The study aims to determine the effect of technological advances accounting information system performance on hospitality industries. theory used is Technology Acceptance Model (TAM) test acceptance technology by users. thesis uses primary data collection through questionnaire distribution users at three-star and four-star hotels in Tangerang Area, Indonesia. indicates if affect performance. re...

Technology that develops rapidly causes significant changes in the accounting field. These require accountants to continue follow developments and improve their competence. Historically, development of has been divided into three eras, starting from farming era then industrial present, namely information age. The more advanced technology (IT), influence it will have on One effects IT progress c...

This paper analysed the effect of electronic internal auditing (EIA) based on Control Objectives for Information and Related Technologies (COBIT) framework. Organisations must implement an up-to-date accounting information system (AIS) capable meeting their requirements. Electronic audit risk (compliance assessment, control assurance, assessment) is a development by Weidenmier Ramamoorti (2006)...

The research aims to examine the effect of quality Accounting Information System (AIS) on financial performance listed companies in Sri Lanka. Out 290 companies, 165 were selected as a sample using Proportionate Stratified Random Sampling technique and size was calculated via calculator web 95% confidence level 5% confident interval. Quality AIS measured through system flexibility, sophisticati...

At universities, educating students on real-life practices is one of the key drivers in a changing academic environment. Academic institutions encourage the study of the learning environment and ensure that appropriate strategies are in place for educating students. A first-year Accounting I student stated the importance of computerised accounting: “Computerised accounting is used in the workpl...

Artificial Immune Systems (AIS) can be defined as soft computing systems inspired by immune system of vertebrates. Immune system is an adaptive pattern recognition system. AIS have been used in pattern recognition, machine learning, optimization and clustering. Feature reduction refers to the problem of selecting those input features that are most predictive of a given outcome; a problem encoun...

The adoption of IFRS around the world is occurring rapidly to bring about accounting quality improvement through a uniform set of standards for financial reporting. However, accounting quality is a function of the firm’s overall institutional setting, including the legal and political system of the country in which the firm resides. This paper documents the prospects of IFRS adoption and their ...

This paper examines the market efficiency consequences of accounting disclosure in the context of stock markets as a Keynesian beauty contest, an influential metaphor originally proposed by Keynes (1936) and recently formalized by Allen, Morris, and Shin (2006). In such markets, public information plays an additional coordination role, biasing stock prices away from the consensus fundamental va...

The real challenge of business environment is derived from a situation where organizations need to find opportunities on how to introduce ideas and new products to market that provide future earnings stream. Management accounting is used as a tool in this process and provides information on opportunities and threats. The purpose of this research is to explain the role of management accounting i...

ABSTRACT The study of cybersecurity issues plays a fundamental role in accounting information systems (AIS) research. However, as the importance has continued to grow other disciplines, such computer science and management systems, it become less clear what is distinct about AIS-based research, unique insights AIS research contributed cybersecurity, promising directions for into remain untapped...