Relevant bibliographies by topics / Computerised accounting information systems

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

Academic literature on the topic 'Computerised accounting information systems'

Author: Grafiati
Published: 4 June 2021
Last updated: 3 February 2022

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Journal articles on the topic "Computerised accounting information systems"

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Pîrvuţ, Valentin. "Auditing of the Computerised Information Systems in the Military Organization." Scientific Bulletin 21, no. 1 (June 1, 2016): 36–39. http://dx.doi.org/10.1515/bsaft-2016-0034.

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Abstract An internal public auditing mission is a complex process with multiple objectives and auditable objects, which offers a most complete management of the audited entity’s identified risks and proposes solutions and recommendations for limiting their impact. In the informatics segment, the calculators, informatics systems (the operation systems, the informatics applications used in the entity, the accounting management systems of the data bases), the communication networks, the procedures and operations adjacent to the informatics systems, the policies in the system are subjected to control and evaluation. To this end, due to the importance the use of the calculator grants within the entities, in some countries there have been elaborated several normative acts regulating the use, control and auditing of the electronic devices used for processing the data. Thus, the most important regulations referring to the auditing within the computerized information systems (CIS - Computerized Information Systems) are the ISA ( International Standards on Auditing) and IAPS ( International Auditing Practice Statement) standards elaborated by IFAC ( International Federation of Accountants).
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Al Haija, Mohammed. "The Impact of Computerized Accounting Information Systems Risks on the Quality of Accounting Information." International Journal of Business and Management 16, no. 7 (June 17, 2021): 91. http://dx.doi.org/10.5539/ijbm.v16n7p91.

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This study aimed to know the impact of computerized accounting information systems risks on the quality of accounting information and to achieve the study objectives, 60 questionnaires were distributed to workers at the administrative levels in Jordanian commercial banks. The number of rounded questionnaires valid for statistical analysis reached 40, i.e. 67% of the distributed questionnaires. The results of the study showed the following: Accounting information systems are exposed to several risks that threaten their security. The study revealed that most of the risks are the result of internal reasons and not external causes, and they arise due to unintended errors or negligence. The risks of computerized accounting information systems affect the quality of accounting information. Based on the results of the hypothesis test, the three null hypotheses were rejected for the study. In light of the results of the study, the researcher recommended a set of recommendations: Holding training courses to raise the practical and scientific qualification in accounting and technology that keeps pace with technological developments in general for employees assigned to operate accounting information systems. Determine the persons authorized to enter the accounting information system and set a password for them.
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Teru, Susan Peter, Innocent F. Idoko, and Philip Audu. "Accounting Information System: A Prevailing Tool for Appraising Firm Performance." International Journal of Accounting & Finance Review 2, no. 2 (July 24, 2018): 15–20. http://dx.doi.org/10.46281/ijafr.v2i2.26.

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The advancement in technology has enabled companies to generate and use accounting information system. Accounting information system (AIS) is a computer-based application which conveys a new inclination of change from the conservative method of accounting to a computerised method. These advances in information and communication technology (ICT) have reduced the time and cost of transactions by aiding increased and improved transactions and communication for business dealings. It has also improved and advanced the efficiency of businesses by computerising existing operations to improve the performance of their operations. Accounting Information Systems (AIS) can be used by the organizations as a device for achieving a stronger, reliable, and more corporate culture to survive in this competitive environment. Accounting information systems also assist companies to gauge the risk of some operations or predict future warnings using sophisticated statistical software applications. The main objective of this paper is to examine the usage of Accounting Information System for effective decision making and improvedinternal control system on firm performance in which the qualitative data was used reviewing various literatures and other secondary data. This study providesvalue added in accounting literature given the scarcity of works dealing with the relationship between the application and use of AIS and evaluating overall firm performances
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Fordham, David R., and Carol W. Hamilton. "Accounting Information Technology in Small Businesses: An Inquiry." Journal of Information Systems 33, no. 2 (December 1, 2017): 63–75. http://dx.doi.org/10.2308/isys-51982.

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ABSTRACT This inquiry addresses the prevalence of computerized accounting information technology in the U.S. small business environment. Academic and practitioner literature gives the impression that small business has widely adopted computerized accounting systems. Our study looked at a broad range of small businesses and found that a large majority are still using accounting practices that do not constitute true integrated computerized accounting systems. Further, of those which are using integrated software, over 90% are using industry-specific software rather than the general-purpose small-business accounting packages which dominate the literature. These results suggest that: (1) penetration of integrated accounting software is not as prevalent in small business as the literature might imply, (2) there is opportunity for research into why business owners do not utilize integrated software, (3) there may be opportunity to help entrepreneurs improve their efficiency and effectiveness, and (4) entrepreneurs using integrating software find benefits beyond simple accounting functions.
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Chauhan, Rahul, and Astrid Juliani. "ACCOUNTANT PAYMENT INFORMATION APPLICATION OF INFORMATION SYSTEMS IN PT. FRAMAS INDONESIA." Dinasti International Journal of Management Science 1, no. 5 (June 21, 2020): 775–84. http://dx.doi.org/10.31933/dijms.v1i5.342.

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A comprehensive company information system is called Accounting, because it processes all transactions into a document in the form of financial statements. Its role is systematic and covers the entire data and information of documents from all the company's business transaction activities as a whole. Information obtained from the information system in the accounting report will be submitted to management. In this era of globalization, the role of information systems is very important in various fields. Companies must focus on providing users with fast, accurate but still accurate information to financial statements, and other financial data that contribute to decisions and policies made by management. The company uses information systems in the hope that it can help the company achieve its goals. The accounting information system that is currently widely applied by companies is the Information System on Accounts Payable or Accounts Payable. In addition to providing information on Trade Debt data or Accounts Payable, PT Framas Indonesia has applied the Accounting Information System well. Most of the processes have been computerized properly, PT Framas has also designed recording procedures and Internal Control on Accounts Payable. Double checks are also carried out on several processes so as to minimize errors in payment.
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Rózsa, Tünde. "Accounting Information Systems in the Decisions Support of Enterprises." Acta Agraria Debreceniensis, no. 10 (May 11, 2003): 280–86. http://dx.doi.org/10.34101/actaagrar/10/3506.

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In the information society we are living in the whirl of information but this doesn’t mean that we are in full possession of information for our present decisions. We gain the information at time in insufficiently detailed another time in too detailed form, and the information were gained from different sources may be contradictory. The actors of market recognize the power of information but – as in the case of other-type resource utilization – the preparation of this information-power needs more or less investment. Greater part of the small and medium-size agricultural enterprises haven’t tool at all to gain the economical information. After the EU-connection if one of these enterprises will apply for financial support it needs supply continuous and detailed data about own activity for European Community. The main question that can exist exact data-supply without appropriate computerized background. On the other hand if an enterprise has information system it will have the market-goods on the others which don’t have such an investment.
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Suryanto, Suryanto. "SISTEM INFORMASI AKUNTANSI PENJUALAN DAN PERSEDIAAN." CommIT (Communication and Information Technology) Journal 2, no. 2 (October 31, 2008): 106. http://dx.doi.org/10.21512/commit.v2i2.500.

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The research purpose is to analyze and design the Accounting Information Systems sales and inventory system that runs as well as identifying the needs and requirements of the new system that is made to fix the weaknesses in systems and sales. The research method used is the method of analysis and design methods. Methods of analysis by analyzing the problems in the current system, identify information needs and system requirements. The design method used is the database design, form and appearance of the screen. The results to be achieved is to produce a draft of Accounting Information Systems sales and inventory system that can find solutions to existing systems with computerized systems that can help the company deal with the problems in the system is running. Conclusions obtained are that the Information System Accounting Information and the sale of inventories, which were given suggestions and solutions for computerized systems can assist company management in the decision making process because it can generate reports more accurate and faster than less efficient systems. With the use of Accounting Information Systems sales and inventories, companies can overcome the problems encountered so far.Keywords: accounting information systems, sales, inventory
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Riner, H. Sam, and Terrye A. Stinson. "A Study Of Curriculum Issues Related To Teaching Accounting Information Systems." Review of Business Information Systems (RBIS) 8, no. 1 (January 1, 2004): 47–52. http://dx.doi.org/10.19030/rbis.v8i1.4503.

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This paper evaluates factors that educators believe contribute to an effective AIS course. Based on a survey of 100 faculty members, there is a lack of consensus about whether to include a computerized simulation in AIS, but respondents who do are less satisfied with the course than those who do not. Faculty members who are very satisfied with their AIS course consider coverage of internal controls and transaction cycles to be most important.
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Putri, Sri Yuli Ayu, Yuli Ardiany, and Delori Nancy Meyla. "The Influence of Technology and Accounting Information Systems Development Against The Accountant Profession in Minimarket Padang." EAJ (ECONOMICS AND ACCOUNTING JOURNAL) 3, no. 3 (December 10, 2020): 185. http://dx.doi.org/10.32493/eaj.v3i3.y2020.p185-194.

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Market agencies such as mini-markets require the use of accounting information systems. Mini-markets have thousands of products that are sold to the public in a variety of types to fulfill the needs of the community and reporting sales per day and purchasing goods from suppliers in the form of financial statements needed by management in a hasty manner.Seeing these conditions, one of the important things in managing a business unit is to make decisions using a computerized accounting information system. This research aims to know the effect of partially or simultaneously the technology and accounting information systems development on the accountant profession at the mini-market inPadang. The analytical method used is multiple linear regression analysis. I expect the outputs of this research to be published in the accredited National Journal and IPR publishing. Based on the results of the analysis and discussion of the influence of the Development of Accounting Information Technology and Systems on the Professional Absorption of Accountants, the following conclusions are, the development of technology partially influences the Professional Absorption of Accountants, accounting Information and the system partially has no effect on the Professional Absorption of Accountants.he development of Accounting Information Technology and System simultaneously influences the Professional Absorption of Accountants.
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Bansah, Ernest Amoaful. "The threats of using computerized accounting information systems in the banking industry." JOURNAL OF ACCOUNTING AND MANAGEMENT INFORMATION SYSTEMS 17, no. 3 (September 29, 2018): 440–61. http://dx.doi.org/10.24818/jamis.2018.03006.

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Dissertations / Theses on the topic "Computerised accounting information systems"

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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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Abu-Musa, Ahmad Abdel-Salam. "Evaluating the security of computerised accounting information systems : an empirical study on the Egyptian banking industry." Thesis, University of Aberdeen, 2001. http://digitool.abdn.ac.uk:80/webclient/DeliveryManager?pid=153275.

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Deacon, M. J. "Integrated information systems for a contract based company." Thesis, Aston University, 1988. http://ethos.bl.uk/OrderDetails.do?uin=uk.bl.ethos.235002.

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Keil, Kerstin Sabine. "Psychological factors in the commercial use of computerised information systems." Thesis, University of Exeter, 1989. http://ethos.bl.uk/OrderDetails.do?uin=uk.bl.ethos.328472.

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Harvey, Clare Frances. "The development of a computerised word-of-mouth emulator." Thesis, University of Sunderland, 1994. http://ethos.bl.uk/OrderDetails.do?uin=uk.bl.ethos.240492.

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Dearman, Philip Ross. "Computerised information systems and professional autonomy : the record of social work." Monash University, School of Humanities, Communications and Social Sciences, 2005. http://arrow.monash.edu.au/hdl/1959.1/5128.

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Tabari, Mahmoud Omar Mahmoud. "Computerised accounting in Jordan : critical analysis and comparative study of applications for teaching accountancy students." Thesis, University of Essex, 2000. http://ethos.bl.uk/OrderDetails.do?uin=uk.bl.ethos.313089.

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Hanmer, Lyn Avril. "Factors associated with the successful implementation of computerised hospital information systems in South Africa." Doctoral thesis, University of Cape Town, 2009. http://hdl.handle.net/11427/5642.

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A conceptual model of Computerised Hospital Information System (CHIS) use was developed and refined, in order to improve understanding of factors associated with successful CHIS implementation in level 1 and level 2 public sector hospitals in two South African provinces. The study drew on models of information system (IS) success, insights from the HIS evaluation literature and studies of risk factors associated with the implementation of clinical information systems (CISs), in order to synthesise relevant results. A multi method approach was used to investigate the complex study environment. Pilot case studies were conducted in three level 2 hospitals in Province 1, in order to understand the use of CHISs in these environments. The major output of this phase was the initial conceptual model of CHIS use, which identified seven factors associated with successful CHIS implementation. In the second phase of the study, a further case study was conducted at a fourth level 2 hospital in Province 1, and interviews were conducted with three South African CHIS experts. An extended conceptual model of CHIS use was developed on the basis of the data from this phase. In the third and final phase of the study, a survey of CHIS use was conducted in more than thirty level 1 and level 2 hospitals, in two provinces, using one of three CHISs, in order to validate the conceptual model developed in the previous study phase. The results of the case study informed the refinement of the conceptual model to create the revised conceptual model of CHIS use. The conceptual model of CHIS use is a major output of this study. The survey results confirmed that the factors of the conceptual model are associated with CHIS success in level 1 and level 2 hospitals in the study provinces, and supported most of the relationships between the factors in the model. The study provides unique insights into the CHIS implementations in rather poorly resourced environments, thereby contributing to a growing literature on health information system development, implementation and use in developing areas from the perspective of information system success modelling, health information system evaluation, and a developing country context.
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Purves, Ian. "Implementing clinical guidance on general practice using computerised information systems : PRODIGY phase one." Thesis, University of Newcastle Upon Tyne, 1997. http://ethos.bl.uk/OrderDetails.do?uin=uk.bl.ethos.310035.

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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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Books on the topic "Computerised accounting information systems"

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author, Ward D. Dewey, Latham, Claire Kamm, 1953- author, and Copeland Mary Kathleen author, eds. Computerized accounting in the cloud using Microsoft Dynamics GP 2013. 7th ed. Okemos, Michigan: Armond Dalton Publishers, Inc., 2014.

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Dodd, Francis J. Practical computerised accounting systems. Oxford: NCC Blackwell, 1992.

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Weiss, Earl. On Guard Inc.: A computerized accounting information system. New York, N.Y: Macmillan, 1986.

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Scherpenzeel, Richard. 2001 directory, computerised criminal justice information systems. The Hague: Ministry of Justice, the Netherlands, 2000.

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Greenleaf, G. W. Australasian computerised legal information handbook. Sydney: Butterworths, 1988.

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Hall, James A. Accounting information systems. Minneapolis/St. Paul: West Pub. Co., 1995.

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Summers, Edward L. Accounting information systems. Boston: Houghton Mifflin Co., 1988.

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S, Hopwood William, ed. Accounting information systems. Boston: Prentice Hall, 2010.

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B, Dull Richard, ed. Accounting information systems. 8th ed. Australia: South-Western/ Cengage Learning, 2010.

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Bodnar, George H. Accounting information systems. 4th ed. Boston: Allyn and Bacon, 1990.

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Book chapters on the topic "Computerised accounting information systems"

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Nias Ahmad, Mohamad Azmi, Malcolm Smith, Zubaidah Ismail, Hadrian Djajadikerta, and Mohd Saiyidi Mokhtar Mat Roni. "Computerised Accounting Information Systems and Firm Performance: The Mediating Role of Transparency." In Regional Conference on Science, Technology and Social Sciences (RCSTSS 2014), 49–59. Singapore: Springer Singapore, 2016. http://dx.doi.org/10.1007/978-981-10-1458-1_5.

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Altschuller, Shoshana, and Shaya (Isaiah) Altschuller. "Accounting information systems." In The Routledge Companion to Risk, Crisis and Security in Business, 309–18. 1st Edition. | New York : Routledge, [2018] | Series: Routledge international handbooks: Routledge, 2018. http://dx.doi.org/10.4324/9781315629520-20.

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Van de Velde, Rudi. "Computerised Surveillance System for Nosocomial Infections." In Hospital Information Systems — The Next Generation, 400–404. Berlin, Heidelberg: Springer Berlin Heidelberg, 1992. http://dx.doi.org/10.1007/978-3-642-77617-5_31.

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Busulwa, Richard, and Nina Evans. "IT, information systems, strategic information systems, and digital technologies." In Digital Transformation in Accounting, 10–18. Abingdon, Oxon ; New York, NY : Routledge, 2021. | Series: Business & digital transformation: Routledge, 2021. http://dx.doi.org/10.4324/9780429344589-3.

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Krogstie, John. "Methodologies for Computerised Information Systems Support in Organisations." In Model-Based Development and Evolution of Information Systems, 19–87. London: Springer London, 2012. http://dx.doi.org/10.1007/978-1-4471-2936-3_2.

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Dull, Richard B., and Lydia F. Schleifer. "Ethics and accounting information systems." In The Routledge Handbook of Accounting Ethics, 234–48. Abingdon, Oxon ; New York, NY : Routledge, 2021. | Series: Routledge international handbooks: Routledge, 2020. http://dx.doi.org/10.4324/9780429490224-20.

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Mancini, Daniela, Eddy H. J. Vaassen, and Renata Paola Dameri. "Trends in Accounting Information Systems." In Lecture Notes in Information Systems and Organisation, 1–11. Berlin, Heidelberg: Springer Berlin Heidelberg, 2013. http://dx.doi.org/10.1007/978-3-642-35761-9_1.

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Inghirami, Iacopo Ennio. "Defining Accounting Information Systems Boundaries." In Lecture Notes in Information Systems and Organisation, 185–201. Berlin, Heidelberg: Springer Berlin Heidelberg, 2013. http://dx.doi.org/10.1007/978-3-642-35761-9_11.

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Inghirami, Iacopo Ennio. "Accounting Information Systems: The Scope of Blockchain Accounting." In Digital Business Transformation, 107–20. Cham: Springer International Publishing, 2020. http://dx.doi.org/10.1007/978-3-030-47355-6_8.

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Rumph, F. J., G. H. Kruithof, and G. B. Huitema. "Accounting, Charging and Billing for Dynamic Service Composition Chains." In Information Systems Development, 41–48. Boston, MA: Springer US, 2009. http://dx.doi.org/10.1007/b137171_5.

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Conference papers on the topic "Computerised accounting information systems"

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Almgrashi, Ahmed. "Determinants of computerised accounting information system adoption using an integrated environmental perspective: An Empirical Study." In 2020 IEEE Asia-Pacific Conference on Computer Science and Data Engineering (CSDE). IEEE, 2020. http://dx.doi.org/10.1109/csde50874.2020.9411591.

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Portela, Fernando Gutiérrez, Ludivia Hernandez Aros, and Sérgio Roberto da Silva. "Computerized tools of Audit and the technique of Audit Accounting: an analysis of its practice and knowledge in the city of Ibague- Colombia." In 14th CONTECSI International Conference on Information Systems and Technology Management. TECSI, 2017. http://dx.doi.org/10.5748/9788599693131-14contecsi/pst-4688.

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Jia, Shumin, and Yue Sun. "Information quality analysis of computerized accounting system." In International Conference on Information Management and Management Engineering. Southampton, UK: WIT Press, 2014. http://dx.doi.org/10.2495/imme140361.

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Dong, Ge. "Internal control research of computerized accounting system based on the network environment." In International Conference of Information Science and Management Engineering. Southampton, UK: WIT Press, 2014. http://dx.doi.org/10.2495/isme20141051.

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Sun, Gexin. "Analysis of and Study on Internal Control of Computerized Accounting System in Internet Environment." In 2013 International Conference on Information, Business and Education Technology (ICIBET-2013). Paris, France: Atlantis Press, 2013. http://dx.doi.org/10.2991/icibet.2013.294.

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Lutfillah, Novrida Qudsi, Yenni Mangoting, and Riesanti Edie Wijaya. "Relevant Accounting Information Systems." In 2nd Annual Management, Business and Economic Conference (AMBEC 2020). Paris, France: Atlantis Press, 2021. http://dx.doi.org/10.2991/aebmr.k.210717.030.

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Marassi, Rodrigo Barraco, Vania Regina Moras, Jaqueline Carla Guse, and Fabricia Silva da Rosa. "OCCASIONED CHANGES IN INFORMATION SYSTEMS IN ACCOUNTING ACCOUNTING OFFICE." In 11th CONTECSI International Conference on Information Systems and Technology Management. TECSI, 2014. http://dx.doi.org/10.5748/9788599693100-11contecsi/rf-843.

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Schwaiger, Walter S. A., and Michael Abmayer. "Accounting and Management Information Systems." In International Conference. New York, New York, USA: ACM Press, 2013. http://dx.doi.org/10.1145/2539150.2539214.

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Ramadhan, Yanuar. "Determinants of Management Accounting Information Systems Quality on Management Accounting Information Quality." In Proceedings of the International Conference on Business, Economic, Social Science and Humanities (ICOBEST 2018). Paris, France: Atlantis Press, 2018. http://dx.doi.org/10.2991/icobest-18.2018.28.

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Aquino, Aline, and Joshua Onome Imoniana. "Forensic Accounting and Accounting Experts: A phenomenographic Study." In 14th CONTECSI International Conference on Information Systems and Technology Management. TECSI, 2017. http://dx.doi.org/10.5748/9788599693131-14contecsi/ps-4555.

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Reports on the topic "Computerised accounting information systems"

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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), October 2014. http://dx.doi.org/10.2172/1162083.

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