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Bibliometric analysis of publications on web of science database related to accounting information system with mapping technique
İyibildiren, Mustafa; Eren, Tevfik; Ceran, Mehmet Burak - In: Cogent Business & Management 10 (2023) 1, pp. 1-25
One of the main tasks of the accounting information systems is to provide information users at all levels with reliable and easy-to-understand information to be used in planning and auditing activities at the required time and place. Changing conditions lead accounting information systems to...
Persistent link: https://www.econbiz.de/10014527561
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The impact of public sector scorecard adoption on the effectiveness of accounting information systems towards the sustainable performance in public sector
In: Cogent Business & Management 7 (2020) 1, pp. 1-23
The effectiveness of accounting information system (AIS) in public sector organization (PSO) is well recognized to play an important part in obtaining sustainable performance (SP). Nevertheless, the effectiveness of AIS cannot achieve the SP on its own due to the rapid changing in the global...
Persistent link: https://www.econbiz.de/10012657075
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A hybrid method to predict human action actors in accounting information system
Samarghandi, Hamed; Askarany, Davood; Dehkordi, Bahareh … - In: Journal of Risk and Financial Management 16 (2023) 1, pp. 1-24
Recent literature shows that adopting an accounting information system (AIS) can lead to better decision-making, planning, efficiency and on-time management control, and organisational functionality. However, the impact of AIS implementation on role creation in the organisation is unclear. With...
Persistent link: https://www.econbiz.de/10014332812
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Is There a Feedback Mechanism in Accounting?
Drachal, Krzysztof - In: European Financial and Accounting Journal 9 (2014) 1, pp. 85-95
The aim of this paper is to present some considerations about the (market) reality and the accounting. The considerations are some kind of a discussion, how accounting systems are linked by the feedback mechanism with managers. Various aspects of modern markets are presented. In particular, the...
Persistent link: https://www.econbiz.de/10010512936
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The role of organizational culture in supporting better accounting information systems outcomes
Qatawneh, Adel M. - In: Cogent Economics & Finance 11 (2023) 1, pp. 1-15
The current study aimed at exploring the role of organizational culture in supporting better AIS outcomes from perspective of financial and accounting managers within SMEs in Jordan during the fiscal year 2021-2022. Independent variables of study (organizational culture) included (Involvement,...
Persistent link: https://www.econbiz.de/10015074737
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The economic properties of software
von Engelhardt, Sebastian - 2008
Software is a good with very special economic characteristics. Taking a general definition of software as its starting … and cost structure, the demand, the contestability of software-markets, and the allocative efficiency. In this context it … appears to be reasonable to subsume the various characteristics under the following generic terms: software as a means of data …
Persistent link: https://www.econbiz.de/10010273764
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Unterbrechungsgesteuerte Informationsverarbeitung
Mumm, Harald - 2004
Der Gegenstand dieser Arbeit ist, die unterbrechungsgesteuerte Informationsverarbeitung an einem einfachen Anwendungsbeispiel zu erläutern, damit sie im Unterricht des Studienganges Wirtschaftsinformatik in kurzer Zeit behandelt werden kann. Diese Art der Informationsverarbeitung steht...
Persistent link: https://www.econbiz.de/10010297039
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Geschäftsmodelle und nationale Institutionen: Ein Vergleich britischer und deutscher Neuemissionen aus der IT-Service- und Softwareindustrie 1996-2002
Engelhardt, Lutz - 2005
Der Begriff des Wachstumsunternehmens steht für eine der wichtigsten industriepolitischen Weichenstellungen im Deutschland der 90er Jahre. Um die Innovations- und Wachstumseffekte des typischen Hightech-Unternehmens des Silicon Valleys erschließen zu können, wurde versucht, institutionelle...
Persistent link: https://www.econbiz.de/10010307105
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National institutions and high tech industries: A varieties of capitalism perspective on the failure of Germany's Neuer Markt
Vitols, Sigurt; Engelhardt, Lutz - 2005
One of the more prominent recent failures in institutional innovation in Germany was the Neuer Markt (1997-2003), a special segment of the Frankfurt stock exchange designed for high-growth companies. Based in part on insights from the law and economics approach to agency theory, which emphasizes...
Persistent link: https://www.econbiz.de/10010307106
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The organisational decomposition of innovation and territorial knowledge dynamics - insights from the German software industry
Strambach, Simone; Klement, Benjamin - 2010
software industry shows that the global-local dichotomy in the innovation debate does not suffice to describe their complex …
Persistent link: https://www.econbiz.de/10011291797