Results 161 to 170 of about 24,648,656 (204)

Estimation of the Information Efficiency of the Accounting System

2021 11th International Conference on Advanced Computer Information Technologies (ACIT), 2021
The article examines the problems of the efficiency of the accounting system as a basis for the process of creating information for management. It is proven that the effect of the operation of the management system depends on the tools for research, processing, storage, and dissemination of information, and the level of effectiveness of the accounting ...
Vita Semaniuk, Volodymyr Shpak, Andriy Papinko   +2 more
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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 accounting information systems and explain the operational fit of this ...
Olga Fullana, Javier Ruiz
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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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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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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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The rise of accounting information systems

International Journal of Accounting Information Systems, 2023
Severin V. Grabski, Stewart A. Leech
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Accounting Information Systems.

Journal of Information Systems, 1994
Abstract Reviews the book "Accounting Information Systems," 6th ed., by Barry E. Cushing and Marshall B. Romney.
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