Results 271 to 280 of about 876,719 (312)

Information accountability

Communications of the ACM, 2008
With access control and encryption no longer capable of protecting privacy, laws and systems are needed that hold people accountable for the misuse of personal information, whether public or secret.
Daniel J. Weitzner, Harold Abelson, Tim Berners-Lee, Joan Feigenbaum, James A. Hendler, Gerald J. Sussman   +5 more
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An information model for metering and accounting

2004 IEEE/IFIP Network Operations and Management Symposium (IEEE Cat. No.04CH37507), 2004
This paper proposes extensions to DMTF's CIM Metrics model and introduces a new CIM schema for representing metering and accounting information. Usage accounting is an essential component infrastructure. It is needed for purposes such as resource provisioning, capacity planning, auditing, and for charging the customers. Though some efforts are underway
Vikas Agarwal, Neeran M. Karnik, Arun Kumar 0002   +2 more
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Accounting Information Systems: The Scope of Blockchain Accounting

2020
Distributed Ledger Technology—of which Blockchain is an example—is revolutionizing different sectors, creating new challenges and new opportunities. In this paper, we will investigate the impact of this technology on Accounting and Accounting Information Systems (AIS).
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Outsourcing of Accounting Information Systems

2017
This chapter begins by defining outsourcing, clarifying the difference with offshoring and providing examples of the numerous ways outsourcing can be used for Accounting Information Systems. Outsourcing of information systems activities continues to grow. Companies regularly use a combination of employees, local vendors and offshore providers for their
Benoit A. Aubert, Jean-Grégoire Bernard
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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.
Matteo Baldoni, Cristina Baroglio, Katherine M. May, Roberto Micalizio, Stefano Tedeschi 0001   +4 more
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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.
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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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Accounting for Intangibles and Managerial Information*

SSRN Electronic Journal, 2008
I investigate whether firms subject to SFAS No. 86 Accounting for the Costs of Computer Software provide information regarding future benefits of these software development (SD) expenditures. Numerous comment letters from the 1985 Exposure Draft indicate analysts feel that given the leeway to capitalize, managers will use this latitude ...
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