...Simon Thies; Marko Kureljusic; Erik Karger; Thilo Krämer ABSTRACT Recent cases, such as Wirecard, Luckin Coffee, and Steinhoff, highlight the vulnerability of current accounting practices and question their suitability to prevent criminal behavior. Triple-entry accounting (TEA) is a possible...

...J. Efrim Boritz; Theophanis C. Stratopoulos ABSTRACT Anecdotal and empirical evidence indicates that the growing adoption of artificial intelligence (AI) within accounting firms and accounting departments leads to improvements in efficiency, a gradual increase in the share of AI workers...

... were presented as papers at JISC2016. They treat different aspects of the growing availability and use of data in organizations. The ripple effect of Big Data on university-level education for accountants comes through calls from employers for entry-level accountants and auditors with analytical...

... resource. The concepts of possession and ownership map directly to the same concepts in property law. The expressive power of the POA model covers traditional accounting, the REA ontology, and value networks. A POA model has the graphical notation and semantic precision that is required for model-driven...

...Matthew D. Pickard; Gary Cokins ABSTRACT Extensive data mining and analytics (DM&A) are increasingly requisite for companies to be competitive in this age of information. This demand, combined with (1) accountants' reputation for understanding and generating quality data, and (2) the increased...

...Fiona Harrigan ABSTRACT This paper studies accounting controls in the design and production of the 787 aircraft project by Boeing Commercial Aircraft Group (BCAG). The literature strongly supports the role of accounting control systems in operationalizing de-integrated structures, acknowledging...