Doing Business on the Globalised Networked Economy

2012 ◽  
pp. 103-126
Keyword(s):  
Information Systems ◽  
Environmental Accounting ◽  
Service Science ◽  
Accounting Information Systems ◽  
Business Transactions ◽  
Doing Business ◽  
The Difference ◽  
Networked Economy ◽  
Business Challenges ◽  
Independent Branch

This chapter deals with the realisation of business transactions on the globalised networked economy; technology and business challenges for accounting Information Systems are discussed, and the chapter presents an environmental accounting infrastructure. Accounting services will definitely constitute the future of our global economies – as they always have in all levels, but now, the difference is that this dominance of accounting services shall be evident and apparent in all levels of the society and the economy. This means that the emergence of the accounting service science as an independent branch of the accounting discipline that will be taught, studied, researched, and examined, shall take place. For sure, this is not a novelty; management (and traditional) accounting experienced, at some point of their lifetime, their transformation from a profession into a science.

Doing Business on the Globalised Networked Economy

2011 ◽  
pp. 1593-1604
Author(s):  
Adamantios Koumpis ◽  
Nikos Protogeros
Keyword(s):  
Information Systems ◽  
Accounting Information ◽  
Open Book ◽  
Accounting Information Systems ◽  
Doing Business ◽  
The Creation ◽  
Networked Economy

In this chapter the authors present a set of challenges that are to be faced by accounting information systems. More specifically, these include the support of interoperable accounting processes, for virtual and networked enterprises and for open-book accounting as well as the creation of novel interface metaphors that will automate and increase the usability of accounting information systems, and last but not least the provision of integrated e-accounting platforms.

Doing Business on the Globalised Networked Economy

2010 ◽  
pp. 81-92
Author(s):  
Adamantios Koumpis ◽  
Nikos Protogeros
Keyword(s):  
Information Systems ◽  
Accounting Information ◽  
Open Book ◽  
Accounting Information Systems ◽  
Doing Business ◽  
The Creation ◽  
Networked Economy

In this chapter the authors present a set of challenges that are to be faced by accounting information systems. More specifically, these include the support of interoperable accounting processes, for virtual and networked enterprises and for open-book accounting as well as the creation of novel interface metaphors that will automate and increase the usability of accounting information systems, and last but not least the provision of integrated e-accounting platforms.

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.

THEORETICAL ISSUES ON ENVIRONMENTAL ACCOUNTING INFORMATION SYSTEMS IN HOSPITALITY EDUCATION

2005 ◽  
Vol 11 (2) ◽  
pp. 51-64
Author(s):  
Panayiotis Tahinakis ◽  
John Mylonakis ◽  
Nicolaos Protogeros
Keyword(s):  
Information Systems ◽  
Balance Sheet ◽  
Accounting Information ◽  
Environmental Accounting ◽  
Environmental Benefits ◽  
Green Accounting ◽  
Accounting Information System ◽  
Accounting Information Systems ◽  
Hospitality Education ◽  
Financial Growth

In a competitive environment the application of Information Technology Systems by tourism companies can increase future prosperity and financial growth. The purpose of this paper is to measure the natural assets and to calculate the environmental benefits, as well as, the associated costs, so as to include all the above in the financial statements (balance sheet and profit & loss account). It is crucial to point out that the installation of a Green Accounting Information System requires evaluation of human assets (students and professors), availability of space, value the benefits, as well as, estimate the necessary installation costs. Literature suggests that although many information systems of environmental management have been developed, no significant progress was made on the growth of green accounting information systems due to the inherent difficulty for the monetary expression of environmental accumulated costs and related natural resources.

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.

Pengembangan Sistem Informasi Siklus Pendapatan pada PT XYZ (Pendekatan Studi Kasus)

2014 ◽  
Vol 5 (1) ◽  
pp. 12-19
Author(s):  
Yohannes Kurniawan ◽  
Janastasha Christie Parapaga
Keyword(s):  
Information System ◽  
Information Systems ◽  
Business Processes ◽  
Design Method ◽  
Accounting Information ◽  
Accounting Information System ◽  
Accounting Information Systems ◽  
Analysis And Design ◽  
Research Goal ◽  
Revenue Cycle

The research goal is to identify and analyze the need of accounting information system related to the revenue cycle at PT XYZ. This paper designing the useful of accounting information systems to support the current business processes, especially on the revenue cycle process. The design method is an Object Oriented Analysis and Design (OOAD) which refers to the modeling and design requirements discipline. And the result achieved by analysis and design of accounting information systems can support current activities of the revenue cycle, especially for the documentation and store of transaction data, and generate reports in accordance with company requirements. Conclusions derived from the analysis and design is the implementation of a webbased application that can help PT XYZ to do the work in different places, such as marketing office, head office and especially at the exhibition. Index Terms - Accounting Information System, revenue cycle, OOAD 

Pengaruh Kesesuaian Tugas-Teknologi, Kepercayaan dan Efektivitas Sistem Informasi Akuntansi Terhadap Kinerja Individu pada Pasar Swalayan di Kota Tangerang

2013 ◽  
Vol 5 (2) ◽  
pp. 62-80
Author(s):  
Agnes Ashianti ◽  
Albertus Fani
Keyword(s):  
Information Systems ◽  
Accounting Information ◽  
Individual Performance ◽  
Primary Data ◽  
Accounting Information System ◽  
Accounting Information Systems ◽  
Study Test ◽  
Task Technology Fit ◽  
The Individual ◽  
Systems Effectiveness

The objective of this research is to examine the effect of task-technology fit, trust of accounting information systems, and effectiveness of accounting information systems on the individual performance at a supermarket in Tangerang city.  The samples in this study were employees of a supermarket in Tangerang city who used accounting information system in doing its job. The data used in this study is primary data through questionnaires. In data analysis techniques, this study test the reliability of the formula coefficient of Cronbach 's Alpha, validity test by means of correlation using the r counted and r table, test for normality using Kolmogorov-Smirnov test, the classical assumption, hypothesis testing multiple linear regression, t test, and F test. The results showed that the task-technology fit and trust of accounting information systems each have a significant effect on the individual performance, while the effectiveness of accounting information systems does not significantly influence the individual performance. Task-technology fit, trust of accounting information systems, and the effectiveness of accounting information systems have simultaneous significant effect on the individual performance. Keyword: Task-Technology Fit, Trust of Accounting Information Systems, Effectiveness of Accounting Information Systems, Individual Performance..

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