scholarly journals Cloud accounting information systems: Threats and advantages

Accounting ◽  
2021 ◽  
pp. 875-882 ◽  
Author(s):  
Esra Al-Nsour ◽  
Sulaiman Weshah ◽  
Ahmad Dahiyat
Keyword(s):  
Information Systems ◽  
Accounting Information ◽  
Strong Relationship ◽  
T Test ◽  
Financial Information ◽  
View Point ◽  
Accounting Systems ◽  
Accounting Information Systems ◽  
External Auditors ◽  
The World

When the Corona-virus pandemic hit the world, executing and performing the jobs of the remote world became an imperative, this pandemic became as motivator to create this study which aimed to reveal the advantages and threats that encounter the implementing of Cloud Accounting Information Systems CAIS from the view point of external auditors. For that purpose, a questionnaire was developed and distributed then from 198 valid questionnaires which were analyzed by a T- test. It has been found that the main advantages are a reduction of labor and overtime costs because of the ability to access the system from anywhere, while penetration, interruption, and confidentiality are the main threats, also it was found that there is a strong relationship between implementing cloud accounting information systems (CAIS) and the limiting manipulation of financial information. The study therefore recommended upgrading the security procedures of cloud accounting systems and holding courses for auditors to enhance their abilities in auditing CAIS.

Computer Viruses and Their Role in Accounting Information Systems

2016 ◽  
Vol 4 (1) ◽  
Author(s):  
Ali Shirzad ◽  
Shaban Mohammadi ◽  
Hamedesmaeili Oghaz
Keyword(s):  
Information Systems ◽  
Accounting Information ◽  
Financial Information ◽  
The Other ◽  
Accounting Information Systems ◽  
Computer Viruses ◽  
Other Hand ◽  
Main Factors

Dependence on information and rapidly changing technology can be seen in many organizations, with proper security and intelligence systems to protect themselves. But success in providing security depends on the awareness of managers and employees. The accounting information systems in organizations are the most important element. One of the factors threatening their system is virus. Malware are computer viruses that can cause a variety of disorders, including loss of data and accounting information systems are impaired in such case. On the other hand, one of the main objectives of the viruses is to steal financial information. In this paper, one of the main factors threatening the security of accounting information systems, the viruses are described.

scholarly journals Adapting to Crisis: Accounting Information Systems during the Weimar Hyperinflation

2020 ◽  
Vol 94 (3) ◽  
pp. 593-625
Author(s):  
Sebastian Hoffmann ◽  
Stephen P. Walker
Keyword(s):  
Twentieth Century ◽  
Information Systems ◽  
Human Resources ◽  
Financial Reporting ◽  
Accounting Information ◽  
Accounting Systems ◽  
Accounting Information Systems ◽  
The Face ◽  
Managerial Reporting

German corporations are characterized as having been adaptable in the face of numerous traumatizing events during the twentieth century. This article explores how firms adapted their accounting information systems during the hyperinflation of the 1920s. It suggests that responses to the crisis focused on system elements identified as key to continuing operations. Initially, firms amended selling and purchasing arrangements, modified financial reporting, and shifted managerial reporting to nonmonetary information. As inflation accelerated, human resources were diverted to maintaining critical functions, especially those related to remunerating labor. While some elements of accounting systems fell into disrepair, there were also examples of innovation.

scholarly journals The Effectiveness of the Quality of Performance Using the Cost Accounting Information System in the Control of Quality Costs Study in the General Company for Electrical Industries

2019 ◽  
Vol 27 (2) ◽  
pp. 115-132
Author(s):  
Hanan Abdullah Hassan Al-Amar ◽  
Qasim Ali Omran Al-Bayati ◽  
Huda Jabbar Kadhum Al-Haiyali
Keyword(s):  
Information Systems ◽  
Raw Materials ◽  
Accounting Information ◽  
Cost Accounting ◽  
Technical Standards ◽  
Accounting Systems ◽  
Accounting Information Systems ◽  
Quality Costs ◽  
The Cost

The financial operations which carried out by economic unity are proven treatment and documenting and continuous down to makers decision by relevance objective and time and then to reflect on the decision maker in any center of responsibility. That ’s provided by the system accounting information where the source is the basis for producing important accounting information, And the cost accounting information systems of the most important information systems that deal with data processing and conversion to information of relative importance to the beneficiaries. Which is consist with The objective of the research that emphasize the importance of accounting systems in general and systems cost in particular to achieve the highest c The research has led to a number of results, the most important of which is the difficulty in controlling quality costs as well as the waste of economic resources in the company. The researchers recommended adherence to the technical standards to achieve the quality of performance as well as conducting a thorough examination of samples and focusing on the quality of raw materials and testing before use to reduce the proportion Damage.

The REA Modeling Approach to Teaching Accounting Information Systems

2003 ◽  
Vol 18 (4) ◽  
pp. 427-441 ◽  
Author(s):  
William E. McCarthy
Keyword(s):  
Information Systems ◽  
Business Process ◽  
Value Chain ◽  
Accounting Information ◽  
The United States ◽  
Mirror Image ◽  
Accounting Systems ◽  
Business Policy ◽  
Accounting Information Systems ◽  
Economic Agents

The REA model was first conceptualized in a paper for the 1982 The Accounting Review as a framework for building accounting systems in a shared data environment, both within enterprises and between enterprises. The model's core feature was an object pattern consisting of two mirror-image constellations that represented semantically the input and output components of a business process. The REA acronym derives from that pattern's structure, which consisted of economic Resources, economic Events, and economic Agents. Simultaneous with its research publication, REA began to be used as a framework for teaching accounting information systems (AIS), originally at Michigan State University and then gradually at other colleges and universities. In its extended form, the REA model integrates the teaching of accounting transaction structures, commitment and business policy specification, business process engineering, and enterprise value chain construction. As of 2003, REA modeling is used in a variety of AIS courses and featured in a variety of AIS textbooks, both in the United States and internationally.

scholarly journals Role of Electronic Accounting Information Systems in Reducing the Phenomenon of Tax Evasion in Facilities Subject to Income and Sales Tax in the Hashemite Kingdom of Jordan

2020 ◽  
Vol 10 (2) ◽  
pp. 135
Author(s):  
Reem Oqab Hussein Al- Khasawneh
Keyword(s):  
Information Systems ◽  
Tax Evasion ◽  
Accounting Information ◽  
Sales Tax ◽  
Accounting Systems ◽  
Accounting Information Systems ◽  
Output Stages ◽  
High Degree ◽  
Very High

The study aimed at identifying the role of e-accounting information systems in reducing tax evasion in term of its three stages inputs, processing and outputs. It also explained the role of a compatibility between e-accounting systems and the instructions and procedures of income tax authority for reducing tax evasion. For achieving the purposes of the study, a questionnaire was distributed to employees of tax evasion authority, income and sales tax inspectors. The study found that using e-accounting information systems in the facilities subject to income and sales tax has contributed to a very high degree at input stage whereas the contribution of using e-accounting systems has been high at processing and output stages. In addition, the study indicated that existing the compatibility between e-accounting systems and the instructions of income and sales tax authority has highly contributed to the reduction of tax evasion. It also illustrated that the procedures and methods of professional examination of e-accounting information systems developed by income and sales tax authority have contributed to a very high degree of the reduction of tax evasion. Moreover, the study found that a sufficient experience of employees of income and sales tax authority in the field of using e-accounting information systems has contributed to a very high degree of the reduction of spreading of the phenomenon of tax evasion.

scholarly journals Implementation of information accounting systems

Ekonomika APK ◽  
2020 ◽  
Vol 313 (11) ◽  
pp. 74-79
Author(s):  
Hanna Skyba ◽  
Oksana Tsimoshynska ◽  
Inna Bezhenar
Keyword(s):  
Information Systems ◽  
System Analysis ◽  
Accounting Information ◽  
Information Resource ◽  
Information Support ◽  
Practical Significance ◽  
Enterprise Information ◽  
Accounting Systems ◽  
Accounting Information Systems ◽  
Business Entities

The purpose of the article is to define accounting information systems as an element of enterprise information resource management, compare the criteria for the content of regulated (financial) and management reporting for the formation of an enterprise information resource. Research methods. General and special methods of scientific knowledge were used: system approach and system analysis (in determining the essence and basic elements of the assessment of information flows); historical and logical method (in the study of the formation, development and development of theoretical and methodological provisions for the formation and implementation of information accounting systems); analysis and synthesis (when developing proposals for the implementation of accounting information systems in the practical activities of the enterprise); monographic (when assessing the results of adaptation of employees of the enterprise, who should be responsible for the implementation of the platform). Research results. The great importance of the obtained theoretical and practical developments on the formation and use of information accounting systems as the basis for the formation of an enterprise information resource for the development of accounting theory and the introduction of its provisions into the practical activities of business entities has been proved. A number of practical situations that may accompany the implementation of information accounting systems for information support of effective management are stated. Scientific novelty. Review of the possibility of choosing an information platform on which the collection, processing and transmission of information will be carried out in order to make management decisions. Practical significance. The necessity of introducing accounting information systems at the enterprise is substantiated with the prediction of a number of methodological measures for the division of information, depending on its discreteness. It also identified the need to foresee a number of organizational paths for the implementation of platforms. Figs.: 1. Refs.: 12.

Ranking Faculties, Ph.D. Programs, Individual Scholars, and Influential Articles in Accounting Information Systems Based on Citations to Publications in the Journal of Information Systems

2013 ◽  
Vol 28 (1) ◽  
pp. 111-144 ◽  
Author(s):  
Daryl M. Guffey ◽  
Nancy L. Harp
Keyword(s):  
Information Systems ◽  
Doctoral Students ◽  
Department Chairs ◽  
Accounting Information ◽  
Accounting Systems ◽  
Accounting Information Systems ◽  
Current Accounting ◽  
Systems Research ◽  
Citation Metrics ◽  
Over Time

ABSTRACT This paper ranks systems faculties, accounting doctoral programs, individual accounting systems researchers, and the most influential accounting systems articles based on Google Scholar citations to publications in the Journal of Information Systems (JIS). All articles published in JIS for its first 25 years of existence are included and four citation metrics are used. Information is presented over three time periods (1986–1993, 1994–2001, and 2002–2010) to provide additional insights on changes over time. The study also analyzes the content and research methods of “most cited” articles and describes trends in the types of systems research that have had the greatest impact. Findings suggest that JIS's impact has consistently improved over time. The H-index for JIS also suggests that the journal compares favorably among its peers. A correlation analysis between the four citation metrics and the number of articles published in JIS provides evidence that counting articles published is a reasonable proxy for the influence or significance of authors. Potential doctoral students with an interest in accounting information systems, new Ph.D.s with an interest in accounting information systems, current accounting information systems faculty, department chairs, deans, and other administrators will find these results informative.

Second-Order Uncertainty in Accounting Information and Bilateral Bargaining Costs

2000 ◽  
Vol 12 (1) ◽  
pp. 115-139 ◽  
Author(s):  
Susan F. Haka ◽  
Joan L. Luft ◽  
Brian Ballou
Keyword(s):  
Information Systems ◽  
Probability Distributions ◽  
Accounting Information ◽  
Second Order ◽  
Bilateral Bargaining ◽  
Accounting Systems ◽  
Accounting Information Systems ◽  
First Order ◽  
Increased Risk ◽  
High Level

Bargaining costs have been identified as a key determinant of the organization of economic activity, and accounting information plays a significant role in contracts created through bargaining. Properties of accounting information systems can increase or decrease the uncertainty associated with accounting-based payoffs; we show in a bilateral bargaining setting that increased uncertainty leads to increased delays in reaching agreement and increased premiums for the party bearing the uncertainty. We examine two types of uncertainty: first-order (uncertainty about outcomes) and second-order (uncertainty about the probability distributions of outcomes). At a moderately high level of first-order uncertainty, we find that an accounting information system that lowers second-order uncertainty halves the time bargainers need to reach agreement and decreases the premium paid to the bargainer bearing increased risk by 43 percent. The fact that bargaining efficiency gains can arise from accounting systems that reduce second-order uncertainty can help explain the choices firms make in designing and operating their accounting information systems.

THE EFFECT OF ACCOUNTING INFORMATION SYSTEMS ON EMPLOYEE PERFORMANCE IN PT MATAHARI DEPARTMENT STORE BANDA ACEH

2020 ◽  
Vol 10 (2) ◽  
Author(s):  
Eva Susanti ◽  
Nasrullah Nasrullah
Keyword(s):  
Information System ◽  
Information Systems ◽  
Employee Performance ◽  
Accounting Information ◽  
Strong Relationship ◽  
Research Data ◽  
Survey Method ◽  
Accounting Information System ◽  
Accounting Information Systems ◽  
Banda Aceh

The purpose of this study was to examine the Accounting Information System on Employee Performance at PT. Matahari Depertment Store Banda Aceh. This research is a research using survey method with associative descriptive approach. This research was conducted from November 2018 to completion. The object in this study is the Accounting Information System on Employee Performance at PT. Matahari Depertment Store Banda Aceh The sample of this research is 39 respondents. Research data were collected through questionnaires, and documentation studies. The research data were analyzed using a simple linear regression model and processed using SPSS (Statistical Product and Service Solutions) version 22 assistance, the t test (partial) was intended to partially determine the effect of the independent variables on the dependent variable at the 95% confidence level (α = 0.05). The results showed that the Accounting Information System affects the Performance of Employees at PT. Matahari Depertment Store Banda Aceh. Accounting Information Systems have a strong relationship to Employee Performance at PT. Matahari Depertment Store Banda Aceh

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