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.

PENGARUH SISTEM INFORMASI AKUNTANSI DAN TEKNOLOGI INFORMASI TERHADAP KINERJA PELAYANAN DI SEKTOR PUBLIK

2011 ◽  
Author(s):  
Hari Wahyudi
Keyword(s):  
Information Systems ◽  
Public Sector ◽  
Service Sector ◽  
Accounting Information ◽  
Service Performance ◽  
Test Reliability ◽  
Test Results ◽  
Performance Information ◽  
Accounting Information Systems ◽  
The Public

This study aimed to investigate the influence of accounting information systems and technology to service performance information on the public sector. Samples in this study were RS. M. Djamil in Padang, PLN, PDAM in Padang and taken at random (purposive sampling). Of the 122 questionnaires had been distributed only 85 questionnaires could be processed. Test Equipment used to test the validity of this study is the test, Test Reliability, Test for multicollinearity, coefficient Determination Test, and the t test, results of this study are: (a) The first hypothesis tests can be concluded that the accounting information systems has significant influence on performance in service sector public. (2) Information technology does not significantly influence the performance of services in the public sector.

scholarly journals The Effectiveness of the Quality of Performance Using the Cost Accounting Information System in the Control of Quality Costs Study in the General Company for Electrical Industries

2019 ◽  
Vol 27 (2) ◽  
pp. 115-132
Author(s):  
Hanan Abdullah Hassan Al-Amar ◽  
Qasim Ali Omran Al-Bayati ◽  
Huda Jabbar Kadhum Al-Haiyali
Keyword(s):  
Information Systems ◽  
Raw Materials ◽  
Accounting Information ◽  
Cost Accounting ◽  
Technical Standards ◽  
Accounting Systems ◽  
Accounting Information Systems ◽  
Quality Costs ◽  
The Cost

The financial operations which carried out by economic unity are proven treatment and documenting and continuous down to makers decision by relevance objective and time and then to reflect on the decision maker in any center of responsibility. That ’s provided by the system accounting information where the source is the basis for producing important accounting information, And the cost accounting information systems of the most important information systems that deal with data processing and conversion to information of relative importance to the beneficiaries. Which is consist with The objective of the research that emphasize the importance of accounting systems in general and systems cost in particular to achieve the highest c The research has led to a number of results, the most important of which is the difficulty in controlling quality costs as well as the waste of economic resources in the company. The researchers recommended adherence to the technical standards to achieve the quality of performance as well as conducting a thorough examination of samples and focusing on the quality of raw materials and testing before use to reduce the proportion Damage.

The Impact of Financial Information and Voluntary Disclosures on Contributions to Not-For-Profit Organizations

2007 ◽  
Vol 19 (1) ◽  
pp. 179-196 ◽  
Author(s):  
Linda M. Parsons
Keyword(s):  
Accounting Information ◽  
Direct Mail ◽  
Financial Accounting ◽  
Voluntary Disclosures ◽  
Lab Experiment ◽  
Nonfinancial Information ◽  
For Profit ◽  
Not For Profit ◽  
The Impact

This study uses a field-based experiment combined with a follow-up laboratory experiment to investigate whether accounting information reduces perceived uncertainty about nonprofit operations. Potential donors were sent, via a direct mail campaign, fundraising appeals containing varying amounts of financial and nonfinancial information in order to determine whether individual donors are more likely to contribute when accounting information or voluntary disclosures are provided. Participants in a lab experiment were asked to assess the usefulness of the different versions of the fundraising appeals. A logistic regression provides evidence that some donors who have previously donated use financial accounting information when making a donation decision. The results are inconclusive regarding whether donors use nonfinancial service efforts and accomplishments disclosures to determine whether and how much to give, but participants in the lab experiment judged the nonfinancial disclosures to be useful for making a giving decision.

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.

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>

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.

System Diagramming Techniques: An Analysis of Methods Used in Accounting Education and Practice

2007 ◽  
Vol 21 (1) ◽  
pp. 173-212 ◽  
Author(s):  
Marianne Bradford ◽  
Sandra B. Richtermeyer ◽  
Douglas F. Roberts
Keyword(s):  
Information Systems ◽  
Descriptive Analysis ◽  
Unified Modeling Language ◽  
Accounting Information ◽  
Accounting Education ◽  
Accounting Information Systems ◽  
Process Maps ◽  
Job Functions ◽  
Sarbanes Oxley ◽  
Accounting Practitioners

System diagrams (SD) are an integral component of system documentation and have become increasingly important in response to heightened awareness surrounding process improvement and documentation as well as compliance concerns with legislation such as the Sarbanes-Oxley Act. SD is also an important concept in accounting information systems and auditing education. This study examines SD commonly included in accounting curricula and compares the methods with those used by accounting practitioners. The SDs included in the study are system flowcharts, entityrelationship diagrams, data flow diagrams, resource-event agent models, process maps, and Unified Modeling Language. The results include analyses of frequency of use, purpose of use, and strengths and weaknesses based on several dimensions. Using a survey of accounting practitioners, we find that SD use in practice is not entirely consistent with what is included in accounting curricula. This study can be useful to accounting educators by providing insight into SD use in practice and comparing that to methods emphasized in accounting education. Educators can use the results to plan and modify their curricula, particularly in accounting information systems and auditing courses. Additionally, the practice community may find the results useful as they suggest differences in how, when, and why an SD method may be useful. Practitioners can also benefit from the descriptive analysis of current techniques employed across industries and accounting job functions.

scholarly journals Pengaruh Penerapan Sistem Informasi Akuntansi, Standar Akuntansi Keuangan Dan Pemanfaatan Teknologi Informasi Terhadap Kualitas Laporan Keuangan Wajib Pajak Badan

2020 ◽  
Vol 17 (2) ◽  
Author(s):  
Hari Purnama
Keyword(s):  
Information Technology ◽  
Information Systems ◽  
Accounting Information ◽  
Accounting Standards ◽  
Sampling Technique ◽  
Financial Accounting ◽  
Financial Reports ◽  
Significance Level ◽  
Accounting Information Systems

This study aims to examine and analyze the effect of the application of accounting information systems, financial accounting standards and partial use of information technology on the quality of financial reports and to test and analyze the application of accounting information systems, financial accounting standards and the simultaneous use of information technology on the quality of financial reports.The variables of this study consist of independent and dependent variables. The independent variable of this research is the application of accounting information systems, financial accounting standards and the use of information technology, the dependent variable is the quality of financial statements. The population in this study is the corporate taxpayers in the city of Yogyakarta with a sample size of 100 respondents. The sampling technique was purposive sampling. The data collection method used a questionnaire. The analysis technique used is multiple linear regression with a significance level of 5%.The results showed that the application of accounting information systems, financial accounting standards and the use of information technology partially had a significant effect on the quality of financial reports. Simultaneously the application of accounting information systems, financial accounting standards and the use of information technology have a significant effect on the quality of financial reports. The effect of understanding the application of accounting information systems, financial accounting standards and the use of information technology on the quality of financial reports is 23.8%. The rest is influenced by other factors, namely 76.2%, which were not included in this study.

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