The use of Electronic Health Records (EHRs) is spreading rapidly in several countries. The systems currently used, however, are not designed to permit secondary use of collected data. We present a new design for an EHR system that is capable of connecting information from multiple sites for use in clinical studies by means of an accounting information system and a hospital information system (H...

More and more often, accounting professionals are being included on information systems project teams in an oversight role. One aspect of this role is to determine when a project is too dysfunctional to be continued. This study examined whether the accounting education received by students is adequate in this area through the use of an innovative research approach (conjoint analysis) that exami...

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...

We investigate the changes in the value relevance of accounting information among Chinese firms over the past two decades, during which accounting reforms are launched to provide decision makers with increased disclosure and higher quality financial information. We also investigate the factors that differentiate firms showing significant value relevance improvement from firms showing little imp...

We develop a theoretical basis for integration and segregation of multiple outcomes with underlying S-shaped value functions. Our theoretical findings suggest that Thaler’ principles of mental accounting work as postulated when we deal with events having only positive outcomes (gains) or only negative ones (losses). In the case of ‘mixed’ events with positive and negative outcomes, determining ...