The development of an interfirm cooperative relationship leads to the creation of accounting information flows between firms, that have to exchange their accounting information in order to achieve cost reduction and to create value. As a consequence, firms should implement both new management...

This paper assesses the stakeholder-related factors which influence Accounting Information Systems (AIS) effectiveness in Tanzania's Local Authorities (LAs). Using data collected from 19 LAs in Tanzania, we tested six factors: management support, qualification of accounting staff, education of...

In today's commercial world, accounting softwares are of great importance for purposes of collecting, classifying and yielding financial reports; thus, it is an essential necessity for every firm to select appropriate and highly efficient software in order to reach their organizational goals....

Die stetig wachsende Komplexität von Hard- und Softwaresystemen sowie der steigende Funktionsumfang bei stets kürzer werdenden Produktzyklen führen zunehmend zum Einsatz von modellbasierten Technologien in der Entwicklung und bei den Tests. Bei der Entwicklung und beim Test solcher komplexer...

The aim of this paper is to present some considerations about the (market) reality and the accounting. The considerations are some kind of a discussion, how accounting systems are linked by the feedback mechanism with managers. Various aspects of modern markets are presented. In particular, the...