Results 201 to 210 of about 674,498 (241)
Some of the next articles are maybe not open access.
Accounting, Organizations and Society, 1985
Abstract In this paper we argue that understanding accounting practices in their organisational contexts requires more than a technical description of accounting information systems as they are conceived and designed in abstract. What is required are studies of the way in which accounting systems become embodied, through use, in organisational ...
John Roberts, Robert W. Scapens
openaire +1 more source
Abstract In this paper we argue that understanding accounting practices in their organisational contexts requires more than a technical description of accounting information systems as they are conceived and designed in abstract. What is required are studies of the way in which accounting systems become embodied, through use, in organisational ...
John Roberts, Robert W. Scapens
openaire +1 more source
Keeping Accountability Systems Accountable
Phi Delta Kappan, 2007THE STANDARDS and accountability movement in education has undeniably transformed schooling throughout the United States. Even before President Bush signed the No Child Left Behind (NCLB) Act into law in January 2002, mandating annual public school testing in English and math for grades 3-8 and once in high school, most states had already instituted ...
openaire +1 more source
Computerized Accounting Systems and Payroll Accounting
Journal of Accounting and Financial Management, 2023The study examined the relationship between Computerized Accounting System (CAS) and payroll accounting in public institutions in Osun State. The study gathered data through the use of questionnaire: The data collected from the questionnaires were analyzed using basic mean calculations and one-way analysis of variance (ANOVA).
openaire +1 more source
Basic Accounting and Accounting Systems
1983The problem with accounting and finance is that it is full of mumbo-jumbo. Really many of the ideas and notions are quite simple and straightforward. However, over the years accountants have managed to shroud their profession in the blanketing fog of technical jargon.
Jim Dewhurst, Paul Burns
openaire +1 more source
Algorithmic Accountability: Towards Accountable Systems
2020There is an ongoing move towards privatization of law enforcement online through algorithmic tools. This chapter discusses algorithmic accountability and its relevance for intermediary liability and human rights. First, the chapter looks into open issues related to the specific nature of accountability within the context of algorithmic accountability ...
openaire +1 more source
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).
openaire +3 more sources
ITNOW, 1986
Abstract Early accounting systems used sequential files for storing information on a batch basis. Over the years fundamental changes have occurred as a result of developments in hardware design. Today, users expect to work with larger, direct access files and larger memories.
openaire +1 more source
Abstract Early accounting systems used sequential files for storing information on a batch basis. Over the years fundamental changes have occurred as a result of developments in hardware design. Today, users expect to work with larger, direct access files and larger memories.
openaire +1 more source
1999
In Part I we discussed the importance of financial information, together with the main users and uses. In order to generate financial information, a business needs to establish an accounting system. The nature of the system depends on the type of business and the size of the organisation, but there are common features since procedures must be ...
Jill Hussey, Roger Hussey
openaire +1 more source
In Part I we discussed the importance of financial information, together with the main users and uses. In order to generate financial information, a business needs to establish an accounting system. The nature of the system depends on the type of business and the size of the organisation, but there are common features since procedures must be ...
Jill Hussey, Roger Hussey
openaire +1 more source
1985
Whenever automation raises economic questions, invariably the query is included, “Can this automation investment be justified?” Concern is over how soon a capital return will be realized and what minimum volume of business is required to insure the return.
openaire +1 more source
Whenever automation raises economic questions, invariably the query is included, “Can this automation investment be justified?” Concern is over how soon a capital return will be realized and what minimum volume of business is required to insure the return.
openaire +1 more source

