| Nama Pengarang | : | S. Michael Groomer, Murthy, Uday S. , Marilyn Greenstein, Thomas E. McKee, Gerald Trites, Eric E. Cohen, Clinton (Skip) White, Tony J. Read, Ed O`Donnell, Carla Carnaghan, Brian Leader, Eckhardt Kriel, Steinbart, Paul John, Severin Grabski, Mark C. Davies, Alan T. Lord, Dull, Richard B., David P. Tegarden, S. Michael Groomer, Murthy, Uday S. , Vasarhelyi, Miklos A., Michael G. Alles, Alexander Kogan, Vasarhelyi, Miklos A., Michael G. Alles, Alexander Kogan, Doug Wilkinson, Dull, Richard B., David P. Tegarden |
| Nama Majalah/Jurnal | : | - |
| Volume / Nomor Edisi | : | - |
| Nomor Halaman | : | 139 - 163 |
| Abstraksi Narasi | : | This article discusses how emerging information tecnology (IT) frameworks, such as extensible markup language (XML) and web services, can be utilized to facilitate continous auditing for the nex generation of accounting system. Relying on a number of companents of web services tecnology , this article presents a new model |
| Nama Pengarang | : | - |
| Nama Majalah/Jurnal | : | - |
| Volume / Nomor Edisi | : | - |
| Nomor Halaman | : | 25 - 49 |
| Abstraksi Narasi | : | This paper examines the process of system review during the postimplementation stage of an enterprise resource planning (ERP) system, or postimlementation review (PIR), and identifies factors that contribute to high-quality PIRs. The present study utilizes an exploratory, qualitative research approach in examining the concept of PIR and its potential importance in successful ERP system implementations. A case study methodology was employed that allowed detailed examination of significant events after the implementation of ERP systems in two differen organizations. Insights from the case studies were subsequently used to conceptually define the construct of PIR quality, distinguish the construct from antecedent conditions during the implementation process and from potential outcomes, and propose a research model that could be usefulin future empirical infestigations. Past research efforts that addressed the extent to which organizations realize expectied benefits from ERP system implementations could use this construct to reexamine performance relationship and more completely interpret their results (or lack of results) according to the extent to which organization engage in high-quality PIRs. This study, therefore, presens contributions for both the practice and research on ERP system implementation effectiveness. @ 2004 Elsevier Inc. All rights reserved. |
| Nama Pengarang | : | - |
| Nama Majalah/Jurnal | : | - |
| Volume / Nomor Edisi | : | - |
| Nomor Halaman | : | 65 - 81 |
| Abstraksi Narasi | : | Resources- Events- Agents (REA) is the best known theoretical acconting enterprise database model, while SAP is the dominant anterprise database model, while SAP is the dominant enterprise resource- planning system. The purpose of this paper is to investigate some of the relationships between the underlying data models in REA and SAP. The criteria of dunn and McCarthy [J. Inf. Syst. (1997) 31] for differentiating accounting systems ( database orientation, semantic orientation, and stucturing orientation ) are used to stucture a summary of those relationships. Althought it is found that there are substantial similarities, SAP does have some implementation compromises that generally keep it from being fully REA. These compromises are based on the use of accounting artifacts and other,aften, impementation-specific compromises. In addition,there are emerging diferences between the two. A comparison between REA and SAP is important for a number of reason. First, the between SAP and REA provides SAP with a theoriticbasis.Second, the existence of a relationships between REA and SAP provides an important basis for the converage of REA in the curriculum. Third, the opening of a dialogue between SAP and REA could spur futher development of both @2004 Elsevier Inc. All right reserved. |
| Nama Pengarang | : | - |
| Nama Majalah/Jurnal | : | - |
| Volume / Nomor Edisi | : | - |
| Nomor Halaman | : | 51 - 63 |
| Abstraksi Narasi | : | A characreristic of the information age is the dramatic increase in expenditures by organizations on information tecnology (IT). As a results of these invesments, managers, generally anticipate productifity gains, which are commensurate with the costs of IY. However, several empirical studies performances (the productivity paradox, PP). One possible source of this paradox was proposed dy Brynjolfsson [Commun. ACM (1993) ]. Heproposed that during the pre-1991 period, IT might have increased slack, but neither organizational output nor profits. We test whether the relation between invesment led IT in the productivity paradox era was due to increased slack. Wefind that overall, IT invesment led to an increase in slank in the period prior to1991, but not after. Our results are primarily driven by manufacturing companies. @ 2004 Elsevier Inc. All rights reserved. |
| Nama Pengarang | : | Rose, Jacob M., F. Douglas Roberts, Rose, Anna M., Bruce Dehning, Theophanis Stratopoulos, Dow, Kevin E., Daniel E. O`Leary, Andreas I. Nicolaou |
| Nama Majalah/Jurnal | : | - |
| Volume / Nomor Edisi | : | - |
| Nomor Halaman | : | 5 - 24 |
| Abstraksi Narasi | : | The results of kida et al. [ Account. Organ. Soc. 23 (1998) 451] and Rose [Int. J.Account. Inf. Syst. 2 (2001) 22] indicate that affective responses to financial data and the peripheral cues that surround financial data significantly influence memory and decision processes. The current study extends the findings of these authors to investigate the effectsof information load, cognitive load, and system design alternatives on the influence of affective responses on memory and decision making. This study involves three experiments where participants analyze financial data under varied information and cognitive loads and system interface designs. Recall of financial data and affective responses, memory reconstruction patters, and invesment decisions under varying loads and informations system designs are compared. The primary findings from this research are the following: (1) The recall of numerical data increases as information or cognitive load decreases, while affective responses are relatively unaffected by changes in load; (2) Decreasing the information or cognitive load of a decision task leads to decreased memory reconstruction effects; (3) Decision makers`reliance on affective responses decreases as information load or cognitive load decreases; (4) Multimedia content in financial disclosures has more influence on decision making when either information load or cognitive load is high; and (5) Cognitive load created by either the task requirements or system interface design adversely affects memory and decision making.@ 2004 Elsevier Inc. All rights reserved. [ |
| Nama Pengarang | : | - |
| Nama Majalah/Jurnal | : | - |
| Volume / Nomor Edisi | : | - |
| Nomor Halaman | : | 295-308 |
| Abstraksi Narasi | : | Although the infusion of progressively advanced information technology (IT) into business organization can improve the capturing, processing, and reporting of critical decision-making information across the enterprise, such technology can also create an environment that is more vulnerable to fraud. In this article, we develop a framework based on the theory of planned behavior [Org. Behav. Human Decis. Process. 50 (2) (1991) 179] that addresses the potential impact of IT on the susceptibility of an organization to employee fraud. We believe that this framework can serve as a useful tool for management, internal auditor, and external auditors when assessing fraud risk. |
| Nama Pengarang | : | - |
| Nama Majalah/Jurnal | : | - |
| Volume / Nomor Edisi | : | - |
| Nomor Halaman | : | 227-250 |
| Abstraksi Narasi | : | This article investigates the effect of training on user acceptance of an electronic audit - workpaper system. Electronic work systems are implemented by organizations to reduce storage costs, facilitate communication, and improve efficiency and effectiveness. However, these goals may not be achieved because users who resist the system may try to duplicate tasks using paper methods, bypass the system, etc. Because training is an intervention under the control of management, study of factors that affect the success of training in improving knowledge workers` acceptance of new work systems is clearly important. The purpose of this article is to study the role of user` perceptions of their task and computer self-efficacy on their perceptions of system quality and their intention to use the system as intended by developers and to investigate whether training-related shifts in self-perceptions are associated with improvement in system acceptance. We investigate these issues using data on 289 senior/ staff auditors (workpaper preparers) and 142 manager/ partner auditors (workpaper reviewers) who undertook intensive system-specific firmsponsored training. We find that training is associated with shifts in preparers` perceptions of their task and computer self-efficacy, but that reviewers` self-perceptions did not change on average. For both groups, increases in computer self-efficacy are positively associated with shifts in system ease of use perceptions, and increases in preparers` task self-efficacy are also positively associated with shifts in their ease of use perceptions. These results imply that an important mechanism through which training improves system acceptance is through its effect on users` views of both their task and computer self-efficacy. |
| Nama Pengarang | : | - |
| Nama Majalah/Jurnal | : | - |
| Volume / Nomor Edisi | : | - |
| Nomor Halaman | : | 309-330 |
| Abstraksi Narasi | : | This case illustrates the efforts of the Cambridge Container Company, a fictitious manufacturer of plastic containers, as they consider methods for moving organizational decision-making toward a more customer-centric focus. Cambridge has four independent manufacturing units, each of which currently bases all operational decisions on internally generated cost and profitability information. In 2000, Cambridge established a special enterprise level division to consider best practices for collecting qualitative product and service feedback from customers and to subsequently consider how to best integrate such nontraditional, nonfinancial information into their own operational decision models. This realistic scenario gives students an opportunity to consider the financial and managerial implications of moving to customer-centric operational decision-making. Business articles on the advantages of customer centricity abound, but few sources consider the financial and managerial consequences beyond increased customer loyalty and satisfaction. In actuality, this current business trend requires significant reengineering of information systems and management practices. Consequently, accounting methods must be re-evaluated for accuracy and fit with new systems and management practices. At the heart of this case is an opportunity for students to consider the appropriate balance of traditional financial and customer-driven nonfinancial information in management decision models for optimal profitability of the company and its individual units. In addition, the instructor can delve into a number of internal control and political issues related to information sharing. There is also opportunity for students to consider at a high level the complexities of balancing open information sharing and information security. Several alternative questions and suggested solutions are provided for the instructor at the end of the case. We suggest that instructors select only three or four of the questions so students can spend more time on each selected issue. This case is adaptable for use in managerial accounting, accounting systems or management systems courses at the undergraduate or graduate levels. |
| Nama Pengarang | : | - |
| Nama Majalah/Jurnal | : | - |
| Volume / Nomor Edisi | : | - |
| Nomor Halaman | : | 251-273 |
| Abstraksi Narasi | : | As end-user computing becomes more pervasive, an organization`s success increasingly depends on the ability of end-users, usually in managerial positions, to extract appropriate data from both internal and external sources. Many of these data sources include or are derived from the organization`s accounting information systems. Managerial end-users with different personal characteristics and approaches are likely to compose queries of differing levels of accuracy when searching the data contained within these accounting information systems. This research investigates how cognitive style elements of personality influence managerial end user performance in database querying tasks. A laboratory experiment was conducted in which participants generated queries to retrieve information from an accounting information system to satisfy typical information requirements. The experiment investigated the influence of personality on the accuracy of queries of varying degrees of complexity. Relying on the Myers - Briggs personality instrument, results show that perceiving individuals (as opposed to judging individuals) who rely on intuition (as opposed to sensing) composed queries more accurately. As expected, query complexity and academic performance also explain the success of data extraction tasks. |
| Nama Pengarang | : | Daniel E. O''Leary, Paul L. Bowen, et al., Amy W. Ray, Mary Ann Robbert, Jason Brocious, Jean C. Bedard, et al., Antoinette Lynch, Mohamed Gomma |
| Nama Majalah/Jurnal | : | - |
| Volume / Nomor Edisi | : | - |
| Nomor Halaman | : | 275-294 |
| Abstraksi Narasi | : | Classic rule-based systems appeared to have enormous potential for accounting and auditing problems. Unfortunately, there has been limited adoption of those systems. Why have those systems not lived up to their promise? This paper pursues one potential explanation. Typically, those assessments vary based on who is making the assessment. This paper finds that a group of partners and managers, when compared to a group of staff, each generated different environmental assessments to the same situation. However, in a rule-based system, different assessments can lead the user to different recommendations. As a result, different users in the same situations can generate different solutions from the same system. Accordingly, the quality of the recommendations from an expert systems are not ``user neutral.`` |
Unduh Dokumen Berkas PDF Utama