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The Impacts of Information Technology on Accounting Systems
Proceedings of the 9th International Conference on Computer and Communications Management, 2021The 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 +3 more
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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
Benoit A. Aubert, Jean-Grégoire Bernard
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Accounting and Information Systems.
The Accounting Review, 1987Abstract Reviews the book 'Accounting and Information Systems,' 2nd ed., by Joseph W. Wilkinson.
Leon A. Youssef, Harvey S. Hendrickson
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Estimation of the Information Efficiency of the Accounting System
2021 11th International Conference on Advanced Computer Information Technologies (ACIT), 2021The 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 +2 more
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Trends in Accounting Information Systems
2013Most of the contents of this book is based on a selection of the research works presented at the track entitled ‘Accounting Information Systems’ of the 2012 Annual Conference of the Italian Chapter of AIS (ItAIS), which was held in Rome, Italy, in September 2012.
DAMERI, RENATA, Mancini D., Vaassen E.
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Accounting Information Systems: The Scope of Blockchain Accounting
2020Distributed 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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Accounting information systems in the blockchain era
International Journal of Intellectual Property Management, 2020In 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 AIS and explain the operational fit of this technology in AIS.
Olga Fullana, Javier Ruiz
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Accounting and Information Systems.
The Accounting Review, 1971Abstract 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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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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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
2021วารสารวิชาชีพบัญชี JAP, 17, 55 (กันยายน 64 ...
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