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.

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.

scholarly journals Analysis of The Implementation of Accounting Information Systems to Improving the Preparation of Financial Statements in The Sales Cycle of Oil and Gas Companies

2021 ◽  
Vol 5 (1) ◽  
pp. 15-27
Author(s):  
Ayi Astuti ◽  
Indri Utami ◽  
Mentari Puteri Pertiwi
Keyword(s):  
Information Systems ◽  
Financial Reporting ◽  
Oil And Gas ◽  
Descriptive Analysis ◽  
Accounting Information ◽  
Secondary Data ◽  
Financial Reports ◽  
Accounting Information Systems ◽  
Analysis Technique ◽  
Oil And Gas Companies

This study aims to determine the role of accounting information systems in improving the quality of financial reporting and analyzing financial reports in the sales cycle in accordance with accounting information systems theory. The data analysis technique used is descriptive analysis technique, namely how to analyze, interpret, and process oil and gas financial report data. Respondents in this study were one of the oil and gas companies in Bandung, namely PT. Puteramas Teguh Jaya by conducting a survey of 35 respondents. The type of data used in this research is qualitative data. Sources of data in this study are secondary data in the form of financial reports on oil and gas sales. Data collection techniques used in this study are interview techniques and documentation techniques regarding accounting information systems for sales financial reports. From the known research results, it is obtained as follows: Responses about the variables of this study are included in the high category, financial reports and sales cycle The results of the analysis found that there is a significant relationship between accounting information systems and financial reports, including knowledge of entrepreneurial competence with stakeholder support. interests with a fairly close relationship. The results of the analysis also found that the accounting information system and it were found simultaneously to have a significant effect on the sales cycle.

scholarly journals EVALUASI EFEKTIVITAS PENGENDALIAN INTERN SISTEM INFORMASI AKUNTANSI PENGGAJIAN RSUP. PROF. DR. R. D. KANDOU MANADO

2018 ◽  
Vol 13 (02) ◽  
Author(s):  
Richard Antonio Rompas ◽  
Sifrid Pangemanan ◽  
Meily Kalalo
Keyword(s):  
Information System ◽  
Information Systems ◽  
Internal Control ◽  
Descriptive Analysis ◽  
Accounting Information ◽  
Accounting System ◽  
Accounting Information System ◽  
Accounting Information Systems ◽  
Regular Monitoring ◽  
Incoming Information

Accounting information systems is a supportive factor in the companny’s performance. Company will require SIA in this time because SIA provide financial effectively and efficiently. The purpose of this study is to determine whether the effectiveness of internal control payroll accounting information system RSUP. Prof. Dr. R. D. Kandou Mando has gone well. The author uses descriptive analysis where research start by collecting and sifting through incoming information thoroughly and detail later elaborated in order to obtain a clean picture. The results of the study concluded that the payroll accounting system implemented by RSUP. Prof. Dr. R. D. Kandou Manado already have a good system and effective and meet the element  of internal control to improve companny’s performance. But thare are very few weaknesses that auditing section not conducting regular monitoring three months once.Keywords: Accounting information system, payroll, effectiveness of internal control

ANALISIS PENERAPAN SISTEM INFORMASI AKUNTANSI DALAM MENUNJANG EFEKTIVITAS PENGENDALIAN INTERNAL PEMBIAYAAN MURA>BAHAH DI BANK SYARIAH

2017 ◽  
Vol 4 (2) ◽  
pp. 345-376
Author(s):  
Wartoyo Wartoyo ◽  
Nova Gina Meutia
Keyword(s):  
Information System ◽  
Information Systems ◽  
Internal Control ◽  
Descriptive Analysis ◽  
Accounting Information ◽  
Management Control ◽  
Control Environment ◽  
Accounting Information System ◽  
Accounting Information Systems ◽  
Branch Office

Lembaga keuangan khususnya perbankan merupakan lembaga yang menganut prinsip kehati-hatian (prudential principe) terutama dalam hal penyaluran pembiayaan kepada nasabah. Hal ini berlaku juga bagi perbankan syariah yang secara konsep dan prinsipnya sama dengan perbankan konvensional dalam hal penerapan sisem informasi akuntansi. Sistem informasi akuntansi di perbankan lebih dimaksudkan untuk melakukan sistem pengawasan, kontrol dan evaluasi terhadap pembiayaan yang disalurkan, supaya lebih efektif dan terkendali. Penelitian ini bertujuan untuk mengetahui penerapan sistem informasi akuntansi dalam menunjang efektivitas pengendalian internal pembiayaan murabahah pada PT Bank BNI Syariah Kantor Cabang Cirebon. Penelitian ini menggunakanmetode kualitatif dengan analisis deskriptif. Berdasarkan hasil penelitian dan pembahasan dapat disimpulkan bahwa penerapan sistem informasi akuntansi pembiayaan mura>bahah} sudah diterapkan oleh PT Bank BNI Syariah kantor cabang Cirebon dan telah memadai serta memenuhi unsur-unsur sistem informasi akuntansi. Sedangkan pengendalian internal dapat dikatakan telah efektif. yang terdiri dari komponen pengendalian internal yaitu lingkungan pengendalian, penaksiran risiko, informasi dan komunikasi, aktivitas pengendalian dan pemantauan. Dalam praktiknya pada pembiayaan, hanya saja lingkungan pengendalian pada manajemen selalu menetapkan target pembiayaan yang tinggi sehingga karyawan bisa saja mengabaikan prosedur atau peraturan yang telah ditetapkan pada  Bank. Dan penerapan sistem informasi akuntansi dalam menunjang efektivitas pengendalian internal pembiayaan mura>bahah} diukur dari NPF pada Bank BNI syariah Kantor Cabang Cirebon menunjukkan tingkat NPF yang berfluktuatif namun masih dibawah standar BI yaitu 5%. Financial institutions, especially banks, are the institutions that embrace the prudential principle, especially in terms of the distribution of funding to customers. This principle is also applied by Islamic banks, which have the same concepts and principles as conventional banks in terms of the application of accounting information system. Accounting information system in banking is intended to monitor, control, and evaluate the system of finance distribution to make it more effective and controlled. This study was aimed at determining the application of accounting information systems to support the effectiveness of internal controls of murabaha financing at PT Bank BNI Syariah Branch Office Cirebon. This study used a qualitative method and descriptive analysis. Based on the research findings and discussion, it can be concluded that the accounting information system of murabaha financing has been applied by PT Bank BNI Syariah Branch Office Cirebon and has been adequate and met the elements ofaccounting information systems. Meanwhile, internal control is considered to be effective, consisting of components of internal control, namely the control environment, risk assessment, information and communication, and controlling and monitoring activities. However, in financing practices, management control environment always sets high targets of financing transaction that drive the employees to ignore the procedures or rules set by the Bank. In addition, application of accounting information systems in supporting the effectiveness of internal control of murabaha financing, which is measured by NPF, at Bank BNI sharia Cirebon Branch Office shows that fluctuative level but still below BI standard of 5%.

Towards an Understanding of Accounting Information Systems as a Discipline: A Comparative Analysis of Topical Coverage in AIS and MIS Courses

2009 ◽  
Vol 4 (1) ◽  
pp. 1-15 ◽  
Author(s):  
Uday S. Murthy ◽  
Linda Ragland
Keyword(s):  
Information Systems ◽  
Internal Control ◽  
Management Information Systems ◽  
Accounting Information ◽  
Transaction Processing ◽  
Internal Controls ◽  
Management Information ◽  
Related Field ◽  
Accounting Information Systems ◽  
Sarbanes Oxley

Abstract The accounting information systems (AIS) discipline lacks a sense of identity relative to the closely related field of management information systems (MIS). By identifying how AIS is evolving and what makes AIS unique from MIS, the field can gain a better understanding of its importance. We analyze a sample of syllabi for the introductory AIS and MIS courses, focusing on similarities and differences between the AIS and MIS fields as reflected in the topical coverage choices made by AIS and MIS educators. We also investigate the effects of the passage of the Sarbanes-Oxley Act on topical coverage in the introductory AIS course. The findings reveal that while AIS courses have a unique focus on transaction processing and internal controls relative to MIS courses, more technical topics such as hardware and software issues and IS solutions are covered more commonly in MIS courses rather than AIS courses. We also find that AIS topical coverage has changed since the passage of the Sarbanes-Oxley Act, with a more pronounced focus on internal control and security compared to the pre-Sarbanes Oxley era. The key contribution of this paper is in providing empirical evidence in support of the “intersection view” of AIS, which asserts that while AIS and MIS have some topics in common there are also many issues unique to each field.

scholarly journals ANALISIS PENERAPAN SISTEM INFORMASI AKUNTANSI DALAM MENUNJANG PENGENDALIAN INTERNAL PEMBIAYAAN KREDIT USAHA MIKRO PADA PT BANK SULUTGO

2018 ◽  
Vol 14 (1) ◽  
Author(s):  
Roslin Sawori ◽  
Jenny Morasa ◽  
Steven J. Tangkuman
Keyword(s):  
Information System ◽  
Information Systems ◽  
Internal Control ◽  
Qualitative Data ◽  
Descriptive Analysis ◽  
Accounting Information ◽  
Analysis Method ◽  
Accounting Information System ◽  
Accounting Information Systems ◽  
Credit Financing

The credit provided by PT SulutGo Bank is very helpful to the community in obtaining its business capital. The problems that often arise in credit are bad debts, and this risks the smooth operation of the bank. This research aims to determine the application of accounting information systems in supporting the internal control of micro business credit financing at PT SulutGo Bank to get a clear picture of this application. This research uses descriptive analysis method. The type of data used in this research is qualitative data. The result showed that the application of the micro finance credit information systems at PT SulutGo Bank has been carried out well and has supported the internal control of micro business credit financing. This is indicated by elements of the accounting information system that supports each component of internal control. Keywords:  application of accounting information system, internal control

Internal Controls: A Compendium of Short Cases

2010 ◽  
Vol 25 (4) ◽  
pp. 741-754 ◽  
Author(s):  
Constance M. Lehmann
Keyword(s):  
Control System ◽  
Information Systems ◽  
Internal Control ◽  
New Technology ◽  
Accounting Information ◽  
Internal Audit ◽  
Remote Access ◽  
Accounting Information Systems ◽  
Sarbanes Oxley ◽  
Internal Control System

ABSTRACT: The importance of a strong internal control system is a central theme in auditing and accounting information systems courses, taking on even more importance with the enactment of the Sarbanes-Oxley Act of 2002. Effective enterprise governance, the fulfillment of management objectives, and minimizing the opportunity for fraudulent activity are positively associated with the strength of the internal control system of a company (Peterson and Zikmund 2004). Six short, open-ended internal control cases are presented here. One or more of the cases can be utilized in auditing or accounting information systems courses. These cases address the following control issues: (1) hiring practices, (2) weaknesses in credit authorization procedures, (3) benefits and risks of new technology, (4) benefits and risks of remote access, (5) disaster recovery/business continuity plans, and (6) procedures for employee reimbursements. The cases can be used in small group or individual settings in traditional auditing classes, auditing classes with IT or internal audit emphasis, or accounting information systems classes.

scholarly journals Pengaruh Penerapan Sistem Informasi Akuntansi Terhadap Kualitas Laporan Keuangan

2020 ◽  
Vol 9 (1) ◽  
pp. 58-68
Author(s):  
Rio Gusherinsya ◽  
Samukri Samukri
Keyword(s):  
Information Systems ◽  
Descriptive Analysis ◽  
Linear Regression Analysis ◽  
Accounting Information ◽  
Sampling Technique ◽  
Financial Statements ◽  
Primary Data ◽  
Research Approach ◽  
Accounting Information Systems

This study aims to determine the effect of the application of accounting information systems on the quality of financial statements at PT. CSM Cargo. The research approach used in this research is descriptive analysis and causality using primary data. The sampling technique used is non-probability sampling using saturated samples. The statistical analysis used in this study is a simple linear regression analysis test, hypothesis testing using t test. The population of this research is the administration at PT. CSM Cargo. The research sample used was 47 people with data sources obtained through the results of filling out the questionnaire. Based on the results of research conducted can be seen that the application of accounting information systems affect the quality of financial statements. The results of this study indicate that the application of accounting information systems properly and correctly can improve the quality of financial statements.

scholarly journals Topics for the Accounting Information Systems Course: A Dual Perspective Approach from Educators and Employers

2019 ◽  
Vol 14 (1) ◽  
pp. 36-55 ◽  
Author(s):  
Margaret Garnsey ◽  
Necip Doganaksoy ◽  
Elaine Phelan
Keyword(s):  
Information Systems ◽  
Communication Systems ◽  
Accounting Information ◽  
Past Research ◽  
Internal Controls ◽  
Internet Communication ◽  
Accounting Information Systems ◽  
Sarbanes Oxley ◽  
Dual Perspective ◽  
Rapid Pace

ABSTRACT Researchers have studied which topics to address in the Accounting Information Systems (AIS) curriculum since the 1980s. Although previous studies have identified several core topics, they have noted that the rapid pace of technology calls for continued research. This study extends prior research by surveying and comparing the views of employers and AIS educators. Even though educators consistently rated the AIS topics higher in our survey than employers did, we find a general agreement between the two groups as to the relative importance of the topics. Educators and employers concur on core AIS topics, including spreadsheet skills, internal controls, and transaction processing/cycles and general ledger reporting. This is consistent with past research. On the other hand, the following areas have gained prominence among educators and employers: Sarbanes Oxley, encryption, SQL, ERP systems, Internet communication systems, and e-commerce. The findings of this study will assist AIS faculty in determining which content will be the most relevant to accounting majors.

scholarly journals PENERAPAN SISTEM INFORMASI AKUTANSI PENJUALAN PADA PT DEHO CANNING COMPANY BITUNG

2017 ◽  
Vol 6 (1) ◽  
pp. 112
Author(s):  
Gabby Angelina Parrangan ◽  
Sifrid S. Pangemanan
Keyword(s):  
Information System ◽  
Information Systems ◽  
Data Analysis ◽  
Descriptive Analysis ◽  
Accounting Information ◽  
Accounting System ◽  
Analysis Method ◽  
Accounting Information System ◽  
Accounting Information Systems ◽  
Data Analysis Method

The purpose of this study was to investigate the application of accounting information systems sales at PT. Deho Canning Company Bitung. Data analysis method used is descriptive analysis method. In which the author describes what is at issue, in this case the description of sales bagimana accounting information system implemented by the company. The results of this study indicate that sales accounting system applied to the PT. Deho Canning Company Bitung still manualKeywords: Accounting Information Systems, Sales

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