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1

Roufaiel, Nazik S. "FACT: Financial accounting computerized tutor." Journal of Accounting Education 13, no. 2 (March 1995): 185–205. http://dx.doi.org/10.1016/0748-5751(95)00003-5.

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Dabor, Alexander, Meshack Aggreh, and Mercy Aneru. "Adoption of Computerized Accounting System by SMEs in Benin City." International Academic Journal of Economics 06, no. 01 (June 25, 2019): 123–40. http://dx.doi.org/10.9756/iaje/v6i1/1910009.

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3

Wang, Li Nan. "Impact of Information Technology on Accounting." Advanced Materials Research 219-220 (March 2011): 1224–27. http://dx.doi.org/10.4028/www.scientific.net/amr.219-220.1224.

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As the field of computer technology applications in accounting, the traditional manual accounting system has undergone tremendous changes, from the manual accounting methods to the computer system accounting method. This change greatly improved the efficiency of the accounting staff. This manual accounting system in the computerized accounting system and the Comparative Study of the paper puts forward the process of development of computer accounting, computerized accounting analysis of the impact of the existing accounting, accounting and computer manual summarizes the similarities and differences of accounting. Also studied the main advantages of computerized accounting, computer accounting also analyzed a number of deficiencies, these deficiencies exist in the same time, the paper identified a number of outcomes to improve the approach was carried out from all the negative perfect. The paper also combines the new development prospects of the development trend of computerized accounting further prospects.
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高, 晓莹. "Research on Audit Risk under Computerized Accounting." Frontiers of International Accounting 03, no. 01 (2014): 1–5. http://dx.doi.org/10.12677/fia.2014.31001.

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Poldet, Mukdawan, Suparak Janjarasjit, and Phaprukbaramee Ussahawanitichakit. "MODERN COMPUTERIZED ACCOUNTING KNOWLEDGE AND JOB PERFORMANCE." Journal of International Finance and Economics 14, no. 4 (October 1, 2014): 27–44. http://dx.doi.org/10.18374/jife-14-4.3.

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6

McKell, Lynn J., and Kevin D. Stocks. "An evaluation of computerized accounting practice sets." Journal of Accounting Education 4, no. 1 (March 1986): 177–90. http://dx.doi.org/10.1016/0748-5751(86)90031-x.

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Ilić, Milena, and Svetlana Anđelić. "The role of computerized accounting information system in detecting accounting errors and accounting fraud." Bizinfo Blace 8, no. 2 (2017): 17–30. http://dx.doi.org/10.5937/bizinfo1701017i.

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8

Fanning, Kurt, and Rita Grant. "Manual vs. Computerized Practice Set: Which Achieves Learning Objectives the Best?" AIS Educator Journal 12, no. 1 (January 1, 2017): 25–33. http://dx.doi.org/10.3194/1935-8156-12.1.25.

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ABSTRACT A major issue for accounting departments is how to adopt a user's approach to teaching the Principles level courses and still have the accounting majors adequately prepared for upper level courses. One approach is to employ a practice set within the curriculum. However, the use of a manual practice set presents several problems. The use of a computerized practice set may solve many of these issues. This paper examines this issue by testing the student's retention of information about accounting processes and procedures. The test results indicate similar outcomes from using a computerized practice set where students manually post the transactions to those students using a manual practice set. Thus, students can gain the necessary knowledge while using a computerized practice set when they post transactions. However, the test results indicate students have inferior results when using a computerized practice set that automatically posts the transactions. This suggests that student involvement in the transaction is important. Given the computerized practice set's advantages in decreasing the time and energy expended by the accounting faculty grading practice sets and the faculty's ability to help the students remotely, a strong argument can be made for using the computerized practice set when students post the transactions. Thus, accounting departments can be more confident, in certain circumstances, to choose to use computerized practice sets.
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Sun, Qi Yue, and Rui Biao Zhang. "The Implementation Program to Build Computerized Accounting System Model for Small Businesses." Applied Mechanics and Materials 687-691 (November 2014): 2752–55. http://dx.doi.org/10.4028/www.scientific.net/amm.687-691.2752.

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Small-scale enterprises are different, their production and management features are not the same too.This article cited an example: Build computerized accounting system.And made a computerized accounting system for small businesses embodiment.
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10

Ferran, Carlos, and Ricardo Salim. "IAC Accounting Data Model: A Better Data Structure For Computerized Accounting Systems." Review of Business Information Systems (RBIS) 8, no. 4 (October 1, 2004): 109–20. http://dx.doi.org/10.19030/rbis.v8i4.4481.

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11

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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12

Parmley, Janice E., and William K. Parmley. "A Comparative Study of Computerized Applications in Accounting." Journal of Education for Business 63, no. 2 (November 1987): 88–91. http://dx.doi.org/10.1080/08832323.1987.10117284.

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13

Setianingsih, Setianingsih, Napisah Napisah, Anisa Anisa, Endah Finatariani, and Ita Darsita. "PENINGKATAN KEMAMPUAN BERSAING DI DUNIA KERJA DENGAN PELATIHAN SOFTWARE ZAHIR ACCOUNTING." Abdimisi 1, no. 1 (December 18, 2019): 63. http://dx.doi.org/10.32493/abms.v1i1.3791.

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Institution Awareness to the citizens in order to increase the quality of education is a part of Tri Dharma Perguruan Tinggi. To apply the program, it needs a plan. Community service program. The general purpose of this community service program is to increase the competency of citizens of RW 003 Babakan Village, Kelapa Dua, Setu, South Tangerang using Zahir Accounting Software training. The activity of this community service program entitled Computerized Accounting. The trainers and the source speakers are from the lecturers of Accounting Major of Pamulang University (Universitas Pamulang). The result conducted on November, 1,2,3 2019 was increasing their ability to use computer and computerized accounting with Zahir Accounting Software. The trainees was enthusiastic with the material they had from the lecturers of Accounting Major of Pamulang University (Universitas Pamulang). The trainees directly used the software.Zahir Accounting Software becomes an attention for the entrepreneurs who need accounting software to support financial noting in their business easily, fast and accurately, so by practicing Zahir Accounting Software will increase the citizens' competence to look for a job Keywords: Software Zahir Accounting ; Computerized Accounting
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14

Gruber, Robert, and James Molloy. "The Faithless Employee: A Case Involving the Legal and Accounting Issues Associated with Employee Theft of Company Funds." College Teaching Methods & Styles Journal (CTMS) 1, no. 1 (July 22, 2011): 71. http://dx.doi.org/10.19030/ctms.v1i1.5221.

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This case explores the areas of public accounting/auditing and business law as they relate to the conduct of an employee who intentionally and unlawfully obtains, and, negotiates for his own benefit, his employers negotiable instruments (checks). In particular, this case involves an accountant who unlawfully acquired negotiable instruments, purportedly drawn by the employer and made payable to the accountant as a result of the accountants improper use of his employers computerized accounting system. Because of his position, his knowledge of the system, and the lack of proper accounting controls, he was able to write company checks to himself and to manipulate the deductions to his paycheck.
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15

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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16

Wynder *, Monte. "Facilitating creativity in management accounting: a computerized business simulation." Accounting Education 13, no. 2 (June 2004): 231–50. http://dx.doi.org/10.1080/09639280410001676639.

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17

Apostolou, Barbara, Michael A. Blue, and Ronald J. Daigle. "Student perceptions about computerized testing in introductory managerial accounting." Journal of Accounting Education 27, no. 2 (June 2009): 59–70. http://dx.doi.org/10.1016/j.jaccedu.2010.02.003.

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18

Wang, Li Nan. "Research on Data Security of Finance Software." Applied Mechanics and Materials 380-384 (August 2013): 2494–98. http://dx.doi.org/10.4028/www.scientific.net/amm.380-384.2494.

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Financial software technology development, promoted an enterprise effectively "integrated management", but also led to new safety problems. Financial software data security is a people pay much attention to the problem, in order to ensure the financial software of data security, many countries and enterprises not hesitate investment is huge endowment, to computer hardware and software research and development, in order to ensure the safety of computer data information. In computerized accounting work, accounting data security is a very important issue, it directly influences the success or failure of computerized accounting work, by the vast number of financial software users close concern.
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19

Hamidy, Fikri. "Evaluasi Efikasi dan Kontrol Locus Pengguna Teknologi Sistem Basis Data Akuntansi." Jurnal Teknoinfo 11, no. 2 (July 28, 2017): 38. http://dx.doi.org/10.33365/jti.v11i2.25.

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This research aims to empirically investigate the influences of the personality factors towards the students’ intention to use the database software at the computerized accounting vocational colleges in Lampung province. In order to answer the hypotheses, this research applies a survey study with 301 computerized accounting vocational students. Based on these samples I test using structural equation modeling of AMOS™ (Analysis of Moment Structure) software.The result of the study indicates that the estimations of the regression weights coefficient, standardized regression weights and critical ratio, has led to the conclusion that statistically, the first hypothesis is not supported whereas the second hypothesis isstatistically supported. In conclusion, , based on the low score of the standardized regression wights coefficient, it can be concluded thus, that the students’ intention to use the database software at the computerized accounting vocational colleges in Lampung Province is relatively low.Key Words : personality, intention, database software
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20

Huynh, Quang Linh. "Analyzing the Role of Computerized Accounting Usefulness with Quantile Regression." American Journal of Applied Sciences 12, no. 9 (September 1, 2015): 669–78. http://dx.doi.org/10.3844/ajassp.2015.669.678.

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21

Henry, Linvol. "Manual versus Computerized Practice Sets in Accounting: The Students' Perspective." Journal of Education for Business 65, no. 3 (December 1989): 106–9. http://dx.doi.org/10.1080/08832323.1989.10118588.

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22

YAMAMOTO, KOUJIROU, TAKAO ORII, KAZUYO NISHIHARA, HISAKAZU OHTANI, JUNICHI KAWAKAMI, KOUICHI NAKAMURA, HAJIME KOTAKI, TOSHIAKI TSUJI, and TATSUJI IGA. "Development of a Computerized Accounting System for Therapeutic Drug Monitoring." Japanese Journal of Hospital Pharmacy 24, no. 5 (1998): 567–75. http://dx.doi.org/10.5649/jjphcs1975.24.567.

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23

Rong, Yan Li. "Analysis about Accounting Computerization and Network." Applied Mechanics and Materials 644-650 (September 2014): 6246–49. http://dx.doi.org/10.4028/www.scientific.net/amm.644-650.6246.

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In recent years, application and development of modern information technology, especially network technology in the field of accounting, herald the accounting technical means’ evolvement from accounting computerization into the stage of the network accounting information. The ultimate goal of computerized accounting and accounting network are all to provide accounting information through the combination of accounting and modern information technology, taking accounting basic theory and method, accounting practice theory as the foundation. As the mainstay of the econometric society, the development of accounting marks the progress of social civilization and the economic management.
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24

Mikarsih, Ayu, Sofiati Wardah, and Surahman Hidayat. "Faktor-Faktor Yang Mempengaruhi Implementasi Sistem Informasi Akuntansi Berbasis Komputer Pada Kantor Pelayanan Pajak Pratama Mataram Timur." Jurnal Ilmiah Akuntansi dan Keuangan 9, no. 1 (January 24, 2020): 1–11. http://dx.doi.org/10.32639/jiak.v9i1.372.

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This study aims to determine the effect of infrastructure, human resources, perceived usefulness costs, and perceived ease of use on the Computerized Accounting Information System at KPP East Mataram. This type of research used in this research is associative research. Data collection techniques in this study used a questionnaire. The sample collection technique used is the nonprobability sampling method. The types of data in this study are primary and secondary data. The results of this study indicate that the variables of infrastructure, human resources, and perceived usefulness do not affect the implementation of computer-based accounting information systems, while the cost and perceived convenience significantly influence the implementation of computerized accounting information systems.
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25

Schafer, Brad A., and Kathy Hurtt. "The Lemonade Stand: A Teaching Case for Developing an Information System for the Revenue Process." AIS Educator Journal 1, no. 1 (December 1, 2006): 5–10. http://dx.doi.org/10.3194/aise.2006.1.1.5.

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For this case, each student assumes the role of an accountant and system designer developing a company's accounting software application. The student is provided with company background information and relevant revenue processes for Schafer Lemonade Stand Company. Using a relatively simple business plan, each student documents the system and designs and implements a computerized application to record and report all of the necessary information for the revenue process of the business. By completing the requirements of the case, the student integrates the concepts of database design (data modeling), walkthrough documentation (flowcharting), hands-on development (creating tables, forms, queries, and reports), and considers key internal control concepts for accounting processes.
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26

Goldwater, Paul M., and Timothy J. Fogarty. "Cash Flow Decision Making And Financial Accounting Presentation: A Computerized Experiment." Journal of Applied Business Research (JABR) 11, no. 3 (September 13, 2011): 16. http://dx.doi.org/10.19030/jabr.v11i3.5856.

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The use of financial information to estimate future cash flows may be influenced by the format and scaling of financial statement data. This study experimentally manipulated format by providing a graphical alternative to the conventional tabular presentation, and scaling by offering a probabilistic alternative to the single point estimates of financial statements. Subjects, recruited from large public accounting firms in the U.S., received the complete experiment in a self-contained computer diskette. The interaction of scaling and format characteristics produced significantly different cash flow estimates. Furthermore, subject tended to adjust their cash flow estimates based on the interaction of presentation and the skew of the distributional information when probabilistic information was provided. Subject also altered their cue utilization for the estimate of cash flow when they receive differently designed information. Implications for financial reporting and accounting education, centering around the revision of the basic information package, are drawn.
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Parmley, Janice E., and William K. Parmley. "Computerized Applications in the Accounting Discipline of Selected AACSB Member Institutions." Journal of Education for Business 61, no. 4 (January 1986): 174–77. http://dx.doi.org/10.1080/08832323.1986.10772700.

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28

Peng, Xiaohong. "PCA-BP Based Analysis of the Evaluation of Computerized Accounting Information." International Journal of Hybrid Information Technology 9, no. 8 (August 31, 2016): 277–88. http://dx.doi.org/10.14257/ijhit.2016.9.8.24.

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29

Oluwatoyin Olufemi, Omotilewa, Adegbie Folajimi Festus, and Adesola Munir Adekunle. "Accounting Software in Computerized Business Environment and Quality of Corporate Reporting." Journal of Finance and Accounting 9, no. 3 (2021): 101. http://dx.doi.org/10.11648/j.jfa.20210903.16.

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30

He, Fan, Chao Liu, De Mao Song, and Yue Qun He. "Study on Safety System of Accounting in E-Commerce." Applied Mechanics and Materials 336-338 (July 2013): 2303–6. http://dx.doi.org/10.4028/www.scientific.net/amm.336-338.2303.

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Perfect computerized accounting internal controls can effectively guarantee the reliability of accounting information. Development of accounting information system is the inevitable result of social economy environment change. Particularly, e-commerce is the embodiment of the features it will surely produce comprehensive and profound impacts on traditional accounting in todays society. This paper studies the characteristics of the accounting information system to strengthen construction of accounting information system. Also, the paper analyzes the problems of accounting information system under e-commerce environmentand offers corresponding countermeasures.
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31

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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32

Li, Bai Chao. "Application Research of Computerized Accounting Technology in Constructing Innovative Financial Management of Rural Areas." Applied Mechanics and Materials 685 (October 2014): 719–22. http://dx.doi.org/10.4028/www.scientific.net/amm.685.719.

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Accounting computerization technology is an innovative mode of solution to the rural financial management problems. This paper firstly analyzes the problems existing in the rural financial administration and presents application research of computerized accounting technology in constructing innovative financial management of rural areas. Accounting computerization technology implementation is conducive to the improvement of rural financial management level, improve the collective capital utilization rate, effectively prevent the loss of assets, increase the income of farmers, reduce farmer burden.
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Alkafaji, Yass, and Nicholas Schroeder. "Manual vs. computerized practice sets: A test for differences." Journal of Accounting Education 4, no. 2 (September 1986): 19–25. http://dx.doi.org/10.1016/0748-5751(86)90003-5.

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34

Stoica, Raluca, and Veronica Stefan. "The Role of Computerized Solutions in Consolidating Financial Results from the European and Anglo-Saxon Accounting Systems." Valahian Journal of Economic Studies 9, no. 2 (November 1, 2018): 83–94. http://dx.doi.org/10.2478/vjes-2018-0020.

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Abstract The implementation of up-to-date technologies in the accounting system of modern entities is a topical subject, by the desire of enterprises to align themselves with the current of international globalization but also by the requirements imposed by the science and practice to join the accounting main issues in the field. The accounting technique evolved with the technological innovations, related to each evolutionary period of the human society. The paper aims to identifying the factors that influenced the whole process of the development of information technologies in the financial-accounting field; identifying the main issues related to the technological interaction in accounting and, in this context, identifying the tools and technological supports in the evolution of the accounting technique, from the empirical forms of accounting to the present day, in the age of globalization, amid the continuous need for normalization and standardization of accounting procedures, especially applicable to the consolidation of financial results. Nowadays, the most used digital technology in computerized accounting and management is Cloud-Computing ERP solutions, a form of digital accounting that will represent the critical mass of accounting information system in the near future, and this paper will present and discuss such solutions.
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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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36

Shefer, A. K., Yu G. Sagalaev, E. M. Sudarikova, A. V. Blinov, and V. A. Kanunnikov. "Introduction of a computerized accounting system for ingot-mold life and consumption." Metallurgist 29, no. 12 (December 1985): 392–93. http://dx.doi.org/10.1007/bf00742909.

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Wihananto, Adri. "TELAAHAN PENERAPAN SISTEM INFORMASI AKUNTANSI DENGAN MYOB UNTUK PENYAJIAN LAPORAN KEUANGAN BERDASARKAN PSAK NO. 1 PADA CV. GRAPH PRINTING." Jurnal Ilmiah Binaniaga 6, no. 1 (April 11, 2019): 87. http://dx.doi.org/10.33062/jib.v6i1.270.

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Financial statements represent end result from applying an information accounting system. Therefore, to yield good financial statement needed a good information system also. With existence of computerized accounting information system it is provided that accounting information system will walk better and the yielded to financial statements become more accurate and complete. The objective of this research is to know accounting system which previously exists at CV Graph Printing. Others, this research also aim to apply computerized accounting information system with MYOB. This application is expected could help company make good financial statement. CV Graph Printing represent a company moving in the field of printing office. The effort area experienced by this company for example setting (invitation, brochure, visiting card, etc.), screening (clothes, invitation, plastic, etc.), and print (book, invitation, note, etc.). The result of research indicate that accounting information system which preexist at company, that is manual administrate system is not be adequate again. Accounting record process for transactions that happened in company have never been done. Others also the transaction evidences are not kept better. The most important fact is that during the time the company not at all own financial statement so that the owner do not know their company performance during the time. With existence of applying MYOB in its accounting information system, transaction record become easier and quickly. Financial statement could visible any time we wish. Others also, financial statement yielded become more accurate and complete as according to Financial Accounting Standard (FAS) which is validKeywords: accounting information system, MYOB, financial statement
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Sari, Dian Indah. "Penerapan Zahir Accounting Versi 5.1 Dalam Penyusunan Laporan Keuangan Pada PT. Citarum Borneo Quantum." Moneter - Jurnal Akuntansi dan Keuangan 6, no. 1 (April 1, 2019): 29–38. http://dx.doi.org/10.31294/moneter.v6i1.4745.

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Abstract – Manually accounting processing has more risks than using a computerized system, because accounting requires a confidential database so all existing transactions are related to the finances of a company or individual entity. For example, in the simplest case, which is journal entry, it often occurs double input with the same number or voucher code for different transactions. This has an impact on the normal balance and financial statements that will be made. In order to collect data to fulfill the preparation of this application program, the authors conducted several ways, namely: Observation Method, This method is done by the author is to directly visit the location of the company and collect accounting transaction evidence and observe the process that has been running, so that the author can apply it to Zahir Accounting. Interview, the author conducted interviews with employees of PT. Citarum Borneo Quantum to obtain information on the history of the company, the process of recording accounting transactions from capital, sales, purchases, and financial statements. Library Study Method, carried out by reading books related to accounting transactions and related to the material of Programming Using Zahir Accounting Version 5.1. Based on the results of the discussion it can be concluded as follows: Application of Zahir Accounting Version 5.1 in preparing financial statements will produce computerized financial reports. The company was greatly helped by the application of Zahir Accounting Version 5.1 because it recorded financial transactions and financial reporting quickly, accurately and efficiently.Keywords: Zahir, Accounting, Financial Report
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Satyawati, Endang, and Mujiyono. "Development of accounting information system and accounting standards for small and medium enterprises (SME)." SHS Web of Conferences 49 (2018): 02006. http://dx.doi.org/10.1051/shsconf/20184902006.

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At this time, small and medium enterprises play an important role in improving the economy of Indonesia, in terms of business number, job creation, and growth of national Economy. At this time many small, and medium enterprises are still in the manual recording process of financial transactions and financial reporting. The objective of this study is to develop an accounting information system method with Rapid Application Development (RAD) for SME as to answer whether there is an increased quality of information system in SME. The results of this research are as follows: 1) The small business enterprises are dominated by human resources. 2). Many of the owners of the small business enterprises do not understand the accounting and financial report system well. They operate with manual and conservative descriptions with a simple book noted. They have not known or have not been accustomed to computerized accounting system as well as have not known whether or not it is useful to support their business continuity. 3) Personal expenses and operational expenses paid by using the same sources.
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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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41

Thavikulwat, Precha. "Developing Computerized Business Gaming Simulations." Simulation & Gaming 30, no. 3 (September 1999): 361–66. http://dx.doi.org/10.1177/104687819903000313.

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42

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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43

Marriott *, Neil. "Using computerized business simulations and spreadsheet models in accounting education: a case study." Accounting Education 13, sup1 (December 2004): 55–70. http://dx.doi.org/10.1080/0963928042000310797.

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44

Abu-Musa, Ahmad A. "Perceived Security Threats of Computerized Accounting Information Systems in the Egyptian Banking Industry." Journal of Information Systems 20, no. 1 (March 1, 2006): 187–203. http://dx.doi.org/10.2308/jis.2006.20.1.187.

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This paper investigates the perceived security threats to computerized accounting information systems (CAIS) in the Egyptian banking industry (EBI) by surveying the entire population of the EBI. Differences between the respondents' opinions regarding the perceived security threats have been identified and investigated in the context of the EBI. The results of the study reveal that accidental entry of bad data by employees, accidental destruction of data by employees, introduction of computer viruses to the system, natural and human-made disasters, employees' sharing of passwords, and misdirecting prints and distributing information to unauthorized people are the most significant perceived security threats to CAIS in the EBI. In all cases, the heads of internal audit departments reported higher occurrence frequencies of CAIS security threats compared to the heads of computer departments.
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45

Offiah, et.al., Marvin. "Computerized Accounting Information Systems Security Threats: An Applied Study on Jordanian Insurance Companies." Arabian Journal of Accounting 12, no. 1 (May 1, 2009): 46–77. http://dx.doi.org/10.12785/aja/120102.

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46

Richardson, Robert C., and Timothy J. Louwers. "Using Computerized Audit Software to Learn Statistical Sampling: An Instructional Resource." Issues in Accounting Education 25, no. 3 (August 1, 2010): 553–67. http://dx.doi.org/10.2308/iace.2010.25.3.553.

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ABSTRACT: The following instructional resource requires you to use ACL, a computer- assisted audit tool (CAAT), to determine a variety of audit sample sizes. In this tutorial, you will not only gain some familiarity with the ACL tool, but you will also have an opportunity to increase your knowledge of statistical sampling.
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47

McKenna, Richard J. "Business Computerized Simulation: The Australian Experience." Simulation & Gaming 22, no. 1 (March 1991): 36–62. http://dx.doi.org/10.1177/1046878191221003.

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48

Thavikuiwat, Precha. "Product Quality in Computerized Business Simulations." Simulation & Gaming 23, no. 4 (December 1992): 431–41. http://dx.doi.org/10.1177/1046878192234004.

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49

Williams, Edgar L. "Computerized Simulation in the Policy Course." Simulation & Gaming 24, no. 2 (June 1993): 230–39. http://dx.doi.org/10.1177/1046878193242006.

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50

Garson, G. David. "Computerized Simulation in the Social Sciences." Simulation & Gaming 40, no. 2 (May 7, 2008): 267–79. http://dx.doi.org/10.1177/1046878108322225.

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