Results 311 to 320 of about 2,226,851 (332)

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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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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Management accounting and integrated information systems: A literature review

International Journal of Accounting Information Systems, 2007
Abstract In order to further advance research within management accounting and integrated information systems (IIS), an understanding of what research has already been done and what research is needed is of particular importance. The purpose of this paper is to uncover, classify and interpret current research within management accounting and IIS ...
Rom, Anders, Rohde, Carsten
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Accounting Information Systems and System of Systems

Proceedings of the 2019 3rd International Conference on Cloud and Big Data Computing, 2019
Accounting Information Systems are playing the protagonist role in enterprise. This is because they provide the necessary financial information required by law. At the same time there is an increasingly cyber security risk for AIS, which can be considered part of critical infrastructure, in that sense assessing cybersecurity risks is essential.
Pythagoras Petratos, Alessio Faccia
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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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Informal accounting information systems: Some tentative findings

Accounting, Organizations and Society, 1979
Abstract This article reports research results regarding (1) the existence of informal information and (2) the relationships between formal and informal accounting information systems. The existence of informal accounting information systems was found to be widespread.
Donald K. Clancy, Frank Collins
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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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Information Construction of Accounting System

Advanced Materials Research, 2014
With the continuous development of informatization, the informatization has gradually become the mainstream of the times. At present, informatization plays a bigger and bigger role in the development of all walks of life. In accounting terms, informatization is constantly used to complete the accounting.
Qiao Jing Peng, Pei Ran Wang
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Accounting information systems

2022
Victoria Paulsson, Malcolm Brady
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Accounting information systems

The British Accounting Review, 1991
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