Results 321 to 330 of about 2,099,124 (330)
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Information Systems and Public Sector Accountability
SSRN Electronic Journal, 1998Increased accountability is a key component of public sector reform. This paper investigates the relationship between accountability and both information technology and information systems. It concludes that IT has had a very mixed impact, supporting accountability in some cases, but also skewing or undermining it in others.
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Prototype systems for accounting, information and control
Accounting, Organizations and Society, 1978Abstract Many “principles” of MIS design fail to accommodate the complexities of organisational learning. Increasingly, practitioners recognise this deficiency and are forced to experiment. A promising design innovation is the “prototype” approach. This not only has technical advantages of reducing the risks and pressures inherent in MIS design, but ...
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Essays on accounting information systems and accounting choice
2016The first essay investigates whether the implementation of enterprise resource planning (ERP) systems affects the audit repot lag, the time period between a company’s fiscal year end and the date of the audit report. Prior research has shown that the implementation of ERP systems can significantly affect a firm’s business operations and processes ...
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Accounting Information Systems in Healthcare: A Review of the Literature
2017As information technology progresses in Saudi Arabia, the manual accounting systems have become graduallyinadequate for decision needs. Subsequently, private and public healthcare divisions in Saudi Arabia perceive Computerized accounting information system (CAIS) as a vehicle to safeguard efficient and effective flow of information during the analysis,
Hadal Hammour +2 more
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Accounting Information System and Transparency: A Theoretical Framework
2017This article contributes to the growing literature on transparency by developing a theoretical framework to analyse the relation between the AIS integration level and the transparency level in the Italian public sector. Based on the literature review regarding transparency and IIS, a research model is proposed.
MANCINI, Daniela, LAMBOGLIA, RITA
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Defining Accounting Information Systems Boundaries
2013It is clear that organizations today expect much more than simple double-entry bookkeeping from their Accounting Information System (AIS): ERPs not only support all transaction-related activities, but also provide comprehensive tools that are useful to analyze data and make decisions.
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Information Quality for a University Accounting Information System
SSRN Electronic Journal, 2008This study reports about the information quality for a university accounting information system. The department aims to provide high quality information to staff and students using the accounting information system. The case findings show that there are many problems facing the staff and students which has an impact on their experience, motivation ...
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Open-Book Accounting and Accounting Information Systems in Cooperative Relationships
2011The development of an interfirm cooperative relationship leads to the creation of accounting information flows between firms, that have to exchange their accounting information in order to achieve cost reduction and to create value. As a consequence, firms should implement both new management accounting techniques and modify their accounting ...
SCALETTI, ALESSANDRO, PISANO, SABRINA
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Politics, Accountability, and Governmental Information Systems
2003Information systems are becoming more involved in politics due to the growth of the World Wide Web, electronic government, and the increasing digitization of information of all kinds. Many information management specialists lack knowledge and experience about how to deal with political aspects of information management, and consequently they are ...
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An eclectic approach to accounting information systems
International Journal of Accounting Information Systems, 2009Vaassen, E.H.J., Hunton, J.E.
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