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An automated accounting system
Proceedings of the 6th annual Southeastern regional meeting of the Association for Computing Machinery and national meeting of Biomedical Computing on - ACM-SE 6, 1967This paper deals with an automated accounting system built around an IBM 1232 optical scanner and a tape oriented IBM 7040-1401 data processing system. The paper traces a transaction from a farm reporting to final farm summary and income tax filing.
Victor M. Yellen, Bill R. Miller
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Accountability for distributed systems
Proceedings of the twenty-seventh ACM symposium on Principles of distributed computing, 2008Social expectations play an important role in distributed systems that span multiple administrative domains. For instance, participants in peer-to-peer systems are expected to contribute resources for the common good; members of federated systems are expected to adhere to best practices and fulfil contractual obligations; and providers of hosting ...
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The Archaeology of Accounting Systems
Accounting, Organizations and Society, 1987Accounting systems change over time. However relatively little is known of the preconditions for such change, the process of change or its organisational consequences. Existing perspectives on accounting change are reviewed and evaluated in this article. Thereafter three examples of accounting change are discussed.
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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
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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 ...
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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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An Account of Self-Organizing Systems
SIAM Journal on Computing, 1976An account is given of existing results for two types of self-organizing schemes, and more direct proofs are provided. Several new results are included, and a variety of open problems of theoretical and practical interest are stated. The work has particular relevance to stochastic problems which arise in computing.
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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).
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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
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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
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Accounting and the ERP Systems
International Journal of Knowledge-Based Organizations, 2018This article has the following specific objectives: to identify the reasons for implementing SAP ERP; to identify the main benefits and problems resulting from its adoption; to understand in what way accounting is integrated in SAP ERP; to analyse how SAP ERP influences the accountants' role.
Maria João Machado, João Gomes
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