The Perceived Impact of Journal of Information Systems on Promotion and Tenure

2014 ◽  
Vol 29 (1) ◽  
pp. 73-93 ◽  
Author(s):  
Diane J. Janvrin ◽  
Jee-Hae Lim ◽  
Gary F. Peters
Keyword(s):  
Information Systems ◽  
Doctoral Program ◽  
Data Availability ◽  
Private Institution ◽  
High Quality Research ◽  
Accounting Information Systems ◽  
Promotion And Tenure ◽  
Supportive Role ◽  
Perceived Impact ◽  
Tenure Process

ABSTRACT During the promotion and tenure process, most institutions evaluate whether the candidate has published in high-quality research journals. This study examines the perceived impact of the Journal of Information Systems (JIS) on the promotion and tenure process. The research surveys 149 accounting information systems professors and 36 accounting department leaders. Results suggest that 62 percent of respondents indicated the JIS was very impactful on the promotion and tenure process, while 34 percent perceived the journal to play only a supportive role to higher-ranked journals. Further, senior scholars hold a higher perception of JIS's impact, while those who have served as external reviewers for promotion and tenure committees hold lower perceptions. Finally, results indicate a negative association between perceived promotion and tenure impact and whether the respondent is from a private institution, a larger-sized institution, and if the institution offers a doctoral program. Data Availability: All data used in this study are available upon request. The survey may be found in the online resources.

Active Learning, Cooperative Active Learning, and Passive Learning Methods in an Accounting Information Systems Course

2015 ◽  
Vol 32 (2) ◽  
pp. 1-16 ◽  
Author(s):  
Jennifer Riley ◽  
Kerry Ward
Keyword(s):  
Information Systems ◽  
Active Learning ◽  
Student Performance ◽  
Accounting Information ◽  
Data Availability ◽  
Exam Performance ◽  
Learning Methods ◽  
Accounting Information Systems ◽  
Passive Learning ◽  
Learning Conditions

ABSTRACT We report the results of a study to examine the effectiveness of active versus passive learning methods in the accounting information systems area. Two groups of students completed an assignment under two active learning conditions (individual and cooperative), while a third group covered the same topic in a passive lecture. Our findings indicate support for active learning, measured through student performance on exam questions and student feedback on a questionnaire. However, compared to passive learners, we find significantly improved exam performance only for students who work individually in an active environment. Students in the cooperative active environment posted exam scores that were not statistically different from passive participants' scores. Students in both individual and cooperative active environments reported positive feedback on satisfaction, perceived learning, and effectiveness of the method. We conclude that active learning enhances student outcomes, particularly for those who work individually. Data Availability: Data are available upon request.

Accounting Doctoral Program Rankings Based on Research Productivity of Program Graduates

2011 ◽  
Vol 25 (1) ◽  
pp. 149-181 ◽  
Author(s):  
Nathaniel M. Stephens ◽  
Scott L. Summers ◽  
Brady Williams ◽  
David A. Wood
Keyword(s):  
Information Systems ◽  
Research Productivity ◽  
Doctoral Programs ◽  
Accounting Information ◽  
Doctoral Program ◽  
Academic Programs ◽  
Accounting Information Systems ◽  
Time Periods ◽  
Program Research

SYNOPSIS: This paper presents rankings of accounting doctoral programs based on the research productivity of each institution’s graduates in the years immediately following their graduation. We use two time periods for analysis: the first three years after graduation and the first six years after graduation. We extend previous doctoral program ranking literature by expanding rankings of accounting doctoral programs with specific rankings for topical areas (accounting information systems [AIS], audit, financial, managerial, and tax) and methodologies (analytical, archival, and experimental). We show that rankings for topical and methodological areas differ significantly from rankings produced using methodologies that create a singular doctoral program ranking. These results emphasize the importance of considering topical and methodological areas when assessing doctoral program research strengths. These rankings should be of value to Ph.D. program applicants, administrators of academic programs, and industry—such as administrators of programs like the Accounting Doctoral Scholars program, KPMG Ph.D. Project, and prospective Ph.D. students.

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.

Continuous Controls Monitoring: A Case Study

2014 ◽  
Vol 11 (1) ◽  
pp. 83-98 ◽  
Author(s):  
Danielle R. Lombardi ◽  
Miklos A. Vasarhelyi ◽  
John Verver
Keyword(s):  
Information Systems ◽  
Data Availability ◽  
Practical Implementation ◽  
Biotechnology Company ◽  
Accounting Information Systems ◽  
Potential Benefits ◽  
Business Curricula ◽  
Primary Problem ◽  
Continuous Controls

ABSTRACT This case investigates the benefits and challenges that come with implementing continuous controls monitoring (CCM). CCM has been considered by the audit and information systems professions for years. However, a primary problem entails how to effectively integrate this methodology within large technological infrastructures. Because of increasing interest in controls monitoring, professional publications have generated information regarding the potential benefits of CCM, thereby creating awareness and addressing practical implementation issues along the way. We analyze the CCM program used by Premier Plasma Center, a global biotherapeutic and biotechnology company. This case is applicable to auditing, accounting information systems, and other business curricula that examine company controls and their monitoring activities. Data Availability: For data availability, please email the corresponding author.

An Examination of Faculty Perceptions of Academic Journal Quality within Five Specialized Areas of Accounting Research

2006 ◽  
Vol 21 (3) ◽  
pp. 219-239 ◽  
Author(s):  
Suzanne Lowensohn ◽  
Donald P. Samelson
Keyword(s):  
Information Systems ◽  
Faculty Perceptions ◽  
Academic Journal ◽  
High Quality Research ◽  
Journal Quality ◽  
Promotion And Tenure ◽  
Accounting Research ◽  
Accounting Faculty ◽  
Academic Publications

In recent years, the research and publishing efforts of accounting academicians have become increasingly more specialized, as evidenced by the popularity of American Accounting Association (AAA) specialized sections and the increase in specialized academic publications (Herron and Hall 2004; Zeff 1996). Despite the trend, there is evidence that specialized areas are under-represented in the academic accounting journals typically regarded as top-tier (Bonner et al. 2006) and minimally considered in journal quality studies (Bean and Bernardi 2005). This study identifies topquality research publication outlets in five specialized areas of accounting research (behavioral, taxation, government and nonprofit, management accounting, and information systems), as perceived by accounting faculty familiar with these areas. We survey members of five AAA sections regarding journal quality and the effect of journal quality on promotion and tenure. We find that there are multiple outlets for high-quality research in specialized fields, but that many of these are relatively new and overlooked in prior studies. Also, the findings demonstrate that accounting academics in at least two specialized areas of accounting research (government and nonprofit, and information systems) may face difficulties substantiating the quality of their research.

Citation-Based Benchmarks and Individual Accounting Faculty Research Rankings by Topical Area and Methodology

2017 ◽  
Vol 32 (2) ◽  
pp. 115-140 ◽  
Author(s):  
Garrison Nuttall ◽  
Neal M. Snow ◽  
Scott L. Summers ◽  
David A. Wood
Keyword(s):  
Information Systems ◽  
Accounting Information ◽  
Data Availability ◽  
Google Scholar ◽  
Collaboration Network ◽  
Faculty Research ◽  
Topic Area ◽  
Accounting Information Systems ◽  
Accounting Faculty ◽  
Topical Area

ABSTRACT This paper provides citation rankings and benchmarking data for individual accounting researchers disaggregated by topic and methodological area and studies what factors increase citation totals. Based on Google Scholar data from 7,113 articles published in respected accounting journals, we find that citation totals differ significantly based on accounting topic area (accounting information systems, audit, financial, managerial, tax, other) and methodology (analytical, archival, experimental, other), suggesting the need to separately benchmark authors who publish in these groups. We also find that authors who have a broad collaboration network, graduated from a school that started a journal, are topic specialists, or publish with topic specialists have higher numbers of citations. Data Availability: Most of the data are available on the website discussed in Appendix A. For easier-to-use extracts of the data, contact the authors.

The Use of New Data Sources in Archival Accounting Research: Implications to Accounting Information Systems and Emerging Technologies

2021 ◽  
Author(s):  
Yu Cong ◽  
Hui Du
Keyword(s):  
Information Systems ◽  
Emerging Technologies ◽  
Empirical Studies ◽  
Critical Role ◽  
Accounting Information ◽  
Data Availability ◽  
Data Sources ◽  
Accounting Information Systems ◽  
General Business

We explore the connections from phenomena to new data and from data to theories. While starting with philosophical perspectives from positive economic theory to positive accounting theory, we emphasize the relevance and importance of new data sources to archival research in accounting and the implications to research in accounting information systems and emerging technologies. We present a number of studies in accounting that exemplify the critical role of data in the discovery of theories from phenomena. We argue that data in conventional empirical studies limit methodology to require assumptions and complex econometric treatments for general business settings. Therefore, recent development in "big data" and data analytics, particularly, the improved data availability from a variety of new sources have made strong research designs possible. We provide evidence that 88% of the JIS and 100% of the JETA empirical archival publications in the recent two years used new data sources.

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.

Skills vs. Concepts: A Comparison of Practitioners' and Educators' Preferences for Accounting Information Systems Proficiencies

2015 ◽  
Vol 10 (1) ◽  
pp. 5-25 ◽  
Author(s):  
Jack L. Winstead ◽  
Mitchell R. Wenger
Keyword(s):  
Information Systems ◽  
Business Cycles ◽  
New Technologies ◽  
Accounting Information ◽  
Accounting Information Systems ◽  
Public Practice ◽  
Differences Of Opinion ◽  
Accounting Software ◽  
Computer Operation ◽  
Selection Of

ABSTRACT This study investigates whether AIS instructors' selection of topics adequately prepares graduates for the expectations of employers seeking candidates who can adapt to the pace of technological change. As businesses adopt new technologies, stakeholders of the accounting profession must periodically reassess educational needs in the area of accounting information systems (AIS). Because AIS is a field that encompasses a wide variety of conceptual and skill-based topics, the selection of course topics can result in a “gap” between what academics and CPA firms expect from new accountants. Given the variety of topic areas, do academics and CPAs agree on which ones to emphasize, or what levels of proficiency are appropriate for each topic? In this study, academics and accountants, primarily in public practice, completed identical surveys regarding desired levels of proficiencies. The results suggest agreement on desired levels of proficiency regarding computer operation and use of accounting software to complete basic tasks and create reports, while suggesting differences of opinion in six other areas (understanding business cycles in an electronic environment, understanding data-sharing technologies, using XBRL, comprehending business needs and how technology could solve problems, understanding e-commerce, and the basics of safeguarding electronic accounting records). Participants concluded by offering observations about the strengths and weaknesses of newly employed accountants.

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