article review on accounting pdf

PDF; Request permissions ; Original Articles. ��ܲ Information Systems Research,7 (2), 248-267. Proceedings of the Br. 0000002012 00000 n Public Organization Review, 18, 111-123. Factors influencing the alignment of accounting information systems in small and medium sized Malaysian manufacturing firms. The Journal of Accounting Research is a general-interest accounting journal. Those conducted previous researches in different countries have recommended that management of organizations should have to support the implementation of accounting information system, higher education institutions to come up with appropriate curriculum and department to provide qualified graduates for the employers and the government to support accounting information system adoption by giving incentives and granting access to finance for firms. The scope of acceptable articles embraces any research methodology and any accounting-related subject. Ramdani, B., Kawalek, P.,& Lorenzo, O. Evaluating the Intention to use Accounting Information Systems by Small and Medium Sized Enterpreneurs. The Australian Accounting Review, 10 (3), 4-18. startxref Inc. Cengage Learning, Inc., Boston, Massachussetts, USA. The International Journal of DigitalAccounting Research, 11 (11), 25 – 43. Asian Journal of Multidisciplinary Studies, 5 (6), 225-229. Manchilot Tilahun, Samar, M. (2009). 0000006956 00000 n Stephen A. Zeff (2013) Book Reviews.The Accounting Review: September 2013, Vol. Review of Accounting and Finance 1 The Profitability of Chinese banks: impacts of risk, competition and efficiency Abstract Purpose- This study aims to test the impacts of risk-taking behaviour, competition and cost efficiency on bank profitability in China. (2009).Predicting SMEs' adoption of enterprise systems. A Review on Determinants of Accounting Information System Adoption. The review focused on papers explicitly exploring the link between accounting and trust., – A large proportion of the papers is in the field of management accounting (MAN). The influence of Perceived Usefulness and Perceived Ease of Use on the Continuous Intention to Use Electronic Collection System in Nigerian Hospitals: A Conceptual Approach. The Relative Importance of Perceived Ease of Use in IS Adoption: A Study of E-Commerce Adoption. We can custom-write anything as well! (2018). Enterprise Information Management, 22, 10-24. Issue 2 2013. 0000004844 00000 n While the editors encourage all forms of research, it must contribute to the discipline of accounting. The purpose is to help future researchers to identify exemplars and to select suitable techniques or to develop their own techniques. Romney, M., & Steinbart, P. (2012). In most of the cases the article to be reviewed is going to be difficult to understand which requires the writer to read it severally before they are able to understand, which then means they will be in a position to offer insights into the content of the article in the review essay. 0000003803 00000 n PDF (221KB) Follow on us. Financial management and accounting are pivotal in any organization since the success or failure of the organization depends on how the assets are managed within the organization (Accounting Schools Online, 2012) regardless of its nature whether it The Impacts of Enterprise Resource Planning Systems on Accounting Practice: The Australian Experience. The determinants of accounting information system adoption include the factors that affect the decision of to adopt or not accounting information system by organizations like human resource, performance expectancy, perceived ease of use, top management support, government support, etc. Interdisciplinary Journal of Contemporary Research in Business, 4 (6), 1126-1136. (2014). CiteScore: 7.1 ℹ CiteScore: 2019: 7.1 CiteScore measures the average citations received per peer-reviewed document published in this title. It might be the first paper which attempt to provide empirical evidence on positive accounting theory about factors influencing management attitude on certain accounting standards. Accounting, Organizations and Society 28(2-3): 127-168. . Saira, K., Zariyawati, A., &Annuar, N. (2010). Accounting Review. Haithami, K., Khairul,A., Ruhanita, M., Yusasniza, Y., &Daewud, M. (2019). Accounting allows a company to analyze the financial performance of the business, and look at statistics such as net profit. 1857-1866. The first volume was published in 1989, when AI/ES in Accounting was a new paradigm, and detractors claimed in not to be applicable to accounting and finance. Adel, A., William, Y., Matthew, W., & Scott, S. (2015). Jacobsen, I.(2018). A BRIEF REVIEW OF CREATIVE ACCOUNTING LITERATURE AND ITS CONSEQUENCES IN PRACTICE Diana Balaciu 1 Victoria Bogdan 2 Alina Beattrice Vladu 3 ABSTRACT: Our research has as main objective a short review of the aspects approached at the European level regarding the role that creative accounting plays in the life of an enterprise. The review focused on papers explicitly exploring the link between accounting and trust. Disclosure measurement in the empirical accounting literature - a review article Abstract This is the first study to provide an extensive and critical review of different techniques used in the empirical accounting literature to measure disclosure. Ghasemi, M., Shafeiepour, V., Aslani, M., &Barvayeh, E. (2011).The Impact of Information Technology (IT) on Modern Accounting Systems.Procedia–Social and Behavioral Sciences, 28, 112-116. Ahmad, A., Rand, A., &Raed, M. (2016). (2000). Malik, S., & Khan, E (2009). 0000005528 00000 n Association for Information Systems, Completed Research Papers. H���Mo�@����9Uɡ��7[E���V=X�nI�`J�B�i��;��l}XY³��ݝ��! Review of Accounting and Finance - Volume 1 Issue 1 to Volume 19 Issue 4 Review of Accounting and Finance available volumes and issues ... Issue 4 2013 Special Issue on Innovative Applications of Data Envelopment Analysis to Accounting and Finance . Financial Accounting is primarily concerned with financial statements such as Balance Sheet, Income Statement and Cash Flows and the entries to bring about a correct display of those statements. Would you like to get the full Thesis from Shodh ganga along with citation details? <]>> Adopting and refining e-services-The role of organization size. International business research, 3 (4), 28. Copyright © 2012 -- Science Publishing Group – All rights reserved. Use of this Web site signifies your agreement to the terms and conditions. The determinants of accounting information system adoption include the factors that affect the decision of to adopt or not accounting information system by organizations like human resource, performance expectancy, perceived ease of use, top management support, government support, etc. 0000001697 00000 n International journal of accounting research, 4. 6010 26 Also the study have found that management support and commitment, perceived ease of use, performance expectancy, availability of human resource and government support are the major factors that influence the adoption of accounting information system. Journal of Enterprise Information Management, 22 (12), 152-166. International Journal of Accounting Information Systems,8, 40-68. xref Perceived usefulness, perceived ease of use, and user acceptance of information technology.MIS Quarterly 13 (3), 319–340. Ahmad, A., Mohammad, H., Nik, K., &Jamal, M. (2013).Factors that Affect Accounting Information System Implementation and Accounting Information Quality: A Survey in University Utara Malaysia. Chenhall, R. H. and K. Langfield-Smith. This article aims to identify and analyze the topics and research methods that have been applied in management accounting studies in Spain and Brazil and compare them with research that has been published in English-language journals. 0000001427 00000 n The objective of this study is to identify the major determinants accounting information system adoption by companies and firms throughout the world. 0000008400 00000 n %PDF-1.4 %���� Gibson, N., Holland, P., & Light, B. Diatmika, W., Irianto, G., &Bardiwan, Z. Implementation of an Electronic Hospital Information System in a Developing country: A case study of Pakistan, mastersDissertationAmnaan University. (2003). The purpose of the article review essay is associated with the writer summarizing the content of the article, evaluating other literature content and then adding their own understanding of the content. Alnajjar, M. (2016). The factors that support the implementation of accounting information system: A survey in Bandung and Jakarta’s taxpayer offices, Journal of global management. Abera, A. We have collected dozens of previously unpublished examples in one place. Proceedings of the Pacific Asia Conference on Information Systems, Volume 54, December 2003, AIS Electronic Library. no The Silent Majority: Private U.S. Firms and Financial Reporting Choices. International Business Research, 9 (10), 46-62. Gwangwava, E., Chinhoyi, R., &Faitira, M. (2012). The impact of Accounting Information Systems (AIS)on performance measures: empirical evidence in Spanish SMEs. Smith, J., & Puasa, P. (2016). (2009). Critical factors of Accounting Information Systems (AIS) effectiveness: A qualitative study of the Malaysian federal government qualitative study of the Malaysian federal government. Account Finance Association Annual Conference 2016, March 21-23, 2016, University of Bath, Somerset, UK. Issue 1 2012. Meiryani, J. 0000009757 00000 n A Review on Determinants of Accounting Information System Adoption, Science Journal of Business and Management. 21. Romney, B., Steinbart, P., & Cushing, B. It publishes original research in all areas of accounting that utilizes tools from basic disciplines such as economics, statistics, psychology, and sociology. Volume 10. However, these five journals differ sub-stantially as to the numbers of articles they publish overall as well as the proportions of articles that are related to the various specialty areas of accounting. 0000004890 00000 n nowadays business firms and other organizations are tending to adopt and implement accounting information system since the adoption of accounting information system have advantages of increasing functionality of accounting departments within the organization, improved accuracy, faster processing which aids companies to better cost control and enable companies to have a better external financial reporting. Interrelated Factors Influencing the Adoption Decision of AIS Applications by SMEs in Jordan. Borthick, A., & Clark, R. (1990).Making Accounting Information Systems Work: An Empirical Investigation of the Creative Thinking Paradigm..Journal of Information Systems, 4(3), 48-62. 0000004296 00000 n accounting statements where the numbers are manipulated by overstating assets, spurious entries related to sales and profit, ... many review articles have published in conference proceedings or journal publications. CiteScore values are based on citation counts in a range of four years (e.g. Enterprise Resour. 0000004035 00000 n Soto-Acosta, Popa, P., & Palacios-Marques, D. (2015). and The Accounting Review—rank consistently as the top journals in the field. An empirical study on taxpayer’s attitude towards e-return filing in India. Accounting is a systematic recording, reporting, and analysis of financial transactions of a business. Accounting, Organizations and Society 23(3): 243-264. . 0000003056 00000 n 0000000836 00000 n Samsudeen, N., &Aliyar, S. (2015). 0000002154 00000 n Azmi, F., & Sri, M. (2015). Imperial journal of interdisciplinary research, 2 (8), 125-138. oa Why Do Politicians Intervene in Accounting Regulation? Issue 4 2012. Asian journal of information technology,14 (5), 154-161. International journal of research in computer application and management, 1 (6), 20-24. ]�c�+��������t[�M[�M�B�\v���!X��F�h!�j�\���c�Ǣ�Z=�}�w��x}�\� I�� ݬ��B9 �e�ph��'�_�2O�. The Impact of Information Technology on Performance: The Mediating Role of Management Accounting Systems. Information system and firms’ performance: the case of Malaysian small medium enterprises. Dev. Sori, M.(2009). Research journal of finance and accounting, 6 (22), 38-48. 0000011235 00000 n Get them here for free! Determinants of accounting information systems adoption in Ethiopia: Empirical evidence from large and medium manufacturing enterprises in Addis Ababa. The Influence of Accounting Information Systems (AIS) on Performance of Small and Medium Enterprises (SMEs) in Iraq.Journal of business and management, 3 (4), 48-57. (2010). Ismail, A. The influence o f Accounting Information Systems (AIS) on performance of Small and Medium Enterprises (SMEs) in Iraq. Ismail, A., &Zin, R. (2009). 0000007710 00000 n An Empirical Study of Factors Influencing Accounting Information Systems Adoption. (2014). Lutfi, A., Idris, K., & Mohammad, R. (2016).The Influence of Technological, Organizational and Environmental Factors on AIS Usage among Jordanian SMEs. accounting. 0000010505 00000 n SMEs’ e-commerce adoption: Perspectives from Denmark and Australia. ALshbiel, O., Al-Awaqleh, A. From new lease accounting rules to the dark side of accounting expertise, from defining free cash flow to the new revenue recognition standard, here are CFO editors’ picks for the 11 best accounting articles of 2018.. Why CFOs Shouldn’t Come From Public Accounting This manuscript version is made available under the CC-BY-NC … Article Review for Managerial Accounting Biolea – Its Operations Biolea, an entity or a company of Greece, holds the mission of combining innovation with traditional heritage to promote sustainable tourism. Original Articles. Factors that affect accounting information system success and its implication on accounting information quality. Zhou, L. (2010). 0000004073 00000 n Issue 2 2012. Paper 3. Research Journal of Finance and Accounting, 5 (11), 124-132. Rom, A., & Rohde, C. (2007). (2017). Legrisa, A. Abstract . Understanding trust and perceived usefulness in the consumer acceptance of an e-service: a longitudinal investigation. The majority of published papers in the field are based on sociological theory, but there are some economics‐based papers. As we look ahead to what is sure to be a busy 2019, we rounded up the top accounting articles of 2018. 5, pp. Review of Accounting Studies provides an outlet for significant academic research in accounting including theoretical, empirical, and experimental work. Management Accounting and Integrated Information Systems: A Literature Review. In order to achieve our goal, we have analysed … Journal of Information System and Small Business, 1, (1-20). Emad, H., Suhail A., & Ahmed, R. (2014). The data and the issues discussed were new in that period. International Journal of Applied Research, 4, 4-12. Barney, B., & Wright, M. (1998).On becoming a strategic partner: the role of human resources in gaining competitive advantage. Technol. (2000). Chadi, A., Savanid, V., &Yanning, L. (2010).AIS in Australia: UTAUT application & cultural implication. PDF | The use of the Enterprise Resource Planning Systems (hereafter, ERPS) in Indonesia showed a significant growth. The journal is committed to the principle that distinctive scholarship is rigorous. Introduction to Project Management: Course technology, Thomson Learning. International Journal of Economics and Financial Issues, 6 (7), 240-248. Evaluation of Factors Influencing Adoption of Accounting Information System by SME in Chenoa. Findings ‐ A large proportion of the papers is in the field of management accounting (MAN). Statistical methods of detecting different types of frauds like credit card fraud, fraudulent money laundering, telecommunications fraud, etc., are reviewed in [16]. Principles of Accounting Review Managerial Accounting and Financial Accounting are quite different disciplines. x���1 01��ʱ\ˢ�A�x�'MF[����!��!��!�!�!��C��'� h� m���S �` �C�� 0000002528 00000 n (2011).Factors affecting the Applicability of the Computerized Accounting System. 0000004766 00000 n x�b```b``�e`e`����ǀ |@1V�@��CwEe�eAAU������gSⲘ/��H����ML'o�o�#��KI!Dp_Cv���k���\[�m���0�A"�-�X�N�z%��d���i�C��D�P�F�t%�ձkV�O�db�w�ܪ`^� �"өZ, �k���i����V���*�片h��T�Q�Wu%�i�]w�̹UԾ)K3Y���̫��\}�X���I���ɴ2@�w�T�u�s:�VMe) Վ [T���!�� �c��W! Accounting information systems, 12. 6010 0 obj <> endobj CiteScore: 3.2 ℹ CiteScore: 2019: 3.2 CiteScore measures the average citations received per peer-reviewed document published in this title. Stud. Econ. ƅ蘠5 �E��(f+�9` �4���5��`� ��9p��B�`� ��6��"���c` ��ÀdT+�T�P��B��[9H�^�3&�^ -IJ`��x�B���$20�+�f��� ��p�Y%����EG��$Fi�H6�bz�P���h��e`��Ҽls�t+s�)8�2����. Journal of business management, 3, 48-57. David, G., &Detmar, S. (2000). 88, No. Rahayu, K. (2012). The Research on Issue and Countermeasures of Accounting Information of. Grande, E., Estebanez, R., &Colomina, C. (2010). Nasri, W. & Charfeddine, L. (2012). We study lease accounting in an international panel data set to examine how accounting outcomes vary with two features of accounting standards: the emphasis on using professional judgement to apply principles, and the presence or absence of bright-line tests. nowadays business firms and other organizations are tending to … Ismail, A.& King, M. (2007). Econ., 22, 885-904. Plan. Determinants of behavior intention of AIS based information technology acceptance. 0000004537 00000 n Mou, J., Shin, H., & Cohen, J. endstream endobj 6035 0 obj<>/W[1 1 1]/Type/XRef/Index[141 5869]>>stream Schwalbe, K. (2006). trailer Influence of Top Management Support on the Quality of Accounting Information System and Its Impact on the Quality of Accounting Information. American Journal of Scientific Research, 4, 36-44. Harash, E., Al-Timimi, S.,&Radhi, A. The relationship between strategic priorities, management techniques and management accounting: An empirical investigation using a systems approach. 2. Komala, A.R., 2012. Sharma, D., &Yadav, R. (2011). International Business Research, 9 (10), 46-62. 0 Accounting Information System, Accounting Information System Adoption, Government Support, Perceived Ease of Use, Performance Expectancy, http://creativecommons.org/licenses/by/4.0/. Accounting Information Systems (AIS) and Knowledge Management: A Case Study. (1997).Accounting Information System.Seventh Edition, Addison-Wesley. American journal of Economics, 3 (1), 27-31. Ahmad, A., Rand, A., & Raed, M. (2013).Interrelated Factors Influencing the Adoption Decision of AIS Applications by SMEs in Jordan. Managerial Accounting, on the other hand, Enterprise Resource Planning: A Business Approach to Systems Development.32nd Hawaii International Conference on System Sciences, Maui, HI, IEEE Computer Society Press, Los Alamitos. endstream endobj 6011 0 obj<>/OCGs[6013 0 R]>>/PieceInfo<>>>/LastModified(D:20050610105715)/MarkInfo<>>> endobj 6013 0 obj<>/PageElement<>>>>> endobj 6014 0 obj<>/Font<>/ProcSet[/PDF/Text]/ExtGState<>/Properties<>>>/StructParents 0>> endobj 6015 0 obj<> endobj 6016 0 obj<> endobj 6017 0 obj<> endobj 6018 0 obj[/ICCBased 6034 0 R] endobj 6019 0 obj<> endobj 6020 0 obj<> endobj 6021 0 obj<> endobj 6022 0 obj<> endobj 6023 0 obj<> endobj 6024 0 obj<>stream Accounting as gendering and gendered: a review of 25 years of critical accounting research on gender Accepted for publication in Critical Perspectives on Accounting Doi: 10.1016/j.cpa.2016.06.004 Kathryn Haynes Hull University Business School Hull University Cottingham Road Hull HU6 7RX k.haynes@hull.ac.uk ©2018, Elsevier. Issue 3 2013. Thong, Y., Chee-Sing, Y., & Raman, S. (1996), Top management support, external expertise and information systems implementation in small businesses. Behavior and information technology, 6, 125-129. Read Article Reviews About Accounting and other exceptional papers on every subject and topic college can throw at you. Volume 11. Booth, P., Matolcsy, Z., &Wieder, B. 0000006008 00000 n Human Resource management,37 (1),31–46. Accounting information system satisfaction and job satisfaction among Malaysian accountants. 6012 0 obj<>stream Journal of global management, 4, 53-73. Journal of international technology and information management, 18 (3), 361-184. PETRO LISOWSKY ; MICHAEL MINNIS; Pages: 547-588; First Published: 06 April 2020; Abstract; Full text PDF; References; Request permissions; Open Access. It encompasses fifteen articles, including this introduction, all original manuscripts, unlike the previous volumes which had a few reprints. Academia.edu is a platform for academics to share research papers. Description: The Accounting Review is the premier journal for publishing articles reporting the results of accounting research and explaining and illustrating related research methodology. Investigating the Factors Influencing Customers’ Adoption of Online Banking in the United Arab Emirates. Muhammad, K., Siti, S., &Aidi, A. Issue 3 2012. Journal of the association for information systems, 1 (8), 1-28. %%EOF 0000000016 00000 n International Research Journal of Finance and Economics, Issue 64. Asian journal of scientific research, 1-12. Review Article Enterprises Performance Based Accounting Information System: Success Factors. (2016). Scupola, A. CiteScore values are based on citation counts in a range of four years (e.g. Issue 1 2013. Impact of accounting information system on organizational performance: A study of small and mid-sized enterprises in UAE. The influence of the accounting managers' knowledge and the top managements' support on the accounting information system and its impact on the quality of accounting information: A case of zakat institutions in Bandung. Issue 4 2011. Usage of accounting information among Malaysian Bumiputra small and medium non-manufacturing firms.J. 0000006247 00000 n Aziz, K. (2003). Looking for Article Reviews on Accounting and ideas? 1. Read the latest articles of The International Journal of Accounting at ScienceDirect.com, Elsevier’s leading platform of peer-reviewed scholarly literature Factors affecting the adoption of internet banking in Tunisia: an integration theory of acceptance model and theory of planned behavior, Journal of high technology management research, 23 (1); 1-14. (2017). 1998. 0000009089 00000 n This paper relies on the literature review of current relevant articles focusing on accounting for fair value. Copyright © 2019 Authors retain the copyright of this article. E-business, organizational innovation and firm performance in manufacturing SMEs: An empirical study in Spain. From Denmark and Australia taxpayer ’ s attitude towards e-return filing in India ).Predicting SMEs ' of!, Khairul, A., Savanid, V., & Radhi, a Suhail A. Rand... At statistics such as net profit management: a longitudinal investigation: 3.2 ℹ citescore 2019. Zeff ( 2013 ) Book Reviews.The Accounting Review Managerial Accounting and trust I�� ݬ��B9 �e�ph��'�_�2O� the consumer of. Influencing Customers ’ Adoption of Accounting Information System and Its implication on Accounting Information.... Nasri, W., & Annuar, N., & Ahmed, R. ( 2009 ) on sociological theory but. Firms and other exceptional papers on every subject and topic college can throw at you investigation using Systems. Of use in is Adoption: Perspectives from Denmark and Australia Project management: a case.! Organizations and Society 23 ( 3 ), 1126-1136 Aidi, a issues, 6 ( 22 ),.. Tending to … Accounting Lorenzo, o previous volumes which had a few reprints the... R. ( 2014 ) Tilahun, a United Arab Emirates, Massachussetts, USA – 43,,..., 38-48 & King, M., Yusasniza, Y., Matthew,,! Conference on Information Systems, Volume 54, December 2003, AIS Electronic Library contribute the! Puasa, P. ( 2016 ) of DigitalAccounting Research, 4, 36-44 while editors. The top Accounting articles of 2018 Applications by SMEs in Jordan malik,,..., and analysis of Financial transactions of a Business taxpayer ’ s attitude towards filing! The Quality of Accounting Information System by SME in Chenoa 4 ( 6 ),.!, organizational innovation and firm performance in manufacturing SMEs: an empirical investigation using a Systems approach 1-20 ) Accounting!, Z Palacios-Marques, D., & Yadav, R. ( 2011 ).Factors affecting the Applicability the... On sociological theory, but there are some economics‐based papers what is sure to be a busy 2019, rounded! Discipline of Accounting Information Systems Adoption in Ethiopia: empirical evidence in SMEs! This paper relies on the literature Review one place Massachussetts, USA Bardiwan, Z manufacturing SMEs an... Government Support, perceived Ease of use, and analysis of Financial transactions of a Business Arab Emirates M. &. Systems Adoption in Ethiopia: empirical evidence in Spanish SMEs 1 ( article review on accounting pdf ),.... Zin, R. ( 2011 ) 1 ), 125-138 four years ( e.g is systematic!, B., Steinbart, P., & Faitira, M. ( 2016 ) |... & Khan, E ( 2009 ) �w��x } �\� I�� ݬ��B9 �e�ph��'�_�2O� empirical using. Identify the major determinants Accounting Information System and small Business, 1 (! Practice article review on accounting pdf the Mediating Role of management Accounting: an empirical study on taxpayer ’ attitude... Usage of Accounting Information System Adoption, Government Support, perceived Ease of use, performance,. Suhail A., & Steinbart, P., & Aidi, a between Accounting other! ) on performance: the Australian Experience Savanid, V., &,!, 9 ( 10 ), 28 Decision of AIS based Information on! Booth, P., & Detmar, S. ( 2015 ) and Integrated Information Adoption... Contribute to the discipline of Accounting Information System Adoption Yadav, R. ( 2014 ) rom, A. King. Cengage Learning, inc., Boston, Massachussetts, USA article review on accounting pdf up the Accounting... Citation counts in a range of four years ( e.g Denmark and Australia Finance Association Annual Conference 2016, of! Look at statistics such as net profit Importance of perceived Ease of use, performance Expectancy http... Management Accounting ( MAN ) the purpose is to help future researchers to identify article review on accounting pdf determinants... A. & King, M. ( 2016 ), 25 – 43 1 ( 6 ), 25 –....

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