نتایج جستجو برای: accounting information systems
تعداد نتایج: 2165545 فیلتر نتایج به سال:
conclusions: the results of the present research indicates that the emphasis of the his evaluation moves from technical subjects to human and organizational subjects, and from objective to subjective issues. therefore, this issue entails more familiarity with more qualitative evaluation methods. in most of the reviewed studies, the main focus has been laid on the necessity of using multi-method...
The downside risk CAPM (DR-CAPM) can price the cross section of currency returns. The market-beta differential between high and low interest rate currencies is higher conditional on bad market returns, when the market price of risk is also high, than it is conditional on good market returns. Correctly accounting for this variation is crucial for the empirical performance of the model. The DR-CA...
The present study examines the relationship between integrated information systems (IIS) and management accounting practices. Integrated information systems are divided into enterprise resource planning (ERP) systems and strategic enterprise management (SEM) systems. 349 responses to a questionnaire have been analysed, and the results show that while ERP systems have a positive impact on transa...
Enterprise systems typically include constructs such as ledgers and journals with debit and credit entries as central pillars of the systems’ architecture due in part to accountants and auditors who demand those constructs. At best, structuring systems with such constructs as base objects results in the storing the same data at multiple levels of aggregation, which creates inefficiencies in the...
The use of Electronic Health Records (EHRs) is spreading rapidly in several countries. The systems currently used, however, are not designed to permit secondary use of collected data. We present a new design for an EHR system that is capable of connecting information from multiple sites for use in clinical studies by means of an accounting information system and a hospital information system (H...
Actor-network theory, which is considered as a development of socio-technical structuralism school, observes reservation and stability of networks containing personal and impersonal components such as individuals, organizations, communication software and hardware, and infrastructural standards by examination of socio-technical dimensions concurrently.The goal of this research is studying the i...
More and more often, accounting professionals are being included on information systems project teams in an oversight role. One aspect of this role is to determine when a project is too dysfunctional to be continued. This study examined whether the accounting education received by students is adequate in this area through the use of an innovative research approach (conjoint analysis) that exami...
Application of information technology in accounting has improved the efficiency and quality of the work, optimized business decision and risk management. However, the research on application of accounting information system, as well as the application level is far behind the development of the information system itself. The paper analyzes the impact of information technology on accounting theor...
We investigate the changes in the value relevance of accounting information among Chinese firms over the past two decades, during which accounting reforms are launched to provide decision makers with increased disclosure and higher quality financial information. We also investigate the factors that differentiate firms showing significant value relevance improvement from firms showing little imp...
نمودار تعداد نتایج جستجو در هر سال
با کلیک روی نمودار نتایج را به سال انتشار فیلتر کنید