Computerized Accounting Information System

Top PDF Computerized Accounting Information System:

Computerized Accounting Information Systems and Perceived Security Threats in Developing Economies: The Nigerian Case

Computerized Accounting Information Systems and Perceived Security Threats in Developing Economies: The Nigerian Case

Abstract The concept of IT as a business enabler is enshrined in the widespread use of computerized accounting information system the world over. However, this milestone in accounting portends imminent challenges in terms of the integrity of underlying accounting transactions processed by IT equipment and facility, an important question arises: what are the likely threats to computerized accounting information systems resulting from the deployment of IT in business and how can these challenges be overcome especially in developing economies? To analyse this area of interest, Nigerian companies has been chosen as reference. An empirical study was conducted through a structured survey directed to the users of computerized accounting systems. Information was collected in order to explain the perceived threats common to CAIS’s as well as determine what categories of threats were most significant. Results show that employees and outsiders constitute key threats to information assets used in computerized accounting when not controlled effectively. This suggests that management should put in place authorization procedures on a “need to know basis” only. Authorized users should have access to only applications and data required to perform specific tasks only. Also, there should be regular logging and monitoring of logical access to systems and data, policies and procedures on segregation of duties, access and transaction logs.
Show more

10 Read more

197105 pdf

197105 pdf

invoicing Computerized job costing system; comprehensive accounting system planned Real estate listings including as many as 1500 items of information about features of each piece of pro[r]

52 Read more

Development of accounting information system and accounting standards for small and medium enterprises (SME)

Development of accounting information system and accounting standards for small and medium enterprises (SME)

The accounting system and the accounting information system have the same idea, namely: a series of administrative activities to handle corporate transactions so that they are uniform. They both are equipped with a variety of procedures, documents and journals where their results are financial reports for internal and external uses 1994 [6]. The accounting system utilizes the existing resources within the company, namely: employees, automatic machines, computers and other resources. The accounting system can be carried out manually (by utilizing the employees and support automated machines such as copy machines, calculators, and typewriters) or by computerized ones (by using computers).
Show more

9 Read more

Proposed Development Framework For Accounting Information System and Integrated Reporting

Proposed Development Framework For Accounting Information System and Integrated Reporting

transaction to the making of financial statements made by computerized e. Financial transaction data processing using software in accordance with the legislation f. Accounting and managerial reports are generated from integrated information systems g. Regular maintenance of equipment. h. Obsolete / damaged equipment is recorded and repaired on time According to Jensen and Meckling, (1976) regarding the theory of the company in its development always try to maintain competitive keungulan in business with the aim to improve the performance and value of the company. Success or failure of this company will be largely determined by the decisions or strategies taken by the company. The council plays a very significant role even the main role in determining the company's strategy. In the financial literature, agency theory (Theory Theory) plays an important role in explaining the relationship between principals and agents in performing their functions and authority respectively. Agent conflicts often arise because of asymmetry of information due to differences in interests between the principal and the agent, which will bring problems between the various parties involved. Given the separation of roles between shareholders as principals and managers as agents, managers will ultimately have significant control over how they allocate their funds.
Show more

8 Read more

The Threat Level Tolerance in the Company of Accounting Information System

The Threat Level Tolerance in the Company of Accounting Information System

Information system has advanced rapidly with the development of computer-based technology. In the field of accounting, the development has resulted in Accounting Information Systems (AIS). Today, it is hardly possible for companies (organizations) not to adopt computerized AIS. There are a lot of things to do with the computerized AIS, among others, organizing an increasingly globalized activity at the international as well as local level. Activities in many organizations were made easier with the presence of computerized AIS. For example, organizations were no longer need to perform data transmission via postal service that takes much longer time, but over the internet protocol. In fact, it is possible for them to exchange information on accounting data with the help of computers and the Internet.
Show more

6 Read more

Aimq methodology for accounting information system technology assessment

Aimq methodology for accounting information system technology assessment

The AIS should be tailored to the company's circumstances. The existence of such systems can assist the tasks of organizational units. Good AIS can be done manually, can also use technology in accordance with the size and needs of the company (Hall, 2011). As a consequence of human limitations and growing companies, nowadays AIS almost exclusively refers to the use of computer technology and software to generate accounting reports. This study examines the problems encountered by one of Four Stars hotel in Bali. The hotel now has been using computerized AIS for more than ten years. Two years ago, the hotel management decided to change its accounting information system and started using new software. However, currently, the company management feels the need to assess the quality of information generated by the new system, as changing of system incurs high cost. T
Show more

7 Read more

The Influence Of Change Management On The Accounting Information System

The Influence Of Change Management On The Accounting Information System

2) The implementation and use of information technology changes in general banking in Indonesia in both categories more quickly intervening and intensively than sector or other industries in applying information technology in providing services to customers. Reviews These services include computerized payment system (transfer of funds via the computer with the data communications network the facilities); service deposits and withdrawals of funds automatically via ATM or various types of plastic cards; home banking and internet banking and other service facilities. Some examples of the types of computer technology Including machine Automated Teller Machine (ATM), various types of credit cards, Point of sales (POS), electronic fund transfer systems, and automation of clearing. In the banking implementations in general in the use of information technology has not entirely optimal for supporting the SIA as yet entirely the use of quality information technology can meet the needs of the user According to research optimal. Results in accordance with the phenomenon conveyed by Mardiasmo (2014) the which states that the information technology department of finance is still low and not quality. As According to Agus Martowardoyo (2015) the high cost of investment to cause bank information technology - small banks applying information technology. 3) It is not yet optimal understanding and knowledge of the
Show more

7 Read more

Influence Business Strategy On The Quality Of Accounting Information System

Influence Business Strategy On The Quality Of Accounting Information System

AzharSusanto (2013: 72) provides a definition of accounting information systems as follows: Accounting Information Systems can be defined as a collection (integration) of sub- systems / components of both physical and non-physical are interconnected and cooperate with each other in harmony to process the transaction data related to financial issues into financial information.Definition of Accounting Information Systems by Romney and Steinbart (2006: 6) is as a system to collect, record and process the data to generate information for decision makers. Furthermore Gelinas (2012: 6) says that the accounting information system is a subsystem of management information systems. As according to Scott (2001: 385) accounting information system is an information system relating to financial transactions, ie transactions that are measured in terms of money, by using a highly structured framework that includes several subsystems. Furthermore, according Bagranoff et al (2012: 8) information system is a collection of data and processing procedures that create the necessary information for its users.As according Bodnar and Hopwood (2004: 3) explain the meaning of accounting information system is a collection of resources, such as human and equipment designed to transform financial data and other data into information. An accounting information system (AIS) is a collection of resources, Reviews such as people and equipment, designed to transform the data into financial and other implementation. This information is communicated to a wide variety of decision makers. AISs perform this information Essentially Whether they are thoroughly computerized or manual systems. Weygant et al., (2010: 199) which says that the accounting information system is a system that collects
Show more

7 Read more

The Impact of Accountants Participation in Development for Computerized Accounting Information Systems on the Success of these Systems’ Performance

The Impact of Accountants Participation in Development for Computerized Accounting Information Systems on the Success of these Systems’ Performance

Table 9 shows the quality of the financial information and accounting reports provided by the computer-based accounting information system was measured in the first paragraph of the second section of the study tool. This paragraph contains six questions to measure this. Table 9 shows that the response rate to the question of how quickly the system meets the requirements of the accoun- tant. And the response rate to the question how far to control accounting prob- lems and errors, was less than the other paragraphs of this variable, as this can be explained that the provision of the system for ways to control accounting prob- lems and errors, need a high degree of development and techniques that must be employed in those systems, and the diversity of the problems of accounting er- rors and multiple, may limit the ability to easily develop a comprehensive system to contain these problems and accounting errors fully. The same table shows that accounting information systems are flexible, easy to understand, learn and use, and its compliance with the expectations of accountants.
Show more

16 Read more

AN APPROACH FOR FEATURES MATCHING BETWEEN BILATERAL IMAGES OF STEREO VISION 
SYSTEM APPLIED FOR AUTOMATED HETEROGENEOUS PLATOON

AN APPROACH FOR FEATURES MATCHING BETWEEN BILATERAL IMAGES OF STEREO VISION SYSTEM APPLIED FOR AUTOMATED HETEROGENEOUS PLATOON

[7] states also that: "An accounting information systems (AISs) is a collection of resources, such as people and equipment, designed to transform the data into financial and other information. This information is communicated to a wide variety of decision makers.AISs perform this tranformation Whether they are esentially thoroughly computerized or manual systems [2], accounting information system can be defined as a collection (integration) of the sub-systems/components both physical and non physical are interconnected and cooperate with each other in harmony to process transaction data related to financial problems into financial information. Then, more specifically[14] incorporating the terms of financial transactions and non-financial in terms of accounting information systems, so that the full [14] states that: The accounting information system AIS subsystems process financial transactions and nonfinancial transactions that Directly Affect the processing of financial transactions. [14] goes on to explain that a financial transaction is an event that affects the economics of the assets and equity of the organization as reflected in the estimates (account), and is measured in monetary terms. For example, sales transactions of products to customers, the purchase of inventory from suppliers and transaction receipts and disbursements. While non-financial transactions are events that do not meet the definition of financial transactions in the narrow sense, such as adding the data for the new supplier of raw materials to the list of authorized suppliers is an event/events that will be processed by the enterprise information system as a transaction. However, non-
Show more

10 Read more

Can accounting information system benefit from cloud computing:  the case of Saudi arabia

Can accounting information system benefit from cloud computing: the case of Saudi arabia

At any given time, a typical contractor has multiple projects underway, with each job incurring its own set of income and expense items. The ease with which cloud-based services may be accessed enables field staff to enter income and expense items as they’re incurred into a common bookkeeping application, which bypasses the need to fax or e-mail information to the home office. In fact, it’s increasingly common for field staff to place orders and receive inventory through smartphone or tablets. The Kingdom of Saudi Arabia is the biggest building and construction market in the Gulf Area and the Middle East, due to continuous increase in government spending as well as huge private sector investments. The Saudi construction industry witnessed huge boom in the last 10 years in line with government plans for economic development and diversification. According to Kuwait Finance Office (2014, p.4) about construction industry in Saudi Arabia: 2013 was a bumper year for contract awards in Saudi Arabia. According to the NCB Construction Contracts Index, the value of awarded contracts during 2013 climbed to an all-time high of SAR293.4bln, growing 25% compared to 2012. This was after we anticipated that the value of contract awarded would accelerate in 2H2013. Heavy investments were made in transportation, power and the petrochemicals sectors.
Show more

7 Read more

Decision making processes and their implementation in digital accounting practices

Decision making processes and their implementation in digital accounting practices

Digital accounting calls for major changes to enable full computerization of the accounting cycle and the modalities of exchange information between internal users, and communicate with the outside organization. For this reason, the digitization of accounting must be preceded by feasibility studies which, in economic terms, should allow objective comparisons between costs and revenues generated by it. In this respect, answers to the following questions should be formulated [5]: (1) are the proposed system time, money and other resources and costs needed to be implemented justified? and (2) does the unit have the necessary funds for developing and implementing the system, given the capital requirements for other existing projects? The main costs to be taken into account in the financial analysis are the following [6]:
Show more

6 Read more

Staduim Management Information System. A Casestudy Of Dan Anyiam Stadium Owerri Nigeria

Staduim Management Information System. A Casestudy Of Dan Anyiam Stadium Owerri Nigeria

separate items of data in the database can be cross- referenced. It also provides facilities for different types of file processing such as processing a complete file (serially or sequentially), processing required records (selective sequential or random) and retrieval of individual records. It has the function of providing security for the data in the database. Feingold, (2014) stressed that users place more emphasis on meaningful things rather than the technicalities employed in information storage and retrieval. As records are entered and stored in the systems, their contents are automatically indexed by the software so that it will be very easy for the user to find every instance of selected record. A generally conclusion drawn from this is that, the provision of suitable information and storage retrieval system, in a manner suitable for the kind of data and the information need of the user or organization is very important. Also, the data to be processed by the computer must be collected. The process of data collection then involves getting the original data, converting it from one medium to another and finally getting it into the computer. Abudullahi, (2004) defines data collection as the process involved in getting the data from its points of original. Collection starts at the services of raw data and ends when valid data is within the computer in a form ready for processing. Therefore, in processing the stadium information record, data control measures should be involved. The following such as:
Show more

5 Read more

IntegratingComputerized Maintenance Management System And Energy Efficiency Management System ANew Modified Approach

IntegratingComputerized Maintenance Management System And Energy Efficiency Management System ANew Modified Approach

With technology exploding throughout the computerized information system market, planning that maximizes organization system is imperative. According to McKinsey Global Institute, approximately one to three million nodes upload energy data from companies to the internet.[12]It is becoming increasingly more important for organizations to collect the correct information and not waste time collecting and analyzing information that is not necessary. Organizing efficiently and effectively the vast amounts of data being collected today are imperative to convert it into information that can be analyzed. Efficient and effective organization of the enterprise information system software is imperative to succeedin today’s competitive market[13]. Integrating theMMS and EEMS gives an organization the correct data that is needed for energy savings and monitoring by modifying the assets register and the preventative maintenance (PM) work order system to allow an organization to gather the necessary data for this goal which mean less time on repeated activates and also the same work force which they collect regular information about the status of the equipment monitor andfollow up the registered data about equipment energy conception. The data obtained from these systems can then be used to perform self-diagnostic and optimization routines on a frequent basis and to produce trend analysis and annual consumption forecasts. This can be achieved by adding another module to an existing computerized maintenance management system (CMMS) also known as enterprise asset management and computerized maintenance management information system (CMMIS) to achieve this goal].
Show more

6 Read more

The Impact of Propagating Management Accounting Innovations on Organizational Culture

The Impact of Propagating Management Accounting Innovations on Organizational Culture

Adams (2011) also investigated the application of management accounting tools by the managers of higher education institutes. The research employed program budgeting, flexible budgeting, temporal budgeting, cash budgeting, and activity-based costing methods. The findings suggest that private higher education institutes put more emphasis on the use of management accounting methods in comparison with their public counterparts. These institutes have imitated the way prosperous economic entities have utilized budgeting, pricing, performance appraisal and external financing methods. Unique financial conditions of these institutes exert trivial effect on the way the management accounting methods are applied. Accordingly, lack of appropriate understanding of the organizational goals and proper use of these tools are amongst the major impediments to managers to adopt these methods.
Show more

9 Read more

Impact of Accounting Information System on Organizational Effectiveness-A Study of Selected Small and Medium Scale Enterprises in Woji, Portharcourt

Impact of Accounting Information System on Organizational Effectiveness-A Study of Selected Small and Medium Scale Enterprises in Woji, Portharcourt

Effective and efficient management of every organization is anchored on quality decisions. In order to circumvent financial disasters through wrong and ineffective decisions, there is nowadays a vast pool of financial tools available which can be used to support the decision making process in organizations, which when not explored may lead to management inefficiency. One tool that has proven to be readily available in the promotion of quality decisions in the organization is the accounting information system (AIS). While this is common in the developed countries and highly organized large firms in Nigeria, its contributions to the effectiveness of small and medium scale enterprises in Nigeria is yet to be known. This may not be unconnected with poor accounting education and inaccurate, outdated and in some cases absence of financial record keeping among SME operators. Moreover, To compete favorably in today’s flexible and complex business environment, different information are required for these diverse purposes, therefore organizations have to focus on different accounting tools to support their operations.
Show more

9 Read more

Program Information System Auditing; Theoritical Approach

Program Information System Auditing; Theoritical Approach

The processed data into information, information is an important asset of the organization. Many organizations rely on information activities. Information for the organization becomes a portrait of conditions in the past, the present and the future. If information is missing it will result in a loss for the organization, because there is no adequate control, (Jack J Champlain, 27, 2003). Processing data using a computer be the primary focus in computer-based information systems. Many organizations have been using the computer as a means to improve the quality of their work, ranging from a simple task, such as data input through the use of computers as an aid for the leadership to take a decision. Unit jobs in the organization already interconnected and integrated, but can occur any damages, if the process in the computer errors occur, (Jack J Champlain, 2003). Losses range from data that can not be trusted until the error process of implementation. The quality of a decision depends on the quality of information presented to the decision. The level of accuracy and the importance of a data or information from work unit below it depends on the type of decision to be taken by each head unit are working on it. Often times the crime computer misuse. Some types of crime and computer misuse include viruses, hacking, direct access that is not legal for example go to the computer room without permission or using a computer terminal so as to cause physical damage or retrieve data or computer programs without permission. Unauthorized access to the personal interests of an individual who has the authority to use the computer, but for the purposes of improperly. In an existing information systems to organizations such as hardware, software, data and user is the organization's resources. There are several units in an organization who are big spending to invest in the preparation of an information system, but there are still weaknesses in the continuing process implementation because of the use of information technology (IT) in each unit depends on the policiies of its leader. Information system problems such as the above should have been anticipated. If it can not be prevented, then the organization should have a plan to minimize the impact and recover, this is where the important role of information systems auditing. Audit ensures the reliability and availability of information systems in helping achieve organizational goals effectively by utilizing the resources of the organization efisen. The audit program is designed to address the major risk in virtually all computing systems, therefore it is important that this topic be used as the title of this article.
Show more

5 Read more

Has information technology finally been adopted in Flemish intensive care units?

Has information technology finally been adopted in Flemish intensive care units?

For the above reasons it is advisable to study the cur- rent level of intensive care computerization, both for general and dedicated specialized IT applications used in the ICU. General IT applications are the electronic patient record, the computer laboratory system (also known als the Global Laboratory Information Manage- ment System (GLIMS)), the computer radiology system (i.e. Picture Archiving and Communication System (PACS)), and the Computerized Physician Order Entry (CPOE) applications. The term CPOE can be confusing however, because some authors restrict its use to pre- scribing medication, and add the term “order communi- cation system” for laboratory and radiology requests. In this paper, we will use CPOE in the broader sense, and we will specify reference to medication CPOE, labora- tory CPOE or radiology CPOE. The dedicated IT solu- tion for the ICU is often described as an ICU Patient Data Management System (PDMS), but we prefer the term “ Intensive Care Information System ” (ICIS), which describes the broader functionalities of more advanced IT programs better, i.e. doing more than mere data sto- rage and representation. These systems are developed in order to meet the specific requirements to optimize data processing and workflow support in critical care medi- cine. In our survey, an ICIS has to fulfil all of the fol- lowing conditions: (i) automated collection of physiological and monitoring variables from monitors and ventilators, (ii) incorporation of CPOE for medica- tion prescription and (iii) one bedside personal compu- ter for every ICU bed.
Show more

7 Read more

THE ROLES OF ORGANIZATIONAL CULTURE AND ETHICS IN SHAPING THE BEHAVIOR OF ACCOUNTANT FROM THE PERSPECTIVE OF STRATEGIC MANAGEMENT

THE ROLES OF ORGANIZATIONAL CULTURE AND ETHICS IN SHAPING THE BEHAVIOR OF ACCOUNTANT FROM THE PERSPECTIVE OF STRATEGIC MANAGEMENT

Licensed under Creative Common Page 449 corporate resources to maximize profits. Horngren et al. (2012) explained that the task of accounting department is to provide information that consists of results recording (score keeping), attention directing, and problem solving. Ponemon and Gabhart; and Sweeney and Roberts (in Jackling et al., 2007) revealed that when the level of moral judgment auditors increases, then their assessment on the risk of an auditand the prediction of detection of material accounting error also increase. In general, it can be concluded that the growth rate of auditors’ moral very much depends on judgment and not so much on technical standards when it comes to problem solving. Furthermore, the authors revealed that auditors with high moral considerations tend to be more resistant to the pressure created by clients, while the auditors with lower moral consideration level are better in responding to economic variables and self- interest.
Show more

15 Read more

INFLUENCE OF MANAGEMENT STYLE ON THE QUALITY OF ACCOUNTING INFORMATION SYSTEM

INFLUENCE OF MANAGEMENT STYLE ON THE QUALITY OF ACCOUNTING INFORMATION SYSTEM

In the framework of the decision-making process, an executive requires accounting information quality (O'Brien and Maracas, 2008:324). The importance of accounting information indecision-making activities expressed by Gelinas and Dull (2008: 17) as follows information is the data presented in a form that is useful in a decision making activity. The value of accounting information depends on the quality of accounting information is presented (Azhar Susanto, 2013: 11). Accounting information can be aligned with labor, raw materials, machines, money and described as blood flow through the human body (Laudon and Laudon, 2008:7). Furthermore, Azhar Susanto (2013: 65) states that the accounting information is the output of the accounting process. In general, the accounting information presented in the financial statements (Kieso et al, 2012:5). By using accounting information, internal parties will obtain accounting information relating to past and future, such as prediction/forecasting which includes annual plans, strategic and decision alternatives (Azhar Susanto, 2013).
Show more

10 Read more

Show all 10000 documents...