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Journal articles on the topic 'Accounting information systems (AIS)'
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1
HÄCKNER, EINAR, and ANDERS NILSSON. "ACCOUNTING INFORMATION SYSTEMS IN SMEs." Journal of Enterprising Culture 07, no. 01 (March 1999): 37–64. http://dx.doi.org/10.1142/s0218495899000042.
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The research questions concern the possible link between Accounting Information Systems (AIS) and profitability in small and medium-sized firms (SMEs). "Instrumental" functions of AIS are compared with profitability for 24SMEs in the Swedish prefab housing industry. Data were collected by extensive, structured interviews with firm CEOs and CFOs. Results are interpreted in the context of the "sense-making process". AIS parts include: budgets, cash management, calculations, accounting and reports. The instrumental functions are evaluated in terms of completeness, complexity, logic, consistency and timeliness. The findings indicate that instrumental features of calculations and reporting do matter and are related to profitability in the business. Well designed features of these parts of an AIS seemed to be necessary but not sufficient prerequisites for profitability. It is suggested that the relationships can be better understood in the light of sense-making aspects. On the basis of the findings a framework of decision models is proposed. The framework is based on two dimensions of a problematic situation: degree of structure and complexity.
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Bredmar, Krister, Urban Ask, Elisabeth Frisk, and Johan Magnusson. "Accounting Information Systems Implementation and Management Accounting Change." Business Systems Research Journal 5, no. 2 (September 10, 2014): 125–38. http://dx.doi.org/10.2478/bsrj-2014-0015.
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AbstractBackground: There is an on-going discussion within management accounting research regarding how to work with performance measures. In the process of developing new forms of performance measurement the task of choosing business metrics is central. This process is closely connected to the implementation of IT solutions. Objectives: In order to understand how new performance measurement solutions are implemented and used, it becomes crucial to understand how measures are selected and how new accounting information systems (AIS) are developed and implemented. Methods/approach: The paper builds on the case of an on-going AIS project at a large, public university in Sweden. The empirical material was collected using a semi-action research approach over a two-year period. The majority of the material comes from written documentation and minutes. Results: Even though the implementation of a new AIS triggers a change in the management accounting practice, this study shows that this is done in more than one perspective. Conclusions: As the project develops, new priorities and objectives evolve, which in the end shape what management accounting change becomes.
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Lois, Petros, Efthalia Tabouratzi, and Georgios Makrygiannakis. "Accounting Information Systems course: perceptions of accounting and non-accounting students." EuroMed Journal of Business 12, no. 3 (September 4, 2017): 258–68. http://dx.doi.org/10.1108/emjb-11-2016-0032.
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Purpose The purpose of this paper is to explore how the delivery of an accounting information system (AIS) course affects the perceptions of accounting and non-accounting students, and whether these differences are important enough to suggest the separate the delivery of this course. Design/methodology/approach A questionnaire was distributed during the last teaching weeks of the AIS course in a Cypriot University. A comparative analysis between the two study groups, i.e. accounting and non-accounting students, followed. Findings The findings suggest that the successful delivery of the course reinforces the positive perceptions of the accounting group, and increases the interests and the positive perceptions of the non-accountants. Originality/value Following the development of the enterprise resource planning and the hybridization of the accountants’ role, non-accountants are increasingly engaged in practices traditionally performed by financial or management accountants. That market development may motivate business schools to offer AIS courses to non-accounting students. This study addresses this unexplored topic.
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Ibrahim, Fahmi, Diyana Najwa Haji Ali, and Nur Suaidah Awang Besar. "Accounting Information Systems (AIS) in SMEs." International Journal of Asian Business and Information Management 11, no. 2 (April 2020): 51–67. http://dx.doi.org/10.4018/ijabim.2020040104.
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Small-medium enterprises (SMEs) have always been considered to be the backbone of Brunei's economy. As published by the OECD in 2006, SMEs constitute a high percentage of businesses, where they account for 98% of all active business enterprises, and contribute about 92% of the employment in the private sector, and at least 66% of the GDP within the non-oil sector of the economy. Since SMEs are considered to be significant for the economy, they are encouraged to improve their business performance in order to sustain their business development by enhancing their accounting information system. This article will focus on the current accounting practices in which Brunei SMEs have been implemented by MMA Cube Stores as a case study. As cube shop businesses have been growing all over the country, it is significant to carry out this research as it may apply to the other similar business in Brunei. Reasonable recommendations are included in this article for the augmentation of the accounting system among Brunei SMEs.
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Carolina, Yenni. "Understanding AIS User Knowledge, AIS Quality, and Accounting Information Quality." GATR Accounting and Finance Review 2, no. 3 (July 12, 2017): 32–37. http://dx.doi.org/10.35609/afr.2017.2.3(5).
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Objective - Nowadays, computer-based systems are used more to create, store and transfer information. Reliable accounting information will have impact on decision making. In other words, the success of an organization will depend heavily on the accounting information quality owned. Accounting information is generated from accounting information systems. The objective of this research is to know the extent if the knowledge influence of accounting information users towards implementation quality of accounting information systems and implication towards accounting information quality. Methodology/Technique - Instrument of data collection is using enclosed questionnaire filled by managers/chief of accounting and finance as well as branch chief of 63 insurance companies in Indonesia. SEM-PLS is used as a tool for processing data and hypothesis testing. Findings - The result of this research obtained empirical evidence that quality of accounting information systems implementation is influenced by knowledge of accounting information systems use and quality of accounting information influenced by quality of accounting information systems implementation. Novelty - The result of this study is consistent with theories and strengthens previous research results. The result contributes to the development of science, especially in the field of AIS. Type of Paper: Empirical Keywords: AIS; User Knowledge; Accounting Information. JEL Classification: M15, M41.
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Cheh, John J. "Innovators Dilemma And An Association For Accounting Information Systems Educators." Review of Business Information Systems (RBIS) 4, no. 4 (October 1, 2000): 77–98. http://dx.doi.org/10.19030/rbis.v4i4.5415.
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Recently, there have been debates on whether it will be services to the accounting information systems (AIS) educators and the society if AIS educators form a new organization independent of American Accounting Association. As like any new discipline, AIS emerged from many existing disciplines, including accounting, computer science and information systems. Yet, different from their counterpart in industry, the leadership in accounting academics across the nation has been slow in embracing the new reality based on information technology and has the difficult time to make a smooth transition to restructure their old curriculum to the fast changing market places. Yet, the strong market demands for information technology graduates and declining enrollments in the traditional accounting programs across the nation provide an incentive for accounting educators in many institutions to rethink their long term strategy in surviving this tumultuous time and preparing for the challenging future ahead (Albrecht and Sack, 2000). Against this backdrop of radical changes, the new conferences for AIS educators held consecutively for two years (AIS Educator Conference, 1999, 2000) were devoted to the professional growth of AIS educators. And the conferences drew serious attention from AIS faculty, particularly, those who are interested in teaching practical and hands-on application-driven information technology (IT) to their students. In this paper, I examine various issues related to this idea of creating a new organization for AIS educators independent from AAA. First, I highlight the paradigm shift in accounting industry for the last three decades from the traditional accounting services to accounting and information systems (AIS) services. Then, I delve into exploring who AIS educators are. Once the AIS educators model is established, I examine the missions and purposes of two independent organizations: one is the existing AAA, and the other is one yet to be formed, a new organization for AIS educators. Once the differences and similarities between organizations missions and purposes are established, I examine the implications of creating the new AIS educators organization, using the findings from Christensens study (1997), and similar studies on the impact of innovative technology on organizational changes.
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Kearns, Grover S. "The Importance of Accounting Information Systems in the Accounting Curricula: A CPA Perspective." AIS Educator Journal 9, no. 1 (January 1, 2014): 24–40. http://dx.doi.org/10.3194/1935-8156-9.1.24.
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ABSTRACT Research regarding accounting program curricula design has been extensive. While attention has been given to generic skills, the relative importance of specific functional skills has been lacking. The importance of accounting information systems (AIS) knowledge and skills has been assumed but rarely tested although it is an integral part of most accounting programs. Little attention has been given to the comparative value of AIS topics within the overall accounting curricula. In this study, 56 CPAs were surveyed to elicit opinions about the importance of individual accounting skills and determine the importance of AIS to the program. Responses support the value of AIS skills to practitioners and compare well to generic and other functional skill sets. Accounting educators will benefit from this research by gaining a new perspective on the importance of AIS within the overall accounting program and external stakeholders ranking of skills.
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Brown, Darrell L., Jesse F. Dillard, and R. Scott Marshall. "Strategically Informed, Environmentally Conscious Information Requirements for Accounting Information Systems." Journal of Information Systems 19, no. 2 (September 1, 2005): 79–103. http://dx.doi.org/10.2308/jis.2005.19.2.79.
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Accounting information systems (AIS) should provide the information firms need to manage organizational activities. Environmental considerations are increasingly important in the business world, so firms are attending more to environmental risks and activities. AIS must respond to these emerging environmental requirements. We develop an information matrix for identifying alternative management strategies for framing and responding to environmental issues. The proposed matrix provides a tool for identifying the information collected, stored, analyzed, and reported in environmentally attuned accounting information systems.
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Moradi, Mahdi, Hossein Tarighi, Reza Hosseinipour, and Mahdi Saravani. "Factors influencing the learning of accounting information systems (AIS)." Journal of Economic and Administrative Sciences 36, no. 3 (November 28, 2019): 226–45. http://dx.doi.org/10.1108/jeas-02-2019-0014.
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Purpose The purpose of this paper is to investigate factors affecting the students’ learning of the concepts of the accounting information systems (AIS) in Iran. Design/methodology/approach The statistical population of the study is the accounting and auditing students (Master’s degree) who have the lesson of AIS at state and private universities, as well as the institutes of higher education in 2017. The Likert scale has been used to design questionnaires. Further, the data were analyzed using structural equation modeling with the partial least squares technique. Findings Overall, after analyzing and comparing the results of the hypotheses, it was found that, respectively, “assistance to students,” “the power of critical thinking,” “academic professors skills,” “kind of transition to university,” “AIS course structure,” “proper timing of AIS presentation,“ “presentation of a prerequisite course” and finally, “appreciation of AIS” have the greatest impact on the level of student learning in AIS lesson. The results of this paper showed that “teaching style” and “having the previous background of the information system concepts” do not have a statistically significant effect on students’ general learning. Originality/value Without any overstatement, this paper will warn educational authorities in emerging countries that lack of attention to factors affecting university students’ learning can have serious consequences for the market of a country. Other than that, this paper will make university professors aware of the effects of effective methods for better student learning in the field of information technology, so that they can make a better assessment of the importance of AIS course.
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Baldwin, Amelia A., and Alan Sangster. "Can Field-Based Studies Bridge The Accounting Information Systems Research Gap?" Review of Business Information Systems (RBIS) 2, no. 2 (April 1, 1998): 21–32. http://dx.doi.org/10.19030/rbis.v2i2.5457.
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Over the last 15 years, numerous authors have suggested that opportunities for relevant real-world research are being missed, while a large portion of accounting research lacks relevance. Although most prominent in the management accounting literature, such comments are now increasingly addressed to accounting information systems (AIS). This paper reviews the literature calling for more relevant accounting research, identifies contributions field-based research makes to AIS, considers barriers to real-world research, and calls for a shift toward real-world AIS research.
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Moudud-Ul-Huq, Syed, Md Asaduzzaman, and Tanmay Biswas. "Role of cloud computing in global accounting information systems." Bottom Line 33, no. 3 (June 11, 2020): 231–50. http://dx.doi.org/10.1108/bl-01-2020-0010.
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Purpose The purpose of this study is to underpin the impact of cloud computing in global accounting information systems (AIS). Moreover, it investigates the key aspects that ought to be considered by the organization before choosing to pick the correct accounting system. Design/methodology/approach The study looks at and depends on narrative investigation of previous studies. In the examination talked about the principle issues with respect to the utilization of cloud and database the executives in the AIS through developing research model. Findings The focal point of the paper is the impact of cloud computing worldview on the business area. This paper highlights different facts of cloud accounting, published research papers and the benefits and possible risks determined by the implementation of cloud services, mostly in relation to the accounting department. Originality/value Considering the numerous ramifications of cloud advancements on the present business process, there is a need for an examination of how these innovations will be used in AIS to improve precision, benefits and risks. At the same time, there is need to investigate the determinant elements of actualizing cloud advances in the AIS. More importantly, to the author’s knowledge, this is the first study that focuses on the number of published research works to show the importance of cloud computing in accounting and information systems.
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McCarthy, William E. "The REA Modeling Approach to Teaching Accounting Information Systems." Issues in Accounting Education 18, no. 4 (November 1, 2003): 427–41. http://dx.doi.org/10.2308/iace.2003.18.4.427.
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The REA model was first conceptualized in a paper for the 1982 The Accounting Review as a framework for building accounting systems in a shared data environment, both within enterprises and between enterprises. The model's core feature was an object pattern consisting of two mirror-image constellations that represented semantically the input and output components of a business process. The REA acronym derives from that pattern's structure, which consisted of economic Resources, economic Events, and economic Agents. Simultaneous with its research publication, REA began to be used as a framework for teaching accounting information systems (AIS), originally at Michigan State University and then gradually at other colleges and universities. In its extended form, the REA model integrates the teaching of accounting transaction structures, commitment and business policy specification, business process engineering, and enterprise value chain construction. As of 2003, REA modeling is used in a variety of AIS courses and featured in a variety of AIS textbooks, both in the United States and internationally.
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Riner, H. Sam, and Terrye A. Stinson. "A Study Of Curriculum Issues Related To Teaching Accounting Information Systems." Review of Business Information Systems (RBIS) 8, no. 1 (January 1, 2004): 47–52. http://dx.doi.org/10.19030/rbis.v8i1.4503.
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This paper evaluates factors that educators believe contribute to an effective AIS course. Based on a survey of 100 faculty members, there is a lack of consensus about whether to include a computerized simulation in AIS, but respondents who do are less satisfied with the course than those who do not. Faculty members who are very satisfied with their AIS course consider coverage of internal controls and transaction cycles to be most important.
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Murthy, Uday S. "Researching at the Intersection of Accounting and Information Technology: A Call for Action." Journal of Information Systems 30, no. 2 (February 1, 2016): 159–67. http://dx.doi.org/10.2308/isys-51413.
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ABSTRACT In this commentary, I argue for a more focused definition of accounting information systems (AIS) as a field at the intersection of accounting and information systems. I contend that the lack of a focused definition is a significant factor leading to some of the more troubling trends affecting academic research in AIS. These trends include the relative paucity of AIS research appearing in the so-called “premier” journals in accounting, the relatively small number of active academic researchers in the field, the decline in the number of doctoral students focusing specifically on AIS research, and the difficulty in distinguishing AIS research from the scholarship in the closely related field of “pure” information systems. I present evidence from an analysis of keywords and journal citations to support my contention that extant published AIS research lacks focus. I argue that a more focused definition of AIS will help the field flourish and suggest such a definition that highlights both the accounting and the information systems aspects of the field.
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Geerts, Guido L., and Barbara A. Waddington. "Delivery Of Accounting Information Systems Study Tools Through The Internet." Review of Business Information Systems (RBIS) 4, no. 1 (January 1, 2000): 37–46. http://dx.doi.org/10.19030/rbis.v4i1.5387.
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This paper presents the Internet as an alternative mechanism for delivering Accounting Information Systems (AIS) study tools. First, a comparison between Internet and tradi-tional delivery methods, such as pencil and paper, disk and CD-ROM is presented. The main advantages of the Internet over the other delivery forms are increased flex-ibility and ease of distribution. Next, we present an Internet study tool that was devel-oped for students learning cardinalities, which is a difficult data modeling topic cov-ered in many AIS courses. We first look at the design of the study tool. Then, we dis-cuss some of the features of the study tool: interactivity, multimedia, distribution and flexibility. Finally, we report some of the lessons learned from the actual delivery of the AIS study tool through the Internet.
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Hajiha, Zohreh. "Effective Factors on Alignment of Accounting Information Systems in Manufacturing Companies: Evidence from Iran." Information Management and Business Review 3, no. 3 (September 15, 2011): 158–70. http://dx.doi.org/10.22610/imbr.v3i3.929.
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This study examines accounting information systems (AIS) alignment and its effective factors in the context of manufacturing companies in industries of food and beverage, sugar, materials and pharmaceutical companies listed in Tehran Stock Exchange (TSE), in Iran. Strategic alignment is very important in increasing company's performance, however, few studies have been made to investigate the factors that affect alignment and therefore, in this study we aimed to identify different levels of AIS alignment of Iranian companies and then investigated the factors that affect in this alignment. We defined AIS alignment as adoption between AIS requirements and AIS capacity. Using a questionnaire, data from 81 companies (include their financial and executive managers) were gathered on nineteen accounting information specifications for both requirements and capacity of AIS. We applied moderation view for fitness between these two items. Then cluster analysis was applied to categorize companies in two groups of aligned and unaligned. The study then investigated some factors that might be related to AIS alignment. Findings indicate that AIS alignment was related to level of manager’s accounting and IT knowledge; usage of accounting and audit firms as external experts of AIS; and usage of internal IT staff. The company size is also related to AIS alignment. It is important for companies to consider these effective factors on their AIS alignment so that opportunities can be recognized to improve AIS alignment that support their information needs in competitive environment.
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Hutchison, Paul D., and Ronald J. Daigle. "AIS Dissertations From 1986-2000: An Analysis Of Research Topic And Method." Review of Business Information Systems (RBIS) 10, no. 1 (January 1, 2006): 45–58. http://dx.doi.org/10.19030/rbis.v10i1.5306.
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This study identifies and examines accounting information systems (AIS) dissertations from 1986 through 2000 by research topic and method to provide insights into their contribution to accounting knowledge. This examination also identifies key universities where AIS dissertations have been produced by accounting faculty. AIS dissertation data are compared to Samuels and Steinbart (2002), which examines articles in the Journal of Information Systems (JIS) by AIS research topics and methods over the same period, as well as to articles in the International Journal of Accounting Information Systems (IJAIS) (formerly Advances in Accounting Information Systems). Results indicate evidence of mirror, lead, and lag effects over the timeframe of study between AIS dissertations and JIS and IJAIS articles with respect to research topics covered and methods utilized. Publication rates for these dissertations in JIS and IJAIS are also provided. Finally, this study presents comparisons to other accounting dissertation studies.
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Prasad, Acklesh, and Peter Green. "Organizational Competencies and Dynamic Accounting Information System Capability: Impact on AIS Processes and Firm Performance." Journal of Information Systems 29, no. 3 (April 1, 2015): 123–49. http://dx.doi.org/10.2308/isys-51127.
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ABSTRACT Accounting information systems (AIS) capture and process accounting data and provide valuable information for decision makers. However, in a rapidly changing environment, continual management of the AIS is necessary for organizations to optimize performance outcomes. We suggest that building a dynamic AIS capability enables accounting process and organizational performance. Using the dynamic capabilities framework (Teece 2007) we propose that a dynamic AIS capability can be developed through the synergy of three competencies: having (1) a flexible AIS, (2) a complementary business intelligence system, and (3) accounting professionals with IT technical competency. Using survey data, we find evidence of a positive association between a dynamic AIS capability, accounting process performance, and overall firm performance. The results suggest that developing a dynamic AIS resource can add value to an organization. This study provides guidance for organizations looking to leverage the performance outcomes of their AIS environment.
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Shahwan, Yousef. "Methods Of Teaching To The Course Of Accounting Information Systems: Factors Of Preference." Review of Business Information Systems (RBIS) 12, no. 1 (January 1, 2008): 103–12. http://dx.doi.org/10.19030/rbis.v12i1.4401.
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Accounting information systems (AIS) is a new course of accounting in the sense that the methods of teaching may differ from one school to another. There has been no such of a standard outline that best describes the important topics to be covered in the course of AIS (McCarthy 1999). Although much effort has been made towards the development of standard lists of topical materials, the space is widely open for research in this debate. It has been noted recently that AIS course textbooks include the relational database design and development as an important part adopted by instructors in teaching the course of AIS (Hollander et al. 2006; Romney and Steinbart 2006). This paper evaluates the current situation for teaching methods sued in the course of AIS and indicates several factors that may preference one method over another method of teaching to the AIS course. It reviews a variety of methods adopted in teaching AIS with emphasize on the data modeling approach using cardinalities and the documentation techniques of flowcharting. The study indicates that preference among variety of teaching methods is based on the method that may increase students' motivation and desire to study AIS, and the relevancy and reliability of the business system. It also indicates that improving students' ability to cope with the higher volatility of systems' requirements now days is another factor that may preference one over another methods of teaching to the course of the AIS.
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Zhou, Duanning, Arsen Djatej, Yining Chen, and David Senteney. "Recruiting MIS Minors: The Impact Of In-Depth Database Exposure In The Accounting Information Systems Course." International Journal of Management & Information Systems (IJMIS) 15, no. 3 (June 16, 2011): 119. http://dx.doi.org/10.19030/ijmis.v15i3.4648.
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This study empirically examines the possible relationships between the accounting majors in-depth exposure of database knowledge and their willingness to expand their knowledge beyond the required Accounting Information Systems (AIS) course by taking additional classes leading to a Management Information Systems (MIS) minor. Our empirical results suggest that in-depth database exposure in AIS classes has a positive impact on accounting students interest in pursuing an MIS minor. The findings of this study encourage the collaboration between MIS and accounting faculty in developing AIS courses to include in-depth database knowledge content. Such collaboration can benefit both accounting and MIS programs.
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Bain, Craig E., Alan I. Blankley, and L. Murphy Smith. "An Examination of Topical Coverage for the First Accounting Information Systems Course." Journal of Information Systems 16, no. 2 (September 1, 2002): 143–64. http://dx.doi.org/10.2308/jis.2002.16.2.143.
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This study examines topics currently addressed in the introductory Accounting Information Systems (AIS) course and makes comparisons to past studies. The study includes an examination of 12 current AIS textbooks, syllabi from current AIS instructors, and the results of a survey of AIS faculty and professionals. The divisions of topics in the books and on the syllabi suggest that introduction to systems, internal control, and transaction processing are the most important topics to be covered. After these topics, the rankings diverge. The results of this study suggest that the emphasis historically placed on system analysis and design, while still important, is somewhat less than in the past. This was also apparent from the results of the authors' surveys of AIS faculty and professionals who use technology in their jobs. Both faculty and professionals agree that greater importance should be placed on teaching internal control and transactions processing, while moderate importance should be placed on software and hardware issues. Professionals ranked ethics and Internet education of greater importance than did faculty, while faculty rated computer fraud (which may tie in with ethics) and database management systems of greater importance than did the professionals. Professionals also placed higher importance on teaching software applications (particularly spreadsheet applications) than did faculty.
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Coyne, Joshua G., Emily M. Coyne, and Kenton B. Walker. "A Model to Update Accounting Curricula for Emerging Technologies." Journal of Emerging Technologies in Accounting 13, no. 1 (January 1, 2016): 161–69. http://dx.doi.org/10.2308/jeta-51396.
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ABSTRACT The prevailing model for accounting information systems (AIS) courses is decades old and needs to be modernized for cutting-edge technologies and demands for information services. New graduates in accounting require new perspectives and training to enter what is becoming an important subdiscipline in accounting that prepares accountants to serve effectively as data analysts, IT auditors, and participants in systems development. One hurdle preventing the adoption of these roles is a disconnect between AIS education and AIS practice. This article identifies relevant professional competencies and proposes some corresponding actions by the academy to combine accounting, management information systems, and computer technology. JEL Classifications: M4; L8.
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Ladan Shagari, Shamsudeen, Akilah Abdullah, and Rafeah Mat Saat. "Accounting Information Systems Effectiveness: Evidence from the Nigerian Banking Sector." Interdisciplinary Journal of Information, Knowledge, and Management 12 (2017): 309–35. http://dx.doi.org/10.28945/3891.
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Aim/Purpose: The purpose of this study is to investigate the interrelationship among the quality measures of information system success, including system quality, information, quality, and service quality, that eventually influence accounting information systems effectiveness. Background: It is generally believed that investment in an information system offers opportunities to organizations for business process efficiency and effectiveness. Despite huge investments in accounting information systems, banks in Nigeria have not realized the full potential benefits of using these systems because of persistent failures. Few studies have been conducted to address the problem. Methodology: A survey research design was used to collect data, and a total of 287 questionnaires were retrieved from respondents in the Nigerian banking sector. Contribution: This study contributes to the understanding of the most important antecedent factors of the quality measures, the interrelationship among the quality measures, and the influence of these measures on the accounting information systems effectiveness. Findings: The result of the study revealed that security, ease of use, and efficiency are key features of system quality, while the information quality dimension includes accuracy, timeliness, and completeness. The result of the study further revealed that information quality and system quality have significant influences on accounting information systems effectiveness. Recommendations for Practitioners: This study provides practitioners with important measures for evaluation of AIS effectiveness in the context of Nigerian banks. Recommendation for Researchers: Future researchers may build on the findings of current study to conduct fur-ther research in the area of AIS effectiveness in different contexts. Future Research: This study examines only three quality measures of Delone and Mclean model and antecedents of information and system quality measures, neglecting contingency factor. Therefore, future study should include other factors to the AIS effectiveness model to help in developing more specific theory in AIS domain.
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A., Khalid. "The Practice and Prospects of Accounting Information Systems (AIS)." International Journal of Applied Information Systems 10, no. 3 (December 4, 2015): 16–22. http://dx.doi.org/10.5120/ijais2015451475.
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David, Julie Smith, Cheryl L. Dunn, William E. McCarthy, and Robin S. Poston. "The Research Pyramid: A Framework for Accounting Information Systems Research." Journal of Information Systems 13, no. 1 (March 1, 1999): 7–30. http://dx.doi.org/10.2308/jis.1999.13.1.7.
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This paper extends Sowa's (1997) Meaning Triangle to develop a framework for accounting information systems (AIS) research—the Research Pyramid. This framework identifies relationships between objects in economic reality, people's concepts of economic reality, symbols used to record and represent economic reality, and the resultant accounting information systems that capture and present data about economic reality. The Research Pyramid has two major uses. First, the paper illustrates how the Research Pyramid can be used to identify new research questions to extend existing research streams. To be used in this manner, existing AIS research is classified along each of the edges of the Research Pyramid. Once an area of the literature has been analyzed, the edges that have not been studied extensively reveal potential primitive mappings for future exploration. Second, each primitive mapping is evaluated to identify which of four research methodologies (design science, field studies, survey research, and laboratory experiments) are likely techniques for use in future studies. This analysis can help researchers with strong methodological training to identify new, interesting questions to be answered that capitalize on their research strengths. As such, the Research Pyramid is a tool to characterize existing AIS research, identify areas for future exploration, and provide guidance on appropriate methodologies to apply.
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Sow, Mouhamadou T. "Analysis of the Impact of Accounting Information Systems (AIS) on Organizational Effectiveness." Business and Economic Research 11, no. 1 (February 28, 2021): 82. http://dx.doi.org/10.5296/ber.v11i1.18140.
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The purpose of the study was to examine how AIS is observed by its users within an academic medical center where financial transactions are critical in managing patient care and research operations. A cross-sectional qualitative research design was applied using interviews, the convenience sampling method was used to select study participants, and a thematic analysis was conducted to identify patterns in the responses given. Based on the results provided in the interviews, 1) AIS design and specifications are associated with user satisfaction and performance in the workplace environment. 2) Organizations must focus on delivering AIS that offers the resources required for employees to perform their roles and being as effective as possible. 3) User needs should be identified as part of any AIS implementation or upgrade to support performance optimization with ongoing system utilization. The study questions were validated under the subject matter of job-related tasks and performance as related to the use of accounting information system. The study will aid the future business environment by obtaining employee feedback regarding future changes to the system that will address their specific roles and responsibilities so that the system promotes greater efficiency and will enhance performance.
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Badua, Frank A., and Ann L. Watkins. "TOO YOUNG TO HAVE A HISTORY? USING DATA ANALYSIS TECHNIQUES TO REVEAL TRENDS AND SHIFTS IN THE BRIEF HISTORY OF ACCOUNTING INFORMATION SYSTEMS." Accounting Historians Journal 38, no. 2 (December 1, 2011): 75–103. http://dx.doi.org/10.2308/0148-4184.38.2.75.
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ABSTRACT Using several data-analysis techniques, this paper seeks to construct a brief history of Accounting Information Systems (AIS). In an effort to achieve some degree of comprehensiveness, this paper examines both AIS research and pedagogy. It begins by documenting and classifying topical foci of research papers in the Journal of Information Systems. It then compares the pedagogical emphases of AIS courses as identified in past research. By deploying multiple methods of analysis to identify patterns of hegemony or change in the topics of AIS scholarship and teaching, this paper highlights the use of two data-analysis techniques found to be useful in the historical research of accounting. Findings reveal signs of the assimilation of AIS scholarship into the wider world of accounting research and strong influences upon AIS pedagogy by oversight bodies and technological innovation.
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Moffitt, Kevin C., Vernon J. Richardson, Neal M. Snow, Martin M. Weisner, and David A. Wood. "Perspectives on Past and Future AIS Research as the Journal of Information Systems Turns Thirty." Journal of Information Systems 30, no. 3 (June 1, 2016): 157–71. http://dx.doi.org/10.2308/isys-51495.
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ABSTRACT This paper complements a panel session pertaining to past and future AIS research that was held during the 2015 American Accounting Association Annual Meeting. There are two main parts to this commentary. First, using text mining techniques on AIS article abstracts for the period 1986–2014, we identify the top research themes across three leading AIS journals (Journal of Information Systems, International Journal of Accounting Information Systems, and Journal of Emerging Technologies in Accounting). We chart the usage of these themes over time and discuss their shifting popularity. Second, we speculate on the future of AIS research and identify a series of broad research streams that may garner greater importance over the next 30 years. A host of broad research questions accompany the discussion of emerging and anticipated research streams in order to motivate and guide future research.
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Garnsey, Margaret, Necip Doganaksoy, and Elaine Phelan. "Topics for the Accounting Information Systems Course: A Dual Perspective Approach from Educators and Employers." AIS Educator Journal 14, no. 1 (January 1, 2019): 36–55. http://dx.doi.org/10.3194/1935-8156-14.1.36.
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ABSTRACT Researchers have studied which topics to address in the Accounting Information Systems (AIS) curriculum since the 1980s. Although previous studies have identified several core topics, they have noted that the rapid pace of technology calls for continued research. This study extends prior research by surveying and comparing the views of employers and AIS educators. Even though educators consistently rated the AIS topics higher in our survey than employers did, we find a general agreement between the two groups as to the relative importance of the topics. Educators and employers concur on core AIS topics, including spreadsheet skills, internal controls, and transaction processing/cycles and general ledger reporting. This is consistent with past research. On the other hand, the following areas have gained prominence among educators and employers: Sarbanes Oxley, encryption, SQL, ERP systems, Internet communication systems, and e-commerce. The findings of this study will assist AIS faculty in determining which content will be the most relevant to accounting majors.
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Krippel, Greg, Janette Moody, Roberta Barra, Dan Stone, and Clinton E. White. "Should Informatics Be the Theoretical Paradigm of AIS? A Panel Discussion of AIS Researchers." AIS Educator Journal 3, no. 1 (January 1, 2008): 1–13. http://dx.doi.org/10.3194/aise.2008.3.1.1.
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Abstract Some have argued that the absence of a unifying theory has limited the contribution of Accounting Information Systems (AIS) to accounting research and practice. Hunton (2006) proposed the Science of Informatics as a unifying theory. Informatics is an interdisciplinary science that studies the representation, processing and communication of information in natural and artificial systems. The panel discussion, “Informatics: Should This Be the Next Theoretical Paradigm for AIS?”, held at the 2007 AIS Educator Conference, explores this topic. Some panelists expressed concern about the effect on accounting software design and on publishing in top journals of adopting informatics as a theoretical foundation. Others suggested that informatics could provide legitimacy by linking AIS research to the mainstream accounting research. Some panelists believed that an informatics foundation would better position AIS research relative to accounting research and increase funding. Consensus opinion noted the value of more research into the contribution of informatics as a theoretical foundation for AIS. This paper briefly reviews the Science of Informatics, summarizes the panel discussion, and concludes with suggestions for integrating informatics into AIS education.
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Wheeler, Patrick R., James E. Hunton, and Stephanie M. Bryant. "Accounting Information Systems Research Opportunities Using Personality Type Theory and the Myers-Briggs Type Indicator." Journal of Information Systems 18, no. 1 (March 1, 2004): 1–19. http://dx.doi.org/10.2308/jis.2004.18.1.1.
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The cognitive science paradigm, with its computational and information processing models of the human mind, dominates much of current accounting information systems (AIS) research. While these models aid our understanding of cognition, it is unclear how much of the mind they explain. Personality type theory (PTT) is one supplement to cognitive science. PTT is especially useful for AIS researchers because an extensively tested and validated psychometric instrument based on PTT, the Myers-Briggs Type Indicator (MBTI), is available for use in practice and research. We provide an overview of PTT and the MBTI and discuss how AIS researchers can use PTT to complement and extend current research initiatives. We highlight opportunities for PTT-based AIS research by posing research questions, the investigation of which contributes to the AIS literature.
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Wilkin, Carla L., and Robert H. Chenhall. "A Review of IT Governance: A Taxonomy to Inform Accounting Information Systems." Journal of Information Systems 24, no. 2 (September 1, 2010): 107–46. http://dx.doi.org/10.2308/jis.2010.24.2.107.
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ABSTRACT: This paper reviews Information Systems (IS) literature that is relevant to Information Technology Governance (ITG) and examines how it informs Accounting Information Systems (AIS). We present a taxonomy of research encompassing the focus areas identified by the IT Governance Institute (ITGI), namely Strategic Alignment (SA), Risk Management (RK), Resource Management (RM), Value Delivery (VD) and Performance Measurement (PM). Based upon 496 papers in ten IS/AIS and two Management Accounting journals over the period 1998–2008, we discuss research perspectives and identify avenues for future research. Results revealed a lack of integration between focus areas, with little about ITG as a whole.
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Lukiman, Renaldy, and JB Widodo Lestarianto. "Pengaruh Penerapan Sistem Informasi Akuntansi, Pemanfaatan Sistem Informasi, Efektivitas Penggunaan Sistem Informasi Akuntansi, Kepercayaan Atas Teknologi Sistem Informasi Akuntansi, Dan Teknologi Informasi Terhadap Kinerja Individu Karyawan." Jurnal ULTIMA Accounting 8, no. 2 (December 2, 2016): 46–65. http://dx.doi.org/10.31937/akuntansi.v8i2.581.
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The purpose of this research was to examine the effect of Implementation of Accounting Information Systems, Use of Information Systems, The Effectiveness of The Use of Accounting Information Systems, Confidence in the Technology of Accounting Information Systems, and Information Technology towards The Individual Employees Performance. The analysis method used in this research is multiple regression analysis. The sample of this research were the employees who work at Manufacturing Company’s Accounting and Finance and using accounting information system. The sample in this research based on nonprobability sampling method, and the sampling technique was convenience sampling. The data used in this research was primary data. The results of this research are: (1) Implementation of Accounting Information Systems has not influence towards The Performance of Individual Employees, (2) Use of Information Systems, The Effectiveness of The Use of Accounting Systems, Confidence In The Technology of Accounting Information Systems, and Information Technology has significant influence towardsThe Performance of Individual Employees, (3) Implementation of Accounting Information Systems, Use of Information Systems, The Effectiveness og The Use of Accounting Information Systems, Confidence in the Technology of Accounting Information Systems, Information Technology simultaneously have significant influence towards Performance of Individual Employees.
Key Words: Confidence in the Technology of AIS, Implementation of AIS, Information Technology, Performance, Effectiveness of the Use of Accounting Information System, Use of Information Systems.
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Walters, L. Melissa. "A Draft of an Information Systems Security and Control Course." Journal of Information Systems 21, no. 1 (March 1, 2007): 123–48. http://dx.doi.org/10.2308/jis.2007.21.1.123.
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Proficiency with information systems (IS) and their supporting information technologies has become a core competency for accounting professionals; and because of its close relationship to internal control, IS security has evolved into a critical aspect of that competency. Unfortunately, IS security is not widely included within the core body of knowledge typically offered by business curriculums. This essay is intended first, to make a case for the importance of explicitly addressing IS security as part of an accounting curriculum and second, to provide some practical guidance to accounting information systems (AIS) educators who would like to develop and offer an IS security and control course (or otherwise incorporate more comprehensive coverage of information security topics into an already existing systems course). The course draft presented here is based on the author's experiences in designing, developing, and teaching an IS security course as a core course within an AIS curriculum.
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Dow, Kevin E., Vincent J. Shea, and Bobby E. Waldrup. "Daytona Dreams Restaurant: Linking Accounting Systems with Business Valuation." Journal of Information Systems 23, no. 1 (March 1, 2009): 119–36. http://dx.doi.org/10.2308/jis.2009.23.1.119.
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ABSTRACT: A problem encountered in accounting information systems (AIS) education is that students sometimes do not understand how organizational risks affect firm value. This case presents a privately held restaurant that is currently under acquisition consideration by a publicly traded restaurant group that follows internal control guidance as stipulated by the Committee of Sponsoring Organizations (COSO) guidelines. The objective of this case is to present students with a causal link among (1) internal control weaknesses of a restaurant, (2) financial statement assertions, and (3) management decisions that can impact firm value. Students must identify and translate control weaknesses into the case's business valuation decision. The case is appropriate for undergraduate and graduate AIS and audit classes.
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Hofferd, Thomas J., and Clinton E. White, Jr. "A Survey Of Accounting Information Systems Instructors Instructional Re-sources On The World Wide Web." Review of Business Information Systems (RBIS) 4, no. 4 (October 1, 2000): 57–68. http://dx.doi.org/10.19030/rbis.v4i4.5413.
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This research presents the results of an analysis of 136 randomly selected AIS faculty from the Hasselback directory and their use of Web pages to provide instructional re-sources (e.g. materials that add value to a course. Results indicate that 43.4% of the AIS faculty have no web presence, and 56.6% have Web pages but the majority con-tain only biographical information as opposed to instructional resources. Overall, the results indicate a small majority of AIS faculty are providing Web-based instructional resources.
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Teru, Susan Peter, Innocent F. Idoko, and Philip Audu. "Accounting Information System: A Prevailing Tool for Appraising Firm Performance." International Journal of Accounting & Finance Review 2, no. 2 (July 24, 2018): 15–20. http://dx.doi.org/10.46281/ijafr.v2i2.26.
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The advancement in technology has enabled companies to generate and use accounting information system. Accounting information system (AIS) is a computer-based application which conveys a new inclination of change from the conservative method of accounting to a computerised method. These advances in information and communication technology (ICT) have reduced the time and cost of transactions by aiding increased and improved transactions and communication for business dealings. It has also improved and advanced the efficiency of businesses by computerising existing operations to improve the performance of their operations. Accounting Information Systems (AIS) can be used by the organizations as a device for achieving a stronger, reliable, and more corporate culture to survive in this competitive environment. Accounting information systems also assist companies to gauge the risk of some operations or predict future warnings using sophisticated statistical software applications. The main objective of this paper is to examine the usage of Accounting Information System for effective decision making and improvedinternal control system on firm performance in which the qualitative data was used reviewing various literatures and other secondary data. This study providesvalue added in accounting literature given the scarcity of works dealing with the relationship between the application and use of AIS and evaluating overall firm performances
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Guan, Jian, Alan S. Levitan, and Sandeep Goyal. "Text Mining Using Latent Semantic Analysis: An Illustration through Examination of 30 Years of Research at JIS." Journal of Information Systems 32, no. 1 (October 1, 2016): 67–86. http://dx.doi.org/10.2308/isys-51625.
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ABSTRACTBig Data presents a tremendous challenge for the accounting profession today. This challenge is characterized by, among other things, the explosive growth of unstructured data, such as text. In recent years, new text-mining methods have emerged to turn unstructured textual data into actionable information. A critical role of accounting information systems (AIS) research is to help the accounting profession assess and utilize these methodologies in an accounting context. This paper introduces the latent semantic analysis (LSA), a text-mining approach that discovers latent structures in unstructured textual data, to the AIS research community. An LSA-based approach is used to analyze AIS research as published in the Journal of Information Systems (JIS) over the last 30 years. JIS research serves as an appropriate domain of analysis because of a perceived need to contextualize the scope of AIS research. The research themes and trends resulting from this analysis contribute to a better understanding of this identity.
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Zhang, Michael Chuancai, Dan N. Stone, and Hong Xie. "Text Data Sources in Archival Accounting Research: Insights and Strategies for Accounting Systems' Scholars." Journal of Information Systems 33, no. 1 (November 1, 2017): 145–80. http://dx.doi.org/10.2308/isys-51979.
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ABSTRACT This paper reviews the emerging computer-aided text analysis (CATA) accounting literature through proposing a model of the corpus linguistic research production process, followed by analysis of the main text archival data sources in published papers in the Top Six accounting journals from 2010 to 2016. Reviewed papers appear in a 5 × 5 matrix that includes five categories of text data (i.e., SEC filings, conference call transcripts, earnings press releases, financial analyst reports, and other sources) and five categories of text measures (i.e., tone, readability, similarity, firm characteristics and environment, and other measures). A brief review of the CATA literature published in two AIS journals is followed by a summary of the tools and KS (knowledge and skills) observed in the reviewed research. Finally, we offer implications by discussing four issues related to CATA accounting research. We conclude that the emerging CATA accounting research offers unique opportunities for knowledgeable AIS scholars.
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Maher, John J. (Jack), and Kelly McNamara Hilmer. "Using Synchronous On-Site Computerized Testing To Match Assessment To Curriculum For Accounting And Information Systems Courses." Review of Business Information Systems (RBIS) 6, no. 3 (July 1, 2002): 1–14. http://dx.doi.org/10.19030/rbis.v6i3.4557.
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Business practitioners and academics have identified computer literacy proficiency and technology-based integration as crucial abilities for accounting and AIS graduates to possess. We provide justification that synchronous on-site computerized testing (SOCT) examinations are invaluable for student assessment with respect to various types of AIS-related course material and offer a more appropriate matching of assessment with curriculum content than traditional examination methods. Evidence is supplied describing how SOCT techniques have been successfully applied in evaluating particular cognitive skills and computer abilities of recent accounting and AIS students.
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Budiasih, I. Gusti Ayu Nyoman, and I. Made Sadha Suardikha. "Impact of Tri Hita Karana Culture on the Use of Accounting Information Systems and User Satisfaction as the Expression of Information System Success." GATR Accounting and Finance Review 2, no. 3 (July 3, 2017): 38–45. http://dx.doi.org/10.35609/afr.2017.2.3(6).
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Objective - The research aims to examine whether Tri Hita Karana (THK) culture influences the use of Acccounting Information System (AIS) and user satisfaction as the expression of Information Systems (IS) success. Methodology/Technique - The research was conducted in Badung Regency with Customary Village Financial Institution (LPD) as the sample. This research observes 55 LPDs in Badung Regency. The data was analyzed using SEM analysis with a PLS approach. Findings - The results of this research show that THK culture influences the use of AIS; THK culture influences through perceptions of use and perceptions of simplicity; THK culture influences user satisfaction through perception of use, perception of simplicity, and the use of AIS; perception of use and perception of simplicity influence the use of AIS; perception of use does not influence user satisfaction; perception of simplicity influences user satisfaction; AIS use effects user satisfaction; perception of use effects user satisfaction through the use of AIS. Novelty - The research suggests that suggestions for developing AIS in LPDs across Badung Regency or for further research in the field of AIS include: (1) dividing the LPDs into groups based on their business scale (either their amount of capital or the amount of assets owned); and (2) further exploring the impact of THK culture on the use of AIS; Type of Paper - Empirical Keywords: THK Culture, Perception of Use, Perception of Simplicity, AIS, User Satisfaction. JEL Classification: M40, Z12.
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Efendi, Jap, Elizabeth Vallery Mulig, and L. Murphy Smith. "Information Technology and Systems Research Published in Major Accounting Academic and Professional Journals." Journal of Emerging Technologies in Accounting 3, no. 1 (January 1, 2006): 117–28. http://dx.doi.org/10.2308/jeta.2006.3.1.117.
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Information technology plays a critical role in modern business, especially regarding the accounting function. Thus, one might expect that information technology and accounting systems would be a major component of accounting research. This study seeks to answer the questions: To what extent does the accounting literature include technology and systems research, and is technology and systems research adequately addressed in the accounting literature? To answer these questions, this study examines the proportion of technology and systems articles in seven top-ranked accounting journals, four academic and three professional. Journals examined include: The Accounting Review, Journal of Accounting Research, Journal of Accounting and Economics, Contemporary Accounting Research, Journal of Accountancy, CPA Journal, and Strategic Finance (formerly Management Accounting). The findings indicate that while there has been a dramatic increase in the proportion of systems articles published in the professional journals, there were very, very few technology and systems articles published in the academic journals. This might suggest a lack of appropriate attention by academic accounting journals to this important area. Consequently, accounting information systems (AIS) professors who are doing research in systems have a disadvantage in publishing research in top-ranked academic journals. This may result in adverse career consequences for AIS professors if they are expected to publish in these particular academic journals. Further, lack of systems research published in academic journals is detrimental to the perceived and actual relevance of these journals, as technology and systems issues are vitally important to the accounting profession.
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Teru, Susan Peter, Innocent Idoku, and Jane Tinyang Ndeyati. "A Review of the Impact of Accounting Information System for Effective Internal Control on Firm Performance." Indian Journal of Finance and Banking 1, no. 2 (November 27, 2017): 52–59. http://dx.doi.org/10.46281/ijfb.v1i2.89.
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Businesses today operate in a highly competitive and changing global business environment and therefore require information system that provides speedy responses to the complex business issue. The rapid development in information technology (IT) has aided companies to generate and make use accounting information systems (AIS), and the qualitative characteristics of any accounting information system to make it effective can be sustained if there is proper internal control system. When companies and businesses adjust and regulate their computerized technique of internal control machinery according to accounting information system (AIS), there would be assurances of the reliability of financial information processes, the control measures of effectiveness and efficiency of the information reliability will be boasted, effectual and improved operative goals and enhanced performance. Therefore, this study focused and look at the influence of accounting information systems (AIS) for effective internal control on firm's performance and found out that when controls are operated efficiently and effectively, there will be improved performance, better accounting information reliability for better decision making for both the internal and external users.
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Fordham, David R. "New Roles for AIS Courses: A Surprising Finding from a Case Study." Journal of Information Systems 19, no. 1 (March 1, 2005): 113–29. http://dx.doi.org/10.2308/jis.2005.19.1.113.
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To meet the growing need for accountants familiar with information systems, many colleges and universities have added a concentration in Accounting Information Systems (AIS) to their accounting programs. While there is general—albeit not universal—agreement on the “core concepts” for the primary AIS course, there is no such consensus on what topics should be covered by supplemental AIS coursework. This paper begins by describing the efforts of one university to create, and then revise, an AIS curriculum. During the review process, the faculty made a surprising discovery: the roles of the AIS content in the professional and career development of the alumni were completely different from the roles expected. Consideration of these new roles might assist other institutions in improving their programs.
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Fordham, David R. "Lessons Learned: One Universitys Experience In Developing And Revising An AIS Curriculum." Review of Business Information Systems (RBIS) 8, no. 1 (January 1, 2004): 1–8. http://dx.doi.org/10.19030/rbis.v8i1.4499.
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The last decade has seen phenomenal growth in the use of technology and information systems in the field of accounting. In response to this change, many colleges and universities have added a concentration in Accounting Information Systems (AIS) to their accounting programs. This paper describes the processes followed by one comprehensive university to introduce and later revise an AIS concentration program. A surprising finding of the revision process was an unexpected role of the AIS courses in the alumnis career development, -- a finding which was uncovered only by an innovative investigative step of the review and revision process. In light of the results, a model is offered to assist other institutions in improving their curriculum development (and review) process.
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Muhammad Reza Putra and Huda Aulia Rahman. "FACTORS AFFECTING AUDIT QUALITY OF COMPUTER BASED ACCOUNTING INFORMATION SYSTEMS." Dinasti International Journal of Education Management And Social Science 1, no. 3 (May 5, 2020): 419–36. http://dx.doi.org/10.31933/dijemss.v1i3.179.
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The purpose of this study was to determine the effect of independence, competence, objectivity, and auditor integrity on audit quality on computer-based AIS. The object of research used was auditors in KAP Bekasi area, with a data collection period from March to April 2020. The data obtained were processed by multiple linear regression analysis using SPSS 26 software. The research results obtained were the auditor's competence and integrity influencing the audit quality of SIA-based computer, while auditor independence and objectivity do not affect the audit quality of computer-based SIA.
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Pillsbury, Ceil Moran, and Ting J. Wang. "Supplemental Materials For Database Management System Knowledge And Skills In The Accounting Information Systems Course." Review of Business Information Systems (RBIS) 6, no. 1 (January 1, 2002): 1–6. http://dx.doi.org/10.19030/rbis.v6i1.4572.
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Much attention has been paid to the issue of enhancing students' understanding of the increasing role of database systems in accounting practice and integrating the modeling/operational aspects of such systems into the classroom. Recent surveys indicate that a number of Accounting Information Systems (AIS) professors are expanding their coverage of database topics, albeit some are only doing so on a more cursory basis. This paper reviews the changing nature of database education in AIS classes and provides supplemental active learning instructional aids to enhance the conceptual database coverage in AIS texts. The materials provide Systems professors who have time/resource constraints or limited formal training on database systems with an easy to learn and easy to adopt set of Access 2000 exercises. Students implement a pre-designed relational data model and experience the creation and use of database tables, forms, queries and macros. The materials build on the data set present in the widely used Systems Understanding Aid by Arens and Ward (1995), but it is not necessary to use them in conjunction with that case.
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O’Leary, Daniel E. "On the Number of ISI Citations to JETA, JIS, IJAIS, and ISAFM." Journal of Emerging Technologies in Accounting 7, no. 1 (January 1, 2010): 89–100. http://dx.doi.org/10.2308/jeta.2010.7.1.89.
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ABSTRACT: This paper investigates the current number of ISI citations, and change in the number of those citations over the last two years, for four leading accounting information systems (AIS) journals. The results are surprising. A priori, it generally would have been expected that the Journal of Information Systems would have had the most citations in total and over the last two years, since it is by far the oldest, and it is the flagship journal of the American Accounting Association’s (AAA) Information Systems Section. However, two other AIS journals had substantially more total citations and incremental citations over the last two years. Further, even though it is younger, the newest AAA journal, the Journal of Emerging Technologies in Accounting, has what seem to be fewer citations than it should have. Reasons for this apparent “citation disadvantage” for the two AAA AIS journals are investigated.
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Butkevičius, Arūnas. "ASSESSMENT OF ACCOUNTING INFORMATION SYSTEM INTEGRATION IN SMALL AND MEDIUM LITHUANIAN ENTERPRISES." Ekonomika 88 (January 1, 2009): 144–63. http://dx.doi.org/10.15388/ekon.2009.0.1030.
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An accounting information system (AIS) plays a key role in providing the financial information for decision making within an organization. The degree of usability and value of the information provided by an AIS largely depends on its timeliness and quality. Both can be improved by the participation of the non-financial stakeholders in its preparation, and by its reuse across multiple business processes. The goal of the research was to investigate AIS integration models in Lithuanian small and medium enterprises, and to determine the prerequisites and obstacles for their integration with the business processes and external information systems. A number of Lithuanian business companies were visited to investigate their information systems. Interviews with the accounting personnel were conducted and the related documentation was inspected. The object of the research was a set of problems concerned with the use of the information provided by the entity’s accounting information system in other functional areas for decision making purposes. Issues involving the preparation and communication of the accounting information for the use of external stakeholders were considered as well.The results of the research showed that the degree of integration of the accounting information systems of small and medium Lithuanian enterprises with their business partners and state institutions remains low, although prerequisites for the integration in some cases are in place.. Obstacles that preclude closer integration with external the systems are the relative inflexibility of the accounting software, the lack of use of the contemporary information and communication technologies, and high investments. To encourage closer integration within the systems, the Service Oriented Architecture should be provided, and be open for Data Integration, easy customization, and extensibility.p>
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Jones, Roberta Ann, and Kathryn A. S. Lancaster. "Process mapping and scripting in the Accounting Information Systems (AIS) curriculum." Accounting Education 10, no. 3 (September 2001): 263–78. http://dx.doi.org/10.1080/09639280210121808.
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