New Roles for AIS Courses: A Surprising Finding from a Case Study

2005 ◽  
Vol 19 (1) ◽  
pp. 113-129 ◽  
Author(s):  
David R. Fordham
Keyword(s):  
Information Systems ◽  
Career Development ◽  
Review Process ◽  
Accounting Information ◽  
Accounting Information Systems ◽  
The Core ◽  
Core Concepts ◽  
Surprising Finding ◽  
Surprising Discovery

To meet the growing need for accountants familiar with information systems, many colleges and universities have added a concentration in Accounting Information Systems (AIS) to their accounting programs. While there is general—albeit not universal—agreement on the “core concepts” for the primary AIS course, there is no such consensus on what topics should be covered by supplemental AIS coursework. This paper begins by describing the efforts of one university to create, and then revise, an AIS curriculum. During the review process, the faculty made a surprising discovery: the roles of the AIS content in the professional and career development of the alumni were completely different from the roles expected. Consideration of these new roles might assist other institutions in improving their programs.

scholarly journals Lessons Learned: One Universitys Experience In Developing And Revising An AIS Curriculum

2004 ◽  
Vol 8 (1) ◽  
pp. 1-8
Author(s):  
David R. Fordham
Keyword(s):  
Information Systems ◽  
Review Process ◽  
Accounting Information ◽  
Lessons Learned ◽  
Comprehensive University ◽  
Revision Process ◽  
Accounting Information Systems ◽  
Use Of Technology ◽  
Surprising Finding

The last decade has seen phenomenal growth in the use of technology and information systems in the field of accounting. In response to this change, many colleges and universities have added a concentration in Accounting Information Systems (AIS) to their accounting programs. This paper describes the processes followed by one comprehensive university to introduce and later revise an AIS concentration program. A surprising finding of the revision process was an unexpected role of the AIS courses in the alumnis career development, -- a finding which was uncovered only by an innovative investigative step of the review and revision process. In light of the results, a model is offered to assist other institutions in improving their curriculum development (and review) process.

scholarly journals Blockchain, Enterprise Resource Planning (ERP) and Accounting Information Systems (AIS): Research on e-Procurement and System Integration

2021 ◽  
Vol 11 (15) ◽  
pp. 6792
Author(s):  
Alessio Faccia ◽  
Pythagoras Petratos
Keyword(s):  
Information Systems ◽  
Enterprise Resource Planning ◽  
System Integration ◽  
Case Study Research ◽  
Accounting Information ◽  
Resource Planning ◽  
Security And Privacy ◽  
Accounting Information Systems ◽  
Erp System

Accounting information systems (AISs), the core module of any enterprise resource planning (ERP) system, are usually designed as centralised systems. Nowadays, the continuous development and applications of blockchain, or more broadly—distributed ledger technology (DLT), can change the architecture, overcome and improve some limitations of centralised systems, most notably security and privacy. An increasing number of authors are suggesting the application of blockchain technologies in management, accounting and ERPs. This paper aims to examine the emerging literature on this field, and an immediate result is that blockchain applications can have significant benefits. The paper’s innovative contribution and considerable objective are to examine if blockchain can be successfully integrated with AIS and ERPs. We find that blockchain can facilitate integration at multiple levels and better serve various purposes as auditing compliance. To demonstrate that, we analyse e-procurement systems and operations using case study research methodology. The findings suggest that DLT, decentralised finance (DeFI), and financial technology (FinTech) applications can facilitate integrating AISs and ERP systems and yield significant benefits for efficiency, productivity and security.

scholarly journals A Case Study For Accounting Information Systems A Business Continuity Plan For Protecting Critical Financial Information In The NYC Financial Services Industry

2014 ◽  
Vol 18 (1) ◽  
pp. 15-22
Author(s):  
Mark D. Law ◽  
Gary Robson
Keyword(s):  
New York ◽  
Information Systems ◽  
Financial Services ◽  
Accounting Information ◽  
Securities And Exchange Commission ◽  
Business Continuity ◽  
Wall Street ◽  
Accounting Information Systems ◽  
Northeastern Pennsylvania

This case study outlines a project launched by the Wall Street West organization, a data redundancy system in Northeastern Pennsylvania which provides backdrop for financial institutions located in New York City. The purpose of this study is threefold. First, the history on the importance of business continuity plans in a post 9/11 world is explored. Second, the Federal Reserve Board, the Office of the Comptroller of the Currency, and the Securities and Exchange Commission recommendations regarding Disaster Recover, in addition to the requirements of The Sarbanes-Oxley Act, are reviewed. Lastly, an overview of Wall Street Wests effort is provided, looking at some of the strategic advantages to locate in Northeastern Pennsylvania and demonstrating the important resources provided by Wall Street West to protect the nations national security. Conclusions and case use recommendations are presented as this case is ideally suited for use in an Accounting Information Systems course at either the undergraduate or graduate level creating an awareness of the importance of business continuity planning.

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.

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