Integrated analysis on socio-economic metabolism could provide a basis for understanding and optimizing regional sustainability. The paper conducted socio-economic metabolism analysis by means of the emergy accounting method coupled with data envelopment analysis and decomposition analysis techniques to assess the sustainability of Qingyang city and its eight sub-region system, as well as to id...

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...

the present study is intended to examine the effect of accounting conservatism on firms’ non-profitability in tehran stock exchange in 48 unprofitable firms and 57 profitable firms over a period of seven years from 2001 to 2007. this study was conducted according to givoly and hayn model to measure accounting conservatism index in non-profitable and profitable) firms. data analysis performed wi...

Through the risen operating of autonomous and automated Accounting Information System (AIS), enterprises are increasingly faced with the growing size of accounting-relevant data. Therefore, the audit’s purpose, which is namely to examine the true and fair view of financial statements, is heavily increasing in complexity. To cover the requirements to AIS in Big Data Computing Environments, we st...

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...

We prese nt an automatic method for construc ting high-per forma nce pre classifica tion decision trees for OCR. Good pre classifier s must prune the set of alter native classes to a small number without err oneously pruning the corr ect class. We build the decision tree using gree dy entropy minimization, using pseudo-r andomly gener ated training samples der ived from a model of imaging defe ...

Acknowledgments We gratefully acknowledge the comments of Sudipta Basu, Christian Leuz and Jerry Zimmerman, the referee, and workshop participants at the Universities of Amsterdam and Chicago. We are grateful for financial support from the University of Chicago, Graduate School of Business. Abstract We provide a simple test of " costly contracting " and " value relevance theories " of accountin...

Data quality issues become more and more critical for information systems in all sizes of organizations. This paper attempts to reveal whether different sized organizations consider the importance and performance of critical success factors for data quality in accounting information system differently. It presents results from a largescaled Australian survey on Australia CPA members. The One-Wa...