scholarly journals Using Deming's Cycle for Improvement in a Course

2020 ◽  
Vol 15 (3) ◽  
pp. 31-45
Author(s):  
Anil K. Aggarwal
Keyword(s):  
Big Data ◽  
Information Systems ◽  
Data Analytics ◽  
Business Models ◽  
Accounting Information ◽  
Professional Organizations ◽  
Longitudinal Assessment ◽  
Accounting Information Systems ◽  
Pdca Cycle ◽  
Future Challenges

The boundaries between accounting and technology is becoming fuzzier as accounting companies are becoming consulting companies. Digital economies are changing business models and companies that do not adept can become obsolete very fast. Even professional organizations are recommending using technology to modernize, automate and expedite accounting discipline. Therefore, it is necessary to train personnel to become competent in both technology and accounting. Universities are fulfilling this requirement by offering courses such as Accounting Information Systems, data analytics, big data, etc. This article uses Deming's PlanDoCheckAct (PDCA) cycle for longitudinal assessment and improvement of the AIS course. Instead of re-inventing the wheel, instructors can learn from our experience. This article would be useful for instructors trying different and emerging approaches. In addition, this article would be useful for instructors trying to engage students and to train them for future challenges.

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 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.

Bringing Scholarly Data Analytics Knowledge Using Emerging Technology Tools in Accounting into Classrooms: A Bibliometric Approach

2020 ◽  
Author(s):  
Qi Liu ◽  
Victoria Chiu ◽  
Brigitte W Muehlmann ◽  
Amelia Baldwin
Keyword(s):  
Information Systems ◽  
Intelligent Systems ◽  
Data Analytics ◽  
Accounting Information ◽  
Emerging Technology ◽  
Managerial Accounting ◽  
Accounting Information Systems ◽  
Accounting Research ◽  
Technology Tools ◽  
Scholarly Data

This study aims to help educators advance the integration of scholarly data analytics knowledge using emerging technology tools in accounting throughout the curriculum, thereby contributing to teaching for future-oriented practice. It provides an analysis of 215 peer-reviewed data analytics contributions including 16 classroom applications published from 2004 to 2018 in the six journals that have largely served as destinations of technology-related accounting research of all kinds and are commonly referred to as AIS journals, which are the Journal of Information Systems, International Journal of Accounting Information Systems, Journal of Emerging Technologies in Accounting, International Journal of Digital Accounting Research, AIS Educator Journal and Intelligent Systems in Accounting, Finance and Management. Accounting educators find detailed guidance on which peer-reviewed data analytics research contributions and tools are available to be integrated into financial and managerial accounting, auditing, accounting information systems, and tax courses.

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.

Put Your Best Text Forward: Introducing Textual Analysis into the Accounting Classroom

2021 ◽  
Author(s):  
Ingrid Fisher ◽  
Mark Hughes ◽  
Diane J. Janvrin
Keyword(s):  
Information Systems ◽  
Data Analytics ◽  
Textual Analysis ◽  
Accounting Information ◽  
Digital Data ◽  
Financial Statement ◽  
Accounting Students ◽  
Accounting Profession ◽  
Financial Statement Analysis ◽  
Accounting Information Systems

The use of textual analysis methods in the accounting profession has grown markedly in recent years. Accounting professionals as well as business and accounting accreditors have called for accounting students to acquire an increased depth and breadth of knowledge of digital data analytics. This case enables accounting instructors, with no previous background or experience in textual analysis, to introduce students to the use of textual analysis in accounting and allows students to conduct simple analyses using freely available software and documents retrieved from publicly available SEC filings. This case is designed for auditing, accounting information systems, fraud examination, and financial statement analysis courses, but it can be used in any accounting course where the content of relevant documents is subject to examination.

Infer, Predict, and Assure: Accounting Opportunities in Data Analytics

2015 ◽  
Vol 29 (3) ◽  
pp. 719-742 ◽  
Author(s):  
Gary P. Schneider ◽  
Jun Dai ◽  
Diane J. Janvrin ◽  
Kemi Ajayi ◽  
Robyn L. Raschke
Keyword(s):  
Information Systems ◽  
Data Analytics ◽  
Accounting Information ◽  
Current Data ◽  
Decision Makers ◽  
Accounting Information Systems ◽  
Accounting Practice ◽  
Use Of Data ◽  
Accounting Environment ◽  
Organizing Principles

SYNOPSIS The business use of data analytics is growing rapidly in the accounting environment. Similar to many new systems that involve accounting information, data analytics has fundamentally changed task processes, particularly those tasks that provide inference, prediction, and assurance to decision-makers. Thus, accounting researchers and practitioners must consider data analytics and its impact on accounting practice in their work. This paper uses the organizing principles from Mauldin and Ruchala's (1999) meta-theory of accounting information systems (AIS) to identify current data analytics use, examine how data analytics impacts the accounting environment, and discuss challenges and research opportunities.

GADGET: AN ACCOUNTING DATA GENERATOR

2020 ◽  
Author(s):  
Matthew Holt ◽  
Bradley Lang
Keyword(s):  
Information Systems ◽  
Data Analytics ◽  
Accounting Information ◽  
Accounting Data ◽  
Accounting Information Systems ◽  
Transaction Data ◽  
Data Generator ◽  
Revenue Cycle ◽  
Data Analytic

With the proliferation of data analytics in the field of accounting, educators are in need of resources to enhance their curricula with analytics projects. This paper provides educators with a robust tool that generates large, unique revenue-cycle transaction data with certain realistic properties. The datasets can be used by educators to teach accounting-based data analytic procedures in accounting information systems, auditing, fraud, and data analytics classes. Additionally, multiple potential implementation opportunities for the datasets are proposed and a comprehensive example case is provided.

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.

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