| Nama Pengarang | : | - |
| Nama Majalah/Jurnal | : | - |
| Volume / Nomor Edisi | : | - |
| Nomor Halaman | : | 117-137 |
| Abstraksi Narasi | : | This study investigates a method for measuring knowledge structure development in novice accountants by extending Bonner and Walker {Bonner, S. and P. Walker. 1994. The effects of instruction and experience on the acquisition of auditing knowledge. The accounting review 69: 157-178.] Which examined the effects of instruction and experience on the acquisition of declarative and procedural knowledge. We employ pathfinder network scaling, a recently developed and validated measure of knowledge structure acquisition, to determine whether the combinations of instruction and experience previously found to be effctive in promoting declarative and procedural knowledge acquisition result in the development of expert-like knowledge structures. Further, we examine the effectiveness of a simple decision aid in promoting the acquisition of expert-like knowledge structures through experience with the decision aid. Results from two laboratory experiments indicate that pathfinder-based measures of knowledge structure can effectivity capture the effects of training and decision aid use on the development of expertise. The findings suggest that assessments of knowledge structures are vuluable tools measuring the effectiveness of training programs, and such assessments can be applied in decision domains where traditional measures of knowledge acquisition are insufficient or infeasible. Finally, the results indicate that properly designed decision aids can impart expert-like knowledge structures to novice decision makers, and these knowledge structures are the key to expertise. |
| Nama Pengarang | : | - |
| Nama Majalah/Jurnal | : | - |
| Volume / Nomor Edisi | : | - |
| Nomor Halaman | : | 73-91 |
| Abstraksi Narasi | : | The theory of technology dominance [Arnold, V., and Sutton, S.G., 1998. The theory of technology dominance.Advances in accounting behavioral research 1: 175-194.] predicts that mismatches between the skills of decision-aid users and the complexity of the tasks the decision aid is designed to assess will result in a lack of reliance on the decision aid and, ultimately, a potential for deskilling. The cognitive science literature on cognitive load suggests that varying the level of feedback provided to decision-aid users might moderate the risks that result from under-reliance. The current study presented participants, who ere divided between two levels of skills, with decision aids in which the level of feedback was varied. These aids were used to solve cases of differing complexity. The results show that individuals with a high level of skill in understanding internal controls deskilled when they were assigned to non-complex cases. Further, this study found that with complex cases, a lower level of feedback was helpful and with non-complex cases, a higher level of feedback was helpful. |
| Nama Pengarang | : | Dowling, Carlin , Stewart Leech, Maureen Francis Mascha, Georgia Smedley, Rose, Jacob M., Rose, Anna M., Britton McKay |
| Nama Majalah/Jurnal | : | - |
| Volume / Nomor Edisi | : | - |
| Nomor Halaman | : | 92-116 |
| Abstraksi Narasi | : | Technological changes and audit firm mergers over the last decade raise the question as to whether the decision aids reported in prior research are representative of the types of decision support currently employed in audit firms. To address this issue, a study was conducted of the audit support systems used at five international audit firms and the types of decision support embedded within their audit support systems. The concepts of system restrictiveness and audit structure were combined to develop a definition of audit support system restrictiveness, and the firms` system were classified using this definition. Substantial differences in audit support system restrictiveness were found to be associated with the type of decision support embedded within these systems. In order to guide future research, existing audit decision aid studies were mapped to the types of embedded decision support and several future research opportunities were identified. |
| Nama Pengarang | : | - |
| Nama Majalah/Jurnal | : | - |
| Volume / Nomor Edisi | : | - |
| Nomor Halaman | : | 1-16 |
| Abstraksi Narasi | : | In considering the miles and snow nalyzer strategic-type, this paper re-examines the relationship between strategic choice, accounting information systems design (AIS), and business-unit performance. This paper also examines the construct validity of the variables considered in the study. In response to previous studies that called for triangulation of variables with other sources, the validity of the results have been improved by using a multi-method, multiple-respondent approach for business strategy classification and business-unit performance assessment. Results of a research survey and secondary data analysis of 88 Canadian business units suggest that for prospector strategic-types, and to a lesser extent for defender strategic-types, broad-scope AIS is associated with higher performance. Manager of prospector and defender units need external, non-financial, and future-oriented information for decision-making, which represents an evolution in defenders` information needs. Results also support the assumption that information needs of analyzer strategic-type units differ those of defender units. |
| Nama Pengarang | : | - |
| Nama Majalah/Jurnal | : | - |
| Volume / Nomor Edisi | : | - |
| Nomor Halaman | : | 40-68 |
| Abstraksi Narasi | : | In order to further advance research within management accounting and integrated information systems (IIS), an understanding of what research has already been done and what research is needed is of particular importance. The purpose of this paper is to uncover, classify and interpret current research within management accounting and IIS. This is done party to identify research gaps and propose direction for future research and partly to guide researchers and practitioners investigating and making decisions on how to better synthesise the two areas. Based on the strengths of existing frameworks covering elements of management accounting and IIS a new and more comprehensive theoretical framework is developed. This is used as a basis for classifying and presentation of the reviewed literature in structured from. The outcome of the review is an identification of research gaps and a proposal of research opportunities within different research paradigms and with the use of different methods. |
| Nama Pengarang | : | Severin V. Grabski, Stewart A.Leech, Anders Rom, Carsten Rohde, Emilio Boulianne |
| Nama Majalah/Jurnal | : | - |
| Volume / Nomor Edisi | : | - |
| Nomor Halaman | : | 17-39 |
| Abstraksi Narasi | : | Many organisasi have sought to improve their cmpetitiveness by investing in advanced information technology, such as enterprise resource planning (ERP) systems. They have implemented ERP systems for a variety of reasons, including solving year 2000 issues, reengineering business processes, and facilitating e-business. The implementation of an ERP system and associated changes in business processes, however, is nt straightforward, ERP implementation projects are but another example of an information systems development project that needs to be controlled, yet the implementation of an ERP system is significantly different than a traditional system implementation control can be exterted by both formal and informal means [Kirsch, L.J., V. Sambamurthy, D-G.Ko, and R.L. Purvis, 2002, controlling information systems development projects: The view from the cient. Management science. 48 (4): 484-498]. Research has demonstrated that single modes of control are not sufficient, rather that a portfolio of control modes should be utilized. We expand upon this concept and suggest that this need for a mix of overlapping and redundant control mechanisms identified in the literature is explained through the use of complementarity. [Milgrom, P. and J. Roberts. 1990. The economics of modern manufacturing: technology, strategy and organization. American Economic review 80: 511-528; Milgrom, P. and J. Roberts. 1994. Comparing equilibria. American Economic Review: 84: 441-459; Milgrom, P. and J. Roberts, 1995. Complementarities and fit: Strategy, structure, and organizational change in manufacturing. Journal of Accounting and economics. 19: 179-208; topics, D.M. 1998. Super modularity and complementarity. Princenton University press]. Surveys of chief information officers and internal auditors were conducted to obtain data on the controls used in ERP implementations. We find that groups of complementary controls need to be employed in the implementation of ERP systems to achieve a successful implementation. |
| Nama Pengarang | : | - |
| Nama Majalah/Jurnal | : | - |
| Volume / Nomor Edisi | : | - |
| Nomor Halaman | : | 319 - 341 |
| Abstraksi Narasi | : | The last few decades has seen increasing focus in the transformation of the role of accountants from traditional control to strategic decision making. This transformation, expressed in terms of the management information value chain (MIVC), despicts the corporate accountant as a partner in providing value-added information. [Walther T, Johnsson H, Dunleavy J, Hjelm E. Reinventing the CFO: Moving from financial management to strategic management. New York: McGraw-Hill, 1997.] provide a detailed ilustration of this transformative role of the accountant (i.e., the CFO) as the agent in shaping the value chain while operating within the constraints of organizational factors that influence changes in the institution. However, due to an inadequate integration of the agent and organizational factors involved in the change, walther et.al. fail to systemically interpret the complexity involved in such a transformation. This paper ilustrates how integrates the elements and processes involved in the interaction between agents and institutions, thereby providing a framework for understanding changes in the management information value chain, and specifically, interpreting the Walther text emphasizing the accountant`s instrument role as the agent in interacting with institutional structures in initiating that change. |
| Nama Pengarang | : | - |
| Nama Majalah/Jurnal | : | - |
| Volume / Nomor Edisi | : | - |
| Nomor Halaman | : | 273-298 |
| Abstraksi Narasi | : | This study extends prior research on the use of the internet for investor relations (IR) activities by investigating the quality determinants of IR websites. Detailed data on IR website characteristics were collected for 270 companies located in six countries (Australia, Belgium, France, the Netherlands, South Africa and the UK).The results of the descriptive part of this study show that the IR section of its website is an established element in a company`s internet presence as, on average, over half of the 29 IR characteristics were found on the corporate websites. Based on the univariate and multivariate analysis, the variables proxying for company size, level of internationalization (foreign listing and foreign revenue), Proportion of shares available to individual investors and disclosure environemnt are significantly related to the extent of IR activities on the internet. Also, evidence is found of a significant effect for the level of technology (industry) and the growth rate (ratio of market value to book value) of a company, an effect which for both variables is negative. The results of the study indicate that studies on the use of the internet for iR activities may benefit from the use of a detailed measure of website quality. |
| Nama Pengarang | : | Enrique Bonson, Tomas Escobar, Laury Bollen, Harold Hassink, Gordana Bozic, George Joseph |
| Nama Majalah/Jurnal | : | - |
| Volume / Nomor Edisi | : | - |
| Nomor Halaman | : | 299-318 |
| Abstraksi Narasi | : | In the recent years, the European Union (EU) has developed a series of norms with the objective of increasing the transparency of both companies and the financial markets, as well, through the diffusion of company information via the internet. The incorporation of countries of Eastern Europe into the EU raises the need to determine the impact of their incorporation on the transparency of the markets. in effect, incorporation into the EU implies the need for companies from those countries to adopt the practices of transparency promoted by the EU. The objective of this article is to determine the distance or differences existing between the information currently supplied by the companies of Eastern Europe that have recently joined the EU or are now in the process of joining and the information required according to the initiatives of the EU. Furthermore, it attempts empirically to identity the variables that could have some influence on amount of information disclosed. To this end, data from companies of each of the following countries have been collected: Bulgaria, Cyprus, Czech Republic, Estonia, Hungary, Latvia, Lithuania, Malta, Poland, Romania, Slovenia and Turkey. Results show a statistically significant relationship between the extent of information disclosure on the internet and a) cmpany size, b) the company`s activity being in the financial sector, and c) the fact of employing one of the world`s big four accountancy firms for auditing the company`s books. |
| Nama Pengarang | : | - |
| Nama Majalah/Jurnal | : | - |
| Volume / Nomor Edisi | : | - |
| Nomor Halaman | : | 251 - 271 |
| Abstraksi Narasi | : | Dicision aids are commonly designed to provide users with more task domain kowledge than thatprossed by the users. Also, decision support systems often provide users with two or more decision aids for performing similar tasks, which can lead to switching between the aids. These aspects of dicision aid use can combine to cause users to experience attitudinal ambivalence (i.e., simultaneously holding conflicting feelings or belief) toward the presence of the multiple decision aids. This study investigates the relationships among ambivalence, Switching, and task performance in a behavioral experiment involving two decision aids. Based on attitudinal ambivalence research, we hypothesize that: (1) ambivalence toward two dicision aids leads to switching between them; (2) Switching is exploratory behavior that improves preformance; and (3) switching occurs more when using decision aids with high-interactivity than when using those with low-interactivity. In this study, business students acting as bank loan officers process commercial loan applications using two decision aids ( aregression prediction and database list), between which they could freely switch. From a cognitive perspective, most participants (91%) viewed their decision aid environment as higly ambivalent. Switching occurred 23% of the time and in 89% of the participants. As excepted, as switching increased, performance improved, and switching and performance improvements occured with the high-interactivity database aid more than with the low-interactivity regression aid. The results provide weak support for the predicted relationship between cognitive ambivalence and switching, and none for emotional ambivalence and switching. Also, as switching increased, time to complete tasks (as a proxy for effort) increased. |
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