Statistical Sampling for Accounting Information.

Accounting for animal density gradients using independent information in distance sampling surveys

Distance sampling is extensively used for estimating animal density or abundance. Conventional methods assume that location of line or point transects is random with respect to the animal population, yet transects are often placed along linear features such as roads, rivers or shorelines that do not randomly sample the study region, resulting in biased estimates of abundance. If it is possible ...

Capturing affect via the experience sampling method: Prospects for accounting information systems researchers

Article history: Received 10 August 2010 Received in revised form 20 December 2010 Accepted 21 December 2010 A growing body of literature spanning the social, psychological, and neurological sciences is studying the influence of affect (emotions, feelings and moods) within a variety of decision-making contexts. Accounting Information Systems (AIS) researchers interested in capturing affect with...

Statistical Sampling for Process Assessments

ment programs, such as those based on the eSourcing Capability Model for Service Providers (eSCM-SP) and Capability Maturity Model Integration for Development (CMMIDEV), rely on a sample of engagements (or projects) in drawing conclusions about organizational capability. The intent is to determine the normal behavior in the organization based on a “representative” sample, but a rigorous definit...

Linking accounting and process-aware information systems - towards a generalized information model for process-oriented accounting

Process-aware information systems (PAIS) have been proposed as a vital means to facilitate the adoption of BPM within organizations. Many studies exist that report on PAIS implementations with enterprise resource planning systems and workflow management systems being the most widely implemented types of PAIS. Accounting information systems (AIS) on the other side are among the first types of co...

Information Security Management Accounting