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Outsourcing of Accounting Information Systems
2017This 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
Jean-Grégoire Bernard, Benoit A. Aubert
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Accounting information systems
2018In recent years, advances in technology have caused organizations to consider and reconsider the implications that these fast-paced changes have on their business operations and environment. This chapter introduces some of the risks and opportunities surrounding the use of information systems for the processing of accounting and finance data within ...
Shaya (Isaiah) Altschuller +1 more
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Ethics and accounting information systems
2020The use of technology has increased the scope of ethical situations that must be considered by accountants. This chapter discusses the roots of ethics in accounting information systems, as well as considers a subset of current technologies and explores the ethical issues surrounding those technologies.
Richard B. Dull, Lydia L. F. Schleifer
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Accounting Information Systems for Decision Making
2013This 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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MANAGEMENT ACCOUNTING INFORMATION SYSTEMS
Cybernetics and Systems, 1985Abstract This paper describes the organirational interactions between the internal and external environment. We placed emphasis on the role of the accounting information system. This plural system is used since there is an informal and a formal aspect, thus a study is presented to depict the facets of the accounting system.
Avi Rushinek, Sara F. Rushinek
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The Accounting System As an Information Function
Journal of Accounting Research, 1972Again the distinction is drawn, but is it really so clear? Consider, for example, the standard cost system in a manufacturing firm. This system supplies information which is useful for some decision-making purposes. But, underlying each standard input cost is an implied decision about the kind and amount of resource to be used and the nature of the ...
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OCCASIONED CHANGES IN INFORMATION SYSTEMS IN ACCOUNTING ACCOUNTING OFFICE
Proceedings of the 11th CONTECSI International Conference on Information Systems and Technology Management, 2014The present study aimed to analyze the changes caused by the accounting information systems in accounting firms, addressing contingency theory as a process to mediate internal and external contingencies in respect of accounting information systems. This is a descriptive qualitative research, conducted through interviews with three accounting firms. The
Vania Regina Moras +3 more
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Introduction to accounting information systems
2017The 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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An Overview of Accounting as an Information System
1989The aim of this paper is to give an overview of accounting as an information system. By applying the system’s approach, I propose to view the situation from a broader perspective, from a holistic viewpoint. Accounting information is the life-blood of an organisation and without it there can be no integration, co-ordination or control of business ...
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Geographical information systems and public accountability
Information Polity, 2002This paper explores the question which consequences the use of geographical information systems (GISs) may have for public accountability. Empirical data from a Delphi-survey were used for this exploration. Respondents were asked to reflect on the consequences of GISs for the availability of data for accountability.
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