this paper examines the usefulness of the auditing organization for the auditing profession from the point of view of the scientific board members of accounting groups of public universities, master of science courses and ph.d. students of accounting at public universities, financial managers of active companies in the tehran stock exchange and the mangers of private auditing institutes. the re...

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 ...

This study investigates the factors that influence accounting information systems (AIS) adoption among accountants. Drawing on the unified theory of acceptance and use of technology (UTAUT), the task–technology fit (TTF) model and the institutional theory, we developed a research model for AIS adoption by accountants. Data was collected from 216 accountants and multiple linear regression was em...

On another occasion we sketched the general characteristics of an integrated accounting system of the future. The criteria that we set before us in developing such a system were two fold. We wanted first of all to provide management with routine quantitative information, useful in analyzing the efficacy of existing organizational configurations, and second we felt that such information should b...

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...

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...

This research examines physician response to implementation of an activity-based costing (ABC) system developed and designed with physician input. We analyze changes in resource utilization for treatment of cataract patients and find changes in practice patterns, where physicians redeployed resources toward more severely ill patients and decreased average length of stay. We also find preliminar...

In the face of the fast developing of Information and technology and the appearance of the new management theory, the author analyze the abuse of the conventional accounting system, and use the advance ideas on modern information and technology (REA model and events drive) and the cooperation theory to redesign the frame of Accounting Information System of Third party logistics enterprise, and ...

The functions of accounting and statistics are in most respects similar, These fields are both tools, concerned with the processes of measurement, collection of data, analysis and decision making. In performing their functions both accounting and statistics rely heavily on signals generated by variations from expected performance. Even in their manifested differences these two fields are at wor...