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.

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.

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.

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

scholarly journals PENERAPAN SISTEM INFORMASI AKUNTANSI DAN PENGENDALIAN INTERNAL TERHADAP KECURANGAN AKUNTANSI PADA BANK PERKREDITAN RAKYAT KOTA BATAM

2020 ◽  
Vol 4 (2) ◽  
pp. 7
Author(s):  
Dian Efriyenty
Keyword(s):  
Information Systems ◽  
Internal Control ◽  
Accounting Information ◽  
Internal Controls ◽  
Accounting Fraud ◽  
Accounting Information Systems

The phenomenon associated with the occurrence of fraud in BPR is that it is closely related to the role of BPR internal control, which does not systematically oversee leadership in monitoring, evaluating and reporting all processes and stages of activities. As in the case of an error at BPR Nusamba, one of the employees who collects savings and credit installments, must be deposited with client money but extortion occurs on BPR Nusamba cash, with the amount of money reaching Rp 115,429,909. The sample of this study was respondents who received authority in the use of funds in 27 BPR Batam City units. The results of the study stated that partially and simultaneously the application of accounting information systems and internal controls significantly influence accounting fraud.

scholarly journals Topics for the Accounting Information Systems Course: A Dual Perspective Approach from Educators and Employers

2019 ◽  
Vol 14 (1) ◽  
pp. 36-55 ◽  
Author(s):  
Margaret Garnsey ◽  
Necip Doganaksoy ◽  
Elaine Phelan
Keyword(s):  
Information Systems ◽  
Communication Systems ◽  
Accounting Information ◽  
Past Research ◽  
Internal Controls ◽  
Internet Communication ◽  
Accounting Information Systems ◽  
Sarbanes Oxley ◽  
Dual Perspective ◽  
Rapid Pace

ABSTRACT Researchers have studied which topics to address in the Accounting Information Systems (AIS) curriculum since the 1980s. Although previous studies have identified several core topics, they have noted that the rapid pace of technology calls for continued research. This study extends prior research by surveying and comparing the views of employers and AIS educators. Even though educators consistently rated the AIS topics higher in our survey than employers did, we find a general agreement between the two groups as to the relative importance of the topics. Educators and employers concur on core AIS topics, including spreadsheet skills, internal controls, and transaction processing/cycles and general ledger reporting. This is consistent with past research. On the other hand, the following areas have gained prominence among educators and employers: Sarbanes Oxley, encryption, SQL, ERP systems, Internet communication systems, and e-commerce. The findings of this study will assist AIS faculty in determining which content will be the most relevant to accounting majors.

Internal Control, Manager’s Competency, Management Accounting Information Systems and Good Corporate Governance: Evidence from Rural Banks in Indonesia

2020 ◽  
pp. 097215092091984 ◽  
Author(s):  
Ilham Hidayah Napitupulu
Keyword(s):  
Corporate Governance ◽  
Information Systems ◽  
Internal Control ◽  
Management Accounting ◽  
Accounting Information ◽  
Internal Controls ◽  
Survey Method ◽  
Accounting Information Systems ◽  
Good Corporate Governance

This research was inspired by the rules of the Financial Services Authority (FSA) in Indonesia regarding the necessity for good corporate governance for rural banks (RB). So far, good corporate governance regulations have only been binding on commercial banks, but with the development and expansion of services and increased business volume of rural banks, the risk of rural banks has also increased, so this has encouraged the need for good corporate governance in rural banks. To achieve the application of good corporate governance, the quality of a management accounting information system (MAIS) is needed which is supported by the effectiveness of internal controls and manager’s competency. The method used is the explanatory survey method. The sample technique uses random sampling from the target population of the study—as many as 54 rural banks in the North Sumatra Province of Indonesia with a total sample of 45 rural banks. Respondents who are targeted are parties related to management accounting information systems, namely the board of directors or operational managers. Data obtained directly through research questionnaires were processed using Statistical Product and Service Solutions (SPSS) applications. This study found that the competencies of managers affect the quality of MAIS in rural banks, while the effectiveness of internal controls has no effect. This study also found that manager’s competency and the effectiveness of internal controls had an effect on the application of the principles of good corporate governance in rural banks if mediated by the quality of MAIS.

IMPACT OF AIS AND STRESSED OUT AN EMPLOYEES TO THEIR PERFORMANCE AT PT EFRATA RETAILINDO

2019 ◽  
Vol 5 (1) ◽  
pp. 22-30
Author(s):  
Wiwit Ayu Retno Sari ◽  
Suhendro Suhendro ◽  
R. Riana Dewi
Keyword(s):  
Information Systems ◽  
Work Stress ◽  
Quantitative Research ◽  
Linear Regression Analysis ◽  
Accounting Information ◽  
Multiple Linear Regression Analysis ◽  
Primary Data ◽  
Coefficient Of Determination ◽  
Accounting Information System ◽  
Accounting Information Systems

This research aims to test the influence of accounting information system and work stress on performance of employees of PT Efrata Retailindo. The type of research used in this research is quantitative research. The source of the data in the research is primary data. The population in this study are all employees of PT Efrata Retailindo totalling 47 people. Sampling techniques in the study using a purposive sample. While the data collection method used is to use the questionnaire to all employees of PT Efrata Retailindo. Data analysis techniques using multiple linear regression analysis. Based on the results of the study it can be concluded that work stress had no effect on performance of employees of PT Efrata Retailindo, while information systems accounting effect on the performance of the employees of PT Efrata Retailindo. The value of the coefficient of determination (R2) amounting to 0.106. This indicates that variansi on a variable performance practice undertaken by the company PT Efrata Retailindo of 10.6% can be explained by work stress variables and accounting information systems, while the remaining 89.4% explained by other factors outside the researched.

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