Results 221 to 230 of about 16,859,237 (253)

An Information Model for Computing Accountabilities

2018
We propose an information model that describes which data should be available, together with their relationships, in order to identify accountabilities in a group of interacting parties. The model is intended for use in multi-agent systems, and is expressed by means of Object-Role Modeling, due to the relational nature of the concepts involved.
Baldoni Matteo, Baroglio Cristina, MAY, Katherine Marie, Micalizio Roberto, TEDESCHI, STEFANO   +4 more
openaire   +2 more sources

Trends in Accounting Information Systems

2013
Most of the contents of this book is based on a selection of the research works presented at the track entitled ‘Accounting Information Systems’ of the 2012 Annual Conference of the Italian Chapter of AIS (ItAIS), which was held in Rome, Italy, in September 2012.
DAMERI, RENATA, Mancini D., Vaassen E.
openaire   +5 more sources

THE ETHICAL CONTENT OF ACCOUNTING INFORMATION

Journal of Academy of Business and Economics, 2011
This paper sets forth a theory that accounting information can provide insights into the ethics of an organization. While the primary purpose of accounting information is to provide information on the economic activity of a firm, it is argued that the informational content of accounting measurements and disclosures includes ethical information ...
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Introduction to accounting information systems

2017
The use of accounting information has been traced back many thousands of years and originally emerged as a means to allow wealthy individuals to keep track of their assets as they bought, sold and/or traded them. This chapter aims to provide a general introduction to Accounting Information Systems (AIS).
openaire   +1 more source

The rise of accounting information systems

International Journal of Accounting Information Systems, 2023
Severin V. Grabski, Stewart A. Leech
openaire   +1 more source

Accounting for Intangibles and Managerial Information*

2008
In this study, I investigate whether managers’ capitalization of intangible assets conveys information about the amount and timing of future cash flows. I find a positive and significant association between capitalized SD (Software Development) expenditures and future cash flows. The positive relation between capitalized SD expenditures and future cash
openaire   +1 more source

Cancer Statistics for the US Hispanic/Latino Population, 2021

Ca-A Cancer Journal for Clinicians, 2021
Rebecca L. Siegel, Paulo S Pinheiro, Kimberly D Miller   +2 more
exaly  

Information Technology, Accountability, and Information Stewardship

2011
Over the past two decades, there has been an unabated demand for more accountabilityfrom public organizations. The term “accountability” is employed with a variety ofdifferent meanings. I view the purpose of these assessments as responsiveness to publicor external values. As Meijer (2001, p.
openaire   +1 more source

The Information Perspective and Usefulness of Accounting Information

2009
Relevance of earnings for explaining equity prices is investigated by many value relevance studies. This study investigates whether fiscal year end earnings as a proxy for next period’s earnings have additional information, beyond the information incorporated in contemporaneous equity price, for explaining next fiscal period’s end equity price. Results
openaire   +1 more source

Accounting 101: Redefining Accounting for Tomorrow

Accounting Education, 2022
Carnegie, Garry
exaly