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Keywords: accounting information systems
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Journal Articles
Journal Articles
Journal of Information Systems (2020) 34 (2): 87–107.
Published: 01 June 2020
... 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...
Journal Articles
Journal of Information Systems (2019) 33 (2): 63–75.
Published: 01 June 2019
... 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...
Journal Articles
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
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. Our context is the U.S. healthcare industry. Given its rising costs, asymmetric ratcheting is particularly relevant...
Journal Articles
Journal Articles
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
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
Journal of Information Systems (2016) 30 (1): 137–146.
Published: 01 March 2016
... 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...
Includes: Supplementary data
Journal Articles
Journal of Information Systems (2015) 29 (2): 137–159.
Published: 01 August 2015
... 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...
Journal Articles
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