Due to the increasing operation of automated and autonomous Accounting Information Systems (AIS) in the recent decades, the audit of financial statements through process audits has risen in complexity. Additionally, process audits have to be managed in a field of tension because of intensified legal framework and the ever-growing size of data. Therefore, auditors demand for solutions, which sup...

Demand for Accounting Information Systems (AIS) knowledge has increased exponentially over the past two decades. Yet, learning AIS has proven to be a major challenge for accounting students as it does not usually follow the ‘traditional’ style of accounting education and the AIS curriculum is often ill structured. This paper presents major challenges that accounting students face in their AIS s...

Many organizations are facing the challenge that employees supplement their standardized Accounting Information Systems (AIS) with individually tinkered spreadsheets or other types of workaround systems. While such supplements provide employees with the flexibility to adjust the AIS to their individual preferences and to respond quickly to new opportunities, these supplements also cause adverse...

In recent years, a point of sales (POS) systems with a restaurant order function are developed. Since expensive apparatus and system for exclusive use are required for a point of sales system, the introduction is restricted to the large-scale chain store etc. In this research, we consider the pointof-sale management which cooperated with the automatic order function by using a personal digital ...

Article history: Received 29 July 2010 Received in revised form 18 February 2011 Accepted 22 February 2011 This essay attempts to describe the potentially positive or negative outcomes of a research methods issue. I draw upon three lessons for scientists found in the field of medical science. These three lessons are applied to the Accounting Information Systems (AIS) field. Finally, I suggest a...

Access to a computer is known to be associated with higher levels of computer literacy [5,8] and it has been found that the amount of time spent working with computers is significantly related to students' attitudes to working with computers [9]. The findings of an earlier study at City Polytechnic confirmed what has previously been established. This study took the form of a two part explorator...

Article history: Received 16 January 2012 Received in revised form 5 March 2012 Accepted 6 March 2012 Recent focus on the diversity of research methodologies available to accounting information systems (AIS) scholars has led researchers to suggest the Delphi method has reached the limits of its usefulness. Using a review of the accounting and information systems literature, we suggest such a fi...

introduction: in spite of the vast improvement in the area of mental health care delivery in this country, very little attention has been given to the mental health registry. considering the absence of an appropriate national mental health registry system in iran, the purpose of the present study was to formulate a preliminary model for mental health registry in iran. methods: in this comparati...

This study aims to determine whether there is an influence between the independent variables on dependent variable, namely accounting knowledge, IT utilization, and internal control effectiveness of information systems. research was conducted at Aprovizionamentu National Committee (CNA) in Dili, Timor-Leste, with a sample 43 respondents. The sampling method census method. And collecting data us...

middle east countries have begun to implement economic reforms to stimulate private investment, promote economic growth and support the transition to market economy. although, it is difficult to define the direct impact of the accounting system reform on economic transformation, as there are many other conditions that have influence on the transition process. however, with the central position ...