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1-12 of 12
Keywords: accounting information systems
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Journal Articles
Extracting Financial Data from Unstructured Sources: Leveraging Large Language Models
Available to Purchase
Journal:
Journal of Information Systems
Journal of Information Systems (2025) 39 (1): 135–156.
Published: 05 February 2025
... Classifications: M41; O31; C81. Editor’s note: Accepted by Diane J. Janvrin, under the Senior Editorship of Tawei Wang. data extraction information processing unstructured data large language model (LLM) ChatGPT PDF reports design science accounting information systems Accounting...
Journal Articles
Editors' Introduction to the Special Section on Cloud Computing and Accounting Information Systems (JISC 2018)
Available to Purchase
Journal:
Journal of Information Systems
Journal of Information Systems (2020) 34 (2): 1–4.
Published: 01 June 2020
... Information Systems (AIS) section and the Association of International Certified Professional Accountants (AICPA). This JIS research will help advance cloud computing research related to the domain of accounting information systems. The conference included seven research papers with related industry...
Journal Articles
Cloud-Based In-Memory Columnar Database Architecture for Continuous Audit Analytics
Available to Purchase
Journal:
Journal of Information Systems
Journal of Information Systems (2020) 34 (2): 87–107.
Published: 01 June 2020
... Business School, New Brunswick, NJ, USA. Editor's note: Accepted by Graham Gal, under the Senior Editorship of Patrick R. Wheeler. 9 2017 6 2019 2020 accounting information systems continuous auditing in-memory computing columnar storage cloud computing In the era...
Journal Articles
Accounting Information Technology in Small Businesses: An Inquiry
Available to Purchase
Journal:
Journal of Information Systems
Journal of Information Systems (2019) 33 (2): 63–75.
Published: 01 June 2019
... of the personal computer, one may conclude that practically all small businesses 1 today use computer-based accounting information systems. There are no published articles since 1991 addressing small business accounting which do not assume the pervasiveness of computerized accounting software. Given...
Journal Articles
Citation-Based Benchmarks and Individual Accounting Faculty Research Rankings by Topical Area and Methodology
Available to Purchase
Journal:
Journal of Information Systems
Journal of Information Systems (2018) 32 (2): 115–140.
Published: 01 June 2018
... Scholar data from 7,113 articles published in respected accounting journals, we find that citation totals differ significantly based on accounting topic area (accounting information systems, audit, financial, managerial, tax, other) and methodology (analytical, archival, experimental, other), suggesting...
Includes: Supplementary data
Journal Articles
Budget Adjustments and Spending Patterns: A Transaction-Cycle View
Available to Purchase
Journal:
Journal of Information Systems
Journal of Information Systems (2018) 32 (1): 19–43.
Published: 01 March 2018
... in determining asymmetric ratcheting during budgeting. We discuss our contributions from the perspectives of theory and practice of accounting, budgeting, and accounting information systems. We are grateful to Carla Wilkin (editor) and three anonymous reviewers for their critical feedback and constructive...
Journal Articles
Accounting Information Systems and Ethics Research: Review, Synthesis, and the Future
Available to Purchase
Journal:
Journal of Information Systems
Journal of Information Systems (2017) 31 (2): 65–81.
Published: 01 June 2017
...Binod Guragai; Nicholas C. Hunt; Marc P. Neri; Eileen Z. Taylor ABSTRACT The rapid evolution of technology and the increasingly integrated nature of Accounting Information Systems (AIS) in business provide opportunities for those who interact with these systems to act unethically. Accountants...
Includes: Supplementary data
Journal Articles
The Intersection of “Bad Apples,” “Bad Barrels,” and the Enabling Use of Performance Measurement Systems
Available to Purchase
Journal:
Journal of Information Systems
Journal of Information Systems (2017) 31 (2): 25–48.
Published: 01 June 2017
...Laurie L. Burney; Robin R. Radtke; Sally K. Widener ABSTRACT A performance measurement system (PMS) consists of data transformed into performance measures, which is used to control operations and employee behavior. As such, a PMS is embedded within the broader accounting information system (AIS...
Journal Articles
Researching at the Intersection of Accounting and Information Technology: A Call for Action
Available to Purchase
Journal:
Journal of Information Systems
Journal of Information Systems (2016) 30 (2): 159–167.
Published: 01 June 2016
...Uday S. Murthy ABSTRACT In this commentary, I argue for a more focused definition of accounting information systems (AIS) as a field at the intersection of accounting and information systems. I contend that the lack of a focused definition is a significant factor leading to some of the more...
Journal Articles
Thirty Years of the Journal of Information Systems: Reflections of a Prodigal Son
Available to Purchase
Journal:
Journal of Information Systems
Journal of Information Systems (2016) 30 (1): 137–146.
Published: 01 March 2016
... persistent and persuasive, however—they contended that the views of an “outsider” who also had some knowledge of the accounting information systems (AIS) field would be useful. In the end, they prevailed. Nonetheless, I have written this reflections paper with trepidation. The reasons lie in history...
Includes: Supplementary data
Journal Articles
Facing the Consequences: Examining a Workaround Outcomes-Based Model
Available to Purchase
Journal:
Journal of Information Systems
Journal of Information Systems (2015) 29 (2): 137–159.
Published: 01 August 2015
... that we now turn. Editor's note: Accepted by Stewart A. Leech. 2015 workarounds input-outcome accounting information systems In response to a dynamic and increasingly competitive business environment, many organizations are adopting Enterprise Systems (ES) in an effort...
Journal Articles
The Perceived Impact of Journal of Information Systems on Promotion and Tenure
Available to Purchase
Journal:
Journal of Information Systems
Journal of Information Systems (2015) 29 (1): 73–93.
Published: 01 March 2015
...) on the promotion and tenure process. The research surveys 149 accounting information systems professors and 36 accounting department leaders. Results suggest that 62 percent of respondents indicated the JIS was very impactful on the promotion and tenure process, while 34 percent perceived the journal...
Includes: Supplementary data