This paper reports on an initiative to reduce the failure rate in an undergraduate accounting information systems course without compromising academic standards. The initiative relied on the development of generic skills in the major assessment tasks. The result was to significantly improve the amount of effort students applied to their internal assessment tasks and also to reduce the overall f...

This note presents a new model, called GAMMA, which is an intertemporal applied general equilibrium model of the Dutch economy. The GAMMA model draws upon CPB’s generational accounting (GA) model, but extends it in several ways in order to account for important economic behavioural effects. In particular, the GAMMA model adds to the GA model a household sector, a firm sector and a pension fund ...

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...

This study aimed to provide empirical evidence on the relationship between management accounting system (MAS) and decision-making style cooperatives' managerial performance in Ponorogo. Data were collected from 119 questionnaires, while 60 questionnaires could be analyzed. Then, SPSS was applied test non-response bias descriptive statistics. SmartPLS used for hypothesis testing. Research findin...

a r t i c l e i n f o This study examines the relationship between management accounting and planning profiles in Brazilian companies. The main goal is to understand the consequences of not including a fully structured management accounting scheme in the planning process. The authors conducted a field research among medium and large-sized companies, using a probabilistic sample from a populatio...

The rapid development of IT, availability of user friendly accounting software and the increased competition have forced companies to adapt CAIS in order to remain competitive whereas threats to CAIS are unavoidable in the dynamic environment. In this scenario, security controls of CAIS are vital to the organizations. This study examines the existence and adequacy of implemented computerized ac...

AISS (Adaptive Intelligent Sensing System), a real-time pattern recognition system with learning capability has been developed by OKK INC. AISS was designed on the concept that indispensable keys for intelligent sensing are the following three. a ) Real-time processing b ) Adaptivity c ) Real-time monitoring capability a ) Real-time processing b ) Adaptivity c ) Real-time monitoring capability ...

conclusions there are advantages in applying accrual-based accounting in the public sector which certainly depends on how this system is implemented in the sector. results developed countries have implemented accrual-based accounting and utilized the valid, reliable and practical information in accrual-based reporting in different areas such as price and tariffs setting, operational budgeting, ...