Application of information technology in accounting has improved the efficiency and quality of the work, optimized business decision and risk management. However, the research on application of accounting information system, as well as the application level is far behind the development of the information system itself. The paper analyzes the impact of information technology on accounting theor...

The rapid development of IT, availability of user friendly accounting software and the increased competition have forced companies to adapt CAIS in order to remain competitive whereas threats to CAIS are unavoidable in the dynamic environment. In this scenario, security controls of CAIS are vital to the organizations. This study examines the existence and adequacy of implemented computerized ac...

AISS (Adaptive Intelligent Sensing System), a real-time pattern recognition system with learning capability has been developed by OKK INC. AISS was designed on the concept that indispensable keys for intelligent sensing are the following three. a ) Real-time processing b ) Adaptivity c ) Real-time monitoring capability a ) Real-time processing b ) Adaptivity c ) Real-time monitoring capability ...

conclusions there are advantages in applying accrual-based accounting in the public sector which certainly depends on how this system is implemented in the sector. results developed countries have implemented accrual-based accounting and utilized the valid, reliable and practical information in accrual-based reporting in different areas such as price and tariffs setting, operational budgeting, ...

Data management is part of information resource which includes all activities that ensure company data resources are accurate, up-to-date, and safe from tampering, also available to users the company. This study aims find out about role concept database in managing large volumes data. The result showed include collection, integrity, testing, storage, maintenance, security, organization, retriev...

The passenger revenue accounting (PRA) system has the monumental task of accounting for each of the 60,000 or so tickets that Northwest Airlines sells each day. One function of PRA is to audit each ticket to ensure that the travel agent or Northwest ticket station that sold the ticket collected the correct fare and claimed the correct commission. The fare and commission audit expert system perf...

The objective of the research is to clarify what Blockchain technique is and the developments of its various uses, and identify the accounting perspective of this technique and the possibility of using it in accounting work. It also aims at demonstrating how to utilize its Blockchain technique in accounting information systems, and identify the most important potential effects of the use of tec...

Non-governmental Organisations (NGOs) perform an important role in the economic development of developing countries by providing services to society through welfare works for community development, assistance in national disasters, sustainable system development, and popular movements. In recent years, funding constraints, calls for accountability, media exposure and the development of a contra...