Case Study About Accounting Information System

In exploring the Accounting Information System (AIS) in Malaysian Higher Education Institutions (HEIs), this study investigates the alignment between the characteristics of decision useful information requirements and AIS capacity in the decision-making process among Malaysian Higher Education Heads of Department, and its impact on cost conscious strategy is also examined. Using a survey, data from 11 public universities in Malaysia were collected on the characteristics of decision useful information.

This study attempts to fill the gap of the alignment between the characteristics of information requirements and information processing capacity. The central idea is that, to have a significant impact on the organizational performance that is cost conscious strategy, organizational characteristics of information processing capacity must suit its information requirements. In addition, this study will explore the impact of the alignment between organizational information requirements and the information processing capacity on the success of AIS implementation, and also the relationship between AIS success and organizational performance.

  • 1.

    Alba, P., Claessens, S., Djankov, S.: Thailand’s Corporate Financing and Governance Structures: Impacts on Firm’s Competitiveness. In: Conference on Thailand’s Dynamic Economic Recovery and Competitiveness, Thailand, May 20-21 (1998)Google Scholar

  • 2.

    Asian Development Bank. Corporate Governance and Finance in the Five Affected Countries. In: Capulong, V., Edwards, D., Webb, D., Zhuang, J.(eds.): Corporate Governance and Finance in East Asia: A Study of Indonesia, Philippines, and Thailand, Asian Development Bank, Manila, vol. 2 (2001) Google Scholar

  • 3.

    Berle, A., Means, G.: The Modern Corporation and Private Property. Macmillan Publishing, New York (1932)Google Scholar

  • 4.

    Berners-Lee, T., Hendler, J. and Lassila, O.: The Semantic Web. Scientific American (2001), http://www.sciam.com/2001/0501issue/0501berners-lee.html (accessed June 1, 2010)

  • 5.

    Bonsón, E., Cortijo, V., Escobar, T.: Towards the global adoption of XBRL using International Financial Reporting Standards (IFRS). International Journal of Accounting Information Systems 10(1), 46–60 (2009)CrossRefGoogle Scholar

  • 6.

    Borst, W.: Construction of Engineering Ontologies for Knowledge Sharing and Reuse, 243 pages. University of Twente (1997)Google Scholar

  • 7.

    Cormier, D., Ledoux, M.-J., Magnan, M.: The use of Web sites as a disclosure platform for corporate performance. International Journal of Accounting Information Systems 10(1), 1–24 (2009)CrossRefGoogle Scholar

  • 8.

    Gómez-Pérez, A., Juristo, N., et al.: Evaluation and Assessment of Knowledge Sharing Technology. In: Mars, N. (ed.) Towards Very Large Knowledge Bases - Knowledge Building and Knowledge Sharing, pp. 289–296. IOS Press, Amsterdam (1995)Google Scholar

  • 9.

    Gómez-Pérez, A.: Ontological Engineering: A State of The Art. Expert Update: Knowledge Based Systems and Applied Artificial Intelligence 2(3), 33–44 (1999)Google Scholar

  • 10.

    Gómez-Pérez, A., Fernández-López, M., et al.: Ontological Engineering: with examples from the areas of Knowledge Management. e-Commerce and Semantic Web. Springer, Heidelberg (2004)Google Scholar

  • 11.

    Gruber, T. (ed.): Toward Principles for the Design for Ontologies used for Knowledge Sharing. Kluwer Academic Publishers, Padova (1993)Google Scholar

  • 12.

    Hendler, J.: Agents and the Semantic Web. The IEEE Intelligent Systems, 30–37 (March/April 2001)Google Scholar

  • 13.

    Jones, F., Rama, D.: Accounting Information Systems. South-Western Publisher (2005) Google Scholar

  • 14.

    Kabak, I., Beam, T.: Two-Dimensional Accounting: A New Management Demand, Industrial Management (November 1, 1990), http://www.entrepreneur.com/tradejournals/article/print/9295980.html (accessed March 10, 2009)

  • 15.

    Li, C., Lim, J.-H., Wang, Q.: Internal and External Influence on IT Control Governance. International Journal of Accounting Information Systems 8, 225–239 (2007)CrossRefGoogle Scholar

  • 16.

    Limpaphayom, P.: Thailand. In: Capulong, V., Edwards, D., Webb, D., Zhuang, J. (eds.) Corporate Governance and Finance East Asia: A Study of Indonesia, Republic of Korea, Malaysia, Philippines, and Thailand, Manila, Philippines, vol. II (2001)Google Scholar

  • 17.

    Mayer, C.: Financial System and Corporate Governance: A Review of the International Evidence. Journal of Institutional and Theoretical Economics 154(1), 144–164 (1998)Google Scholar

  • 18.

    Monks, A.G.R., Minow, N.: Corporate Covernance, 4th edn. Wiley-Blackwell (2008)Google Scholar

  • 19.

    Noy, N.F., Rubin, D.L., Musen, M.A.: Making Biomedical Ontologies and Ontology Repositories Work. IEEE Intelligent Systems 19(6), 78–81 (2004)CrossRefGoogle Scholar

  • 20.

    OECD. OECD Principles of Corporate Governance. OECD Publications, France (1999) Google Scholar

  • 21.

    Phruithithada, U.: The Stock Exchange of Thailand: Consolidated and Entity Financial Statements, December 31, 48 pages. PricewaterhouseCoopoers ABAS Limited (2009)Google Scholar

  • 22.

    Prowse, S.: Corporate Governance Emerging Issues and Lessons from East Asia, The World Bank (1998) Google Scholar

  • 23.

    Robertson, S.: A tale of two knowledge-sharing systems. Journal of Knowledge Management 6(3), 295–308 (2002)CrossRefGoogle Scholar

  • 24.

    Shleifer, A., Vishny, R.: A Survey of Corporate Governance. The Journal of Finance LII(2), 737–782 (1997)CrossRefGoogle Scholar

  • 25.

    Sonde, T.: Accounting and Finance Systems: Unlocking the Hidden Value. The CPA Journal LXXVIII(3) (2008), http://www.nysscpa.org/printversions/cpaj/2008/308/p70.htm (accessed March 14, 2009)

  • 26.

    World Wide Web Consortium. Semantic Web (2001), http://www.w3.org/2001/sw/ (accessed June 13, 2010)

  • 27.

    World Wide Web Consortium. SPARQL Query Language for RDF (2008), http://www.w3.org/TR/rdf-sparql-query/ (accessed June 13, 2010)

  • Categories: 1

    0 Replies to “Case Study About Accounting Information System”

    Leave a comment

    L'indirizzo email non verrà pubblicato. I campi obbligatori sono contrassegnati *