scholarly journals Accounting Documentation Software: An Overview of Options and Results from a Lucidchart Software Evaluation

2018 ◽  
Vol 13 (1) ◽  
pp. 62-85 ◽  
Author(s):  
Chelley M. Vician ◽  
Elizabeth M. Pierce
Keyword(s):  
Accounting Information ◽  
Software Tool ◽  
Evaluation Study ◽  
Systems Development ◽  
Information Systems Development ◽  
Software Evaluation ◽  
Accounting Information Systems ◽  
Software Adoption ◽  
Development Accounting ◽  
Accounting Practitioners

Accounting practitioners use documentation diagrams to plan audits, train employees, and consult on accounting information systems development. Accounting educators instruct students in diagram development with various software tools as preparation for industry requirements. This paper presents a review of documentation diagrams identified by practice and major textbooks, a summary of software tool options, and an examination of cloud-based documentation software. We suggest software adoption criteria and propose Lucidchart as a cloud-software solution for developing accounting documentation diagrams. Finally, we present the results from a Lucidchart software evaluation study. The practical contribution is two-fold for educators responsible for teaching accounting documentation topics: (a) a documentation software resource; and (b) an initial usage assessment of Lucidchart software.

scholarly journals The Influence of Technology and Accounting Information Systems Development Against The Accountant Profession in Minimarket Padang

2020 ◽  
Vol 3 (3) ◽  
pp. 185
Author(s):  
Sri Yuli Ayu Putri ◽  
Yuli Ardiany ◽  
Delori Nancy Meyla
Keyword(s):  
Information Technology ◽  
Information Systems ◽  
Linear Regression Analysis ◽  
Accounting Information ◽  
Multiple Linear Regression Analysis ◽  
Systems Development ◽  
Information Systems Development ◽  
Accounting Information System ◽  
Accounting Information Systems ◽  
National Journal

Market agencies such as mini-markets require the use of accounting information systems. Mini-markets have thousands of products that are sold to the public in a variety of types to fulfill the needs of the community and reporting sales per day and purchasing goods from suppliers in the form of financial statements needed by management in a hasty manner.Seeing these conditions, one of the important things in managing a business unit is to make decisions using a computerized accounting information system. This research aims to know the effect of partially or simultaneously the technology and accounting information systems development on the accountant profession at the mini-market inPadang. The analytical method used is multiple linear regression analysis. I expect the outputs of this research to be published in the accredited National Journal and IPR publishing. Based on the results of the analysis and discussion of the influence of the Development of Accounting Information Technology and Systems on the Professional Absorption of Accountants, the following conclusions are, the development of technology partially influences the Professional Absorption of Accountants, accounting Information and the system partially has no effect on the Professional Absorption of Accountants.he development of Accounting Information Technology and System simultaneously influences the Professional Absorption of Accountants.

scholarly journals Beyond Excel: Software Tools and the Accounting Curriculum

2018 ◽  
Vol 13 (1) ◽  
pp. 44-61 ◽  
Author(s):  
Lorraine Lee ◽  
William Kerler ◽  
Daniel Ivancevich
Keyword(s):  
Data Visualization ◽  
Software Tool ◽  
Software Tools ◽  
Adobe Acrobat ◽  
Accounting Information Systems ◽  
Accounting Curriculum ◽  
Experience Levels ◽  
Accounting Practitioners ◽  
Analytic Skills ◽  
Data Analytic

The ability to use various software and tools is important for students entering the accounting profession. In an exploratory study, we develop a survey to assess accounting practitioners' evaluations of the importance of various software tools, as well as the importance of data analytics and data visualization skills. Responses from 197 practitioners indicate that Excel is the most frequently utilized software / tool, the most important software tool for new hires, and that Excel should be emphasized in university accounting programs. We find that the importance of Excel is consistent across different accounting areas (audit, tax, advisory, and corporate) and across all experience levels. In addition, Adobe Acrobat, PowerPoint, accounting / ERP software, and the FASB Codification were identified as frequently utilized across the various accounting areas and experience levels. Finally, practitioners in each of the different accounting areas and at all experience levels indicate data analytic skills and data visualization skills are important, but that data analytic skills are perceived as more important than data visualization skills. Our study contributes to the accounting information systems literature by identifying the specific software and tools that are relevant to the profession and provides guidance on the software and tools that should be emphasized in university accounting programs.

A Model to Update Accounting Curricula for Emerging Technologies

2016 ◽  
Vol 13 (1) ◽  
pp. 161-169 ◽  
Author(s):  
Joshua G. Coyne ◽  
Emily M. Coyne ◽  
Kenton B. Walker
Keyword(s):  
Information Systems ◽  
Computer Technology ◽  
Management Information Systems ◽  
Accounting Information ◽  
Systems Development ◽  
Management Information ◽  
Accounting Information Systems ◽  
New Graduates ◽  
Accounting Management ◽  
And Training

ABSTRACT The prevailing model for accounting information systems (AIS) courses is decades old and needs to be modernized for cutting-edge technologies and demands for information services. New graduates in accounting require new perspectives and training to enter what is becoming an important subdiscipline in accounting that prepares accountants to serve effectively as data analysts, IT auditors, and participants in systems development. One hurdle preventing the adoption of these roles is a disconnect between AIS education and AIS practice. This article identifies relevant professional competencies and proposes some corresponding actions by the academy to combine accounting, management information systems, and computer technology. JEL Classifications: M4; L8.

scholarly journals SISTEM INFORMASI AKUNTANSI DALAM MENUNJANG PENENTUAN HARGA POKOK PRODUKSI BERBASIS CLIENT SERVER

2020 ◽  
Vol 10 (1) ◽  
pp. 53-58
Author(s):  
Sri Wahyuningsih
Keyword(s):  
Raw Materials ◽  
Accounting Information ◽  
Production Costs ◽  
Activity Based Costing ◽  
Accounting Information Systems ◽  
Client Server ◽  
Development Accounting ◽  
Cost Of Production ◽  
Costing System ◽  
The Cost

Abstract Accounting information systems are needed by companies, because they help a lot, in the effectiveness and efficiency of business problems. Determination and calculation of cost of production is a very important thing to know the production costs incurred as well as the benefits to be obtained. PT. Barokah Sejahtera is a company engaged in wall paint products, where in its products depends on the policy of determining and calculating factory overhead costs, if factory overhead costs are the dominant cost, then allocation based on volume will cause errors in determining cost of production by calculating the overall cost raw materials issued with products produced during the production process. In addition, the process of recording and calculation requires considerable time which results in difficulties in analyzing profits. To overcome these problems, the application of Activity Based Costing System and Client Server based methods is carried out. All activities are intended to produce products with adequate costs. The main focus of company management on activity management, namely planning and controlling all company activities in producing products with the appropriate cost level. The research method used is the RND method / Reset and Development Accounting information system calculation of the cost of production is expected to be applied to the company so that it can be more effective and efficient in calculating the cost of production

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 Efektivitas Penggunaan, Kepercayaan dan Kualitas Sistem Informasi Akuntansi pada Kinerja Karyawan

2019 ◽  
pp. 370
Author(s):  
Ni Luh Putu Dwi Gita Sari ◽  
I Made Pande Dwiana Putra
Keyword(s):  
Information System ◽  
Employee Performance ◽  
Linear Regression Analysis ◽  
Accounting Information ◽  
Sampling Technique ◽  
Multiple Linear Regression Analysis ◽  
Accounting Information System ◽  
Accounting Information Systems ◽  
Development Accounting

The development accounting information system has penetrated into various fields of life, one of which is utilized for the progress of the company. The sustainability of a company is determined by the performance of the employee. The purpose of this study was to determine the effect of the effectiveness of the use, trust and quality of the accounting information system on employee performance. The population in this study were employees in the administration field at PT Indonesia Power Unit Pembangkitan Bali. The number of samples obtained by saturated sampling technique is as many as 58 respondents. Data analysis used in this study is a multiple linear regression analysis technique. The results of this study indicate that the effectiveness of the use, trust and quality of accounting information systems has a positive effect on employee performance. Keywords: effectiveness of use, trust, quality, employee performance

scholarly journals A Systems Development Life Cycle Project for the AIS Class

2007 ◽  
Vol 4 (1) ◽  
Author(s):  
Ting J. Wang ◽  
Georgia Saemann ◽  
Hui Du
Keyword(s):  
Life Cycle ◽  
Relational Database ◽  
Business Processes ◽  
Accounting Information ◽  
Systems Design ◽  
Systems Development ◽  
Accounting Information Systems ◽  
Final Project ◽  
Development Life Cycle ◽  
Hands On

The Systems Development Life Cycle (SDLC) project was designed for use by an accounting information systems (AIS) class. Along the tasks in the SDLC, this project integrates students’ knowledge of transaction and business processes, systems documentation techniques, relational database concepts, and hands-on skills in relational database use. After completing this project, students will comprehend major steps in the process of designing, developing, and implementing a database application. Instructors can add additional and/or modify any requirements and elements based on their emphases in the process, as well as align the tasks according to the systems design approach used in the textbook. This project is constructed on the Systems Understanding Aid (SUA) manual case of Arens and Ward (2001). However, instructors can adopt any case by using the project as a template. This project can be used as a semester final project, split into parts, worked along with the systems development topics covered in class, or assigned to a second AIS course.

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.

EVALUASI ATAS PENGENDALIAN SISTEM INFORMASI AKUNTANSI PENJUALAN PADA PT PENGELOLA PUSAT PERDAGANGAN CARINGIN UNTUK MENGUKUR EFEKTIVITAS DAN EFISIENSI PENGELOLAAN PENDAPATAN LISTRIK

2018 ◽  
Vol 1 (2) ◽  
pp. 1-10
Author(s):  
Nano Suyatna
Keyword(s):  
Human Resources ◽  
Human Error ◽  
Accounting Information ◽  
Good Control ◽  
Accounting Information System ◽  
Accounting Information Systems ◽  
Payment Methods ◽  
Reasonable Cost ◽  
Financial Transactions ◽  
A Company

In an effort to improve electricity services to customers, there needs to be a balance between the supply of electricity and revenue. Payment methods made by the Perusahaan Listrik Negara (PLN) use Postpaid and Prepaid methods. Because services with postpaid methods better meet customer satisfaction, this method is chosen. Sales Accounting Information System is an information technology-based accounting application to support financial transactions in a company to run faster, more precisely and accurately at a reasonable cost. In its operation, it takes competent human resources to not be a source of problems (human error) and adequate infrastructure. To overcome the obstacles that will arise, whether triggered by the application or by the human resources themselves, it is necessary to control both aspects. Based on this research it shows that the application  of  Sales Accounting Information Systems and existing human resources is sufficiently supportive  and  reliable  in  supporting the creation of good control as it is proven that the level of acceptance of sales targets is realized effectively and efficiently.    

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