Screen LibraryAccounting information systems for decision making /
This book contains a collection of research papers on accounting information systems including their strategic role in decision processes, within and between companies. An accounting system is a complex system composed of a mix of strictly interrelated elements such as data, information, human resou...
Saved in:
| Corporate Authors: | |
|---|---|
| Group Author: | ; ; |
| Published: |
Springer,
|
| Publisher Address: | Berlin ; New York : |
| Publication Dates: | 2013. |
| Literature type: | eBook |
| Language: | English |
| Series: |
Lecture notes in information systems and organisation,
v.3 |
| Subjects: | |
| Online Access: |
http://dx.doi.org/10.1007/978-3-642-35761-9 |
| Summary: |
This book contains a collection of research papers on accounting information systems including their strategic role in decision processes, within and between companies. An accounting system is a complex system composed of a mix of strictly interrelated elements such as data, information, human resources, IT tool, accounting models and procedures. Accounting information systems are often considered the instrument by default for accounting automation. This book aims to sketch a clear picture of the current state of AIS research, including design, acceptance and reliance, value-added decision making, interorganizational links, and process improvements. The contributions in this volume emphasize that AIS has grown into a powerful strategic tool. The book provides evidence for this observation by examining a wide range of current issues ranging from theory development in AIS to practical applications of accounting information systems. In particular it focuses on themes of growing interest in the realm of XBRL and Financial Reporting, Management Information Systems, IT/IS Audit and IT/IS Compliance. The book will be of interest to financial and managerial accountants and IT/IS practitioners, including information systems managers and consultants. |
| Item Description: | Includes indexes. |
| Carrier Form: | 1 online resource. |
| ISBN: |
9783642357619 (electronic bk.) 364235761X (electronic bk.) |
| Index Number: | HD30 |
| CLC: | C931.6 |
| Contents: |
Generalized Logit-Based Proportional Hazards Models and Their Applications in Survival and Reliability Analyses / Design of Reliability Test Plans: An Overview / Maintenance Outsourcing: Issues and Challenges / Warranty/Maintenance: On Modeling Non-zero Rectification Times / Repair-Time Limit Replacement Policies / Repair Strategies in an Uncertain Environment: Stochastic Game Approach / Maintenance Modeling and Policies / Reliability of Systems Subjected to Imperfect Fault Coverage / Replacement and Maintenance Policies of Devices: A Review / Dynamical Systems with Semi-Markovian Perturbations and Their Use in Structural Reliability / Customer-Perceived Software Reliability Predictions: Beyond Defect Prediction Models / Recent Developments in Software Reliability Modeling and its Applications / Application of EM Algorithm to NHPP-Based Software Reliability Assessment with Ungrouped Failure Time Data / Closed-Form Approach for Epistemic Uncertainty Propagation in Analytic Models / Generational Garbage Collection Policies / Trends in Accounting Information Systems / Are Auditors Interested in XBRL? A Qualitative Survey of Big Auditing Firms in Italy / Internal Control Over Financial Reporting Quality and Information Technology Control Frameworks / Determinants of Internet-Based Performance Reporting Released by Italian Local Government Authorities / Mandatory Compliance in Transparency of Public Administration / The Current Environmental Strategy Reporting Model: What can be Learned from Corporate Reports? / The Role of Continuous Monitoring of Internal Controls over Financial Reporting: A Case Study of an Italian Medium-Sized Company / Accounting Information Systems and Knowledge Management Systems: An Integrated Approach for Strategic Control / Current Changes in Executive Work and How to Handle Them by Redesigning Executive Information Systems / Strategic Enterprise Management in the Taps and Fittings Sector: Application of the Balanced Scorecard Methodology to Business Intelligence Systems / Defining Accounting Information Systems Boundaries / Break-Up Analysis: A Method to Regain Trust in Business Transactions / Hierarchical and Relational Database Accounting Systems: Critical Aspects and Trade-Offs / Interactive Data: Technology and Cost of Capital / Integrated-Multi-Layered Information Systems in Engineer-to-Order Multinational Business Processes: Managerial, Accounting and Organizational Aspects / IS to Support Project Management: Implications for |