Search Results - subject:"Accounting Information System"

Endogenous accounting discretion and its implications for bias and information content of accounting reports

Chen, Qi (contributor); Mittendorf, Brian (contributor); … - 2007 - This draft: March 2007

accounting information system in the presence of incentive concerns and identify conditions under which bias may arise in the … accounting system. By viewing the accounting information system as an endogenous choice variable by firm owners and bias as … demand to an (accounting) information system. In other words, we abstract from the multiple roles accounting information …

Persistent link: https://www.econbiz.de/10003768078

Ištvánfyová, Jana; Mejzlík, Ladislav - In: Český finanční a účetní časopis 2006 (2006) 2, pp. 124-129

The paper deals with general questions of business data communication, particularly it focuses on the XBRL open data format. Moreover, a brief list of possible XBRL implementation impacts on financial reporting issues are discussed, mainly online reporting and continuous auditing is surveyed....

Persistent link: https://www.econbiz.de/10011194956

Improving financial reporting using XBRL : opportunities and challenges

Scherr, Elisabeth - 2013

Persistent link: https://www.econbiz.de/10010254196

An analysis of attributes that impact adoption of audit software : an empirical study in Saudi Arabia

Razi, Muhammad A.; Madani, Haider H. - In: International journal of accounting and information … 21 (2013) 2, pp. 170-188

Persistent link: https://www.econbiz.de/10009759404

Transformation of business practices as driver of accounting ideologies

Mohammad, Ahmed A. - In: International journal of critical accounting : IJCA 5 (2013) 1, pp. 17-33

Persistent link: https://www.econbiz.de/10009760799

Massendatenanalysen in der Jahresabschlussprüfung : Grundlagen und praktische Anwendungen mit Hilfe von IDEA

Goldshteyn, Michael; Gabriel, Alexandra; Thelen, Stefan - 2013

Persistent link: https://www.econbiz.de/10010229720

Accounting information systems for decision making

Mancini, Daniela (ed.) - 2013

This book contains a collection of research papers on accounting information systems including their strategic role in decision processes, within and between companies. An accounting system is a complex system composed of a mix of strictly interrelated elements such as data, information, human...

Persistent link: https://www.econbiz.de/10010190311

An empirical investigation of the impact of globalisation and information technology on the role of the management accountant : evidence from the United Arab Emirates

Halbouni, Sawsan Saadi; Nour, Mohamed Abdalla - In: International journal of accounting, auditing and … 9 (2013) 3, pp. 286-306

Persistent link: https://www.econbiz.de/10010198552

The didactic challenge of accounting information systems and ERPs for business schools : a proposal for the Italian universities

Dameri, Renata Paola; Garelli, Roberto; Ricciardi, Francesca - In: Accounting information systems for decision making, (pp. 337-349). 2013

Persistent link: https://www.econbiz.de/10009787958

Putting IS and organizational change into context : the pros and cons in Kibernetes

Rupo, Daniela - In: Accounting information systems for decision making, (pp. 289-297). 2013

Persistent link: https://www.econbiz.de/10009787969