scholarly journals Introduction To Compilation Services As A Reinforcement Of Basic Accounting Concepts For Intermediate Accounting Students

2011 ◽  
Vol 5 (5) ◽  
pp. 9
Author(s):  
Evelyn A. McDowell ◽  
Wei Li ◽  
Karen McDougal
Keyword(s):  
Information Systems ◽  
Small Firms ◽  
Accounting Information ◽  
Financial Statements ◽  
Financial Accounting ◽  
Accounting Students ◽  
Academic Experience ◽  
Accounting Firms ◽  
Accounting Information Systems ◽  
Accounting Firm

According to a recent survey of accounting firms in 2008, Compilation and write-up services make up 23% of accounting firm billing for small firms with less than $1 Million in fee billings and 14% overall for all types of firms (Anonymous 2008), yet accounting students are rarely exposed to these services in their accounting academic experience. This comprehensive case gives students an opportunity to develop proficiencies in providing accounting compilation and write-up services to small business clients. Specifically, the goals of the case are to help students review the steps of the accounting cycle, understand how each of the four basic financial statements are inter-related, improve their ability to prepare financial statements and related disclosures, and enhance their spreadsheet skills. This case has been classroom tested and is appropriate for an intermediate accounting; honors introduction financial accounting course; or an accounting information systems course.

Using Cases Published in Issues in Accounting Education: Categories and Topics at a Glance

2006 ◽  
Vol 21 (4) ◽  
pp. 417-430 ◽  
Author(s):  
Marlys Gascho Lipe
Keyword(s):  
Information Systems ◽  
Service Sector ◽  
Ethical Issues ◽  
Accounting Information ◽  
Cost Accounting ◽  
Accounting Education ◽  
Financial Accounting ◽  
Accounting Information Systems ◽  
For Profit ◽  
Not For Profit

To increase accessibility, cases published in Issues in Accounting Education from its inception through November 2006 are categorized by course area. Course categories include accounting information systems, auditing, financial accounting, managerial/cost accounting, and taxation. Specific course topics addressed in each case are identified. Additional tables list cases addressing ethical issues and cases using governmental or not-for-profit entities and firms in the service sector.

Enhancing Auditors' Ability to Identify Opportunities to Commit Fraud: Instructional Resource Cases

2012 ◽  
Vol 27 (4) ◽  
pp. 1153-1169 ◽  
Author(s):  
Denise Dickins ◽  
John T. Reisch
Keyword(s):  
Information Technology ◽  
Information Systems ◽  
Case Studies ◽  
Accounting Information ◽  
General Information ◽  
Accounting Students ◽  
Team Members ◽  
Accounting Information Systems ◽  
Instructional Resource ◽  
Audit Team

ABSTRACT Research suggests that audit team members, especially staff, may lack the necessary training to be able to identify fraud risks and to develop appropriate responses to identified fraud risks (e.g., Pearson and Singleton 2008; Knapp and Knapp 2001; Braun 2000; Zimbelman 1997). This lack of training may be particularly acute with respect to the perpetration of fraud in automated environments (Filipek 2007). The case studies are designed to improve undergraduate auditing, accounting information systems, and forensic accounting students' abilities to recognize and respond to indicators of fraud and general information technology (IT) control weaknesses.

scholarly journals The Effect of Good Corporate Governance and Accounting Information Systems on the Quality of Financial Statements

2021 ◽  
Vol 5 (1) ◽  
pp. 168-174
Author(s):  
Zahra Harlianti Sujana
Keyword(s):  
Corporate Governance ◽  
Information Systems ◽  
Linear Regression Analysis ◽  
Accounting Information ◽  
Sampling Technique ◽  
Financial Statements ◽  
Financial Reports ◽  
Accounting Information Systems ◽  
Good Corporate Governance

This study aims to determine how the influence of good corporate governance and accounting information systems on the quality of financial reports at PT Pos Indonesia (Persero) Bandung City. The factors tested in this study are good corporate governance and accounting information systems as independent variables. Meanwhile, the quality of financial reports is the dependent variable. The research method used in this research is the verification method. The population in this study were employees of the finance department at PT.Pos Indonesia (Persero) Bandung. The sampling technique used in this study is a non-probability sampling technique with a saturated sampling method, so that the sample in this study was 34 employees. The analytical method used in this study is multiple linear regression analysis using the Statistical Package for Social Sciences (SPSS) Ver.23.00. The results of research partially and simultaneously show that good corporate governance and accounting information systems affect the quality of financial reports at PT Pos Indonesia (Persero) Bandung City. In addition, the magnitude of the influence of good corporate governance and accounting information systems in contributing to the influence of the quality of financial reports is 55.3%. Keywords: Good Corporate Governance, Accounting Information Systems, and Quality of Financial Statements.

scholarly journals The Influence of Financial Accounting and Reporting on the Management of a Business Organization and A Case Study

2021 ◽  
Vol 7 (9) ◽  
pp. 136
Author(s):  
Laman Guliyeva
Keyword(s):  
Information System ◽  
Corporate Governance ◽  
Information Systems ◽  
Accounting Information ◽  
Financial Accounting ◽  
Accounting Information System ◽  
Accounting Information Systems ◽  
Business Information Systems ◽  
International Financial Crises

<p>The international financial crises experienced in recent years have led to the loss of confidence in capital markets. The understanding of organizational management has been developed to enable businesses to become reliable and robust institutions and to regain lost market confidence. Businesses need well-organized and well-functioning information systems to create reliable and robust structures. The most important of the business information systems is the accounting information system (MBS). The accounting information system plays an important role in the development of corporate governance understanding and taking the necessary measures in this direction and also in the presentation of the results of the application to the relevant persons.</p><p>As a result of the research, it has been determined that there is a significant positive relationship between corporate governance understanding and accounting information systems. In this context, attention should be paid to the accounting information system to successfully implement corporate governance understanding in enterprises and to offer solutions to problems. Because the accounting information system and corporate governance understanding create mutual power for effective management.</p>

scholarly journals ANALISIS FAKTOR-FAKTOR YANG MEMPENGARUHI KUALITAS LAPORAN KEUANGAN DAERAH

2019 ◽  
Vol 7 (3) ◽  
pp. 17-34
Author(s):  
Gusrya Indah Sari ◽  
Fadli Fadli
Keyword(s):  
Good Governance ◽  
Accounting Information ◽  
Accounting Standards ◽  
Financial Statements ◽  
Financial Accounting ◽  
Accounting Information Systems ◽  
Government Accounting ◽  
Regional Work ◽  
Positive Effect

Respondents in this study are The Chief of Regional Work Unit, Chief of Financial Officer and Financial Officer of Regional Work Unit Bengkulu Province. The analysis method used SmartPLS 1.0 M3 program. The results showed that the implementation of good governance did not affect the quality of financial statement, the implementation of Government Accounting Standards has a positive effect on the quality of financial statements, and utilization of financial accounting information systems has a positive effect on the quality of financial statement.Keywords: Quality of Financial Statements, Good Governance, Government Accounting Standards, Regional Financial Accounting Information Systems

scholarly journals Recruiting MIS Minors: The Impact Of In-Depth Database Exposure In The Accounting Information Systems Course

2011 ◽  
Vol 15 (3) ◽  
pp. 119
Author(s):  
Duanning Zhou ◽  
Arsen Djatej ◽  
Yining Chen ◽  
David Senteney
Keyword(s):  
Information Systems ◽  
Positive Impact ◽  
Management Information Systems ◽  
Accounting Information ◽  
Accounting Students ◽  
Management Information ◽  
Accounting Information Systems ◽  
Accounting Faculty ◽  
Knowledge Content ◽  
The Impact

This study empirically examines the possible relationships between the accounting majors in-depth exposure of database knowledge and their willingness to expand their knowledge beyond the required Accounting Information Systems (AIS) course by taking additional classes leading to a Management Information Systems (MIS) minor. Our empirical results suggest that in-depth database exposure in AIS classes has a positive impact on accounting students interest in pursuing an MIS minor. The findings of this study encourage the collaboration between MIS and accounting faculty in developing AIS courses to include in-depth database knowledge content. Such collaboration can benefit both accounting and MIS programs.

scholarly journals Making Databases Relevant in the Accounting Information Systems Course: Exercises for the Classroom

10.28945/2702 ◽  
2003 ◽  
Author(s):  
Janette Moody
Keyword(s):  
Information Systems ◽  
Data Structures ◽  
Current Knowledge ◽  
Accounting Information ◽  
Problem Based Learning ◽  
Early Learning ◽  
Accounting Students ◽  
Accounting Information Systems ◽  
Pedagogical Strategy ◽  
Current State

The pivotal role played by computers in acquiring, storing, and processing financial information requires that accountants, and therefore accounting students, have a thorough understanding of the underlying principles of data composition and data structures. In addition, in order to facilitate the deep learning that will sustain these students past the point-and-click mechanics of the software dujour, it is important that a pedagogical strategy such as problem-based learning be used in the classroom, especially during the early learning phases of database courses. This presentation will provide some specific examples of classroom exercises designed to incorporate the student’s current knowledge of everyday business situations with higher order concepts of data models and their impact on managerial information. The presentation will first discuss the current state of Accounting Information Systems curricular, the concepts of problem-based learning, and examples of classroom exercises to teach database concepts to accounting students.

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