Infer, Predict, and Assure: Accounting Opportunities in Data Analytics

2015 ◽  
Vol 29 (3) ◽  
pp. 719-742 ◽  
Author(s):  
Gary P. Schneider ◽  
Jun Dai ◽  
Diane J. Janvrin ◽  
Kemi Ajayi ◽  
Robyn L. Raschke
Keyword(s):  
Information Systems ◽  
Data Analytics ◽  
Accounting Information ◽  
Current Data ◽  
Decision Makers ◽  
Accounting Information Systems ◽  
Accounting Practice ◽  
Use Of Data ◽  
Accounting Environment ◽  
Organizing Principles

SYNOPSIS The business use of data analytics is growing rapidly in the accounting environment. Similar to many new systems that involve accounting information, data analytics has fundamentally changed task processes, particularly those tasks that provide inference, prediction, and assurance to decision-makers. Thus, accounting researchers and practitioners must consider data analytics and its impact on accounting practice in their work. This paper uses the organizing principles from Mauldin and Ruchala's (1999) meta-theory of accounting information systems (AIS) to identify current data analytics use, examine how data analytics impacts the accounting environment, and discuss challenges and research opportunities.

An Accounting Information Systems Perspective on Data Analytics and Big Data

2017 ◽  
Vol 31 (3) ◽  
pp. 101-114 ◽  
Author(s):  
Esperanza Huerta ◽  
Scott Jensen
Keyword(s):  
Big Data ◽  
Information Systems ◽  
Data Analytics ◽  
Accounting Information ◽  
Security Requirements ◽  
Future Research ◽  
Accounting Information Systems ◽  
Systems Perspective ◽  
Analytic Skills

ABSTRACT Forty-six academics and practitioners participated in the second Journal of Information Systems Conference to discuss data analytics and Big Data from an accounting information systems perspective. The panels discussed the evolving role of technology in accounting, privacy within the domain of Big Data, and people and Big Data. Throughout all three panels, several topics emerged that impact all areas of accounting—developing enhanced analytical and data handling skills; evaluating privacy, security requirements, and risks; thinking creatively; and assessing the threat of automation to the accounting profession. Other topics were specific to a segment of the profession, such as the growing demand for privacy compliance audits and the curriculum adjustments necessary to develop data analytic skills. This commentary synthesizes and expands the discussions of the conference panels and suggests potential areas for future research.

Bringing Scholarly Data Analytics Knowledge Using Emerging Technology Tools in Accounting into Classrooms: A Bibliometric Approach

2020 ◽  
Author(s):  
Qi Liu ◽  
Victoria Chiu ◽  
Brigitte W Muehlmann ◽  
Amelia Baldwin
Keyword(s):  
Information Systems ◽  
Intelligent Systems ◽  
Data Analytics ◽  
Accounting Information ◽  
Emerging Technology ◽  
Managerial Accounting ◽  
Accounting Information Systems ◽  
Accounting Research ◽  
Technology Tools ◽  
Scholarly Data

This study aims to help educators advance the integration of scholarly data analytics knowledge using emerging technology tools in accounting throughout the curriculum, thereby contributing to teaching for future-oriented practice. It provides an analysis of 215 peer-reviewed data analytics contributions including 16 classroom applications published from 2004 to 2018 in the six journals that have largely served as destinations of technology-related accounting research of all kinds and are commonly referred to as AIS journals, which are the Journal of Information Systems, International Journal of Accounting Information Systems, Journal of Emerging Technologies in Accounting, International Journal of Digital Accounting Research, AIS Educator Journal and Intelligent Systems in Accounting, Finance and Management. Accounting educators find detailed guidance on which peer-reviewed data analytics research contributions and tools are available to be integrated into financial and managerial accounting, auditing, accounting information systems, and tax courses.

scholarly journals An Accounting Information Systems Perspective On Data Analytics And Big Data During 2015-2020

2021 ◽  
Vol 12 (5) ◽  
pp. 509-514
Author(s):  
Jesús Vargas Villa, Mohammad Haroun Sharairi, Alberto Clavería Navarrete, Gerber F. Incacari Sancho
Keyword(s):  
Decision Making ◽  
Big Data ◽  
Information Systems ◽  
Data Analytics ◽  
Accounting Information ◽  
Raw Material ◽  
Accounting Information Systems ◽  
Systems Perspective ◽  
Productivity And Competitiveness

Accounting information systems are responsible for providing information that constitutes raw material for decision making in terms of investment, payments to suppliers, payroll, income, among others. The analysis of such information becomes a cornerstone in the positioning strategies through productivity and competitiveness of any organization. When this analysis is applied to large volumes of information, there are Big Data tools that facilitate the grouping of data according to its source or nature. This paper will describe the most influential accounting information systems in the analysis of large volumes of data that affect the decision making of companies in different sectors of the economy during the period between 2015 and 2020.

Put Your Best Text Forward: Introducing Textual Analysis into the Accounting Classroom

2021 ◽  
Author(s):  
Ingrid Fisher ◽  
Mark Hughes ◽  
Diane J. Janvrin
Keyword(s):  
Information Systems ◽  
Data Analytics ◽  
Textual Analysis ◽  
Accounting Information ◽  
Digital Data ◽  
Financial Statement ◽  
Accounting Students ◽  
Accounting Profession ◽  
Financial Statement Analysis ◽  
Accounting Information Systems

The use of textual analysis methods in the accounting profession has grown markedly in recent years. Accounting professionals as well as business and accounting accreditors have called for accounting students to acquire an increased depth and breadth of knowledge of digital data analytics. This case enables accounting instructors, with no previous background or experience in textual analysis, to introduce students to the use of textual analysis in accounting and allows students to conduct simple analyses using freely available software and documents retrieved from publicly available SEC filings. This case is designed for auditing, accounting information systems, fraud examination, and financial statement analysis courses, but it can be used in any accounting course where the content of relevant documents is subject to examination.

GADGET: AN ACCOUNTING DATA GENERATOR

2020 ◽  
Author(s):  
Matthew Holt ◽  
Bradley Lang
Keyword(s):  
Information Systems ◽  
Data Analytics ◽  
Accounting Information ◽  
Accounting Data ◽  
Accounting Information Systems ◽  
Transaction Data ◽  
Data Generator ◽  
Revenue Cycle ◽  
Data Analytic

With the proliferation of data analytics in the field of accounting, educators are in need of resources to enhance their curricula with analytics projects. This paper provides educators with a robust tool that generates large, unique revenue-cycle transaction data with certain realistic properties. The datasets can be used by educators to teach accounting-based data analytic procedures in accounting information systems, auditing, fraud, and data analytics classes. Additionally, multiple potential implementation opportunities for the datasets are proposed and a comprehensive example case is provided.

Accounting Program Research Rankings by Topical Area and Methodology

2010 ◽  
Vol 25 (4) ◽  
pp. 631-654 ◽  
Author(s):  
Joshua G. Coyne ◽  
Scott L. Summers ◽  
Brady Williams ◽  
David A. Wood
Keyword(s):  
Human Capital ◽  
Information Systems ◽  
Accounting Information ◽  
Information Resource ◽  
Decision Makers ◽  
Managerial Accounting ◽  
Accounting Information Systems ◽  
Intellectual Assets ◽  
Topical Area ◽  
Program Research

ABSTRACT: This paper makes two novel contributions to ranking accounting research programs constructed from publication counts in top journals (AOS, Auditing, BRIA, CAR, JAE, JAR, JATA, JIS, JMAR, RAST, and TAR). In contrast to previous studies, we recognize the mobility of intellectual assets tied to the human capital of accounting researchers, and therefore base our rankings on the researchers’ current affiliations rather than their affiliations at the time of publication. Also, we categorize each article written by topical area (auditing, financial, managerial, accounting information systems, tax, and other) and by methodology (analytical, archival, experimental, and other) and provide separate accounting program rankings by topical area and by methodology. These two innovations provide a rich, centralized information resource for decision-makers—both institutional and individual—in choosing how to allocate time, resources, and expertise.

Information Load and Consistency of Decisions

1996 ◽  
Vol 79 (1) ◽  
pp. 279-288 ◽  
Author(s):  
Charles E. Davis ◽  
Elizabeth B. Davis
Keyword(s):  
Decision Making ◽  
Information Systems ◽  
Accounting Information ◽  
Decision Makers ◽  
Information Load ◽  
Efficient Manner ◽  
Accounting Information Systems ◽  
The Relationship ◽  
Support Decision Making ◽  
Consistent Application

Rapid growth of automated accounting information systems has resulted in the availability of more accounting information on a more timely basis to support decision-making activities. To best support the needs of decision-makers designers of accounting information systems must present the information in such a way that decision-makers can make effective decisions in an efficient manner. Research has shown that decision-makers' strategies, and thus outcomes, are influenced by the amount of information available for making the decision. Existing studies of the effects of information load on decision-making employ at least two definitions of information load and often examine only accuracy of decisions. This study used signal detection theory to examine the effect of both definitions of information load on decision-makers' consistent application of a decision rule. The study shows that consistency of decisions is a function of the time allowed per cue, not the number of cues available. However, the relationship is not an increasing one, but instead is U-shaped.

scholarly journals Accounting Information Systems Implementation and Management Accounting Change

2014 ◽  
Vol 5 (2) ◽  
pp. 125-138
Author(s):  
Krister Bredmar ◽  
Urban Ask ◽  
Elisabeth Frisk ◽  
Johan Magnusson
Keyword(s):  
Information Systems ◽  
Performance Measurement ◽  
Management Accounting ◽  
Accounting Information ◽  
Research Approach ◽  
Accounting Information Systems ◽  
Accounting Practice ◽  
Action Research Approach ◽  
Information Systems Implementation ◽  
Business Metrics

AbstractBackground: There is an on-going discussion within management accounting research regarding how to work with performance measures. In the process of developing new forms of performance measurement the task of choosing business metrics is central. This process is closely connected to the implementation of IT solutions. Objectives: In order to understand how new performance measurement solutions are implemented and used, it becomes crucial to understand how measures are selected and how new accounting information systems (AIS) are developed and implemented. Methods/approach: The paper builds on the case of an on-going AIS project at a large, public university in Sweden. The empirical material was collected using a semi-action research approach over a two-year period. The majority of the material comes from written documentation and minutes. Results: Even though the implementation of a new AIS triggers a change in the management accounting practice, this study shows that this is done in more than one perspective. Conclusions: As the project develops, new priorities and objectives evolve, which in the end shape what management accounting change becomes.

scholarly journals Using Deming's Cycle for Improvement in a Course

2020 ◽  
Vol 15 (3) ◽  
pp. 31-45
Author(s):  
Anil K. Aggarwal
Keyword(s):  
Big Data ◽  
Information Systems ◽  
Data Analytics ◽  
Business Models ◽  
Accounting Information ◽  
Professional Organizations ◽  
Longitudinal Assessment ◽  
Accounting Information Systems ◽  
Pdca Cycle ◽  
Future Challenges

The boundaries between accounting and technology is becoming fuzzier as accounting companies are becoming consulting companies. Digital economies are changing business models and companies that do not adept can become obsolete very fast. Even professional organizations are recommending using technology to modernize, automate and expedite accounting discipline. Therefore, it is necessary to train personnel to become competent in both technology and accounting. Universities are fulfilling this requirement by offering courses such as Accounting Information Systems, data analytics, big data, etc. This article uses Deming's PlanDoCheckAct (PDCA) cycle for longitudinal assessment and improvement of the AIS course. Instead of re-inventing the wheel, instructors can learn from our experience. This article would be useful for instructors trying different and emerging approaches. In addition, this article would be useful for instructors trying to engage students and to train them for future challenges.

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