Дисертації з теми "Accounting information system characteristics"
Оформте джерело за APA, MLA, Chicago, Harvard та іншими стилями
Ознайомтеся з топ-50 дисертацій для дослідження на тему "Accounting information system characteristics".
Біля кожної праці в переліку літератури доступна кнопка «Додати до бібліографії». Скористайтеся нею – і ми автоматично оформимо бібліографічне посилання на обрану працю в потрібному вам стилі цитування: APA, MLA, «Гарвард», «Чикаго», «Ванкувер» тощо.
Також ви можете завантажити повний текст наукової публікації у форматі «.pdf» та прочитати онлайн анотацію до роботи, якщо відповідні параметри наявні в метаданих.
Переглядайте дисертації для різних дисциплін та оформлюйте правильно вашу бібліографію.
Szymczyk-Madej, K., and J. Madej. "Accounting patterns in the accounting information system." Thesis, Київський національний університет технологій та дизайну, 2017. https://er.knutd.edu.ua/handle/123456789/7210.
Повний текст джерелаCathey, Jack M. "Contingent factors affecting budget system usefulness: an information processing perspective." Diss., Virginia Polytechnic Institute and State University, 1989. http://hdl.handle.net/10919/54503.
Повний текст джерелаPh. D.
Dasgupta, Monali. "A study of company characteristics associated with financial disclosure practices in India." Thesis, Edith Cowan University, Research Online, Perth, Western Australia, 2003. https://ro.ecu.edu.au/theses/1301.
Повний текст джерелаPuasa, Sharinah. "A phenomenon of the critical factors of accounting information system (AIS) effectiveness." Thesis, University of Strathclyde, 2017. http://digitool.lib.strath.ac.uk:80/R/?func=dbin-jump-full&object_id=28583.
Повний текст джерелаAbd-El-Naby, Yasser Kamal El-Sayed. "Accounting information system in the water industry : the case of cost management." Thesis, Sheffield Hallam University, 2002. http://shura.shu.ac.uk/19188/.
Повний текст джерелаMat, Roni Mohd Saiyidi. "An analysis of insider dysfunctional behavours in an accounting information system environment." Thesis, Edith Cowan University, Research Online, Perth, Western Australia, 2015. https://ro.ecu.edu.au/theses/1640.
Повний текст джерелаKaramatova, Liliya. "Management Accounting and ERP Systems : Factors behind the Choice of Information Systems when Exercising Management Accounting." Thesis, Luleå tekniska universitet, Datavetenskap, 2017. http://urn.kb.se/resolve?urn=urn:nbn:se:ltu:diva-63851.
Повний текст джерелаBrazel, Joseph F. Agoglia Chris. "The effects of computer assurance specialist competence and auditor accounting information system expertise on auditor planning judgments /." Philadelphia, Pa. : Drexel University, 2004. http://dspace.library.drexel.edu/handle/1860/293.
Повний текст джерелаMoore, Margery Anne. "An analysis of an environmental management information system, characteristics and components." Thesis, National Library of Canada = Bibliothèque nationale du Canada, 2001. http://www.collectionscanada.ca/obj/s4/f2/dsk3/ftp04/MQ58542.pdf.
Повний текст джерелаAfanasieva, Inna, and Natalia Kyryk. "Features of the development of accounting in the conditions of digitalization." Thesis, National Aviation University, 2021. https://er.nau.edu.ua/handle/NAU/54581.
Повний текст джерелаModern tendencies of information technologies development, their influence on transformation of functional tasks of accounting are considered. The main advantages of using software products to ensure the interconnection of all management subsystems and the effective operation of the accounting system are analyzed.
Stjerneby, Anna. "Identification of Security Relevant Characteristics in Distributed Information Systems." Thesis, Linköping University, Department of Electrical Engineering, 2002. http://urn.kb.se/resolve?urn=urn:nbn:se:liu:diva-1352.
Повний текст джерелаThis thesis suggests a set of system characteristics to be used when evaluating or analyzing the IT security of a distributed information system. Each characteristic is meant to be considered in the evaluation of relevant distributed system components. This is considered to be the first step towards finding a technique for modeling and evaluating the security of a system. The work also includes a definition of distributed information system components and a categorization of the found characteristics. The means used to identify the set of characteristics include a thorough investigation of the literature on the relevant subject, as well as a brainstorming session. Thereafter the material has been structured to form the results presented in this thesis.
Alves, Kyle Vierra. "What are the delivery system design characteristics of information-centric mass claims processes?" Thesis, University of Exeter, 2017. http://hdl.handle.net/10871/32564.
Повний текст джерелаElenius, Daniel. "Accounting for Individual Speaker Properties in Automatic Speech Recognition." Licentiate thesis, KTH, Speech Communication and Technology, 2010. http://urn.kb.se/resolve?urn=urn:nbn:se:kth:diva-12258.
Повний текст джерелаIn this work, speaker characteristic modeling has been applied in the fields of automatic speech recognition (ASR) and automatic speaker verification (ASV). In ASR, a key problem is that acoustic mismatch between training and test conditions degrade classification per- formance. In this work, a child exemplifies a speaker not represented in training data and methods to reduce the spectral mismatch are devised and evaluated. To reduce the acoustic mismatch, predictive modeling based on spectral speech transformation is applied. Follow- ing this approach, a model suitable for a target speaker, not well represented in the training data, is estimated and synthesized by applying vocal tract predictive modeling (VTPM). In this thesis, the traditional static modeling on the utterance level is extended to dynamic modeling. This is accomplished by operating also on sub-utterance units, such as phonemes, phone-realizations, sub-phone realizations and sound frames.
Initial experiments shows that adaptation of an acoustic model trained on adult speech significantly reduced the word error rate of ASR for children, but not to the level of a model trained on children’s speech. Multi-speaker-group training provided an acoustic model that performed recognition for both adults and children within the same model at almost the same accuracy as speaker-group dedicated models, with no added model complexity. In the analysis of the cause of errors, body height of the child was shown to be correlated to word error rate.
A further result is that the computationally demanding iterative recognition process in standard VTLN can be replaced by synthetically extending the vocal tract length distribution in the training data. A multi-warp model is trained on the extended data and recognition is performed in a single pass. The accuracy is similar to that of the standard technique.
A concluding experiment in ASR shows that the word error rate can be reduced by ex- tending a static vocal tract length compensation parameter into a temporal parameter track. A key component to reach this improvement was provided by a novel joint two-level opti- mization process. In the process, the track was determined as a composition of a static and a dynamic component, which were simultaneously optimized on the utterance and sub- utterance level respectively. This had the principal advantage of limiting the modulation am- plitude of the track to what is realistic for an individual speaker. The recognition error rate was reduced by 10% relative compared with that of a standard utterance-specific estimation technique.
The techniques devised and evaluated can also be applied to other speaker characteristic properties, which exhibit a dynamic nature.
An excursion into ASV led to the proposal of a statistical speaker population model. The model represents an alternative approach for determining the reject/accept threshold in an ASV system instead of the commonly used direct estimation on a set of client and impos- tor utterances. This is especially valuable in applications where a low false reject or false ac- cept rate is required. In these cases, the number of errors is often too few to estimate a reli- able threshold using the direct method. The results are encouraging but need to be verified on a larger database.
Pf-Star
KOBRA
Hrubec, Thomas R. Rhodes Dent. "A web-based accounting instructional prototype for use in improving information system development in a corporate setting." Normal, Ill. : Illinois State University, 2004. http://wwwlib.umi.com/cr/ilstu/fullcit?p3128277.
Повний текст джерелаTitle from title page screen, viewed Jan. 21, 2005. Dissertation Committee: Dent M. Rhodes (chair), Temba C. Bassoppo-Moyo, Kenneth F. Jerich, W. Max Rexroad. Includes bibliographical references (leaves 143-149) and abstract. Also available in print.
Noufal, Zakaria Mohammed Mahmoud. "The design of an accounting information system for planning, controlling, and decision-making in local governmental units." Thesis, Heriot-Watt University, 1985. http://hdl.handle.net/10399/1996.
Повний текст джерела?????, ???????? ????????, and A. P. Dikiy. "??????????? ??????????????? ?????? ?? ?????????? ???????????? ??????????? ??????? ???????????" Thesis, ????, 2009. http://eztuir.ztu.edu.ua/123456789/3178.
Повний текст джерелаspecialty 08.00.09. ? Accounting, Analysis and Auditing (by the branches of economic activity). ? Zhytomyr State Technological University, Zhytomyr, 2009. The application of the accounting system as a tool for commercial secret security aimed at organizing the complex system of the enterprise?s economic security has been studied and theoretically grounded. The analysis of the existing approaches as well as new ones towards determining the category and concept set of the system research of economic security issues has been carried out. The methodic grounds of the essence and structure of company?s economic security concept in the part of accounting have been grounded. The relationship between external and internal threats for company?s economic safety in the sphere of accounting has been determined. The significance of accounting information as a means for providing commercial secret security of an enterprise has been grounded. Principles of accounting information reflection for the rational usage of enterprise?s assets and liabilities as well as their security have been worked out. Accounting organization model as well as accountancy department development for economic security provision has been worked out. The necessity of following accounting information security principles while developing computer informational system of an enterprise has been grounded. The main directions as well as enterprise?s policy, accounting information in particular, concerning the protection against the negative influence of internal and external threats have been determined.
Cakir, Murat. "Information System Effectiveness Assessment Framework For The Turkish Army." Master's thesis, METU, 2004. http://etd.lib.metu.edu.tr/upload/2/12605338/index.pdf.
Повний текст джерелаMatiukha, Mykola. "Characteristics and system of management reporting in the context of the use of information technology." Thesis, ТОВ "Август Трейд", 2021. https://er.knutd.edu.ua/handle/123456789/17744.
Повний текст джерелаBondar, Mykola, Natalia Iershova, and Tetiana Chaika. "Strategic management accounting as an information platform for measuring innovation of the enterprise." Thesis, SHS Web of Conferences, 2019. http://repository.kpi.kharkov.ua/handle/KhPI-Press/43498.
Повний текст джерелаВ даному дослідженні представлена комплексна система аналізу інноваційної активності підприємства, узагальнено механізм обробки інформації в обліково-аналітичній системі підприємства. Обґрунтовано роль інформації стратегічного управлінського обліку та аналізу в обліково-аналітичній системі підприємства. Запроваджено бімодальний методологічний підхід до вимірювання інновацій підприємства на основі інтегральної оцінки ефективності, розрахованої за сукупністю часткових показників з використанням адитивної методу.
Idrus, Amwazi. "Identification of physical-environmental characteristics of Ciliwung Watershed, West Java, Indonesia, using a geographic information system." Virtual Press, 1992. http://liblink.bsu.edu/uhtbin/catkey/834631.
Повний текст джерелаDepartment of Natural Resources
Gatian, Amy Elizabeth Williams. "User information satisfaction (UIS) and user productivity: an empirical examination." Diss., Virginia Polytechnic Institute and State University, 1989. http://hdl.handle.net/10919/54361.
Повний текст джерелаPh. D.
Hayes, Rick Stephan. "The utilisation of accounting information by international bank loan officers in their loan decisions : a verbal-protocol-based expert system simulation." Thesis, London School of Economics and Political Science (University of London), 1989. http://ethos.bl.uk/OrderDetails.do?uin=uk.bl.ethos.284037.
Повний текст джерелаPeres, Luciano Nurnberg. "Novo olhar sobre a qualidade da informação contábil: a ótica dos observatórios sociais." Universidade de São Paulo, 2017. http://www.teses.usp.br/teses/disponiveis/12/12136/tde-11072017-152619/.
Повний текст джерелаBrazil is in the process of converging to international accounting standards applied to the public sector. These standards aim to produce high-quality accounting information for decision-making and accountability purposes and establish that citizens are among the primary users. Citizens integrate a diversified group of users with different knowledge and information needs. A case in which citizens may need the accounting information is when performing social control over the activities of the public sector. In particular, the Observatório Social do Brasil (Social Observatory of Brazil) is a network composed of institutions that are dedicated to social control and are the focus of this work. The main theoretical aspect chosen for understand the behavior of entities dedicated to social control was the model of the New Public Service, which highlights a social participation in public management. From this point of view, the objective is to identify which are the conditioning factors for the quality of the accounting information from a perspective of the social observatories. To achieve this goal, the methodology involved the accomplishment of two stages of semi-structured interviews and the application of an electronic questionnaire for members of social observatories. The main results contradict the literature of the quality of government information disclosure. While this literature is basically concerned with the content available and the capacity and quality of the technological structure, this research has reached the result that the quality of accounting information depends mainly on the interest and mobilization of citizens and the government. The conclusion was that Accounting is of great importance to social observers. The results are from the point of view that information is more than the provision of documents, but that involves dialogue, permission and visualization. For the qualitative characteristics of accounting information, observers are primarily concerned with understanding and obtaining information in a timely manner. As a suggestion of future studies, it indicates the investigation of what allows the accomplishment of the activities of other entities and persons directed to the social control. The Observatório Social do Brasil network has grown and occupied a position relevant to social control, but it is not the only one. Another possibility to broaden the horizons of the quality of accounting information is to investigate if any other entity that is dedicated to social control makes use of the financial statements and for what purpose.
Шипунова, О. В., та Т. Сидорук. "Оплата праці в автоматизованому середовищі". Thesis, Юго-Зап. гос. університет, 2013. http://essuir.sumdu.edu.ua/handle/123456789/59688.
Повний текст джерелаThis publication investigates the accounting wages among information system "1C: Enterprise".
Abideen, Amar. "Dielectric Response and Partial Discharge Characteristics of Stator Winding Insulation System with SiC Stress Grading." Thesis, KTH, Skolan för elektroteknik och datavetenskap (EECS), 2020. http://urn.kb.se/resolve?urn=urn:nbn:se:kth:diva-284502.
Повний текст джерелаDen typiska konstruktionen av en statorhärva använder ändglimmskydd (ECP), somär tillverkad av halvledande material som kiselkarbid (SiC). Syftet med ECP är attjämna ut det elektriska fältet vidövergången från spåret tilländlindningen, för attundvika högpåkänning och partiell urladdningsaktivitet (PD). Arbetet som presenteras här undersöker hur ECP påverkar den dielektriska responsen hos en statorspole, vid tidsdomänoch frekvensdomänmätningar vid höga spänningar. Den studerar också hur väl tidsdomänresultat som omvandlas till frekvensdomänen motsvarar direkta mätningar. Som en annan punkt visades ECP:s inverkan på PD-aktivitet. Mätningar av dielektrisk respons och PD gjordes på nya statorhärvor som tillverkades för en stor motor. Resultaten visar att tillämpningen av ECP-konstruktionen avsevärt minskar PD-aktiviteten och ökar inceptionsspänningen. Dessutom har spolens dielektriska respons med ECP-tejp visat sig ha en ickelinjär spänningsberoende egenskap på grund av närvaron av ECP. Ö kad spänning orsakar en förskjutning av förlusttoppen mot högre frekvens. En modell för ECP användeseteendet, och dess resultat jämförs med mätningarna.utligen presenteras FEM-simulering som visar hur ECP gör fältet jämnare.
Козлов, Ю. О. "Web-застосунок інформаційної підтримки освітньої програми університету". Thesis, Чернігів, 2021. http://ir.stu.cn.ua/123456789/23041.
Повний текст джерелаОб’єктом дослідження даної роботи є Web-застосунок інформаційної підтримки освітньої програми університету. Предмет дослідження – засоби розробки веб-орієнтованих програмних додатків обліку даних. Мета дослідження полягає в розробці Web-застосунку інформаційної підтримки освітньої програми університету з будь-якого підключеного до інтернету пристрою з системою авторизації. Матеріали, методи та технічні засоби: об’єктно-орієнтоване програмування, мова програмування Python, Django web framework, персональний комп’ютер з процесором IntelCore i7 7700k під управлінням операційної системи Microsoft Windows 10. Результати. Створено програмний web-додаток для інформаційної підтримки освітньої програми університету. Висновки. Розроблено програмну інформаційно-облікову систему для освітньої програми університету. Галузь використання – інформаційна система університету, системи обліку.
The object of research of this work is the Web-application of information support of the educational program of the university. The subject of research – tools for developing web-based software applications for data accounting. The purpose of the study is to develop a Web-application of information support of the educational program of the university from any device connected to the Internet with an authorization system. Materials, method sand technical means: object-oriented programming, Python programming language, Django web framework, personal computer with IntelCore i7 7700k processor running Microsoft Windows 10 operating system. Results. A software web-application has been created for information suppor to the university's educational program. Conclusions. A software information and accounting system for the university educational program has been developed. Field of use – university information system, accounting systems.
Petrošiūtė, Martyna. "Komponentinio modelio taikymas gamybos apskaitos sistemos projektavime." Master's thesis, Lithuanian Academic Libraries Network (LABT), 2007. http://vddb.library.lt/obj/LT-eLABa-0001:E.02~2007~D_20070816_142137-82342.
Повний текст джерелаIn this work was detail analysed component model and implemented for design of production accounting system. For the formation component model was appended new rules to the existing rules. Component model was compared with use case model and found, that component model is more detailed, than use case model. After detail analyse was found, that components of component model matches components of developed system and objects of database.
Chatwin, Ann Louise. "Computer use in social work : the relationship of perceived organizational characteristics to perceptions of a management information system in a social work agency." Thesis, McGill University, 1988. http://digitool.Library.McGill.CA:80/R/?func=dbin-jump-full&object_id=61724.
Повний текст джерелаEl-Din, Howaida Gomaa Takey. "Adoption and implementation of information technology in Egypt : the influence of individual, innovation, organizational and environmental characteristics (the case of database management system)." Thesis, University of Birmingham, 2005. http://ethos.bl.uk/OrderDetails.do?uin=uk.bl.ethos.423621.
Повний текст джерелаLiu, Yu Ling. "Quality dimensions in office software tools : a study in Chinese context." Thesis, University of Macau, 2005. http://umaclib3.umac.mo/record=b1636278.
Повний текст джерелаTian, Wen Jing. "A multivariate control chart for monitoring univariate processes." Thesis, University of Macau, 2006. http://umaclib3.umac.mo/record=b1675975.
Повний текст джерелаLao, Son Kai John. "A study of the business value of IT general control activities." Thesis, University of Macau, 2009. http://umaclib3.umac.mo/record=b2147583.
Повний текст джерелаWang, Jie. "Credit rating classification of China listed company with self-organizing map and discriminant analysis." Thesis, University of Macau, 2009. http://umaclib3.umac.mo/record=b2147584.
Повний текст джерелаChang, Yeun-Wen, and 張允文. "The effect of environment, strategy and organizational characteristics on the performance of accounting information systems." Thesis, 2002. http://ndltd.ncl.edu.tw/handle/77774002583965293848.
Повний текст джерелаUang, Tzy-Ren, and 汪資仁. "Executive Information System based on Accounting Information System." Thesis, 1993. http://ndltd.ncl.edu.tw/handle/18592178198179944545.
Повний текст джерела淡江大學
資訊工程研究所
81
Senior executives of large corporations have customarily relied on functional staff for the information on which to base key decisions. Today, improved computer technology serves the information need of top executives. It provides rapid access to timely information and direct access to management reports. It is very user-friendly, supported by graphics, and provides exceptions'' reporting and "drill-down" capabilities.It is also easily connected with external and internal information services. This study is based on the "General Business Accounting Software System Specification" set up by the "Accounting Research and Development Foundation of R.O.C". It developes a system to meet the executives'' requirements of financial information, operating status, and analysis of tendency. There are six subsystems in this paper inclusive of "Cash", "Deposits", "Notes Payable", "Notes Receivable", "Purchases", and "Sales". Furthermore, I also explore the system flow and file structure. Such research provides executives decision-making reference to evaluate the management performance and predict the future financial status as well as probable operating results.
Pedroso, Elsa do Carmo Santos. "O Sistema de Contabilidade de Gestão e a Performance nas Pequenas e Médias Empresas: Características da informação e fatores contingenciais." Doctoral thesis, 2017. http://hdl.handle.net/10316/36439.
Повний текст джерелаO ambiente competitivo, com o qual as empresas se deparam atualmente, força os seus gestores a definirem estratégias e a tomarem decisões, em períodos de tempo cada vez mais curtos. Neste contexto, é fundamental que os gestores disponham de informação útil e adequada, que lhes permita uma tomada de decisão consciente e atempada. A contabilidade de gestão deve ter como principal objetivo responder a essas necessidades de informação. No entanto, se nas empresas de maior dimensão existe uma cultura intrínseca, na qual a contabilidade de gestão tem um papel importante, o mesmo parece não acontecer nas empresas de menor dimensão. Baseado na identificação desta lacuna, e tendo por objetivo responder às dúvidas dos gestores, relativamente ao papel da contabilidade de gestão na performance organizacional, escolhemos como alvo deste estudo as pequenas e médias empresas portuguesas. Na literatura têm sido seguidas várias direções para avaliar os diferentes aspetos e a eficácia da contabilidade de gestão, e a sua interação com outros fatores relacionados com o ambiente empresarial. O objetivo geral do nosso estudo é analisar a influência que as características da informação dos sistemas de contabilidade de gestão podem ter na performance organizacional. Por esta razão, foi testado e validado o modelo do sistema de contabilidade de gestão como fator de segunda ordem, constituído pelas suas quatro dimensões: i) extensão, ii) tempestividade, iii) agregação e iv) integração da informação. No futuro, este instrumento permitirá aos gestores autoavaliarem os sistemas de contabilidade de gestão das suas empresas, e aos investigadores disporem de um instrumento que permita medir e avaliar os sistemas de contabilidade de gestão como um conceito abrangente e multidimensional. Este instrumento poderá também facilitar a comparação de estudos futuros na área da contabilidade de gestão. Para atingir os objetivos do nosso estudo, foram estudados os principais fatores contingenciais dos sistemas de contabilidade de gestão e a influência na performance dos gestores e da empresa. No que diz respeito aos fatores contingenciais, concluímos que a formação dada aos utilizadores dos sistemas de contabilidade de gestão, a satisfação desses utilizadores com a informação disponibilizada e a descentralização do poder de decisão influenciam direta e positivamente a utilização destes sistemas. Concluímos também que a incerteza nas tarefas influencia direta e negativamente a utilização dos mesmos sistemas. Por outro lado, o apoio dos gestores de topo tem uma influência indireta nos sistemas de contabilidade de gestão, exercida através da formação dos utilizadores e da sua satisfação com a informação disponibilizada. Quanto à influência dos sistemas de contabilidade de gestão na performance, concluímos que a performance dos gestores é influenciada direta e positivamente por estes sistemas e ainda promove uma influência indireta destes na performance organizacional. No entanto, não existe relação direta entre os sistemas de contabilidade de gestão e a performance organizacional. As nossas conclusões fornecem informações importantes aos gestores relativamente aos fatores que mais influenciam os sistemas de contabilidade de gestão e o seu efeito na performance. Contudo, o nosso estudo apresenta algumas limitações, nomeadamente: a dificuldade na generalização dos resultados a outros contextos e culturas organizacionais, por incluir apenas empresas a operar em Portugal; e a dimensão da amostra, que não permitiu uma análise multigrupo. Finalmente, devemos referir que todos os objetivos inicialmente identificados para esta tese foram atingidos, contribuindo assim para o aumento do conhecimento na área da contabilidade de gestão, com implicações a nível científico e a nível prático.
The competitive environment which business organizations are facing forces their managers to define strategies and make decisions over increasingly shorter periods of time. In this context, it is important that managers have useful and appropriate information that allows them to make conscious and timely decisions. The main goal of management accounting should be to fulfill these information needs. However, while larger business organizations have an inherent culture, in which management accounting plays an important role, the same does not seem to happen in smaller business organizations. Based on the identification of this gap and aiming to answer the doubts raised by the managers, regarding the role of management accounting on organizational performance, this study focuses on small and medium Portuguese business organizations. In the literature, several directions have been followed to evaluate the different aspects along with the effectiveness of management accounting, and its interaction with other business environmental factors. The overall goal of our study is to analyse the influence that the information characteristics of management accounting systems can have on organizational performance. For this purpose, the management accounting system model was tested and validated as a second order factor, comprising its four dimensions: i) scope, ii) timeliness, iii) aggregation and iv) integration. In the future, this instrument will allow managers to self-evaluate management accounting systems in their business organizations, while researchers will have an instrument to measure and assess management accounting systems as a comprehensive and multidimensional concept. This instrument can also facilitate comparing future studies in management accounting research area. To accomplish the objectives of our study, the main contingency factors of management accounting systems and the influence on managers and organizational performance were also studied. Regarding the contingency factors, we concluded that the training of management accounting systems users, their satisfaction with the available information and the decentralization of decision making have a direct and positive influence on the utilization of these systems. We also conclude that task uncertainty directly and negatively influences the utilization of the same systems. On the other hand, top management support has an indirect influence on management accounting systems through users’ training and their satisfaction with the available information. Regarding the influence of management accounting systems on performance, we concluded that the managers’ performance is directly and positively influenced by these systems. It also promotes an indirect influence of management accounting systems on organizational performance. However, there is no direct relationship between management accounting systems and organizational performance. Our conclusions provide valuable insights to managers regarding the factors that influence management accounting systems and their influence on performance. Nevertheless, our study presents some limitations, namely: difficulty in generalizing the results to other contexts and organizational cultures, since it only includes business organizations operating in Portugal; and sample size, which did not allow a multigroup analysis. Finally, we must refer that all the objectives that were initially identified for this thesis were achieved, thus contributing to an increased knowledge in the area of management accounting, with implications at a scientific and a practical level.
Trigueiros, Edelmira Varela da Costa. "Accounting Information System in Economic Groups." Master's thesis, 2014. http://hdl.handle.net/10400.6/6188.
Повний текст джерелаTian, Siao-Jhen, and 田筱甄. "The Relationship between Accounting Supervisor’s Characteristics and Corporate Information Transparency." Thesis, 2016. http://ndltd.ncl.edu.tw/handle/7k8df5.
Повний текст джерела國立臺中科技大學
會計資訊系碩士班
104
Focusing on Taiwan listed companies from 2005 to 2014, this project examines the relationship between corporate information transparency and accounting supervisor’s characteristics, such as expert, gender and study abroad experience. The empirical evidence shows a significantly positive relation between information transparency and accounting supervisor with studying abroad experience. Furthermore, the empirical results show that female or higher educated accounting supervisor is positively associated with information transparency, consisting with the hypotheses.
鄭弘達. "Analysis of Satisfaction for Accounting Systems: New Governmental Accounting Budget Information System." Thesis, 2017. http://ndltd.ncl.edu.tw/handle/qw2428.
Повний текст джерела國立中正大學
會計資訊與法律數位學習碩士在職專班
105
This study mainly used the Delone and McLean IS success model to analyze Central Government public servants’ use of the new version of the Government Accounting Management System and, according to research results, provides suggestions for follow-up systematic research and construction, hoping to smoothly promote to local governments. The present paper adopted a questionnaire survey and used SPSS and SmartPLS 3.0 statistical software to conduct data analysis. A total of 130 questionnaires were distributed. After excluding 13 cases, five (5) copies with missed answers and eight (8) copies received after June 9, 2017, a total of 117 questionnaires were effective and the conclusions were as follows: 1. Users’ evaluation of factors of system, information and service quality of the new version of the government accounting management system were generally higher than average, thereby generated a most acceptable satisfaction. Therefore, most users, including enthusiastic and professional service staff, were satisfied with the system’s response speed as well as its complete and correct information. 2. Generally speaking, users felt satisfied with the new version of the government accounting management system, and thought that the establishment of the new system could better grasp working conditions, thereby enhance work efficiency as well as make access to and preservation of accounting data better and safer. In summary, the user as a whole thought that the system has enhanced personal and organizational benefits.
Sung, Hsiu-Chin, and 宋秀琴. "The Influence of Accounting Information System Learning to Subsequent Accounting Course Score." Thesis, 2007. http://ndltd.ncl.edu.tw/handle/10635137109571262641.
Повний текст джерела國立雲林科技大學
會計系研究所
95
Past research focused on how to make more students qualify in the Accounting Skill Ability Test ,and the impact in teaching while Vocational High School transforming into Comprehensive High School. Recents years,the Educational Reform have made the courses revise again and again . Accounting Information System is also a new school lessons in the 95 New Vocational Accounting lessons structure, which combine the theories and practice to make the needs of industries. The research uses regression analysis method.Taking the business and the International trade students for example , this study tries to investigate the impact of student,s learning in Accounting by using Accouning Information System. The research founded that Accounting Information System really do effect on Accounting lessons learning in school and Entrance of Technical College examination. Students tend to get better test results on those above examinations. Key words : Accounting Information System , Skill Ability Test
Wang, Jui-Chih, and 王瑞之. "An Object-Oriented Design for Accounting Information System." Thesis, 1993. http://ndltd.ncl.edu.tw/handle/70072549058318643112.
Повний текст джерела國立交通大學
資訊管理研究所
81
The purpose of an accounting information system (AIS) is to keep track of relevant economic events and transactions of an organization in order to provide financial information for internal management and external demand. As accounting structures and procedures are inherently complex, object- oriented concept is very suitable for AIS design. Traditional accounting information systems support low-level operating activities such as processing entries, generating financial reports, etc. Each account is stored as just a data item, the meaning of which is subject to individuals who use it. In object-oriented design, however, each object contains multiple attributes as well as methods to process it. Therefore,it is much easier to track the content of each account and its relationships with other accounts. This research designs an accounting information system based on object-oriented technology. Accounting entries, journals, ledgers, reports and other entities are all regarded as objects. The prototype uses event-driven approach but not traditional procedure-oriented approach. The rules, processes, special controls and reports in an office are all identified as events. An event-triggered AIS can be more user-friendly because it is closer to user''s perception, more flexible, and easier to expand and modify. The system naturally supports both low-level operational activities and high-level managerial control activities.
黃炳榮. "Construct an Ontology-based Financial Accounting Information System." Thesis, 2007. http://ndltd.ncl.edu.tw/handle/65900389899082345467.
Повний текст джерела國立政治大學
資訊管理研究所
95
Accounting Information System(AIS) is a kind of important system in an enterprise. That provides financial information for users to make decisions. However, accounting principle and manage strategy changing frequently that cause highly maintenance cost. This research proposes an ontology-based system structure. First, we amend the REA model and analyze business processes and accounting rules to build an accounting ontology by ontology engineering. Then, we use the rule-based system skill to develop the system interface. Whenever accounting principle be modified, we update the ontology only. This design promotes the flexibility and decreases the cost.
Chang, Hsiu-yun, and 張秀雲. "The study of Government Budget Accounting Information Management System." Thesis, 2004. http://ndltd.ncl.edu.tw/handle/45211412640942549422.
Повний текст джерела中國文化大學
資訊管理研究所碩士在職專班
92
The study of Government Budget Accounting Information Management System Student: Hsiu-yun Chang Advisor:Prof. Jaw-Sin Su Chinese Culture University ABSTRACT The purpose of this study is to investigate the central governmental organizations’ employment of the“Government Budget and Accounting Information Management System”(GBA) and the possible correlations among relevant factors. The survey is mainly carried out by interviews and questionnaires and the main subjects of study are those persons involved in the GBA system. The survey data are analyzed by the SPSS10.0 statistical software in order to examine the degrees of correlation and possible causal relationships between the crucial factors. Whether the GBA system has achieved its expected goals is also statistically tested. Several statistical methods are used in our study: Interview Analysis、Reliability Analysis、Descriptive Statistical Analysis、T-test、One-Way ANOVA、and Scheffe’s method. Then the following conclusions are reached which can be used as a refer-ence for the relevant organizations for further study: 1.The average scores given by users of GBA and its various subsystems con-cerning the system’s set-up and functionality are both positive and high, showing the benefits of implementing the GBA system for electronic ac-counting. 2.The lowest average score(M=3.60)in the questionnaire concerning GBA system’s set-up occurs when the question whether「the GBA system employs reliable safety measures」, showing extra need of data protection and man-agement. 3.Our study suggests that the following moves should be made:(1)expand the information department’s organization (2) set up effective review pro-cedures (3) personnel training(4)modify the inadequate regulations as soon as possible(5)construct a knowledge-management system model(6)plan adequate education-training projects (7)change inflexible behavior(8)learn information technology.
Chuang, Yu-nung, and 莊友農. "Cost Accounting Information System for Contruction Firms in Expenditure." Thesis, 1993. http://ndltd.ncl.edu.tw/handle/90533805462045010655.
Повний текст джерелаXie, Hua-Chang, and 謝華昌. "Analysis and design for object-oriented accounting information system." Thesis, 1993. http://ndltd.ncl.edu.tw/handle/43786985127360334418.
Повний текст джерелаMu-Yi, Su, and 蘇睦易. "Information System Success model based on the Government strategy Educational Accounting System." Thesis, 2011. http://ndltd.ncl.edu.tw/handle/33965736984518691626.
Повний текст джерела國立勤益科技大學
研發科技與資訊管理研究所
99
According to the research, most of the DeLone and McLean Information System Success Model researchers focus on the business information system. Our research target on the Educational Accounting Information System relate to the government policy and strategy. We found that the Information Quality and System Quality is the mandatory factor to impact the Information System success or not, in the beginning phase we try to introduce the new information system. Most of the users are satisfied with this Educational Accounting Information, so far, especially the System Quality. Service Quality is another popular factor in other Information System success model researches, but not outstanding in ours, because of the system is still under beginning phase. We also observed that the different group of user will get different point of view. Part-time accounting user group get better means value than a full time accounting user group. Mostly they think the system help them to improve the work process, and make the work easier.
Wu, Han-Ling, and 吳函陵. "Value Relevance of Accounting Information under Chinese Dual- Reporting System." Thesis, 2007. http://ndltd.ncl.edu.tw/handle/56tb7p.
Повний текст джерела銘傳大學
會計學系碩士班
95
This study examined the value-relevance of accounting information for the valuation of dual-class shares listed on China’s stock markets during 1994-2005. The empirical results had the following findings: (1)Earnings gap was reduced stably after 1998 accounting reform. (2)The price gap between A shares and B shares was also shortened especially after B shares opening to domestic investor in 2001. (3) JA-test showed that IAS had higher relative value relevance than CAS in return models.(4) Price models showed that IAS-based book value (earnings ) had (had not) incremental value relevance for A shares price; CAS-based book value and earning had incremental value relevance for B shares price. Returns model showed that IAS-based earnings level and earnings changes had incremental value relevance for A shares return; CAS-based earnings change (earnings level) had (had not) incremental value relevance for B shares return. The incremental value relevance of accounting information gap between IAS versus CAS was generally insensitive to magnitude but sensitive to direction.
Chih, Chiang Ming, and 江敏志. "Establishment of Internal Control in Accounting Information System-Example of General Ledger System." Thesis, 1994. http://ndltd.ncl.edu.tw/handle/76377366947809410645.
Повний текст джерелаChiang, Chih-Hsin, and 江芷欣. "A Reach of Impact of Accounting Information System by Balanced Scorecard." Thesis, 2005. http://ndltd.ncl.edu.tw/handle/49569155010994151403.
Повний текст джерела輔仁大學
資訊管理學系
93
The traditional accounting information system provides mostly obsolete data, and only short-term financial analysis; lacking the ability to foresee the future, they can neither help the decision-maker making the well-thought-out decisions, nor can they provide the external user with complete information. With the progress of technology, corporations are facing more and more pressure from globalization, competition, etc... It is necessary to conduct the Balanced Scorecard system to keep its competition advantageous position. The purpose of this research is to discuss the influence of balanced scorecard on the reform of accounting information systems. According to the questionnaires gained from 61 corporations, we got three research results: (1) The status quo of relevant indexes of balanced scorecard that offered in financial statement: It exceeds more than 50% interviewed corporations now already disclose all financial perspective indexes in the financial statement or in course of developing. In customer perspective, although the relevant customer indexes have not offered in the financial statement yet at present, but over 50% interviewed corporations already in developing. (2) After implementing balanced scorecard system, the degree changed of company’s accounting procedures , its result are: It only causes a few changes to the originally accounting procedure when conducted the financial perspective indexes, because the original accounting procedures have already included above-mentioned financial perspective indexes probably; other indexes of three perspective, because they were not revealed in the financial statement, so the change to the accounting procedures are not apparent. (3) The technical feasibility that development comes via MIS or Web System in the index is: The average weight of the technical feasibility of development in the future of four perspective indexes is counted each 3.57, 3.19, 3.15 and 3.07. Therefore we could know that the companies have the ability to develop all indexes of financial perspective. The customer perspective and the business process perspective take the second place. The difficult degree of development of the learning and growth perspective is relatively high, only leaving office rate (3.56) can be probably developed by MIS or Web System. The results obtained in this research, besides providing major indexes of four perspectives of balanced scorecard to accounting operation and accounting information system can use together, can also offer the information department and accounting department to research and develop Balanced Scorecard AIS, and contribute to understanding the technical feasibility to index of supporting of MIS or Web System.
Liu, Ming-Tu, and 劉明圖. "A Study on the Application of ORDBMS for Accounting Information System." Thesis, 2003. http://ndltd.ncl.edu.tw/handle/08664857581612961959.
Повний текст джерела元智大學
資訊管理研究所
91
As the enterprise growth Today, there is the rapid changing in the data demand offered from Financial Accounting Department, such as the demand of the basic processing on the account affairs and the prompt investigation, audit and control on business. In the field of formerly business data processing, the major method and system is using RDBMS (Relational Database Management Systems) model, but it faces many problems on the formerly conception in system development and the poor efficiency of Data Processing. The Object-Relational data model has both the good characteristics of formerly Relational Data Model and the new concept of Object Oriented data model. There is not only promise, offering the function of inheritance and rule but also it provides the Business Logic and Relationship direct from the conception of Object. Up to now, there is lack of documents which can be discussed and designed the Accounting Information System on Object-Relational data model. This research uses Object-Relational data model to design Accounting General Ledger System (AGLS). The Extended Entity Relationship Diagram is used to define the Object and its Data Type of the ledger accounts, departments, accounting vouchers and so on. It also describes the inheritance relationship and its method for using the rule system to demonstrate the relationship of reference on Accounting Voucher. Finally, it will develop the Business Object of AGLS.