... Symposiums, the 2023 Rutgers Governmental Accounting & Auditing Update Conference, the 2023 Bright Internet Global Symposium, the 2024 PCAOB Seminar, the 2024 Missouri Society of CPA Governmental Accounting Conference, the 2024 Joint Midyear Meeting of the Accounting Information Systems and Strategic...

... 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...

... to the cloud shows the promise of scaling up the in-memory columnar database for continuous audit analytics. accounting information systems continuous auditing in-memory computing columnar storage cloud computing In the era of Big Data, the audit profession is starting to leverage the emerging...

... the time and mileage constraints of the funding. AIS accounting systems accounting information systems small businesses small business accounting Quickbooks accounting software internal controls In searching the practitioner and the academic literature published since the introduction...

... 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...

... in determining asymmetric ratcheting during budgeting. We discuss our contributions from the perspectives of theory and practice of accounting, budgeting, and accounting information systems. Our context is the U.S. healthcare industry. Given its rising costs, asymmetric ratcheting is particularly relevant...

...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...

...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...

...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...

... S. Debreceny. 2016 accounting information systems scholarship history research methods When the editors of the Journal of Information Systems kindly asked me whether I would write a reflections paper to celebrate the 30-year anniversary of the journal, I balked. I had...

... underpinning for our model. Therefore, it is to the IPO framework that we now turn. workarounds input-outcome accounting information systems We suggest that workarounds represent what Steiner (1972) describes as “process loss,” or the degradation of actual productivity due to less-than-optimal...

...) 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...