| Nama Pengarang | : | - |
| Nama Majalah/Jurnal | : | - |
| Volume / Nomor Edisi | : | - |
| Nomor Halaman | : | 271-294 |
| Abstraksi Narasi | : | Debate exists regarding the contribution of information technology to firm performance reflecting predictions of a positive, negative, or nonexistent relationship. Prior research has examined technology and firm performance in the aggregate, however, this study focuses on a specific technology-Enterprise Resource Planning (ERP) and its impact on firm performance. Economic and industrial organization theories provide the basis for the examination of how ERP systems affect firm coordination and transaction costs. ERP system are expected to: (1) reduce costs by improving efficiencies through computerization; (2) anhance decision-making by providing accurate and timely enterprise-wide information. These effects should be associated with improved firm performance. This research finds, after accounting for within-firm variances, no significant improvement associated with residual income or the ratio of sselling, general, and administrative expenses in each of the 3 years following the implementation of the ERP system. However, a significant improvement in firm performance resulting from a decrease in the ration of cost of goods sold to revenues was found 3 years after the ERP system implementation (but not in the first or second year after implementation). Further, there was a significant reduction in the ratio of employees to revenues for each of the 3 years examined following the ERP implementation. |
| Nama Pengarang | : | - |
| Nama Majalah/Jurnal | : | - |
| Volume / Nomor Edisi | : | - |
| Nomor Halaman | : | 249-269 |
| Abstraksi Narasi | : | More and more companies provide their accounting information in electronic form today. The accounting information in electronic form can be found in large commercial databases or on the web. This information is of great interest for different stakeholders, i.e. , stockholders, creditors, auditors, financial analysis, and mnagement. For the stakeholders it is important to be able to extract both quantitative and qualitative information concerning the companies they are interested in. The annual reports contain information both in numerical and symbolic for,. So far, only the numerical information has been analyzed with help of computers. However, technology has evolved and in particular neural networks in the form of self-organizing maps (SOMs) provide a new tool for analyzyng also text information. In this paper, we compare results on quatitative data with results on quatitative data with results on qualitative data from annual reports. we use smart encoding. SOMs, and document histograms for comparing the performance of forest companies worldwide. Firstly, we cluster the companies according to, on the one hand, quantitative information, and on the other hand, qualitative information. secondly, we compare the results produced by the clustering methods. Our results of the comparison show that there is a difference between the results. |
| Nama Pengarang | : | Cheryl L. Dunn, Gregory J. Gerard, Barbro Back, Jarmo Toivonen, Hannu Vanharanta, Ari Visa, Poston, Robin , Severin Grabski, A.F. Borthick, P.L. Bowen, S.T. Liew, F.H. Rohde |
| Nama Majalah/Jurnal | : | - |
| Volume / Nomor Edisi | : | - |
| Nomor Halaman | : | 223-248 |
| Abstraksi Narasi | : | The differences in efficiency, effectiveness, ease of use, and user satisfaction among auditors using diagrammatic and linguistic conceptual model representations were investigated. The diagrammatic conceptual model was the entity-relationship (ER) model [Batini C, Ceri S, Navathe SB. Conceptual database design: an entity relationship approach. Redwood City, CA: Benjamin/Cummings, 1992.]. The linguistic conceptual model was an informationally equivalent Backus-Naur Form (BNF) grammar (as described in Batini et.al, 1992). The conceptual model representation was manipulated in an experiment containing three types of tasks; search, recognition, and inference. Participants in the study were 46 first year auditors employed by a Big 5 accounting firm, who were enrolled in an accounting information systems course in a graduate accounting degree program. Results indicate that participants considered the ER model easier to use, used it faster, and were more satisfied with it, than the BNF grammar. However, there were no significant differences between representations with respect to accuracy. |
| Nama Pengarang | : | - |
| Nama Majalah/Jurnal | : | - |
| Volume / Nomor Edisi | : | - |
| Nomor Halaman | : | 149-168 |
| Abstraksi Narasi | : | The advent of the World Wide Web has provided a new avenue for companies to communicate with current and potential investors. Our study investigates corporate Web site financial disclosure practices. we evaluate and compare the Web site disclosure levels of 17 industries, and summarize the frequencies with wich a variety of financial disclosure items are found. Our examination identifies several practices that raise potential concerns for the accounting profession. In particular, we investigate annual report experts tailored for internet users and identify information found at Web sites that may increase disclosure risk. We also discuss issues associated with locating and using Wib site data. |
| Nama Pengarang | : | Jon Woodroof, DeWayne Searcy, Michael Ettredge, Vernon J. Richardson, Susan Scholz |
| Nama Majalah/Jurnal | : | - |
| Volume / Nomor Edisi | : | - |
| Nomor Halaman | : | 169-191 |
| Abstraksi Narasi | : | Because of technological advances audit environment, there is a growing interest in the concept of continuous audit. Conceptually, a continuous audit is an assurance service where the time between the occurrence of events underlying a particular subject matter and the issuance of an auditor`s opinion on the fairness of a client`s representation of the subjct matter is aliminated. A continuous audit is the natural evolution of the integration of technology into the auditing domain. Although the concepts of continuous auditing are now more than a decade old, only recently have technologies emerged that are both widely available and affordable, making implementation of the continuous audit fesible. The Canadian Institute of Chartered Accountants and the American Institute of Certified Public Accountants have together called on the research community to investigate the concept of continuous auditing and its implementation in various audit domains. In response to this call, we develop a conceptual model of a continuous audit, and, as proof of concept, we design and demonstrate an implementation of continuous audit within the debt covenant compliance domain. The demonstrated Web application uses digital agents and alarm triggers sent over the Internet to continuously monitor whether actual values of a client`s variables are in compliance with standards for these variables set out in the debt covenant agreement. |
| Nama Pengarang | : | - |
| Nama Majalah/Jurnal | : | - |
| Volume / Nomor Edisi | : | - |
| Nomor Halaman | : | 103-124 |
| Abstraksi Narasi | : | Prior studies in accounting axamining the effect of expert system use on procedural knowledge acquisition have reported that providing fedback in the form of rules, text axplanation, or examples had no incremental effect on procedural knowledge acquisition. This finding is contrary to literature in phycology regarding the impact of feedback on knowledge acquisition. One of the relates to task complexity. Simple tasks require little processing on the part of the decision-maker and may not lead to learning effects even when feedback is provided. On the other hand, feedback coupled with complex tasks that require increased processing may help the decision-maker learn more about task completion causing knowledge acquisition to occur. This study extends previous research by examinin whether task complexity and the type of feedback provided by an expert system effect the acquisition of procedural knowledge. This issue is impportant since procedural knowledge acquisition may differ between certain combination of tasks and expert system types. This study manipulates both task complexity and the type of feedback provided by an expert system. The findings indicate that task complexity plays a major role in the acquisition of procedural knowledge for expert system users. Subjects in the expert system groups who evaluated the simple cases. As predicted, there was no difference in amount of procedural knowledge acquired between subjects in the control groups regardless whether the task was simple or complex. Results also quality ffindings of previous research in noting that acquisition of procedural knowledge only significanly differed between expert system users and the control group when the task was complex. These findings indicate that, of the two components, feedback and task complexity, task complexity plays the more important role in affecting procedural knowledge acquisition. |
| Nama Pengarang | : | - |
| Nama Majalah/Jurnal | : | - |
| Volume / Nomor Edisi | : | - |
| Nomor Halaman | : | 130-147 |
| Abstraksi Narasi | : | The increasing dependence upon electronic data processing (EDP) systems in modern organizations has raised serious concerns from auditing practitioners and professional organizations. With the rapid advances on the internet, many modern information technologies have emerged. Examples are object-oriented distributed middlewares, Internet security technologies, and intelligent agents. While the majority of the current research, work addresses specific auditing concerns regarding specific information technology (such as EDI), this article discusses how some of the computer-assisted auditing techniques (CAATs) may be more effectively used with the emerging information technologies. More importanly, this article proposes a new approach toward EDP auditing., called electronic auditing (EA). We constructed an infrastructure with the support of emerging technologies so that some of the audit work can be performed inan electronic and automatic manner. For concept verification, we also provide enough technical details to demontrate the feasibility of this EA approach using a research prototype system as a working example. This system emulates EDP applications in the banking industry and is based on the Common Object Request Broker Architecture (CORBA) architecture industrial standard, one of the well-known distributed middlewares. |
| Nama Pengarang | : | - |
| Nama Majalah/Jurnal | : | - |
| Volume / Nomor Edisi | : | - |
| Nomor Halaman | : | 125-129 |
| Abstraksi Narasi | : | Mascha [Int.J. Account. Inf. Syst.(2001).] hypothesizes that differences in task complexity between studies in accounting and psychology explain differences in their conclusions regarding the benefits of feedback in acquiring procedural nowledge. Overall, the work was done carefully and it contributes to out understanding of learning while using expert systems. I comment specifically in three areas. First, I comment on whether procedural knowledge, which cannot be expresses verbally, or simply knowldge is the variable of interest. Second, I pose some questions regarding how task complexity was operationalized and the implications of that operationalization for the conclusions. Finally, I propose an alternative experimental design that I find more complete, which would eliminate some alternative exlantions for the results. |
| Nama Pengarang | : | Sandra Lang, Andreas Nicolaou, Michael Masoner, Plumlee, David, Deron Liang, Fengyi Lin, Soushan Wu, Mauren Francis Mascha |
| Nama Majalah/Jurnal | : | - |
| Volume / Nomor Edisi | : | - |
| Nomor Halaman | : | 75-102 |
| Abstraksi Narasi | : | Thids study examined the influence of organizational constraints on information systems (IS) development. Given its complexities and difficulties, IS development within an organization sometimes occurs in a restrained manner that may not be advantageous. This stucy examines the overall impact of organizational contraints on IS success and tested (using a different methodology) a model developed in a prior study. That model contained indirect indicators of the aggregate impact of organizational constraints. Measures for those indicators were developed through an interative process that concluded with a confirmatory factor analysis (CFA). The model was then tested with these developed measures. The conclusions of this research relate to the potential success of IS development within alternative environments and to the need for consideration of organizational constraints in IS development research. |
| Nama Pengarang | : | - |
| Nama Majalah/Jurnal | : | - |
| Volume / Nomor Edisi | : | - |
| Nomor Halaman | : | 47-74 |
| Abstraksi Narasi | : | Most major corporations in the U.S. (and a growing number of companies around the world) are reorting some level of financial information on their Wb sites. However, it is not clear that the stakeholders are fully satisfied with this Web-based data. The time and efforts allocated to the mechanics of Web retrieval are actually increasing because of the difficulty of finding pages and specific data within the enormity of the public Web (over 1 billion pages) or of many corporate intranets. One way to deal with this vast information source would be to automate the Web search mechanics by developing and using intelligent software agents. However, developing these agents in the currents Web environment is very problematic. Three factors are preconditions for effective utilization of the Web. First, appropriate metadata representation of financial reporting information on the Web is required that could improve the accuracy of searches (the resource discovery problem). Second, accounting data points within Web pages should be able to be reliably parsed (the attribute recognition problem). Third, standard mechanisms are required that will encourage or require corporations to report in a consistent fashion. The reality of the Web is that it falls far short of a reliable communication medium for accounting and financial information on all three of these factors. The eXtensible Markup Language (XML) provides a method to tag financial information to greatly improve the automation of information location and retrieval, and provides technical solutions to the resource discovery and atribute recognition problems. However, if every company were free to develop its own labels for its XML tags, then the searching for financial information would be only marginally improved. The recent development by a consortium lead by the American Institute of CPAs (AICPA) of the so-called " eXtensible Business Reporting Language" (XBRL) is an initiative to develpo an XML-based Web-based business reporting specification. The widespread adoption of XBRL would mean that both humans and intelligent software agents could operate on financial information disseminated on the Web with a high degree of accuracy and reliability. XBRL provides rich research opportunities, including new taxonomies, database accouning, financial statement assurance, intelligent aagents, human/computer interfaces, standard development process, adoption incentives, global adoption, and formal ontologies. |
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