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...

The aim of this study was to explore the critical success factors that affect accounting information systems development fitness in Jordanian industrial companies. In addition, the paper aims to test the effectiveness level of the AIS and causality relation between the system development process and its effectiveness level. A survey using self-administered questionnaire has been carried out to ...

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 ...

The effectiveness of an accounting information system is one the important foundations that assist workers in producing timely, accurate, and reliable reports for decision-making process a company. This study aims to determine effect personal technical skills, IT sophistication top management support on AIS. research was conducted at Krisna Souvenirs Typical Bali III using quantitative approach...

Although the field of Accounting Information Systems (AIS) has a long tradition, there is still a lack of a widely adopted conceptualization. In this paper, The UFO ontology patterns are regarded for application by analogy and extension in the engineering of a core ontology for AIS. The new IASB Conceptual Framework for Financial Reporting is used as a main source of the domain knowledge, and a...

In this research we study the influencing factors that have direct effect on successful AIS implementing. According to other researches, we specified some factors that are most efficacious ones, and categorized them through three main hypotheses of human recourses, technical characteristics of AIS and management strategies. To study various dimensions of these groups we determined some other fa...

Many organizations are facing the challenge that employees supplement their standardized Accounting Information Systems (AIS) with individually tinkered spreadsheets or other types of workaround systems. While such supplements provide employees with the flexibility to adjust the AIS to their individual preferences and to respond quickly to new opportunities, these supplements also cause adverse...