Advances in accounting information systems : a research annual

書誌事項

Advances in accounting information systems : a research annual

editor, Steve G. Sutton

JAI Press, c1992-

  • v. 1 : 1992
  • v. 2 : 1993
  • v. 3 : 1995
  • v. 4 : 1996
  • v. 5 : 1997
  • v. 6 : 1998

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内容説明・目次

巻冊次

v. 5 : 1997 ISBN 9780762302956

内容説明

This is the fifth volume in a series dealing with such topics as information systems practice and theory, information systems and the accounting/auditing environment, and differing perspectives on information systems research.

目次

Preface. Information Systems Practice and Theory. Information technology in accounting: assessing the impact on accountants and organizations (J.E. Hunton, L. Flowers). Does it pay off? Evidence from a multidimensional analysis (S. Bhattacharya et al.). Discussion of: does it payoff? Evidence from a multidimensional analysis (U.S. Murthy). A framework analysis of the relation between information technology and performance: the influence of operational change factors and organizational culture (A.S. Dunk, S.J. Roohani). A discussion of a framework analysis of the relation between information technology and performance: the influence of operational change factors and organizational culture (A.S. Dunk, S.J. Roohani). A discussion of a framework analysis of the relation between information technology and performance: the influence of operational change factors and organizational culture (T.S. Amer). An experimental analysis of multimedia annual reports on non-expert report users (C.E. Clements, C. Wolfe). Comments: an experimental analysis of multimedia annual reports of non-expert report users (D. Gibson). Information Systems and the Accounting/Auditing Environment. Incentive to shirk, privately held information, and the decision to implement an information system with known quality problems (B. Tuttle et al.). Resistance to system development: an equity-based model (P.A. Essex). Comments: resistance to system development: an equity-based model (G.L. Cook). Factors affecting the use of different types of explanations provided by expert systems (Ko-Cheng Hsu, P.J. Steinbart). Discussion of factors affecting the use of different types of structures: a sructuration approach to evaluating information technology (J.F. Dillard, K. Yuthas). Response to fluid structures: a structuration approach to information technology (M.M. Eining). Perspectives on Information Systems Research. Opportunities for research on the use of technology to mit
巻冊次

v. 6 : 1998 ISBN 9780762304844

内容説明

This is the sixth volume in a series dealing with such topics as information systems practice and theory, information systems and the accounting/auditing environment, and differing perspectives on information systems research.

目次

List of contributors. Preface. Information Systems Practice and Theory. The impact of cross-functional team participation on voluntary use of an accounting information retrieval system (J.E. Hunton, D. Gibson). A critique of "The impact of cross-functional team participation on voluntary use of an accounting information retrieval system" (J. Fedorowicz). The ethical twilight zone of accounting information systems (J.F. Dillard). The ethical twilight zone: a translation (J.C. Lampe). The effect of field independence on conceptual modeling performance (C. Dunn, S. Grabski). Discussion of "The effect of field independence on conceptual modeling performance" (A. Hollander). Information Systems and the Accounting/Auditing Environment. Modeling expertise: a case study using multiple insolvency experts (S.A. Leech et al.). An examination of information presentation effects on financial distress predictions (M.H. Stocks, B. Tuttle). Linking the incidence and quality of graphics in annual reports to corporate performance" (C.A. Frownfelter, C.L. Fulkerson). Comments on "Linking the incidence and quality of graphics in annual reports to corporate performance: an international comparison" (J. Woodroof). Bankruptcy prediction of financially stressed firms: an extension of the use of artificial neural networks to evaluate going concern (J.A. Pendley et al.). Perspectives on Information Systems Research. Electronic commerce assurance services and accounting information systems: a review of research opportunities (G.L. Gray, R. Debreceny). Toward an intelligent audit: online reporting, online audit, and other assurance services (M.A. Vasarhelyi). AIAIS statement of purpose. Editorial policy and manuscript form guidelines.
巻冊次

v. 2 : 1993 ISBN 9781559385671

内容説明

This second volume in the series covers such topics as information systems practice and theory, information systems and the accounting/auditing environment, and differing perspectives on information systems research.

目次

  • On audit epistemology and auditors' cognitive processing - the societal impact of information technologies, Steve G. Sutton. Part 1 Information systems practice and theory: a re-examination of the factors influencing the use of DP chargeback information - an agency theory perspective, Ronald M. Young
  • an analysis of input/output performance in a transaction multiprocessing environment, Dennis A. Adams et al. Part 2 Information systems and the accounting/auditing environment: evaluation of information systems - a financial risk-based approach, James A. Connell Jr. et al
  • implementing a semantic representational schema - a comparison of a database and a frame approach, A. Rebecca Reuber. Part 3 Perspectives on information systems research: accounting information systems research - attitudes and perceptions of publication outlets, Vicky Arnold.
巻冊次

v. 3 : 1995 ISBN 9781559387750

内容説明

This third volume in the series deals with such topics as information systems practice and theory, information systems and the accounting/auditing environment, and differing perspectives on information systems research.

目次

  • Part 1 Information systems practice and theory: information presentation format, degree of information processing and decision quality, Robert Bricker and Robert Nehmer
  • there's nothing like success - Cartesian dualisms in information systems research, Kristi Yuthas and Tony Tinker. Part 2 Information systems and the accounting/auditing environment: the effects of judgement feedback in an earnings prediction task using accounting information, Vairam Arunachalam and Bonita A. Daly
  • an empirical analysis of risk assessments and computer audit strategy under varying conditions of application stability, Uday S. Murthy
  • substantial doubt - using artificial neural networks to elevate going concern, George F. Klersey and Michael T. Dugan. Part 3 Perspectives on information systems research: a termite theory of accounting information systems research, Jesse F. Dillard
  • unsettled frameworks - voluntarism and the dialects of MIS research, Tony Tinker and Kristi Yuthas.
巻冊次

v. 4 : 1996 ISBN 9781559389907

内容説明

This series is dedicated to developments in accounting information systems. Each volume is structured into three sections: information systems practice and theory; information systems and the accounting/auditing environment; and perspectives on information systems research. This volume includes evidence from three experiments relating to the effect of socioeconomic background on computer anxiety and performance. Other areas covered include audit expert system development, users affective responses to information systems through an empirical comparison of four operationalizations, articulating accounting database queries, audit decision aids and integrating group support systems into the accounting environment.

目次

  • Have we lost the accounting in AIS research? the need for leadership in a technology driven accounting and audit environment, Steven G. Sutton. Part 1 Information systems practice and theory: The effect of socioeconomic background on computer anxiety and performance: evidence from three experiments, Dana Gibson, James E. Hunton
  • The effect of socioeconomic background on computer anxiety and performance, Somnath Bhattacharya
  • An integrative model of audit expert system development, Kristi Yuthas, Jesse F. Dillard
  • Response to an integrative AES model, James C. Lampe
  • User's affective response to an information system: conceptual development and an empirical comparison of four operationalizations, Jon B. Woodroof, George M. Kasper
  • A distributed assumption-based truth maintenance (DATMS) approach to communication issues in distributed audit contexts, Gary V. Howorka, Cynthia A. Frownfelter. Part 2 Information systems and the accounting/auditing environment: Articulating accounting database queries: an analysis of actual and perceived effort, Donald R. Jones, Martha M. Eining
  • Memory measure differences in fraud risk assessments: implications for the design and use of audit decisions aids, Somnath Bhattacharya
  • A neural network approach to financial distress analysis, Harlan Etheridge, Ram Sriram
  • Vendor and staff support and user satisfaction: microcomputer accounting packages, William L. Hamby, Robert A. Leich. Part 3 Perspectives on information systems research: Developing intelligent technologies that improve human judgment and decision making: compensating for heuristic biases, Vicky Arnold
  • Opportunities for behavioral research in AIS: the matter of expertise, Marinus J. Bouwman
  • Toward effective group decision making: integrating group support systems into the accounting environment, Stephen C. Haynes, Steve G. Sutton
  • The role of decision aids in accounting: a synthesis of prior research, Martha M. Eining, Darrell Brown
  • Organizational sociology and accounting information systems research, Jesse F. Dillard
  • AIAIS statement of purpose
  • editorial policy and manuscript form guidelines.

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詳細情報

  • NII書誌ID(NCID)
    BA14252242
  • ISBN
    • 1559385677
    • 1559387750
    • 1559389907
    • 076230295X
    • 0762304847
  • 出版国コード
    us
  • タイトル言語コード
    eng
  • 本文言語コード
    eng
  • 出版地
    Greenwich, Conn. ; London
  • ページ数/冊数
    v.
  • 大きさ
    24 cm
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