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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 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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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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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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The rise of accounting information systems

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

2015
Na podstawie przeprowadzonej analizy można stwierdzić, że w większości litewskich przedsiębiorstw stosuje się skomputeryzowane systemy ewidencji księgowej. Lokalnie opracowane programy w większym stopniu odpowiadają specyfice krajowej przedsiębiorczości, a poza tym są tańsze.
Christauskas, Česlovas   +1 more
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Prototype systems for accounting, information and control

Accounting, Organizations and Society, 1978
Abstract 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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