The primary purpose of this paper is to present the actual role of accounting information systems. After the … description of the theoretical background I state the main characteristics of modern accounting systems, and explain how these …

accounting information, through the perception of managers of large sized Brazilian enterprises. Initial premise was that …

Since time immemorial, accounting has been described as a history of ideas, values and practices. Accounting systems … have been for long informational parameter for success and failure of business practices. Understanding accounting role … entails understanding and framing accounting ideologies. Over the history, accounting has developed different methods and …

improve understanding of banking AIS; 2) to promote awareness among the accountants community about the new technological … nature of banking AIS quality; 3) to survey the 13 Jordanian commercial banks (JCB) about how sophisticated IT infrastructure … drives quality of AIS. It was found from the respondents that common and agreed standards are available at AIS infrastructure …

This article examines some of the problems with documentation in accounting information systems (AIS). At present … systems today. The ÒconstituentsÓ of the AIS who are users, maintainers, and auditors, need high quality, consistent, and … useable documentation in order to carry out their jobs effectively. As a prelude to developing a model for AIS documentation …

This paper investigated management accounting innovation in the UAE to add to the current literature on external and … contextual factors influencing management accounting sophistication in a developing country context. The paper conducted a survey … drive innovation in management accounting. The study indicates that traditional management accounting techniques are more …