Results 261 to 270 of about 579,332 (307)

Accounting information systems in the blockchain era

International Journal of Intellectual Property Management, 2020
In this paper we analyse the advantages that the application of blockchain technology brings to accounting information systems (AIS), but also highlight the potential issues with its use. We examine the use of blockchain against the background of the historical evolution of AIS and explain the operational fit of this technology in AIS.
Olga Fullana, Javier Ruiz
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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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The Impacts of Information Technology on Accounting Systems

Proceedings of the 9th International Conference on Computer and Communications Management, 2021
The purpose of this study is to clarify the impacts of information technology (IT) on accounting systems. The biggest impact Information technology (IT) has made on accounting is the ability of companies to develop and use computerized systems to track and record financial transactions. IT networks and computer systems have shortened the time needed by
Meiryani Meiryani, Setiani Putri Hendratno, Anita Juwita, Iqbal Dafi Putra   +3 more
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Accounting Information Systems

2021
วารสารวิชาชีพบัญชี JAP, 17, 55 (กันยายน 64 ...
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Accounting and Management Information Systems

Proceedings of International Conference on Information Integration and Web-based Applications & Services, 2013
Accounting information systems fulfil the purpose of recording the business transactions over time according to the legal accounting requirements. Management information systems provide the information and mechanisms that are needed to manage the enterprise in different management domains.
Walter S. A. Schwaiger, Michael Abmayer
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Effects Characteristic of Accounting Information System Cause on Accounting Information System Performance

Journal of Industrial Economics and Business, 2018
본 연구는 국내 세무대리 분야의 회계정보시스템 활용 실태와 회계정보시스템 특성변수인 시스템특성, 이용자특성, 업무특성변수가 회계정보시스템 성과변수로 선정된 이용자 가치와 의사결정효율성에 미치는 영향을 검증하였다. 본 연구를 통해 나타난 연구결과를 요약하면 다음과 같다. 첫째, 세무대리 분야의 회계정보시스템 시스템특성 중 시스템 활용정도만이 이용자 가치와 의사결정 유용성에 대하여 유의한 정(+)의 영향을 미치는 것으로 나타났다. 따라서 세무대리 업무에서 활용하고 있는 회계정보시스템의 시스템 활용정도가 높을수록 이용자 가치와 의사결정 효율성이 향상되어짐을 알 수 있다.
Hyo-Kyoung Oh, Dae-Young Ko
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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).
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Accounting and Information Systems.

The Accounting Review, 1971
Abstract This article presents an overview of the report of the Committee on Information System of the American Accounting Association. Accounting may be considered as a system with its own set of goals, activities, and resources or it may be considered as a subpart of the firm's information system.
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An accountability evaluation model for systems-of-information systems

Journal of Systems and Software
Context: The evolution of business processes has driven the integration of systems-of-systems (SoS) across various domains, leveraging technologies such as cloud computing, e-commerce platforms, and smart environments. Systems-of-information systems (SoIS), a business-focused SoS, integrate heterogeneous and independent systems to achieve business ...
Felipe Cordeiro, Aline Pires Vasconcelos, Rodrigo Pereira dos Santos, Patricia Lago   +3 more
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Accounting Information Systems for Decision Making

2013
This book contains a collection of research papers on accounting information systems including their strategic role in decision processes, within and between companies. An accounting system is a complex system composed of a mix of strictly interrelated elements such as data, information, human resources, IT tool, accounting models and procedures ...
DAMERI, RENATA, Mancini D., Vaassen E.
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