| Nama Pengarang | : | - |
| Nama Majalah/Jurnal | : | - |
| Volume / Nomor Edisi | : | - |
| Nomor Halaman | : | 167-169 |
| Abstraksi Narasi | : | Deskripsi abstrak ringkas tidak tersedia untuk artikel ini. |
| Nama Pengarang | : | - |
| Nama Majalah/Jurnal | : | - |
| Volume / Nomor Edisi | : | - |
| Nomor Halaman | : | 170-204 |
| Abstraksi Narasi | : | Current auditing standard emphaize the importance understanding of an organization operation to per form risk assesment auditors ability to evectively analize operationin the form of the busines processes is by definition a key determinant of their ability to appropriately plan and conduct the audit.However, to date there has been little consideration of how best to represent or organize the information required about business processes for audit risk assessment purposes. This paper identifies a number of commonly used business process modeling conventions, and characterizes them relative to the needs of auditors in performing risk assessments at the business process level. To provide a context for the process modeling conventions examined, international standards on enterprise modeling are outlined, and the constructs they identify are compared to those identified as needed for process level risk assessment. This comparison help provide some assurance that the knowledge needed for audit risk assessment at the process level is similar to that needed for management understanding and control of business processes more generally. A number of commonly used business process modeling conventions are identified based on a literature review, including data flow diagrams, system flowcharts, REA models, event process chains, IDEFO and IDEF3, UML diagrams, and business process diagrams (BPMN). The contructs represented in each of these models are compared to those identified as needed for process level audit risk assessment, and the merits of each convention are discussed. The paper concludes by noting particular ares where additionsl research is needed before more definitive answers regarding which process modeling conventions are most appropriate for auditor use are possible. |
| Nama Pengarang | : | cheryl dunn, Carla Carnaghan, Clyde rogers, Michael Alles, S. Michael Groomer, Nicholas Mensah CISSP, Louie Velocci, Vernon J. Richardson, Sam M. Walton, James Gaston, M.Durigon, Ed O Donnell, Severin V. Grabski, Joseph H. Anthony, Wooseok Choi, Severin Grabski, Joseph H. Anthony, Wooseok Choi, R.P. Sundarraj, John J. Cheh, Akhilesh Chandra, T.G. Calderon, Mauldin, Elaine G., Robert Parker |
| Nama Majalah/Jurnal | : | - |
| Volume / Nomor Edisi | : | - |
| Nomor Halaman | : | 205-207 |
| Abstraksi Narasi | : | Deskripsi abstrak ringkas tidak tersedia untuk artikel ini. |
| Nama Pengarang | : | - |
| Nama Majalah/Jurnal | : | - |
| Volume / Nomor Edisi | : | - |
| Nomor Halaman | : | 260 - 279 |
| Abstraksi Narasi | : | Based on a review of the literature on data quality and information integrity, a framework was created that is broader than that provided in the widely recognized international control guideline COBIT [ISACA (Information Systems Audit and Control Association) COBIT (Control Objectives for Information Technology) 3rd edition. Rolling Meadows, I1 : ISACA, 2000], but narrower than the concept of information quality discussed in the literature. Experienced IS practitioners`views on the following issues were gathered through a questionnaire administered during two workshops on information integrity held in Toronto and Chicago : definition of information integrity, core attributes and enablers of information integrity and their relative importance, relationship between information integrity attributes and enablers practitioners` experience with impairments of information integrity for selected industries and data streams and their association with stages of information processing, major phases of the system acquisition/development life cycle, and key system components. One of the policy recommendations arising from the findings of this study is that the COBIT definition of information integrity should be reconsidered. Also, a two-layer framework of core attributes and enablers (identified in this study) should be considered. |
| Nama Pengarang | : | - |
| Nama Majalah/Jurnal | : | - |
| Volume / Nomor Edisi | : | - |
| Nomor Halaman | : | 241 - 259 |
| Abstraksi Narasi | : | This study focused on measuring the alignment of accounting information systems (AIS) requirements with AIS capacity and then investigating whether this AIS alignment is linked to firm performance. The study was conducted using Small and Medium Sized Enterprises(SMEs)in Malaysia. Using a mail questionnaire, data from 310 firms was collected on nineteen accounting information characterisrics. The results indicated that a significant proportion of Malaysian SMEshad achieved high AIS alignment. Furthermore, the group of SMEs with high AIS alignment had achieved better organisational performance than firms with low AIS alignment. The findings provided evidence of the importance of AIS alignment and deepened current understanding of the requirements for accounting information and the use of IT as an important information processing mechanism. More importantly, it opens up possibilities for further studyof AIS alignment in SMEs, both in Malaysia and on a global basis. |
| Nama Pengarang | : | Clark Hampton, Malcolm King, Noor Azizi Ismail, J. Efrim Boritz |
| Nama Majalah/Jurnal | : | - |
| Volume / Nomor Edisi | : | - |
| Nomor Halaman | : | 217 - 240 |
| Abstraksi Narasi | : | Intelligent decision aids (IDAs) offer tremendous potential for the accounting profession. The benefits of IDA use include improved decision quality, the reduction of decision bias, knowledge transfer, and the capture of experience in a permanent form. Unfortunately, the reality of IDAs has fallen short of the promise. Novice users lack the experience to interact correctly with IDAs while experienced users frequently refuse to use or rely on IDA recommendations. Accounting researchers have identified numerous variables that may enhance or impede the interactions between a user and an IDA. However, a general theory of the determinants of reliance has not emerged. Arnold and Sutton [Arnold, V., Sutton, S.G. The theory of technology dominance : understanding the impact of intelligent decision aids on decision makers` judgments. Adv account Behav Res 1998;1;175-94] review, combine, and synthesize the accounting decision aid research to produce the Theory of Technology Dominance (TTD). The TTD consists of two separate sets of propositions linked by reliance. The first set of propositions suggest that reliance will occur under the following two conditions : 1) when user experience is low, and 2) when user experience is high and task complexity, IDA familiarity, and cognitive fit are simultaneously high.The research presented in this paper tests the reliance propositions. Support is found for the overall model and for the individual effects of task experience, task complexity, and cognitive fit. However, IDA familiarity did not emerge as a key determinant of reliance. The implications of these results are discussed along with avenues for future research and implications for use of decision aids in accounting practice. |
| Nama Pengarang | : | - |
| Nama Majalah/Jurnal | : | - |
| Volume / Nomor Edisi | : | - |
| Nomor Halaman | : | 159 - 176 |
| Abstraksi Narasi | : | Using the balanced scorecard (BSC) to evaluate performance is a complex judgement task involving a large set of performance measures. Commercially available BSC software provides capabilities for providing decision guidance to the user through the design of supplementary information displays. This study compares the judgement performance of decision makers whoreceived BSC data for two divisions of a simulated company in one of three formats: (1) individual BSCs for each division, (2) individual divisional BSSCs supplemented by a side-by-side tabular summary of each division`s performance, and (3) individual divisional BSCs supplemented by a side-by-side graphical comparison of each division`s performance. providing supplemental tabular displays did not improve judgement consensus, relative to viewing separate displays, but did improve consistency between performance evaluation and bonus allocation decicions. Consensus for participants using supplemental graphical displays was lower than that for participants viewing separate displays for each division. Further, participants given supplemental graphical displays exhibited lower judgement consensus and lower consistency between performance evaluation and bonus allocation decisions than those using supplemental tables. Inconsistency and lack of consensus are likely to create perceptions of unfairness, thereby increasing dissatisfaction with and resistance to continued use of the BSC. Thus, our findings indicate the need for care when designing and implementing BSC decision aids. |
| Nama Pengarang | : | - |
| Nama Majalah/Jurnal | : | - |
| Volume / Nomor Edisi | : | - |
| Nomor Halaman | : | 196 - 215 |
| Abstraksi Narasi | : | In the capital market, firms compete to obtain capital at a lower cost than their rivals. In order to do so, firms may try to increase their information disclosure by adopting new information technologies, such as a real -time business reporting technology (RBRT). The financial accounting literature has empirically provided positive evidence of increased transparency (e.g., resulting from RBRT adoption). We attempt to link the transparency and cost of capital literatures and extend organizational innovation adoption theory. We adapt some constructs from existing innovation adoption theory, as well as contribute some that apply to a RBRT context, to develop a mathematical model on the relationship between RBRT adoption and the cost of capital. The model considers both micro-(firm) level factors and macro level factors that affect the adoption decision. We argue that cost of capital savings, uncertainty, risk aversion, transaction and transformation costs, and governmental policy affect a firm`s decision of whether and when to adopt a RBRT. A number of propositions are derived, based on our model, which may help firms formulate their adoption strategy. Our model also provides a basis for further empirical study on this new issue. |
| Nama Pengarang | : | Ed O`Donnell, Shaomin Li, Robert Pinsker, Steinbart, Paul John, Dilla, William N. |
| Nama Majalah/Jurnal | : | - |
| Volume / Nomor Edisi | : | - |
| Nomor Halaman | : | 177 - 195 |
| Abstraksi Narasi | : | Guidelines for developing and implementing a program of enterprise risk management have been developed by the committee on sponsoring organizations of the treadway commission. One component of this risk management program is event identification, which involves developing a list of events that could affect the ability of the enterprise to meet its strategic and operating objectives.The guidelines establish objectives for event identification and suggest general procedures for identifying events that represent business risks. in this paper, I describe how systems thinking could provide a framework to identify events that should be considered during risk assessment by (a) Creating a map of the organization`s value chain that specifies relationships among the atomic components of the business model, and (b) using a taxonomy of categories to analyze those relationships and identify events that could threaten business process performance. |
| Nama Pengarang | : | - |
| Nama Majalah/Jurnal | : | - |
| Volume / Nomor Edisi | : | - |
| Nomor Halaman | : | 129-156 |
| Abstraksi Narasi | : | This study uses experimental market and laboratory experiment methodologies to consider the impact of COA precision and associated cost on its demand over extended multi-period timeframes in repetitive decision-making environments open to competition. Results show that more precise COA is demanded both more in amount and consistency over time, including when priced at a slight premium. More precise COA demand is also hihly sensitive to pricing and declines dramatically when its price is increased slightly. Discounte less precise COA demand is not sensitive to premium-pricing of higher quality COA. Exit responses validate the experimental behavior captured. Results indicate that COA should be developed as a higher quality service to internal decision-makers, especially cosidering specific requirements of the Sarbanes-Oxley Act of 2002. High quality COA providers should be aware that premium pricing substantially above that of competing lower quality COA will likely eliminate demand for high quality COA and substantially reduce total COA demand. |
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