scholarly journals Definition And Content Of Persuasion In Accounting

2011 ◽  
Vol 9 (3) ◽  
pp. 44 ◽  
Author(s):  
Mohamed E. Bayou ◽  
Eric Panitz
Keyword(s):  
Information System ◽  
Factor Analysis ◽  
Accounting Information ◽  
Accounting Standards ◽  
Communication Strategy ◽  
Clear Understanding ◽  
Thought Processes ◽  
Definition Of ◽  
And Behavior

Accounting has often been described as a language and as an information system. Language instigates thought processes that may predispose participants in communication activities to a given mode of perception and behavior. Persuasion is a communication strategy designed to satisfy the needs of the parties involved. Hence, a clear understanding of the nature and role of persuasion in accounting is essential to academic and professional accountants. In this report a definition of persuasion in accounting is developed followed by a discussion of persuasion process, content and source. Factor analysis of CPAs evaluation of several persuasion content variables reveals six factors underlying persuasion content. These are authoritative sources (tax regulations; accounting standards authorities; CPAs) and characteristics (qualitative; presentation; and novelty) of accounting information.

Selecting Railway Investments in 1890s America

2017 ◽  
Vol 44 (1) ◽  
pp. 77-93
Author(s):  
Joel E. Thompson
Keyword(s):  
Financial Reporting ◽  
Accounting Information ◽  
Accounting Standards ◽  
Financial Accounting ◽  
Investment Strategies ◽  
Financial Accounting Standards Board ◽  
Accounting Data ◽  
Rational Decisions

ABSTRACT The purpose of financial reporting is to provide information to investors and creditors to help them make rational decisions (Financial Accounting Standards Board [FASB] 2010). Tracing the development of investors' methods should help with understanding the role of financial accounting. This study examines investment practices involving railways in 1890s America. As such, it furthers our knowledge about the development of investment methods and their necessary information. Moreover, it shows that as investment methods grew in sophistication, there was an enhanced demand for greater comparability in accounting data to make meaningful analyses. Competing investment strategies, largely devoid of accounting information, are also discussed.

scholarly journals Influences of the environmental factors on the intention to adopt cloud based accounting information system among SMEs in Jordan

Accounting ◽  
2021 ◽  
pp. 645-654 ◽  
Author(s):  
Malek Hamed Alshirah ◽  
Abdalwali Lutfi ◽  
Ahmad Farhan Alshira’h ◽  
Mohamed Saad ◽  
Nahla Mohamad El Sayed Ibrahim ◽  
...  
Keyword(s):  
Information System ◽  
Firm Performance ◽  
Environmental Factors ◽  
Institutional Theory ◽  
Empirical Data ◽  
Accounting Information ◽  
External Factors ◽  
Accounting Information System ◽  
Intention To Adopt

The objective of this study is to examine the role of external factors including MP, CP, and NP on the intention to adopt Cloud Based Accounting Information System (CB-AIS). The study proposes a theoretical framework based on institutional theory (INT). The data were collected from small and medium sized enterprise (SMEs) operating in Jordan. A total of 600 questionnaires were distributed to selected SMEs and only 142 were returned and used for the analysis. The empirical data were analyzed using the PLS-SEM modelling. The findings showed that MP, CP, and NP had significant direct associations with the CB-AIS intention to adopt. The results provide important insights to managers, researchers and policymakers to help them understand the importance of CB-AIS adopting to enhance firm performance.

The Role of Information System Monitoring in Improving System Availability

2018 ◽  
pp. 184-207
Author(s):  
Semir Ibrahimović ◽  
Nijaz Bajgoric
Keyword(s):  
Information System ◽  
System Availability ◽  
Essential Requirement ◽  
Modern Information ◽  
Business Process Monitoring ◽  
Definition Of ◽  
It Departments ◽  
Monitoring Application ◽  
Role Of Information

The IS availability is an essential requirement that business presents to its IT departments. Ibrahimovic (2016) concluded that, with a very low investment in “monitoring of the relevant components”, it is possible to achieve a significant improvement in IS availability. This chapter starts with a brief introduction of the IS availability. Authors provide a short definition of BBN modeling and address different aspects of IS monitoring, particularly: network monitoring, server monitoring, application, security and business process monitoring. As main artifact of this chapter authors proposed the monitoring. Since the framework emphases importance of governance and management layer, chapter contains overview of COBIT 5 and ITIL V3 from the IS monitoring aspect. In the final part of the chapter, authors address the challenges that a monitoring tool needs to address in modern information systems, especially but not limited to DevOps, Cloud and Hybrid IT architectures.

Attributes for Executing Change in an Agile Information System

2015 ◽  
Vol 6 (2) ◽  
pp. 30-58 ◽  
Author(s):  
Pankaj Chaudhary ◽  
Micki Hyde ◽  
James A Rodger
Keyword(s):  
Information System ◽  
Factor Analysis ◽  
Information Systems ◽  
Real Time ◽  
Exploratory Factor Analysis ◽  
System A ◽  
Current Topic ◽  
Definition Of ◽  
A Current

Information Systems (IS) agility is a current topic of interest in the IS industry. The study follows up on work on the definition of the construct of IS agility and attributes for sensing and diagnosis in an agile IS. IS agility is defined as the ability of an IS to sense a change in real time; diagnose it in real time; and select and execute an action in real time. This paper explores the attributes for selecting and executing a response in an Agile Information System. A set of attributes were initially derived using the practitioner literature and then refined using interviews with practitioners. The attributes' importance and validity was established using a survey of the industry. All attributes derived in this study were deemed pertinent for selecting and executing a change in an agile information system. Dimensions underlying these attributes were identified using Exploratory Factor Analysis. This list of attributes can form the basis for assessing and establishing execution mechanisms to increase IS Agility.

EMBODYING CORPORATE ENTREPRENEURSHIP IN STRATEGIC ORIENTATION FOR TECHNOLOGY FIRMS

2004 ◽  
Vol 01 (02) ◽  
pp. 185-204
Author(s):  
TIEN HUA YIM-TEO ◽  
CHRISTIAN JANG TAO CHAO
Keyword(s):  
Corporate Entrepreneurship ◽  
Strategic Orientation ◽  
Clear Understanding ◽  
Technological Changes ◽  
Dynamic Competition ◽  
Technology Firms ◽  
Definition Of ◽  
Entrepreneurial Activities ◽  
And Behavior

The study of entrepreneurial activities and behavior in corporations is considered important as it is viewed as a means for sustained corporate competitiveness. This challenge is particularly crucial for technology firms which face dynamic competition due to rapid technological changes. This highlights the need to adopt a suitable strategic orientation which embraces entrepreneurship. However, there appears to be a fragmented understanding as to what constitutes corporate entrepreneurship. This paper therefore attempts to provide clarity to the definition of corporate entrepreneurship by first determining what essentially 'entrepreneurship' is and subsequently contextualizing entrepreneurship in the corporate setting. Based on a clear understanding of corporate entrepreneurship, the paper then conceptually develops a strategic orientation that embodies corporate entrepreneurship applicable to technology firms.

scholarly journals FINANCIAL ACCOUNTING METHODOLOGY AND DEFINITION OF ASSET: AUSTRALIAN AND INTERNATIONAL PERSPECTIVES

2018 ◽  
Vol 2018 (1) ◽  
pp. 82-91
Author(s):  
Mark BALTABEKOV ◽  
Keyword(s):  
Accounting Standards ◽  
Standard Setting ◽  
Economic Benefits ◽  
Precise Definition ◽  
International Accounting ◽  
Accounting System ◽  
International Accounting Standards ◽  
Definition Of ◽  
International Accounting Standards Board

This article analyses the role of the asset in economic performance of a business and why it is important to work out a precise definition of the asset for managerial and financial analysis purposes. A short overview of Australian accounting system including both institutional and regulatory aspects has been made by the author as well as the normative nature of related regulations is examined. The research provides insights what conditions required for the asset to be in existence and analyses these insights in the light of both scholars’ opinions and accounting regulations as well. Furthermore, the research looks at the conceptual framework drafts to see how the conditions mentioned above are developed in related papers and shows the process of evolution of definition of the asset under the standard-setting activity of Australian Accounting Standards Board and International Accounting Standards Board and how this activity makes effect on contemporary views in regard to definition of the asset. This article also involves discovering what problems in theory of accounting and practice can arise if existing definition will not be corrected and strongly criticizes the concept of identity between asset and economic benefits which is promoted by some accounting researches in their works. The author suggests in his article that asset and economic benefits are totally different economic phenomena and provides a clear idea what conceptual economic views are taken into consideration by Australian and international experts to elaborate a precise definition of the asset. This research also examines the main characteristics of the proposed definition promoted by international accounting experts and some possible impacts of implementation of this definition on accounting practice are considered. The role of International Accounting Standards Board and its influence on Australian standard-setting bodies’ activity are also researched in the article.

scholarly journals Peranan Use-casemodeling Dalam Menilai Tingkat Efektivitas Siklus Pengeluaran (Studi Kasus CV MakmurAbadi)

2018 ◽  
Vol 10 (1) ◽  
Author(s):  
Ivan Senjaya
Keyword(s):  
Information System ◽  
Textile Industry ◽  
Accounting Information ◽  
Research Process ◽  
Use Case ◽  
Main Function ◽  
Accounting Information System ◽  
Library Research ◽  
Use Case Modeling

The change of time, technology, and competition influence indirectly to company’s environment. This makes company should to review the aspects that exist within the company, one of which is the effectiveness of the company cycle. One main function of accounting information system is processing the data into useful information for decision makers to make the cycle to be effective so that corporate goals can be achieved. Use-case modeling is one of the documentation tools in the accounting information system that can also generate information about the effectiveness of a cycle. This research used analytical descriptive method as research method with data collection techniques by interview, observation, and library research. Object of this case study of research is CV Makmur Abadi, a company in textile industry. After the research process is done, it can be concluded that the role of use-case modeling in assessing effectiveness is as a supporting role by providing guidance. Use-case can provide guidance on assessing the effectiveness of cycle especially by components in use-case such as use-case narratives and use-case dependencies diagrams. With these guidance, the process assessment of effectiveness becomes more systematic to present accurate and useful information.Keywords:Use-case Modeling, Assessment of Effectiveness Level, &Expenditure Cycle.

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