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This book uses action research to conduct research activities in information technology and systems. It covers the methodological issues that arise when action research methods are conducted, provides examples of action research in practice, and summarizes the philosophical foundations of action research and its application as a methodology in Information Systems research and research programs.
​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.
"This book provides a wide compendium of references to topics in the field of the databases systems and applications"--Provided by publisher.
Focusing on research that examines individual and organizational behavior relative to accounting, this series promotes research across all areas of behavioral accounting, and encourages the development, discussion and expansion of theories from psychology, sociology and related disciplines to better understand accounting domains.
Examines the roles of organizational justice and trust in management control system. This title explores whether qualitative information contained in annual reports contains potential fraud risk indicators. It includes the findings that suggest that deception can be detected by analyzing management's discussion and analysis.
This book constitutes the refereed proceedings of the IFIP WG 8.2 Working Conference "Researching the Future", Future IS 2011, held in Turku, Finland, in June 2011. The 17 revised full papers presented together with 4 panels and workshops were carefully reviewed and selected from numerous submissions. The papers are organized into 6 topical sections: how the future and the past are connected and inter-related; critical view of the future; technological futures; the future of information technology and work-related practices in health care; the future of industrial and institutional practices and outcomes through information technology; and the future of critical realism in IS research.
Given the pervasive nature of information technology and information systems in the modern world, the design and development of IS and IT are critical issues of concern. New research topics continuously emerge in tandem with the latest developments in technology-E-Business, Knowledge Management, Business Process Reengineering, for example. However, when the initial flurry of research abates and the "gloss" of these areas has diminished somewhat, as it inevitably does, the enduring core issue remains as to how to develop systems to fully exploit these new areas. Both information systems and information technology are interpreted fairly broadly in this book. Of particular interest to the editors were research studies that facilitate an understanding of the role and impact of information technology on society, organizations, and individuals, and which strive to improve the design and use of information systems in that context. The contributions to the book are categorized into four broad themes. First is the core issue of developing information systems in the current environment. In this section several fundamental challenges to current assumptions and conventional wisdom in information systems development are posed. The second section considers the management of information systems. Again, the conventional wisdom is challenged. The penultimate section focuses on researching information systems. Here, various issues to do with research methods are surfaced, and the use of leading-edge research methods in information systems development is pioneered and discussed. Finally, a section is devoted to understanding information systems. This section addresses the perennial challenge in the IS field in relation to the conceptual foundations of the field. This volume comprises the proceedings of the Working Conference on Realigning Research and Practice in Information Systems Development: The Social and Organizational Perspective, which was sponsored by the International Federation for Information Processing (IFIP) and held in Boise, Idaho, USA in July 2001. Given the central importance of information systems development in the current age, this eclectic book, which considers the topic from a rich and varied set of perspectives, will be essential reading for researchers and practitioners working in all areas of IS and IT.
Information technology has permeated all walks of life in the past two decades. Accounting is no exception. Be it financial accounting, management accounting, or audit, information technology and systems have simplified daily tasks and routine work, simplified reporting, and changed how accounting is done. The Routledge Companion to Accounting Information Systems provides a prestige reference work which offers students and researchers an introduction to current and emerging scholarship in the discipline. Contributions from an international cast of authors provides a balanced view of both the technical underpinnings and organisational consequences of accounting information systems. With a focus on the business consequences of technology, this unique reference book will be a vital resource for students and researchers involved in accounting and information management.
This is a continuing of a long series focusing on professional responsibility and ethics in accounting.