Enhanced Security over Accounting Data: A Fuzzy-Based Evaluation Model to Aid Organizations in Safeguarding their Accounting Systems

The missing link between BPM and accounting: Using event data for accounting in process-oriented organizations

Purpose – The purpose of this paper is to integrate BPM and accounting on a conceptual level in order to account for the economic implications of process-state changes in process design time and process run-time. Design/methodology/approach – The paper adopts a design science research paradigm. The research, grounded in an " events " approach to accounting theory, builds on the REA accounting m...

A Unified Accounting Information Framework To Modeling Bank Accounting Systems

This paper discusses the use of distributed middlewares as essential tools for facilitating electronic exchange of standard business document between managers, financial institutes, and trading partners in the banking sector. Internally, companies can benefit by creating information architectures that allow systems to easily exchange data. One less expensive and disruptive option that applies t...

Comet: An Application of Model-Based Reasoning to Accounting Systems

An important problem faced by auditors is gauging how much reliance can be placed on the accounting systems that process millions of transactions to produce the numbers summarized in a company’s financial statements. Accounting systems contain internal controls, procedures designed to detect and correct errors and irregularities that may occur in the processing of transactions. In a complex acc...

Comet: odel-Based Reasoning to Accounting Systems

An important problem faced by auditors is gauging how much reliance can be placed on the accounting systems that process millions of transactions to produce the numbers summarized in a company’s financial statements. Accounting systems contain internal controls, procedures designed to detect and correct errors and irregularities that may occur in the processing of transactions. In a complex acc...

Information Security Management Accounting