An REA Ontology-Based Model for Mapping Big Data to Accounting Information Systems Elements

2017 ◽  
Vol 31 (3) ◽  
pp. 45-61 ◽  
Author(s):  
Uday S. Murthy ◽  
Guido L. Geerts
Keyword(s):  
Decision Making ◽  
Big Data ◽  
Information Systems ◽  
Accounting Information ◽  
Data Sources ◽  
Complex Data ◽  
Accounting Information Systems ◽  
Business Transaction ◽  
Business Transactions ◽  
Data Elements

ABSTRACT The term “Big Data” refers to massive volumes of data that grow at an increasing rate and encompass complex data types such as audio and video. While the applications of Big Data and analytic techniques for business purposes have received considerable attention, it is less clear how external sources of Big Data relate to the transaction processing-oriented world of accounting information systems. This paper uses the Resource-Event-Agent Enterprise Ontology (REA) (McCarthy 1982; International Standards Organization [ISO] 2007) to model the implications of external Big Data sources on business transactions. The five-phase REA-based specification of a business transaction as defined in ISO (2007) is used to formally define associations between specific Big Data elements and business transactions. Using Big Data technologies such as Apache Hadoop and MapReduce, a number of information extraction patterns are specified for extracting business transaction-related information from Big Data. We also present a number of analytics patterns to demonstrate how decision making in accounting can benefit from integrating specific external Big Data sources and conventional transactional data. The model and techniques presented in this paper can be used by organizations to formalize the associations between external Big Data elements in their environment and their accounting information artifacts, to build architectures that extract information from external Big Data sources for use in an accounting context, and to leverage the power of analytics for more effective decision making.

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.

scholarly journals The Relationship between Accounting Information Systems and Making Investment Decisions in the Industrial Companies Listed in the Saudi Stock Market

2017 ◽  
Vol 10 (6) ◽  
pp. 199 ◽  
Author(s):  
Qasim Alawaqleh ◽  
Mahmoud Al-Sohaimat
Keyword(s):  
Decision Making ◽  
Information Systems ◽  
Investment Decision ◽  
Accounting Information ◽  
Kingdom Of Saudi Arabia ◽  
Policy Makers ◽  
Accounting Information Systems ◽  
Industrial Companies ◽  
Investment Decision Making ◽  
The Relationship

The study aimed to measure the relationship between the investment decision-making in the industrial companies listed in the Saudi Stock Market with the (IVs) characteristics of the accounting information systems (appropriateness and reliability, comparability and understanding), and renovation and maintenance of the hardware and software. The problem in the Kingdom of Saudi Arabia is that the government depends on oil revenues more than on attracting investments, therefore, the importance of this study is constituted by the provision of critical recommendations to policy makers in the Kingdom of Saudi Arabia in order to overcome this issue and improve the investments. In order to achieve the objectives of this study, questionnaires were administered to 194 people representing the study population; a multiple regression (standard regression) was also used to test the study hypotheses. In general, all variables were positively significantly related with the investment decision-making.The findings of this study also showed that the independent variables explained more than 65% of the variance in investment decision-making. The Saudi government and policy makers should issue new regulations to increase the interest in accounting information systems in order to attract the investment. In relation to the practical and theoretical contribution, this study used new variables in the new model, such as renovation and maintenance of the hardware and software. Furthermore, practical contribution will help policy makers and the Saudi government to advance in this area and implement new policies for investors in order to protect the economy and the society stability due to the war in Yemen and Syria.

scholarly journals Pengaruh Sistem Informasi Akuntansi, Ukuran Kinerja Keuangan Dan Otoritas Pengambilan Keputusan Terhadap Akuntabilitas Kinerja

2019 ◽  
Vol 2 (1) ◽  
pp. 11
Author(s):  
Novaliastuti Masiaga
Keyword(s):  
Decision Making ◽  
Information Systems ◽  
Accounting Information ◽  
Government Agencies ◽  
Accounting Information Systems ◽  
Performance Accountability ◽  
District Government ◽  
Government Data ◽  
Positive Effect ◽  
Measures Of Performance

The purpose of this study is to examine the variables that affect the performance accountability of the Boalemo Regency government. Data collection was carried out by giving questionnaires to 30 OPDs in the local government of Boalemo Regency and also by interviewing several financial subdivisions. The statistical method used to test the hypothesis is and multiple linear regression.The results of the study show that. First, accounting information systems, measures of performance and decision-making authority have a positive effect on performance accountability. Second, information systems and decision-making authority partially have a positive and significant influence on performance accountability. Third, the measure of financial performance partially has a negative and insignificant effect on the performance accountability of Boalemo District Government agencies. It can also be seen from the Determination Test that 32% increase in the accountability performance of Buol district government agencies can be explained by accounting information systems decision making while the rest can be explained by other variables at 68%.

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.

scholarly journals Efektifitas Sistem Informasi Akuntansi Dan Manajemen Dalam Pengembangan Ekowisata Monkey Forest Di Desa Adat Padang Tegal

2020 ◽  
Vol 2 (1) ◽  
pp. 10-16
Author(s):  
I Nyoman Sutapa ◽  
I Gde Agung Wira Pertama
Keyword(s):  
Decision Making ◽  
Information System ◽  
Information Systems ◽  
Management Information System ◽  
Management Information Systems ◽  
Accounting Information ◽  
Tourist Attraction ◽  
Management Information ◽  
Accounting Information System ◽  
Accounting Information Systems

Abstract This study aims to describe the effectiveness of the Accounting Information System (AIS) and Management Information System (SIM) in Padang Adat Village as a source of budgeting information for the development of Ecotourism in the tourist attraction of Ubud's Monkey Key. Data collection is carried out through literature studies, verification and direct observation in the field, interviews and observations. The place of this research is in the traditional village of Padang Tegal and the Ubud Forest tourist attraction. Based on the research results of accounting information systems and management information systems can help the development of Ecotourism in the tourist attraction of Ubud's Monkey Forest through information generated and used as material for decision making by the Padangtegal village through the effectiveness of accounting information systems and the effectiveness of management information systems. Keywords: Effectiveness of Information Systems, Ecotourism Development Abstrak Penelitian ini memiliki tujuan mendeskripsikan efektivitas Sistem Informasi Akuntansi (SIA) dan Sistem Informasi Manajemen (SIM) di Desa Adat Padang tegal sebagai sumber informasi pembuatan anggaran untuk pengembangan Ekowisata di objek wisata Monkey Forest Ubud. Pengumpulan data dilakukan melalui studi literatur, verifikasi dan pengamatan langsung di lapangan, wawancara serta observasi. Tempat penelitian ini adalah di desa adat padang tegal dan objek wisata monkey forest Ubud. Berdasarkan hasil penelitian sistem informasi akuntansi dan sistem informasi manajemen dapat membantu pengembangan Ekowisata di objek wisata Monkey Forest Ubud melalui informasi yang dihasilkan dan dijadikan bahan pengambilan keputusan oleh desa pekraman padangtegal melalui efektifitas sistem informasi akuntansi dan efektifitas sistem informasi manajemen. Kata Kunci: Efektifitas Sistem Informasi, Pengembangan Ekowisata

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