How much can we afford to lose?

2016 ◽  
Vol 12 (2) ◽  
pp. 196-203
Author(s):  
Kathryn S. Savage
Keyword(s):  
Public Policy ◽  
Information Systems ◽  
Research Methodology ◽  
Accounting Information ◽  
Internal Controls ◽  
Internal Auditor ◽  
Content Type ◽  
Accounting Information Systems ◽  
Cash Register

Synopsis This case focusses on internal controls necessary to prevent theft of cash collections. Troy Wheeler, assistant dean of the School of Business and Public Policy was asked to write a memorandum to the university’s internal auditor verifying that controls on the cash register in the school were adequate to prevent major theft. Troy wrote the memo, but the request awakened nagging concerns regarding the cash register. The more Troy thought about it, the more concerned he became about the potential for loss. Troy needed to identify the major weaknesses in the existing system and make feasible recommendations to improve control. Research methodology This case is based on the author’s personal association with the organization, observation, interviews of key figures in the case, and examination of relevant documents. Relevant courses and levels This case is appropriate for any graduate or undergraduate accounting class where internal controls are analyzed and documented. The case could be used in courses on internal or external auditing or accounting information systems.

Corporate sustainability accounting information systems: a contingency-based approach

2019 ◽  
Vol 10 (2) ◽  
pp. 260-289
Author(s):  
Lina Dagiliene ◽  
Kristina Šutiene
Keyword(s):  
Information Systems ◽  
Empirical Evidence ◽  
Good Practice ◽  
Accounting Information ◽  
Small Sample ◽  
Future Research ◽  
Specific Reference ◽  
Content Type ◽  
Accounting Information Systems ◽  
Sustainability Accounting

Purpose This paper aims to explore the development of sustainability accounting information systems through lens of contingency theory. In this digital age when companies are confronted with massive sets of data, integration of financial and non-financial data, little empirical evidence exists on how sustainability issues are integrated or linked within internal corporate information systems. Design/methodology/approach A questionnaire-based survey, hypothesis testing, principal component methods and hierarchical clustering are used to provide original empirical evidence from major Lithuanian companies. Findings The main findings reveal that most companies surveyed include a sustainability strategy in their core strategy, but there is a lack of linkage with measuring and integrating sustainability outcomes within the entirety of corporate financial results. Unexpectedly, the association between stakeholders' involvement and sustainability accounting information system design was not as strong as hypothesized theoretically. Therefore, it deserves further investigation, constituting an important implication for future research. Specifically, three profiles of sustainability accounting information systems were explained, namely, integrated, fragmented and compliance systems. Research limitations/implications The limitations of this study relate to the small sample size, as sustainability-related information is still regarded quite confidential. Practical implications This result could serve as a specific reference for companies to apply integrated sustainability accounting information systems that might serve as a good practice model for companies, however, fragmented and compliance profiles are the prevailing ones. Social implications The findings are important for fostering corporate social responsibility by developing sustainability accounting information systems. Originality/value This paper contributes to the sustainability accounting and information systems literature by providing empirical evidence linking contingent factors with the development of sustainability accounting information systems.

Towards an Understanding of Accounting Information Systems as a Discipline: A Comparative Analysis of Topical Coverage in AIS and MIS Courses

2009 ◽  
Vol 4 (1) ◽  
pp. 1-15 ◽  
Author(s):  
Uday S. Murthy ◽  
Linda Ragland
Keyword(s):  
Information Systems ◽  
Internal Control ◽  
Management Information Systems ◽  
Accounting Information ◽  
Transaction Processing ◽  
Internal Controls ◽  
Management Information ◽  
Related Field ◽  
Accounting Information Systems ◽  
Sarbanes Oxley

Abstract The accounting information systems (AIS) discipline lacks a sense of identity relative to the closely related field of management information systems (MIS). By identifying how AIS is evolving and what makes AIS unique from MIS, the field can gain a better understanding of its importance. We analyze a sample of syllabi for the introductory AIS and MIS courses, focusing on similarities and differences between the AIS and MIS fields as reflected in the topical coverage choices made by AIS and MIS educators. We also investigate the effects of the passage of the Sarbanes-Oxley Act on topical coverage in the introductory AIS course. The findings reveal that while AIS courses have a unique focus on transaction processing and internal controls relative to MIS courses, more technical topics such as hardware and software issues and IS solutions are covered more commonly in MIS courses rather than AIS courses. We also find that AIS topical coverage has changed since the passage of the Sarbanes-Oxley Act, with a more pronounced focus on internal control and security compared to the pre-Sarbanes Oxley era. The key contribution of this paper is in providing empirical evidence in support of the “intersection view” of AIS, which asserts that while AIS and MIS have some topics in common there are also many issues unique to each field.

Role of cloud computing in global accounting information systems

2020 ◽  
Vol 33 (3) ◽  
pp. 231-250
Author(s):  
Syed Moudud-Ul-Huq ◽  
Md. Asaduzzaman ◽  
Tanmay Biswas
Keyword(s):  
Cloud Computing ◽  
Information Systems ◽  
Focal Point ◽  
Accounting Information ◽  
Cloud Services ◽  
Accounting System ◽  
Content Type ◽  
Accounting Information Systems ◽  
The Impact ◽  
Published Research

Purpose The purpose of this study is to underpin the impact of cloud computing in global accounting information systems (AIS). Moreover, it investigates the key aspects that ought to be considered by the organization before choosing to pick the correct accounting system. Design/methodology/approach The study looks at and depends on narrative investigation of previous studies. In the examination talked about the principle issues with respect to the utilization of cloud and database the executives in the AIS through developing research model. Findings The focal point of the paper is the impact of cloud computing worldview on the business area. This paper highlights different facts of cloud accounting, published research papers and the benefits and possible risks determined by the implementation of cloud services, mostly in relation to the accounting department. Originality/value Considering the numerous ramifications of cloud advancements on the present business process, there is a need for an examination of how these innovations will be used in AIS to improve precision, benefits and risks. At the same time, there is need to investigate the determinant elements of actualizing cloud advances in the AIS. More importantly, to the author’s knowledge, this is the first study that focuses on the number of published research works to show the importance of cloud computing in accounting and information systems.

scholarly journals The mediating effect of intellectual capital, management accounting information systems, internal process performance, and customer performance

2019 ◽  
Vol 68 (7) ◽  
pp. 1250-1271 ◽  
Author(s):  
Hariyati Hariyati ◽  
Bambang Tjahjadi ◽  
Noorlailie Soewarno
Keyword(s):  
Information Systems ◽  
Management Accounting ◽  
Accounting Information ◽  
Mediating Effect ◽  
Process Performance ◽  
Accounting Information System ◽  
Content Type ◽  
Accounting Information Systems ◽  
Internal Process ◽  
Business Units

Purpose The purpose of this paper is to examine the mediating effect of intellectual capital (IC), management accounting information systems, internal process performance and customer performance (CP) on the relationship of strategies with financial performance (FP). Design/methodology/approach The population in this research was medium and large manufacturing company business units in Java. The business unit as the unit of analysis in this research is part of the organization that: is responsible for the production and marketing of a product or set of products; is formed by product type; has its own competitors which are different from competitors of other business units or divisions within a parent company; and has a manager who is responsible and has authority over the planning and implementation of strategies to achieve the specified profit target. Findings An innovation strategy that includes product innovation, process innovation and technology has an impact on FP if there is a good internal process performance, reliable management accounting information system and good CP. The internal process performance, which includes operations management processes, customer management processes, innovation processes and regulatory and social processes, optimizes the relationship of the strategy with FP. In this study, IC does not affect CP and internal process performance, nor does the management accounting information system affect FP. However, information systems affect FP through internal process performance and CP. Originality/value The originalities of this study are: the use of the continuous innovation strategy in an integrated manner between product innovation and process and information technology – this has never been conducted by other researchers, especially in Indonesia; the use of IC, management accounting information systems, internal process performance and CP as mediating variables; the use of an integrative approach by including variables of IC, management accounting information systems and non-FP as contextual variables related to contingency approaches that have never been conducted in previous research; the modeling of new related concepts with the one developed in the balanced scorecard; and using single mediating and multiple mediating on the influence of sustainable innovation strategies on FP.

Factors influencing the learning of accounting information systems (AIS)

2019 ◽  
Vol 36 (3) ◽  
pp. 226-245
Author(s):  
Mahdi Moradi ◽  
Hossein Tarighi ◽  
Reza Hosseinipour ◽  
Mahdi Saravani
Keyword(s):  
Information Systems ◽  
Student Learning ◽  
Structural Equation ◽  
Teaching Style ◽  
Accounting Information ◽  
Equation Modeling ◽  
Statistical Population ◽  
Content Type ◽  
Factors Affecting ◽  
Accounting Information Systems

Purpose The purpose of this paper is to investigate factors affecting the students’ learning of the concepts of the accounting information systems (AIS) in Iran. Design/methodology/approach The statistical population of the study is the accounting and auditing students (Master’s degree) who have the lesson of AIS at state and private universities, as well as the institutes of higher education in 2017. The Likert scale has been used to design questionnaires. Further, the data were analyzed using structural equation modeling with the partial least squares technique. Findings Overall, after analyzing and comparing the results of the hypotheses, it was found that, respectively, “assistance to students,” “the power of critical thinking,” “academic professors skills,” “kind of transition to university,” “AIS course structure,” “proper timing of AIS presentation,“ “presentation of a prerequisite course” and finally, “appreciation of AIS” have the greatest impact on the level of student learning in AIS lesson. The results of this paper showed that “teaching style” and “having the previous background of the information system concepts” do not have a statistically significant effect on students’ general learning. Originality/value Without any overstatement, this paper will warn educational authorities in emerging countries that lack of attention to factors affecting university students’ learning can have serious consequences for the market of a country. Other than that, this paper will make university professors aware of the effects of effective methods for better student learning in the field of information technology, so that they can make a better assessment of the importance of AIS course.

scholarly journals A Study Of Curriculum Issues Related To Teaching Accounting Information Systems

2004 ◽  
Vol 8 (1) ◽  
pp. 47-52
Author(s):  
H. Sam Riner ◽  
Terrye A. Stinson
Keyword(s):  
Information Systems ◽  
Accounting Information ◽  
Internal Controls ◽  
Faculty Members ◽  
Accounting Information Systems ◽  
Computerized Simulation ◽  
Curriculum Issues

This paper evaluates factors that educators believe contribute to an effective AIS course. Based on a survey of 100 faculty members, there is a lack of consensus about whether to include a computerized simulation in AIS, but respondents who do are less satisfied with the course than those who do not. Faculty members who are very satisfied with their AIS course consider coverage of internal controls and transaction cycles to be most important.

scholarly journals PENGARUH SISTEM INFORMASI AKUNTANSI DAN PENGENDALIAN INTERNAL TERHADAP KINERJA PERUSAHAAN (STUDI PADA PERUSAHAAN MANUFAKTUR DI ACEH BARAT)

2020 ◽  
Vol 5 (2) ◽  
pp. 249-256
Author(s):  
Rossa Rossa ◽  
Evayani Evayani
Keyword(s):  
Information Systems ◽  
Palm Oil ◽  
Internal Control ◽  
Accounting Information ◽  
Sampling Technique ◽  
Internal Controls ◽  
Primary Data ◽  
Company Performance ◽  
Accounting Information Systems ◽  
Oil Companies

The research examines the influence of the accounting information systems and internal controls on the company performance. The population in this research is all palm oil companies registered at the Badan Pusat Statistik (BPS) of Aceh Barat.  The sampling technique used is saturation sampling. This research uses primary data which obtained through the questionnire results. The data were collected 68 questioners from 3 palm oil companies. Data were processed using SPSS version 22 and analyzed using multiple linear regression, The results show that (1) accounting information systems and internal controls simultaneously, significantly affecting company performance (2) accounting information systems has a positive and significant effect on company performance (3) internal control has a positive and significant effect on company performance

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