| Nama Pengarang | : | - |
| Nama Majalah/Jurnal | : | - |
| Volume / Nomor Edisi | : | - |
| Nomor Halaman | : | 22-40 |
| Abstraksi Narasi | : | Kida et al. [Account., Organ., Soc. 23(1998) 451.] found that affective reactions to financial data are easier to recall than the data itself, and that memories for numerical data are often reconstructed to match affective responses. They also demonstrated that investment decisions are influenced by affective responses to financial data. Given that multimedia has become an integral component of financial disclosures, and that multimedia is known to create affective responses, potential exists for multimedia presented in conjunction with financial data to alter recall patterns and influence decision-making. This study involves two experiments where subjects analyze financial data and effective states are manipulated with multimedia presentations peripherally related to the financial data. In the first study, memory reconstruction patterns of subjects receiving multimedia that induces either a positive or negative affective state are compared. The second study investigates the effects of media-induced moods on investment decisions, where are negative or positive affective state is induced with multimedia during anaysis of one company, and no affective state is induced during subsequent evaluation of alternative companies. The principal findings from this research are: (1) Multimedia presented in conjunction with financial data can cause users to reconstruct memories to match the affective responses to the multimedia; (2) Multimedia-induced affective responses influence investment dcisions; and (3) The recall and decision-making of individual investors with a high need for cognition are not influenced to the same extent by multimedia as the recall and decision-making of investors with a low need for cognition. |
| Nama Pengarang | : | - |
| Nama Majalah/Jurnal | : | - |
| Volume / Nomor Edisi | : | - |
| Nomor Halaman | : | 41-46 |
| Abstraksi Narasi | : | Rose (this issue) present the results of two experiments designed to examine the effects of information presentation characteristics, specifically the use of multimedia, on decision making. Recent advances in information technology make this is an important and timely topic. Rose`s study provides useful insights and should stimulate additional research. As with any experiment, however, there are important limitations that should be addressed and corrected in future studies. |
| Nama Pengarang | : | - |
| Nama Majalah/Jurnal | : | - |
| Volume / Nomor Edisi | : | - |
| Nomor Halaman | : | 18-21 |
| Abstraksi Narasi | : | - |
| Nama Pengarang | : | Vicky Arnold, Dana Gibson, Brad Tuttle, Steinbart, Paul John, Rose, Jacob M., Debreceny, Roger, Gray, Glen L. |
| Nama Majalah/Jurnal | : | - |
| Volume / Nomor Edisi | : | - |
| Nomor Halaman | : | 1-17 |
| Abstraksi Narasi | : | The objective of this study is to explicate research findings presented in Hunton and Gibson [Adv. Account.Inf.Syst.6 (1988) 3. Account, Organ, Soc.24(1999)597]. In a longitudinal field experiment, Hunton and Gibson reported that collective, as compared to individual, user participation resulted in greater acceptance and use of a discretionary accounting information retrievel system [Adv.Account,. Inf. Syst. 6 (1998)3.], and higher levels of satisfaction, organizational commitment, and data input quality with repect to a mandatory accounting Information System [Account., Organ. Soc. 24 (1999) 597]. The attitudinal and behavioral advantages of collective usr participation persisted for 12 months after implementing the systems. The current study investigates two important small group factors, group cohesion and perceived respect, which may offer some clarity to the consistent long-term benefits associated with collective user participation. Group cohesion and percieved respect were measured at the beginning and end of the longitudinal experiment. The time horizon spanned 18 months. The experimental manipulations were randomly assigned to 46 field offices of a single state agency. The subjects represented clericallevel personnel who were organized as field office work groups. Research findings indicate that preto postexperiment gains in group cohesion and perceived respect were significantly higher in the collective, as compared to the individual, user participation condition. Also, cohesion and respect were positively associated with two performance indicators-systwm use and data input error rate. This study provides important evidence that helps to explain why Hunton and Gibson [Adv.Account. Inf. Syst.6(1998)3; Account, Organ Soc. 24(1999)597.] observed remarkable long-term performance gains in the collective user participation condition. |
| Nama Pengarang | : | - |
| Nama Majalah/Jurnal | : | - |
| Volume / Nomor Edisi | : | - |
| Nomor Halaman | : | 153-177 |
| Abstraksi Narasi | : | The growing popularity of electronic data interchange (EDI) in business operations has led to a growing recognition of the need to implement proper control procedures. The requirements for control systems vary according to organizational context. A research model proposes that the organization, technological, and task characteristics as well as partner attributes affect formal, informal, and automated controls, each of which can be categorized as internal and external controls. Data were gathered from 110 companies that had adopted EDI. IS sophistication and task routineness were significanly associated with the use of formal and automated- both internal and external-controls. Decentralization and partner trust affected the use of internal and external informal controls. The results of this study could help EDI managers or auditors decide the necessary mode of controls for a certain organizational context. In addition, this study would be of interest to EDI practitioners in designing control systems. |
| Nama Pengarang | : | - |
| Nama Majalah/Jurnal | : | - |
| Volume / Nomor Edisi | : | - |
| Nomor Halaman | : | 135-152 |
| Abstraksi Narasi | : | This paper investigates optimal price/warranty arrangements for the design of accounting information systems (AISs) when the user of the system has alternative sources of information. A mathematical model is developed that focuses on two systems design scenarios commonly encountered in practice: (1). enhancement and (2) replacement. In an enhancement scenario the AIS user hires the AIS designer to enhance the value of the current AIS by incorporating additional features into the original system. systems replacement, on the other hand, implies that the designer produces a new system that makes the original systems obsolete. Under a replacement system, a simple limited warranty implements the user`s optimal decision rule so that no losses occur due to unobservability of the user`s decision. For the enhanced AIS design however, the user`s action may depend upon the signal from the user`s preexisting AIS. Therefore, when the user`s decision is not observable, the designer does not know if the user`s decision is a result of the systems enhancement or a result of the original system. Due to incomplete contracts, a more complex and costly warranty arrangement is required. Hence, losses occur under enhancement AIS although quality can be maintained with a limited warranty. Since it is difficult to assess the quality of the information system pior to purchase, the potential for a market failure exists where high-quality systems are driven from the market by low quality systems. These findings show that a market failure can be prevented in the design of information systems. These warranty arrangements, however, must be tailored to the specific design task. |
| Nama Pengarang | : | Julie Smith David, Ed O''Donnell, Jeffrey A. Yost, Ronald H. Rasch, Sangjae Lee, Ingoo Han |
| Nama Majalah/Jurnal | : | - |
| Volume / Nomor Edisi | : | - |
| Nomor Halaman | : | 178-203 |
| Abstraksi Narasi | : | Technology has created new information alternatives that may influence the way information system users make decisions. This paper proposes a research framework for examining how features of an information system affect the decision-making process.The framework is synthesized by merging frameworks from the accounting information systems (AIS) literature and the human information processing (HIP) literature. The framework is then used to organize a literature review of 15 journals from 1987 through mid-1999, which identified 57 decision-making studies. Findings indicate that a wide range of oppotunities is available for information systems research on issues of contempporary importance. This discussion includes changes in the decision process initiated by implementing enterprise resource planning (ERP) systems, data warehouses, electronic commerce, virtual organizations, on-line financial reporting, and disaggregated financial statement information. |
| Nama Pengarang | : | - |
| Nama Majalah/Jurnal | : | - |
| Volume / Nomor Edisi | : | - |
| Nomor Halaman | : | 123-134 |
| Abstraksi Narasi | : | Recently, the Information System (IS) section of the AAA has been going through a period of introspection, asking such questions as: What is Accounting Information Systems (AIS) research? How productive are AIS researchers? What are the trends in AIS research? This paper continues this self-reflection by providing some preliminary information about who the IS section members are as a research community. Specifically, we look at where AIS researchers are publishing. |
| Nama Pengarang | : | - |
| Nama Majalah/Jurnal | : | - |
| Volume / Nomor Edisi | : | - |
| Nomor Halaman | : | 79-87 |
| Abstraksi Narasi | : | Sematic expressiveness refers to how well a model reflects the underlying reality the model represents. Prior research has claimed the REA (Resources-Events-Agents) accounting model is more semantically expressive than is the traditional DCA (Debit-Credit-Account) accounting model. This research demonstrates experimentally that users perceive REA as more semantically expressive than DCA. This study also demontrates that, controlling for cognitive fit, accounting knowledge, and field dependence, higher perceived semantic expressiveness is associated with higher task accuracy. |
| Nama Pengarang | : | - |
| Nama Majalah/Jurnal | : | - |
| Volume / Nomor Edisi | : | - |
| Nomor Halaman | : | 88-90 |
| Abstraksi Narasi | : | - |
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