Relevant bibliographies by topics / Accounting information systems (AIS)

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  1. Journal articles
  2. Dissertations / Theses
  3. Books
  4. Book chapters
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  6. Reports

Academic literature on the topic 'Accounting information systems (AIS)'

Author: Grafiati
Published: 4 June 2021
Last updated: 15 June 2025

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Journal articles on the topic "Accounting information systems (AIS)"

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HÄCKNER, EINAR, and ANDERS NILSSON. "ACCOUNTING INFORMATION SYSTEMS IN SMEs." Journal of Enterprising Culture 07, no. 01 (1999): 37–64. http://dx.doi.org/10.1142/s0218495899000042.

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The research questions concern the possible link between Accounting Information Systems (AIS) and profitability in small and medium-sized firms (SMEs). "Instrumental" functions of AIS are compared with profitability for 24SMEs in the Swedish prefab housing industry. Data were collected by extensive, structured interviews with firm CEOs and CFOs. Results are interpreted in the context of the "sense-making process". AIS parts include: budgets, cash management, calculations, accounting and reports. The instrumental functions are evaluated in terms of completeness, complexity, logic, consistency and timeliness. The findings indicate that instrumental features of calculations and reporting do matter and are related to profitability in the business. Well designed features of these parts of an AIS seemed to be necessary but not sufficient prerequisites for profitability. It is suggested that the relationships can be better understood in the light of sense-making aspects. On the basis of the findings a framework of decision models is proposed. The framework is based on two dimensions of a problematic situation: degree of structure and complexity.
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Mediaty, M., Aini Indrijawati, Rezvita Zalsabilah Palureng, S. Surisman, and H. Hariana. "Implementation of Accounting Information Systems in SME." Golden Ratio of Finance Management 5, no. 1 (2025): 52–65. https://doi.org/10.52970/grfm.v5i1.923.

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This study aims to analyze the implementation of Accounting Information Systems (AIS) in Micro, Small, and Medium Enterprises (SMEs) in Indonesia using the Systematic Literature Review (SLR) approach. AIS is important in improving operational efficiency, transparency, and accuracy of MSME financial data, which ultimately supports strategic decision-making and business competitiveness. However, implementing AIS in SMEs faces various challenges, such as low financial literacy, limited access to technology, and difficulties in integrating new systems with existing business practices. This study identifies key factors in AIS implementation, including the type of system used, the role of stakeholders, perceived benefits, and integration of AIS with other systems. The results show that successful AIS implementation depends on understanding local needs, access to formal financing, and social support. With the growing digitalization, SMEs have an excellent opportunity to improve their performance through proper AIS adoption. The findings of this study are expected to serve as a strategic guide for the future development of SMEs.
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Bredmar, Krister, Urban Ask, Elisabeth Frisk, and Johan Magnusson. "Accounting Information Systems Implementation and Management Accounting Change." Business Systems Research Journal 5, no. 2 (2014): 125–38. http://dx.doi.org/10.2478/bsrj-2014-0015.

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AbstractBackground: There is an on-going discussion within management accounting research regarding how to work with performance measures. In the process of developing new forms of performance measurement the task of choosing business metrics is central. This process is closely connected to the implementation of IT solutions. Objectives: In order to understand how new performance measurement solutions are implemented and used, it becomes crucial to understand how measures are selected and how new accounting information systems (AIS) are developed and implemented. Methods/approach: The paper builds on the case of an on-going AIS project at a large, public university in Sweden. The empirical material was collected using a semi-action research approach over a two-year period. The majority of the material comes from written documentation and minutes. Results: Even though the implementation of a new AIS triggers a change in the management accounting practice, this study shows that this is done in more than one perspective. Conclusions: As the project develops, new priorities and objectives evolve, which in the end shape what management accounting change becomes.
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Lois, Petros, Efthalia Tabouratzi, and Georgios Makrygiannakis. "Accounting Information Systems course: perceptions of accounting and non-accounting students." EuroMed Journal of Business 12, no. 3 (2017): 258–68. http://dx.doi.org/10.1108/emjb-11-2016-0032.

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Purpose The purpose of this paper is to explore how the delivery of an accounting information system (AIS) course affects the perceptions of accounting and non-accounting students, and whether these differences are important enough to suggest the separate the delivery of this course. Design/methodology/approach A questionnaire was distributed during the last teaching weeks of the AIS course in a Cypriot University. A comparative analysis between the two study groups, i.e. accounting and non-accounting students, followed. Findings The findings suggest that the successful delivery of the course reinforces the positive perceptions of the accounting group, and increases the interests and the positive perceptions of the non-accountants. Originality/value Following the development of the enterprise resource planning and the hybridization of the accountants’ role, non-accountants are increasingly engaged in practices traditionally performed by financial or management accountants. That market development may motivate business schools to offer AIS courses to non-accounting students. This study addresses this unexplored topic.
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Khalid Khan, Dr Ahmad, Ahmed Mohsen Ahmed Khormi, Dr Hassan A. Shah, and Dr Syed Mohammad Faisal. "Accounting Information Systems: Enhancing Risk Management Practices." International Journal of Multidisciplinary Research and Growth Evaluation 5, no. 6 (2024): 1313–23. https://doi.org/10.54660/.ijmrge.2024.5.6.1313-1323.

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This research explores the relationship between Accounting Information Systems (AIS) and risk management in organizational activities, with a focus on the role of autonomous intelligence systems (AIS) in identifying, analyzing, and managing internal and external risks. A demographic analysis of 299 valid participants—balanced in gender and education levels—highlighted that most respondents held degrees, while some had diplomas. The regression analysis, using risk management (RM) and risk assessment (RA) as predictors for AIS Risk Index (AISRI), revealed a lack of model fit, explaining only 1.1% of data variability. The low explanatory power was confirmed by the analysis of variance (ANOVA), indicating the need for a more comprehensive understanding of AISRI. These findings suggest that RM and RA alone are insufficient for accurately predicting AIS effectiveness in risk management. To enhance predictive accuracy, future research should adopt advanced statistical techniques and incorporate a broader range of demographic and contextual variables. This approach would provide a deeper understanding of AISRI and its applications. Moreover, the study underscores the importance of considering practical implications and adopting a nuanced perspective rather than relying solely on RM or RA in AIS-focused risk management.
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Ibrahim, Fahmi, Diyana Najwa Haji Ali, and Nur Suaidah Awang Besar. "Accounting Information Systems (AIS) in SMEs." International Journal of Asian Business and Information Management 11, no. 2 (2020): 51–67. http://dx.doi.org/10.4018/ijabim.2020040104.

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Small-medium enterprises (SMEs) have always been considered to be the backbone of Brunei's economy. As published by the OECD in 2006, SMEs constitute a high percentage of businesses, where they account for 98% of all active business enterprises, and contribute about 92% of the employment in the private sector, and at least 66% of the GDP within the non-oil sector of the economy. Since SMEs are considered to be significant for the economy, they are encouraged to improve their business performance in order to sustain their business development by enhancing their accounting information system. This article will focus on the current accounting practices in which Brunei SMEs have been implemented by MMA Cube Stores as a case study. As cube shop businesses have been growing all over the country, it is significant to carry out this research as it may apply to the other similar business in Brunei. Reasonable recommendations are included in this article for the augmentation of the accounting system among Brunei SMEs.
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Carolina, Yenni. "Understanding AIS User Knowledge, AIS Quality, and Accounting Information Quality." GATR Accounting and Finance Review 2, no. 3 (2017): 32–37. http://dx.doi.org/10.35609/afr.2017.2.3(5).

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Objective - Nowadays, computer-based systems are used more to create, store and transfer information. Reliable accounting information will have impact on decision making. In other words, the success of an organization will depend heavily on the accounting information quality owned. Accounting information is generated from accounting information systems. The objective of this research is to know the extent if the knowledge influence of accounting information users towards implementation quality of accounting information systems and implication towards accounting information quality. Methodology/Technique - Instrument of data collection is using enclosed questionnaire filled by managers/chief of accounting and finance as well as branch chief of 63 insurance companies in Indonesia. SEM-PLS is used as a tool for processing data and hypothesis testing. Findings - The result of this research obtained empirical evidence that quality of accounting information systems implementation is influenced by knowledge of accounting information systems use and quality of accounting information influenced by quality of accounting information systems implementation. Novelty - The result of this study is consistent with theories and strengthens previous research results. The result contributes to the development of science, especially in the field of AIS. Type of Paper: Empirical Keywords: AIS; User Knowledge; Accounting Information. JEL Classification: M15, M41.
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Cheh, John J. "Innovators Dilemma And An Association For Accounting Information Systems Educators." Review of Business Information Systems (RBIS) 4, no. 4 (2000): 77–98. http://dx.doi.org/10.19030/rbis.v4i4.5415.

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Recently, there have been debates on whether it will be services to the accounting information systems (AIS) educators and the society if AIS educators form a new organization independent of American Accounting Association. As like any new discipline, AIS emerged from many existing disciplines, including accounting, computer science and information systems. Yet, different from their counterpart in industry, the leadership in accounting academics across the nation has been slow in embracing the new reality based on information technology and has the difficult time to make a smooth transition to restructure their old curriculum to the fast changing market places. Yet, the strong market demands for information technology graduates and declining enrollments in the traditional accounting programs across the nation provide an incentive for accounting educators in many institutions to rethink their long term strategy in surviving this tumultuous time and preparing for the challenging future ahead (Albrecht and Sack, 2000). Against this backdrop of radical changes, the new conferences for AIS educators held consecutively for two years (AIS Educator Conference, 1999, 2000) were devoted to the professional growth of AIS educators. And the conferences drew serious attention from AIS faculty, particularly, those who are interested in teaching practical and hands-on application-driven information technology (IT) to their students. In this paper, I examine various issues related to this idea of creating a new organization for AIS educators independent from AAA. First, I highlight the paradigm shift in accounting industry for the last three decades from the traditional accounting services to accounting and information systems (AIS) services. Then, I delve into exploring who AIS educators are. Once the AIS educators model is established, I examine the missions and purposes of two independent organizations: one is the existing AAA, and the other is one yet to be formed, a new organization for AIS educators. Once the differences and similarities between organizations missions and purposes are established, I examine the implications of creating the new AIS educators organization, using the findings from Christensens study (1997), and similar studies on the impact of innovative technology on organizational changes.
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Kearns, Grover S. "The Importance of Accounting Information Systems in the Accounting Curricula: A CPA Perspective." AIS Educator Journal 9, no. 1 (2014): 24–40. http://dx.doi.org/10.3194/1935-8156-9.1.24.

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ABSTRACT Research regarding accounting program curricula design has been extensive. While attention has been given to generic skills, the relative importance of specific functional skills has been lacking. The importance of accounting information systems (AIS) knowledge and skills has been assumed but rarely tested although it is an integral part of most accounting programs. Little attention has been given to the comparative value of AIS topics within the overall accounting curricula. In this study, 56 CPAs were surveyed to elicit opinions about the importance of individual accounting skills and determine the importance of AIS to the program. Responses support the value of AIS skills to practitioners and compare well to generic and other functional skill sets. Accounting educators will benefit from this research by gaining a new perspective on the importance of AIS within the overall accounting program and external stakeholders ranking of skills.
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Nurwanah, Andi. "Cybersecurity in Accounting Information Systems: Challenges and Solutions." Advances in Applied Accounting Research 2, no. 3 (2024): 157–68. http://dx.doi.org/10.60079/aaar.v2i3.336.

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Purpose: This study explores the challenges and solutions in securing Accounting Information Systems (AIS) amidst increasing cybersecurity threats, emphasizing the integration of technological, human, and organizational factors. Research Design and Methodology: Utilizing a qualitative approach, the study employs case studies and expert interviews across various sectors. The research framework draws on the Technology-Organization-Environment (TOE) and Socio-Technical Systems (STS) theories to provide a comprehensive analysis of AIS security dynamics. Findings and Discussion: The research identifies the growing sophistication of cyber threats, necessitating advanced technological solutions such as encryption, multi-factor authentication (MFA), and artificial intelligence (AI) for real-time threat detection. Despite these advancements, human factors like insufficient cybersecurity awareness and organizational factors such as inadequate security policies and investment remain significant vulnerabilities. The study highlights the critical role of a strong cybersecurity culture, effective governance, and regulatory compliance in enhancing AIS security. Empirical evidence supports the necessity of integrating these elements to mitigate cyber risks effectively. Implications: The findings underscore the importance of a holistic approach to AIS cybersecurity, combining technological advancements with robust organizational practices and continuous training. Organizations are advised to foster a cybersecurity-conscious culture, develop clear policies, and ensure top management support to enhance their cybersecurity posture. These insights provide actionable recommendations for organizations aiming to protect their AIS against evolving cyber threats.
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Dissertations / Theses on the topic "Accounting information systems (AIS)"

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Xu, Hongjiang. "Critical success factors for accounting information systems data quality." University of Southern Queensland, Faculty of Business, 2003. http://eprints.usq.edu.au/archive/00001526/.

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Quality information is critical to organisations’ success in today’s highly competitive environment. Accounting information systems (AIS) as a discipline within information systems require high quality data. However, empirical evidence suggests that data quality is problematic in AIS. Therefore, knowledge of critical factors that are important in ensuring data quality in accounting information systems is desirable. A literature review evaluates previous research work in quality management, data quality, and accounting information systems. It was found that there was a gap in the literature about critical success factors for data quality in accounting information systems. Based on this gap in the literature and the findings of the exploratory stage of the research, a preliminary research model for factors influence data quality in AIS was developed. A framework for understanding relationships between stakeholder groups and data quality in accounting information systems was also developed. The major stakeholders are information producers, information custodians, information managers, information users, and internal auditors. Case study and survey methodology were adopted for this research. Case studies in seven Australian organisations were carried out, where four of them were large organisations and the other three are small to medium organisations (SMEs). Each case was examined as a whole to obtain an understanding of the opinions and perspectives of the respondents from each individual organisation as to what are considered to be the important factors in the case. Then, cross-case analysis was used to analyze the similarities and differences of the seven cases, which also include the variations between large organisations and small to medium organisations (SMEs). Furthermore, the variations between five different stakeholder groups were also examined. The results of the seven main case studies suggested 26 factors that may have impact on data quality in AIS. Survey instrument was developed based on the findings from case studies. Two large-scale surveys were sent to selected members of Australian CPA, and Australian Computer Society to further develop and test the research framework. The major findings from the survey are: 1. respondents rated the importance of the factors consistent higher than the actual performance of those factors. 2. There was only one factor, ‘audit and reviews’, that was found to be different between different sized organisations. 3. Four factors were found to be significantly different between different stakeholder groups: user focus, measurement and reporting, data supplier quality management and audit and reviews. 4. The top three critical factors for ensuring data quality in AIS were: top management commitment, education and training, and the nature of the accounting information systems. The key contribution of this thesis is the theoretical framework developed from the analysis of the findings of this research, which is the first such framework built upon empirical study that explored factors influencing data quality in AIS and their interrelationships with stakeholder groups and data quality outcomes. That is, it is now clear which factors impact on data quality in AIS, and which of those factors are critical success factors for ensuring high quality information outcomes. In addition, the performance level of factors was also incorporated into the research framework. Since the actual performance of factors has not been highlighted in other studies, this research adds new theoretical insights to the extant literature. In turn, this research confirms some of the factors mentioned in the literature and adds a few new factors. Moreover, stakeholder groups of data quality in AIS are important considerations and need more attention. The research framework of this research shows the relationship between stakeholder groups, important factors and data quality outcomes by highlighting stakeholder groups’ influence on identifying the important factors, as well as the evaluation of the importance and p erformance of the factors.
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Abukrisha, Taha Zakaria. "Socio technical perspective on computer based AIS development and implementation : reflections on recent changes in Egypt." Thesis, University of Essex, 2003. http://ethos.bl.uk/OrderDetails.do?uin=uk.bl.ethos.274305.

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Puasa, Sharinah. "A phenomenon of the critical factors of accounting information system (AIS) effectiveness." Thesis, University of Strathclyde, 2017. http://digitool.lib.strath.ac.uk:80/R/?func=dbin-jump-full&object_id=28583.

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The complexity of the Government’s environment provides greater challenges in making the AIS effective. Prior studies have reported many and inconsistent determinants of system effectiveness, as well as its measurement. This study intends to fill the gaps by understanding the phenomenon of the critical factors of AIS effectiveness for an on-going and stable system. This includes exploring the critical factors of AIS effectiveness and examining the factors that significantly influence the phenomenon. In addition, the condition of the identified factors is investigated based on perceived importance versus perceived performance. The effectiveness of AIS in this study is viewed from the perspective of user satisfaction. This study was conducted using multiple methods (qualitative and quantitative). The qualitative method includes group discussions, observation and semi-structured interviews. The qualitative findings were used to develop a survey questionnaire for the quantitative study on a larger scale. This study contributes to the literature by presenting a comprehensive measure of AIS effectiveness using a user satisfaction approach. In addition, the results emphasise the AIS main components that are crucial for the achievement of an effective system, which are user commitment, technology support function and teamwork. Furthermore, this study is different to earlier studies in that its findings uncover additional factors that are antecedents for the critical factors of AIS effectiveness. Moreover, the perceived importance-performance gap shows the benefit of the assessment in providing a strategic direction for management. Overall,this study has shed light on the investigated phenomenon by offering: a comprehensive measure of AIS effectiveness; the factors important in achieving an effective system; and further action to be taken by the management and the system’s users on each of those factors. Thus, in addition to academic literature contributions,practitioners will also derive benefits from the findings of this study.
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Al, Barrak Hesham M. "The Role of AIS in Organisational Sustainability: An Empirical Study of Saudi Organisations." Thesis, Griffith University, 2013. http://hdl.handle.net/10072/366933.

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Over the past 30 years, the concept of sustainability has attracted public attention all over the world, encouraging organisations to progressively seek sustainability. A sustainable organisation is basically an organisation that considers not only financial measures but also non-financial measures to manage its overall performance. The relevant literature suggests that the role of accounting information (AIS) is critical as it provides information on performance leading to facilitation of management decisions. However, the literature is unclear on the role of AIS in helping organisations to manage their sustainable organisational performance (SOP); this results in incomplete understanding of the relationship between AIS and SOP. The present study focused on addressing this gap in knowledge by investigating whether both the quality of AIS and managers' use of AIS information are associated with SOP. Additionally, this study investigated the role of two other independent variables in the relationship, family control of management and industry dynamism. 18 hypotheses were developed based on an integrative review of theories and studies relating to the variables in the research model.<br>Thesis (PhD Doctorate)<br>Doctor of Philosophy (PhD)<br>Griffith Business School<br>Griffith Business School<br>Full Text
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Козлов, Ю. О. "Web-застосунок інформаційної підтримки освітньої програми університету". Thesis, Чернігів, 2021. http://ir.stu.cn.ua/123456789/23041.

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Козлов, Ю. О. Web-застосунок інформаційної підтримки освітньої програми університету : випускна кваліфікаційна робота : 123 "Кoмп’ютepнa iнжeнepiя" / Ю. О. Козлов ; керівник роботи В. В. Казимир ; НУ "Чернігівська політехніка", кафедра iнфopмaцiйниx тa кoмп’ютepниx cиcтeм. – Чернігів, 2021. – 72 с.<br>Об’єктом дослідження даної роботи є Web-застосунок інформаційної підтримки освітньої програми університету. Предмет дослідження – засоби розробки веб-орієнтованих програмних додатків обліку даних. Мета дослідження полягає в розробці Web-застосунку інформаційної підтримки освітньої програми університету з будь-якого підключеного до інтернету пристрою з системою авторизації. Матеріали, методи та технічні засоби: об’єктно-орієнтоване програмування, мова програмування Python, Django web framework, персональний комп’ютер з процесором IntelCore i7 7700k під управлінням операційної системи Microsoft Windows 10. Результати. Створено програмний web-додаток для інформаційної підтримки освітньої програми університету. Висновки. Розроблено програмну інформаційно-облікову систему для освітньої програми університету. Галузь використання – інформаційна система університету, системи обліку.<br>The object of research of this work is the Web-application of information support of the educational program of the university. The subject of research – tools for developing web-based software applications for data accounting. The purpose of the study is to develop a Web-application of information support of the educational program of the university from any device connected to the Internet with an authorization system. Materials, method sand technical means: object-oriented programming, Python programming language, Django web framework, personal computer with IntelCore i7 7700k processor running Microsoft Windows 10 operating system. Results. A software web-application has been created for information suppor to the university's educational program. Conclusions. A software information and accounting system for the university educational program has been developed. Field of use – university information system, accounting systems.
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Riccio, Edson Luiz. "Uma contribuição ao estudo da contabilidade como sistema de informação." Universidade de São Paulo, 1992. http://www.teses.usp.br/teses/disponiveis/12/12131/tde-19012009-121736/.

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O contínuo aparecimento de novos conceitos para o desenvolvimento e controle de uma organização, os avanços da Contabilidade Gerencial além da crescente demanda pela Contabilidade Financeira colocam um desafio para a Contabilidade e todos os envolvidos na sua utilização, operação, pesquisa, desenvolvimento e implementação. Este desafio tem sido mais forte devido ao aumento da complexidade das organizações e o impacto causado pelos Computadores, que reforçaram o conceito de velocidade nos negócios. Adicionalmente, a influencia da cultura japonesa na Administração Organizacional, mais especificamente, \"kanban\", \"Just in Time\", Circulos de Qualidade e flexibilidade, trouxeram mudanças no comportamento organizacional, pressionando a área contábil a atuar dentro dos mesmos padrões. Muitos autores tem questionado sobre estes aspectos como, por exemplo: Bromwich & Hopwood em \" Research and Current Issues in Management Accounting (1986, dizendo: \"Varias abordagens para estrutura organizacional estão criando diferentes necessidades de informação para decisão e controle. Maior enfase está sendo colocada na necessidade de atender tanto as necessidades de informação locais quando as da administração central, e mais, \"a Contabilidade é tambem chamada a desempenhar um papel explicito na mobilização da mudança organizacional. Nao mais vista como um mero repositório passivo de dados do passado, o sistema contábil é parte integrante do desenho de diferentes abordagens na gestão da visibilidade organizacional e das várias direções para sua atuação.\" Estes aspectos foram tambem identificados por Iudicibus em \"Teoria da Contabilidade (1980), ao discutir as categorias de usuários da informação contábil e seus objetivos. Assim, a Contabilidade e os Contadores vem sendo mais e mais requesitados a suprir toda a organização com melhores seriços e informações. O Contador como profissional é solicitado a ser empresário, e sair de sua posição tradicional de \" dono dos dados\" para um novo papel, o de agente de serviços de informação e facilitador na tomada de decisão. Portanto, o Contador e o Sistema de Informação Contábil devem estar totalmente integrados aos objetivos da organização, tanto internos quanto externos. A questão é: como o Sistema de Informação Contábil pode satisfazer as necessidades de informação de uma organização. O objetivo desta tese é o de revisar a abordagem sistêmica da Contabilidade considerando os novos conceitos acima propostos.<br>The continuous release of new concepts in the development and control of an Organization, the advances of Managerial Accounting plus the growing requirements for Financial Accounting present all together a challenge for Accounting and for all individuals somehow involved in its usage, operation, research, development and implementation. This challenge has been stronger due to the increase in the complexity of an organization and the impact caused by the use of Computers, which have introduced the concept of speed in business. Additionally, the influence of the Japanese culture in Business Administration, more specifically, the Kanban, Just in Time, Quality Circles and flexibility, has caused many changes in the organizations behavior, pressuring the Accounting area to act accordingly. Several authors have questioned about these points as for example: Bromwich & Hopwood in Research and Current issues in Management Accounting (1986), saying: Different approaches to organizational structuring are creating different information needs for decision making and control. Greater emphasis is being placed on the need to service both local and central management needs for information, and more, Accounting is also being called upon to play a quite explicit role in the mobilization of organizational change. No longer seen as a mere passive reckoning of the economics of the past, accounting systems are now being implicated in the design of different approaches to the management of organizational visibility and different incentives for organizational action. This aspect had also been identified by Iudícibus in Teoria da Contabilidade (1980) when discussing the Categories of accounting information users and their objectives. Thus, the Accounting and the Accountants are being requested more and more to supply the entire organization with better service and information. The Accountant, as a professional, is asked to be a businessman, changing from his old position of data owner to a new one, as an Information Service Agent, and as a decision making facilitator. Therefore, the Accountant and the Accounting System must be fully integrated with the companys objectives internally and externally. The question is, how the Accounting System can satisfy the information requirements of a Company. The objective of this study is to revise the systems approach for Accounting in a computerized environment considering the new concepts above explained.
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Karamatova, Liliya. "Management Accounting and ERP Systems : Factors behind the Choice of Information Systems when Exercising Management Accounting." Thesis, Luleå tekniska universitet, Datavetenskap, 2017. http://urn.kb.se/resolve?urn=urn:nbn:se:ltu:diva-63851.

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Accounting is an old discipline inherent to any business. Accounting is divided into Financial Accounting (FA) and Management Accounting (MA). Financial Accounting focuses on the pure processing of the economic data. Management Accounting focuses on the decision-making aspects of the accounting. Accounting industry has been tremendously transformed in the past two decades due to the implementation of Enterprise Resource Planning (ERP) systems. These systems integrate and unify an organisation’s business functions and processes into one complex computer system. Previous research suggests that the ERP systems’ main functionality primarily addresses the issues of Financial Accounting and much less the issues of Management Accounting. The purpose of this study is to explore the underlying factors behind the application of the Management Accounting Techniques through the ERP systems and to suggest a further development in the field. Five large Swedish companies were examined through the comparative case studies with semi-structured interviews. This study discovered that MATs were mostly implemented through spreadsheets, BI systems and custom-built software, i.e. outside of the ERP systems. The main reasons were inflexibility and standard design of the ERP systems, that did not fully suit the companies. Additionally, the customization of the ERP systems would be too costly when other tools, such as BI systems or spreadsheets, provided better functionality to a better price. The conclusion of this study is that it is impossible to build a universal ERP system that would suit all kind of companies, however, ERP systems can serve as a common base and a transaction engine for the MA. ERP systems can provide a data structure for the analysis parameters crucial to MA, such as profit centre, cost centre, unit, and other dimensionality aspects. Spreadsheets and BI systems win the MA battle by providing the flexibility, user-friendliness and the acceptable price, required by the users. Therefore, ERP systems must provide good integration possibilities with other software. One can further speculate if ERP system providers choose not to deliver flexible and visually appealing products, since they benefit from the income that the customer education and the customization of an ERP system implies.
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Fragos, Serafeim. "Behavioural modelling in management and accounting information systems." Thesis, Lancaster University, 2004. http://ethos.bl.uk/OrderDetails.do?uin=uk.bl.ethos.483621.

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Bradshaw, Adrian Tyrone. "The Impact of Information Systems Consultants on Small and Medium-sized Enterprises: A Theory of the Firm Perspective." Thesis, University of Canterbury. Management, 2012. http://hdl.handle.net/10092/6933.

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This research aims to show the impact that consultants have on the creation of IS knowledge assets as well as the impact that they have on the development of IS competencies in SMEs. Exploratory case studies involving SMEs and consultants are used to investigate the impact consultants have on SMEs. IS knowledge and IS competencies are important themes that emerge from the exploratory stage of the study. This research further investigates the types of IS knowledge assets and IS competencies that consultants impact in SMEs by conducting further case studies with consultants and SMEs. Several propositions about the types of IS knowledge assets and IS competencies impacted by consultants are developed and tested using a longitudinal single-case study. The results are analysed using resource-based theory and knowledge-based theory and reveals that consultants contribute to the development of experiential knowledge assets like know-how and experience, routine knowledge assets and systemic knowledge assets by influencing the knowledge creation processes of implementing SMEs. Consultants enhance and contribute to the development of the Management of IT competence which relates to the SME’s ability utilise IS. However, the results also show that consultants compensate for other IS competencies: strategy and vision; sourcing and alignment; and systems and infrastructure. These competencies relate to the SME’s ability to integrate IT with business processes, to source and alignment IT/IS and to engage in business and IS strategic thinking. It is proposed that in addition to overcoming the knowledge barrier in SMEs, consultants are an essential part of the IS knowledge-creation process. Additionally, consultants compensate for IS competencies which are abilities; however, it is noted that if an on-going relationship develops between the consultants and SMEs then SMEs may, over time, develop IS competencies related to business and IS strategic thinking, management of IT and, sourcing and alignment.
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Rom, Anders. "Management accounting and integrated information systems : how to exploit the potential for management accounting of information technology /." Copenhagen : Business School, 2008. http://www.gbv.de/dms/zbw/563772867.pdf.

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Books on the topic "Accounting information systems (AIS)"

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Mitchell, F. Venture capital supply and accounting information system development. St. Salvator's College, 1996.

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United States. General Accounting Office., ed. Grant financial system requirements: Checklist for reviewing systems under the Federal Financial Management Improvement Act : exposure draft. United States General Accounting Office, 2001.

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United States. Joint Financial Management Improvement Program., ed. Grant financial system requirements: Exposure draft. JFMIP, 1999.

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United States. Joint Financial Management Improvement Program, ed. Grant financial system requirements: Exposure draft. JFMIP, 1999.

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Office, General Accounting. [Army accounting adjustments--Aviation Systems Command]. The Office, 1992.

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United States. Joint Financial Management Improvement Program. Grant financial system requirements: Exposure draft. The Program, 1999.

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Guard, United States Coast. Automated information systems (AIS) security manual. U.S. Dept. of Transportation, U.S. Coast Guard, 1987.

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Guard, United States Coast. Automated information systems (AIS) security manual. U.S. Dept. of Transportation, U.S. Coast Guard, 1987.

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Bodnar, George H. Accounting information systems. 8th ed. Prentice Hall, 2001.

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Bodnar, George H. Accounting information systems. 3rd ed. Allyn and Bacon, 1987.

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Book chapters on the topic "Accounting information systems (AIS)"

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Clerkin, Brenda, and Danielle McConville. "Integrating AIS and contemporary technologies." In The Routledge Handbook of Accounting Information Systems, 2nd ed. Routledge, 2022. http://dx.doi.org/10.4324/9781003132943-24.

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Bredmar, Krister. "AIS as a catalyst for change." In The Routledge Handbook of Accounting Information Systems, 2nd ed. Routledge, 2022. http://dx.doi.org/10.4324/9781003132943-7.

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Perkhofer, Lisa, Peter Hofer, and Heimo Losbichler. "Novel visualisation techniques to understand AIS data." In The Routledge Handbook of Accounting Information Systems, 2nd ed. Routledge, 2022. http://dx.doi.org/10.4324/9781003132943-17.

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Younas, Afshan. "The Role of Accounting Information Systems on Business Performance – A Proposed AIS Model of Improved Business Performance." In Communications in Computer and Information Science. Springer Nature Switzerland, 2024. http://dx.doi.org/10.1007/978-3-031-64359-0_36.

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Qatawneh, Adel M., and Hamad Kasasbeh. "Role of Accounting Information Systems (AIS) Applications on Increasing SMES Corporate Social Responsibility (CSR) During COVID 19." In Digital Economy, Business Analytics, and Big Data Analytics Applications. Springer International Publishing, 2022. http://dx.doi.org/10.1007/978-3-031-05258-3_43.

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Budiarto, Dekeng Setyo, Rahmawati, Muhammad Agung Prabowo, et al. "Accounting Information System (AIS) Alignment and Non-financial Performance in Small Firm: A Contingency Perspective." In Computational Science and Its Applications – ICCSA 2018. Springer International Publishing, 2018. http://dx.doi.org/10.1007/978-3-319-95165-2_27.

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Tiara, Ramadhanti Darma, Meliana Febrianis, Tamara Dewi Saputri, and Heliani Heliani. "Accounting Information System Analysis (Ais) Credit Sales at Pt Astra International, Tbk Daihatsu Pajajaran Bogor." In Proceedings of the 4th International Conference on Economic, Management and Accounting (ICEMAC 2023). Atlantis Press International BV, 2024. http://dx.doi.org/10.2991/978-94-6463-492-1_2.

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Dessì, Silvia, Claudia Melis, and Ernestina Giudici. "Exploring the Effectiveness of Web Ads Via Greenwald and Leavitt’s Involvement Model." In Information Systems: Crossroads for Organization, Management, Accounting and Engineering. Physica-Verlag HD, 2012. http://dx.doi.org/10.1007/978-3-7908-2789-7_19.

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Ramayani, Citra, Siti Afiqah Binti Zainuddin, Nadzirah Binti Mohd Said, et al. "Application of Technology Acceptance Model (TAM) in the Adoption of Accounting Information System (AIS) Among Indonesia Private Universities." In Contributions to Management Science. Springer International Publishing, 2023. http://dx.doi.org/10.1007/978-3-031-27296-7_38.

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Alzoraiki, Mohammed, Ahmad Yahia Mustafa Alastal, Marwan Milhem, Ali Ateeq, and Tamer M. Alkadash. "The Role of Accounting Information Systems in Enhancing Human Resources Management Cycle." In The AI Revolution: Driving Business Innovation and Research. Springer Nature Switzerland, 2024. http://dx.doi.org/10.1007/978-3-031-54379-1_8.

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Conference papers on the topic "Accounting information systems (AIS)"

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Al Balushi, Sara Sadiq, Wilfred Blessing N. R, Nawf Taresh Ghadeer Al-Badi, and Amal Mohammed Al-Maamari. "A Study on Challenges of FinTech for Improving Accounting Information Systems (AIS)." In 2024 2nd International Conference on Computing and Data Analytics (ICCDA). IEEE, 2024. https://doi.org/10.1109/iccda64887.2024.10867391.

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Stabingis, Linas, and Anna Látečková. "QUALITY ASSESSMENT OF SELECTED ACCOUNTING INFORMATION SYSTEMS IN SLOVAKIA." In RURAL DEVELOPMENT. Aleksandras Stulginskis University, 2018. http://dx.doi.org/10.15544/rd.2017.231.

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The quality assessment of accounting information systems (AIS) is complicated and important for scientific investigation. From theoretical point of view the difficulties lies in big amount of methods, proposed for AIS quality assessment. From practical points of view most of proposed methods are not suitable in particular situation and it is difficult to eliminate the subjectivity of respondents, participating in the survey. In the stage of monographic research it was made analysis of scientific publications, dealing with understanding of AIS quality in face with technological progress of information and communication technologies (ICT) and changing of requirements, declared by end-users. In the stage of empirical investigation it was provided questioning of specialists, participating in accounting data processing using three different kinds of applied software and working in small and medium size agri-food enterprises in Slovak Republic. For processing of received data it was used method of multi-criteria evaluation. Following results of investigation and recommendations provided in standard ISO/IEC 25041:2012 and previous scientific publications it was made assessment of quality of investigated systems, identified strengths and weaknesses of these systems and reliability of investigation.
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Minovski, Zoran, Bojan Malchev, and Todor Tocev. "NEW PARADIGM IN ACCOUNTING INFORMATION SYSTEMS – THE ROLE OF THE LATEST INFORMATION TECHNOLOGY TRENDS." In Economic and Business Trends Shaping the Future. Ss Cyril and Methodius University, Faculty of Economics-Skopje, 2020. http://dx.doi.org/10.47063/ebtsf.2020.0004.

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The purpose of this paper is to identify the impact and benefits of the latest information technologies on Accounting Information Systems (AIS). Taking into account the numerous papers related to new technologies and their application in the accounting profession within Industry 4.0, and conducted survey about perception of practitioners in Republic of North Macedonia, this paper summarizes the characteristics and key benefits of some of the new technologies for the functioning of AIS in the digital age. First of all, the evolution of AIS is elaborated, based on theoretical and empirical analysis of the accounting process from the appearance of the first AIS up to nowadays’ services and techniques available for supporting the accounting function. The first technology to be elaborated is Big Data and its potential to change the business landscape, especially in the field of automating operation processes, customer engagements, and predictive decision-making process. Secondly, the Blockchain Technology as an example of Distributed Ledger Technology (DLT), which adoption brings new possibilities in eliminating or redefining the role of entities external to the company. Cloud Computing i.e. Cloud Accounting is the third technology which is elaborated in this paper through the services it offers on the cloud, especially the way AIS process, store and backup the sensitive and confidential data. Last but not least, Artificial Intelligence (AI), a technology that could change the professional services, the need, and opportunities that are provided for a solution to the current accounting issues. In summary, taking into account the relevant literature and the perception of the respondents-practitioners, increased use of these technologies is necessary because their application reduces costs; increases transparency and confidence in information; flexibility, i.e. no time and space restrictions on their use, etc., which is especially useful in the current state of Pandemic, caused by the virus COVID-19.
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Amin, Md Khaled, Shobnom Munira, Afrin Azhar, Afrina Amin, and Mubasshir Tahmidul Karim. "Factors affecting employees' behavioral intention to adopt accounting information system (AIS) in Bangladesh." In 2016 19th International Conference on Computer and Information Technology (ICCIT). IEEE, 2016. http://dx.doi.org/10.1109/iccitechn.2016.7860249.

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Laksmita Alim, Dita, and Dodik Siswantoro. "The Effect of the Accounting Information System (AIS) on Accounting and Financial Task Efficiency at the Depok City Local Government Finance Office." In Proceedings of the Asia Pacific Business and Economics Conference (APBEC 2018). Atlantis Press, 2019. http://dx.doi.org/10.2991/apbec-18.2019.57.

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Qi, Lee Zi, and Shakerin Ismail. "Factors Influencing Small And Medium Enterprises' Behavior And Intention To Adopt Accounting Information System (AIS) Based Information Technology (IT)." In EBIMCS '19: 2019 2nd International Conference on E-Business, Information Management and Computer Science. ACM, 2019. http://dx.doi.org/10.1145/3377817.3377826.

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FanLin, Wang, and Yang ShiZhong. "Notice of Retraction: An empirical study on the relationship between the characteristics of the accounting information systems (AIS) planning and the credibility thereof." In 2011 International Conference on E-Business and E-Government (ICEE). IEEE, 2011. http://dx.doi.org/10.1109/icebeg.2011.5882305.

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Figueredo, Kaira. "Information systems and technology contributions applied to tax accounting: Bibliometric analysis." In III SEVEN INTERNATIONAL MULTIDISCIPLINARY CONGRESS. Seven Congress, 2023. http://dx.doi.org/10.56238/seveniiimulti2023-122.

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This study aims to perform a bibliometric analysis on the intersection between Information Systems and Tax Accounting, focusing on the main applied technologies. Bibliometric research techniques were used to examine the articles published in this area.The research covered the period from 2013 to 2023 and included the analysis of articles in the Google Scholar, Scielo and Scopus databases. Inclusion criteria were established in the methodological process to support the selected studies. The results obtained provide a comprehensive overview of scientific productions in this field, including the number of publications, research trends and topics addressed. In addition, the main technologies applied to Tax Accounting and the specific contributions to this area were identified. The analysis of the selected articles also allowed identifying research gaps and providing insights into the methodological approaches used. These findings contribute to the advancement of knowledge in the field of Information Systems applied to Tax Accounting. This study is relevant for researchers, practitioners and students interested in the interaction between Information Systems and Tax Accounting. The results can be used to guide future research and direct the development of technologies that improve accounting processes in the tax context.
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Đorđević, Dragana. "Usability of Management Accounting Techniques in Crisis Circumstances." In 29th International Scientific Conference Strategic Management and Decision Support Systems in Strategic Management. University of Novi Sad, Faculty of Economics in Subotica, 2024. http://dx.doi.org/10.46541/978-86-7233-428-9_435.

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Management accounting has a wide set of various techniques for the purpose of decision-making, planning, coordination, control and motivation through performance measurement, budgeting, responsibility centers, transfer pricing, costing and cost allocation. Over the past two decades, the need to explain the mechanisms of business decision-making by expanding the focus from the internal environment to factors of the external environment such as exchange rate fluctuations, inflation, slowing down of economic activity, volatility of the stock market and others has been clearly manifested. The strategic aspect and non-financial information, as important aspects of decision-making in crisis conditions, influenced the development of new and improvement of existing management accounting techniques. In the post-corona era, the central focus of management accounting tools and techniques becomes sustainability and accelerated technology adoption, so management accounting practices must be adapted accordingly. The intention of the work is twofold. First, the work tries to point out the environmental factors and influences that are the impetus for necessary changes and adaptability of the management accounting technique in the crisis circumstances. Second, the aim of the paper is a critical review of the current literature on the issue of the use of management accounting techniques in conditions of crisis and unpredictability in various types of entities and industry sectors. Finally, the aim of the paper is to consider whether new and proactive management accounting techniques are applied in crisis conditions or whether the management's focus is on the short-term realization of income and profit.
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Malíková, Olga, and João Marcos Begnor Bedra. "The Clarity of Financial Reports in the Global Environment: A Comparative Study of Selected Issues in the Czech and Brazilian Accounting Systems." In Liberec Economic Forum 2023. Technical University of Liberec, 2023. http://dx.doi.org/10.15240/tul/009/lef-2023-52.

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The paper focuses on selected Czech and Brazilian financial accounting systems issues. These two systems have historically developed in quite different socio-economic conditions, but due to globalisation in recent decades, there has been a growing demand to harmonise the conditions for the creation of the content of financial information disclosed primarily by entities that are in the public interest. This paper aims to investigate to what extent similarities and differences can be identified in selected areas of financial accounting and reporting. Given the limited scope of the paper, the areas discussed are accounting regulation, and the form and structure of balance sheets of business entities. The objective was achieved by applying traditional scientific methods, namely by searching scientific and professional papers to obtain knowledge about the current level of knowledge in the field under study, as well as by describing the current state of accounting regulation in both countries and comparative analysis of the requirements placed on the balance sheet of entrepreneurs. The historical method was partly applied to obtain knowledge in the necessary historical context of the topic. The final discussion provides a synthesis of the knowledge gained on the identified similarities and differences in the above areas of financial accounting. The paper can be seen as unique, as it introduces the previously unpublished topic of comparability of the accounting systems of the Czech Republic and Brazil.
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Reports on the topic "Accounting information systems (AIS)"

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Gilligan, Kimberly V., and John A. Oakberg. Nuclear Material Accounting and Reporting Information Systems: Capabilities Review. Office of Scientific and Technical Information (OSTI), 2014. http://dx.doi.org/10.2172/1162083.

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Martin, Ronnie. A Tailoring Guide for the Use of DoD-STD-2167A, Defense System Software Development in Concert with DoD-STD-7935A DoD Automated Information Systems (AIS) Documentation Standards. Defense Technical Information Center, 1990. http://dx.doi.org/10.21236/ada269157.

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Anderson, Barry. The OECD/World Bank Budget Database: The Current Database and Plans for the Future. Inter-American Development Bank, 2005. http://dx.doi.org/10.18235/0006766.

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This presentation discusses the contents of the current OECD/World Bank Database which consists of the following parts: 1) General Information; 2) Formulation;3) Budget Execution; 4) Accounting, Control &amp; Monitoring Systems; 5) Budget Documentation &amp; Performance Management; 6) Fiscal Relations Among Levels of Government; 7) Special Relationships/Issues. Also discussed are changes planned for the update of the database and next steps. This document was presented by the Public Management and Transparency Network of the Regional Policy Dialogue for the 6th Hemispheric Meeting held on May 23rd and 24th, 2005.
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Shabelnyk, Tetiana V., Serhii V. Krivenko, Nataliia Yu Rotanova, Oksana F. Diachenko, Iryna B. Tymofieieva, and Arnold E. Kiv. Integration of chatbots into the system of professional training of Masters. [б. в.], 2021. http://dx.doi.org/10.31812/123456789/4439.

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The article presents and describes innovative technologies of training in the professional training of Masters. For high-quality training of students of technical specialties, it becomes necessary to rethink the purpose, results of studying and means of teaching professional disciplines in modern educational conditions. The experience of implementing the chatbot tool in teaching the discipline “Mathematical modeling of socio-economic systems” in the educational and professional program 124 System Analysis is described. The characteristics of the generalized structure of the chatbot information system for investment analysis are presented and given: input information, information processing system, output information, which creates a closed cycle (system) of direct and feedback interaction. The information processing system is represented by accounting and analytical data management blocks. The investment analysis chatbot will help masters of the specialty system analysis to manage the investment process efficiently based on making the right decisions, understanding investment analysis in the extensive structure of financial management and optimizing risks in these systems using a working mobile application. Also, the chatbot will allow you to systematically assess the disadvantages and advantages of investment projects or the direction of activity of a system analyst, while increasing interest in performing practical tasks. A set of software for developing a chatbot integrated into training is installed: Kotlin programming, a library for network interaction Retrofit, receiving and transmitting data, linking processes using the HTTP API. Based on the results of the study, it is noted that the impact of integrating a chatbot into the training of Masters ensures the development of their professional activities, which gives them the opportunity to be competent specialists and contributes to the organization of high-quality training.
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Schofield, Ian S., Paul L. Brown, Mark J. Logsdon, and Matthew P. Wickham. Waste Rock Dump Characterization Studies at the Bingham Canyon Mine. Utah Geological Survey, 2024. http://dx.doi.org/10.34191/mp-179.

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The Bingham Canyon Mine, located near Salt Lake City, Utah, is surrounded by more than 6 billion tons of waste rock developed over the open cut mining history from 1903 to present; the surface area of the waste rock is approximately 5000 acres. Waste rock dumps have a thickness of more than 1 200 feet from crest to toe. From 1930 to 2000, selected portions of the waste rock dumps were commercially leached using a ferric-sulfate-based lixiviant to extract copper, whereas other portions have only received meteoric leaching. From 2011 to present, Rio Tinto Kennecott has studied the evolution and geochemical controls on water chemistry associated with the waste rock dumps at the Bingham Canyon Mine. In this program, the waste rock dumps have been characterized in detail from the field logging of, and data collected from instrumentation installed within, 13 paired borings. At 12 of the 13 locations, the borings penetrated the full depth of the dumps, through the pre-mine soil contact, and into bedrock. Borings were installed to depths approaching 900 feet below ground surface using roto-sonic drilling methods to enable (1) core recovery and (2) measurement of near in situ properties. Field logging of the borings included Unified Soil Classification System descriptions, clast lithology, relative oxidation, paste pH, and geophysical methods (gyroscopic, temperature, neutron, and gamma). Core from the borings was analyzed for geotechnical properties (density, grain size distribution, moisture content, plasticity index and limit, and direct and block shear), quantitative evaluation of minerals by scanning electron microscopy (QEMSCAN), modified acid-base accounting (ABA), modified synthetic precipitation leaching procedure (SPLP), and hyperspectral analysis by CoreScan. If water was encountered during the drilling process at sufficient volumes for collection from the core barrel, samples were collected for chemical analysis. Instrumentation installed within the borings included lysimeters, thermistor nodes, direct temperature sensing (DTS) fiber optic cables, time domain reflectometry (TDR), shear cables, gas (oxygen, carbon dioxide) measurement tubes, and vibrating wire piezometers (VWPs). Additionally, each drill site had multiple measurements of oxygen consumption in the surface layer of the local waste rock. Data acquired from the borings were linked with historical information (covering a period of greater than 50 years) from extensive drilling, mineralogical and litho-geochemical evaluations, hydraulic and tracer testing, and 20 years of seepage f low and water chemistry data to develop a conceptual model that describes the hydraulic, geochemical, and physical behavior of the waste rock dumps. Pyrite and other sulfide minerals in the waste rock dumps are oxidized by both diffusive and convective ingress of air, producing acidic, high-total dissolved solids effluents, and jarosite that has formed within the waste rock as a secondary phase that stores additional acidity. The dominant air ingress mechanism is convection, which accounts for greater than 90% of the sulfide oxidation within the waste rock dumps. Based on temperature profiles and water balance for the dumps, moisture loss to geochemical reactions is a significant part of the water budget.
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Soldano, Miguel, Michelle Fryer, Euric Allan Bobb, et al. Evaluation of the Results of the Realignment. Inter-American Development Bank, 2014. http://dx.doi.org/10.18235/0010579.

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The Realignment defined four key goals to respond to a perceived loss of Bank relevance and presence in LAC: sharpening sector focus and expertise, sharpening country focus, strengthening risk- and results-based management, and enhancing institutional efficiency. To achieve these goals, it proposed adjustments to the Bank's structure, processes, and human resources and incentives which included, among other things, the introduction of a new matrix organization, the delegation of additional responsibilities to country offices and project team leaders, the updating of operational and corporate processes, and changes in staffing and HR policies. This evaluation concludes that the Realignment's underlying direction toward a matrix structure and greater decentralization were appropriate, but it has not yet achieved all of its objectives. There are several noteworthy trends on the positive side. The technical skills of Bank staff have improved, the capacity to generate and disseminate knowledge has increased, and more authority has been delegated to country representatives and team leaders, bringing IDB closer to the client. The collaboration between staff in the same sector in country offices and headquarters has increased, as has the continuity of project team membership over the project cycle. However, the matrix is not yet functioning well. VPC has limited authority and few mechanisms to coordinate Bank inputs at the country level to ensure delivery of a coherent and efficient program. VPS and VPP have limited opportunity or incentive to bring their knowledge and influence to bear in country strategy and programming. Sector silos are tall and the pressures to lend and disburse greater than ever. As a result, the Bank and its borrowing countries are not reaping the full potential gains from cross-matrix coordination and collaboration in country strategy and program formulation, project design and implementation, and knowledge sharing. Moreover, the evaluation did not find conclusive evidence of improved efficiency. Some processes (such as quality control at the project level) appear unnecessarily time-consuming and uncertain, and the lack of full cost accounting or binding budget constraints for task teams weakens incentives for the efficient use of resources. The report offers five broad recommendations: (i) to enhance country focus, further strengthen the country program management function in country offices; (ii) to enhance inter-VP coordination and country program coherence, strengthen the role of VPS and VPP in country strategy-setting and programming; (iii) To enhance development effectiveness, strengthen mechanisms for quality control of Bank operational products; (iv) to enhance efficiency, continue to strengthen budget processes and information systems to ensure full and accurate cost accounting; and, (v) to promote effectiveness and efficiency, fill a significantly higher share of management positions through transparent competitive processes. Under each recommendation the evaluation proposes specific measures Bank management should consider (among other options) to move in the directions recommended.
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