Forums For Accounting Information Systems Scholars

Forums for information systems scholars: III

The Impact of Blockchain on Accounting Information Systems

The objective of the research is to clarify what Blockchain technique is and the developments of its various uses, and identify the accounting perspective of this technique and the possibility of using it in accounting work. It also aims at demonstrating how to utilize its Blockchain technique in accounting information systems, and identify the most important potential effects of the use of tec...

Accounting and Information Systems

American Accounting Association (AAA). The association provides many resources for accounting educators. Publications include a quarterly electronic journal, Issues in Accounting Education [1], and a quarterly archived newsletter, Accounting Education News [2]. A Faculty Development section http://aaahq.org/facdev.cfm [3] links to resources in teaching, research/scholarship, practice, and servi...

An Ontological Model for Accounting Information Systems

This research proposes an ontological model for accounting information systems (AIS) based on the Bunge-Wand-Weber (BWW) modeling constructs. The proposed model is derived from the Resource-Event-Agent (REA) accounting model. REA is a well-known model for AIS and has recently been proposed as an AIS domain ontology. REA is grounded on event-based accounting theories and its sound underlying con...

Linking accounting and process-aware information systems - towards a generalized information model for process-oriented accounting

Process-aware information systems (PAIS) have been proposed as a vital means to facilitate the adoption of BPM within organizations. Many studies exist that report on PAIS implementations with enterprise resource planning systems and workflow management systems being the most widely implemented types of PAIS. Accounting information systems (AIS) on the other side are among the first types of co...