The ability to understand, document, and suggest improvements for a business process is an import­ ant skill for an accounting student for the following reasons: (1) efficient business processes give businesses a competitive advantage; (2) business process analysis provides auditors with an assess­ ment of business risk; and (3) successful enterprise resource planning implementation depends on ...

Although the diffusion of information technologies has been widely considered in the Australian context, very few studies seem to have focus on the adoption and diffusion of information systems among individual accountants. This research investigates factors affecting the use of Accounting Information Systems (AIS) by Australian accounting practitioners. The Unified Theory of Acceptance and Use...

The accounting information systems (AIS) field is undergoing expansive changes, both professionally and academically. The AIS sections of the American Accounting Association (AAA) have grown, jointly enrolling close to 900 members and publishing two journals. The field has at least four other journals being published, with others emerging. Research areas once traditionally part of the AIS domai...

Current accounting professionals were surveyed regarding their perceived value of information systems (IS) classes in preparing accounting students for the work place. The respondents were requested to identify relative importance, in terms of depth of coverage of IS topics in university courses. The topics and skills included programming languages, hardware, office software, database, networks...

The Accounting Information System (AIS) is generally employed for the automation of operational processes and enhancement company efficiencies, but more recently, AIS developments have had a great effect on process sustainable decision-making among organizations. However, previous research its capabilities attributed success to critical factors. Therefore, in current work, De Lone Mc Lean’s (D&...

In the era of rapid information development, with popularity computers, advancement science and technology, ongoing expansion IT technology business, enterprise resource planning (ERP) system has evolved into a platform guarantee for fulfilment company management procedures after long-term operations. Because developments in most manual accounting are being replaced by computerized Accounting I...