scholarly journals ALN For AIS: A Case Study of The Application of an Asynchronous Learning Networks Approach to an Accounting Information Systems Course

1999 ◽  
Vol 3 (4) ◽  
pp. 11-18
Author(s):  
Curt Westbrook
Keyword(s):  
Information Systems ◽  
Accounting Information ◽  
Asynchronous Learning ◽  
Learning Networks ◽  
Asynchronous Learning Networks ◽  
Accounting Information Systems

scholarly journals Blockchain, Enterprise Resource Planning (ERP) and Accounting Information Systems (AIS): Research on e-Procurement and System Integration

2021 ◽  
Vol 11 (15) ◽  
pp. 6792
Author(s):  
Alessio Faccia ◽  
Pythagoras Petratos
Keyword(s):  
Information Systems ◽  
Enterprise Resource Planning ◽  
System Integration ◽  
Case Study Research ◽  
Accounting Information ◽  
Resource Planning ◽  
Security And Privacy ◽  
Accounting Information Systems ◽  
Erp System

Accounting information systems (AISs), the core module of any enterprise resource planning (ERP) system, are usually designed as centralised systems. Nowadays, the continuous development and applications of blockchain, or more broadly—distributed ledger technology (DLT), can change the architecture, overcome and improve some limitations of centralised systems, most notably security and privacy. An increasing number of authors are suggesting the application of blockchain technologies in management, accounting and ERPs. This paper aims to examine the emerging literature on this field, and an immediate result is that blockchain applications can have significant benefits. The paper’s innovative contribution and considerable objective are to examine if blockchain can be successfully integrated with AIS and ERPs. We find that blockchain can facilitate integration at multiple levels and better serve various purposes as auditing compliance. To demonstrate that, we analyse e-procurement systems and operations using case study research methodology. The findings suggest that DLT, decentralised finance (DeFI), and financial technology (FinTech) applications can facilitate integrating AISs and ERP systems and yield significant benefits for efficiency, productivity and security.

scholarly journals PARTICIPATORY EXAMINATIONS IN ASYNCHRONOUS LEARNING NETWORKS: LONGITUDINAL EVALUATION RESULTS

2019 ◽  
Vol 9 (3) ◽  
Author(s):  
Jia Shen ◽  
Michael Bieber
Keyword(s):  
Information Systems ◽  
Asynchronous Learning ◽  
Future Research ◽  
Learning Networks ◽  
Perceived Fairness ◽  
Asynchronous Learning Networks ◽  
Longitudinal Evaluation ◽  
The Third ◽  
Survey Results ◽  
Examination Process

This paper presents longitudinal evaluation results for an online participatory examination process in an information systems course over three semesters. The exam process includes students making up questions, answering other students’ questions, grading answers to questions they author, and appealing the grades. The surveys following each exam elicited students’ feedback, and an experiment compared the participatory exam with the traditional exam in the third semester. Survey results reveal that the majority of students have favorable attitudes towards the participatory exam, and would recommend the participatory examination for future courses. Students in the participatory exam enjoyed the process significantly more than students in the traditional exam, and have higher overall preference for the exam mode, although their perceived learning and perceived fairness in grading are lower than with thetraditional exam. Discussion and future research on this topic are also presented.

scholarly journals A Case Study For Accounting Information Systems A Business Continuity Plan For Protecting Critical Financial Information In The NYC Financial Services Industry

2014 ◽  
Vol 18 (1) ◽  
pp. 15-22
Author(s):  
Mark D. Law ◽  
Gary Robson
Keyword(s):  
New York ◽  
Information Systems ◽  
Financial Services ◽  
Accounting Information ◽  
Securities And Exchange Commission ◽  
Business Continuity ◽  
Wall Street ◽  
Accounting Information Systems ◽  
Northeastern Pennsylvania

This case study outlines a project launched by the Wall Street West organization, a data redundancy system in Northeastern Pennsylvania which provides backdrop for financial institutions located in New York City. The purpose of this study is threefold. First, the history on the importance of business continuity plans in a post 9/11 world is explored. Second, the Federal Reserve Board, the Office of the Comptroller of the Currency, and the Securities and Exchange Commission recommendations regarding Disaster Recover, in addition to the requirements of The Sarbanes-Oxley Act, are reviewed. Lastly, an overview of Wall Street Wests effort is provided, looking at some of the strategic advantages to locate in Northeastern Pennsylvania and demonstrating the important resources provided by Wall Street West to protect the nations national security. Conclusions and case use recommendations are presented as this case is ideally suited for use in an Accounting Information Systems course at either the undergraduate or graduate level creating an awareness of the importance of business continuity planning.

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 Paradigms for On-Line Learning: A Case Study in the Design and Implementation of an Asynchronous Learning Networks (ALN) Course

2019 ◽  
Vol 1 (2) ◽  
Author(s):  
John R. Bourne ◽  
Eric McMaster ◽  
Jennifer Rieger ◽  
Olin Campbell
Keyword(s):  
Teaching And Learning ◽  
Recent Progress ◽  
Asynchronous Learning ◽  
Traditional Teaching ◽  
Learning Networks ◽  
Asynchronous Learning Networks ◽  
Design And Implementation ◽  
On Line ◽  
On Line Learning

This paper examines paradigms used in on-line learning, with a specific emphasis on how to effectively employ asynchronous learning networks for delivery of on-line courses. Recent progress in ALNs is presented, methodologies for getting started in creating an ALN course given, and relationships between traditional teaching and learning methods and ALN-based coursesdiscussed. To illustrate a specific ALN model, the paper presents a case study about the creation of an on-line course. The prospects for on-line education and the challenges that face the ALN field are considered.

A Case Study of Fraud Concerns at a Homeowners' Association

2015 ◽  
Vol 32 (1) ◽  
pp. 67-77 ◽  
Author(s):  
Constance M. Lehmann ◽  
Cynthia D. Heagy
Keyword(s):  
Information Systems ◽  
Accounting Information ◽  
Data Availability ◽  
Financial Accounting ◽  
Red Flags ◽  
Accounting Information Systems ◽  
Homeowners Association ◽  
Risk Areas ◽  
Fraudulent Activity

ABSTRACT This case is based on a series of actual events in a local homeowners' association (HOA). Instructors teaching fraud detection in their courses often use historical cases in which the “answer” to whether fraud has been committed is known. This case is unique because it is based on real incidents that occurred in an HOA. The case starts with the inception of the HOA up to the present, at which time the situation is still evolving. Students are required to recognize the conditions that increase the potential for fraudulent activity in an organization. Then they must analyze the activities in this particular association to identify the “red flags” that indicate that fraudulent activity could occur. Finally, students must develop recommendations to mitigate the identified risk areas. After completing this case, students will be more aware of potential and actual incidents of fraudulent activity and be able to address how these incidents can be prevented. This knowledge will benefit them in any area of accounting they choose to pursue. This case can be used in fraud examination, auditing, accounting information systems, and financial accounting classes. Data Availability: Data available from first author.

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