Showing papers in "International Journal of Accounting Information Systems in 2006"

TL;DR: This study identifies the management of audit alarms and the prevention of the alarm floods as critical tasks in the CMBPC implementation process and develops an approach to solving these problems utilizing the hierarchical structure of alarms andThe role-based approach to assigning alarm destinations.

TL;DR: Examination of the long-term financial performance effects of ERP system changes/revisions for firms that have previously reported ERP adoptions suggests that ERP-adopting firms, which initiate early enhancements in the form of either add-ons or upgrades, may enjoy superior differential financial performance in comparison to other ERPs' differential performance.

TL;DR: Results show a statistically significant relationship between the extent of information disclosure on the Internet and a) company size, b) the company's activity being in the financial sector, and c) the fact of employing one of the world's Big Four accountancy firms for auditing the firm's books.

TL;DR: Evidence is found of a significant effect for the level of technology (industry) and the growth rate (ratio of market value to book value) of a company, an effect which for both variables is negative.

TL;DR: Given the complexity, size and organisational embeddedness of ERP systems, it can be said that the implementation project never ends and the ERP system becomes a significant variable in the future direction of the organisation.

TL;DR: It is suggested that future research on enterprise systems research should include experimentation that focuses primarily on judgment and decision making at the individual level and improvements in organizational performance, and triangulation methods that integrate case research, surveys, and cross-sectional field studies.

TL;DR: This issue of the journal is the first in a planned series of annual special issues on the role of enterprise systems in accounting, and aims to promote the extension and growth of the enterprise systems research in accounting.

TL;DR: A number of commonly used business process modeling conventions are identified based on a literature review, including data flow diagrams, system flowcharts, REA models, event process chains, IDEF0 and IDEF3, UML diagrams, and business process diagrams (BPMN).

TL;DR: A theoretical model which relates technological discourse to actions and outcomes and provides a theoretical explanation for how one dominant technological discourse in an organisation could be replaced by another is provided.

TL;DR: The importance for IT-intensive companies to find ways to decrease information risk through other forms of communication with market participants is highlighted, as results show that as IT spending increases, residual income is capitalized into market value at a decreasing amount, controlling for diminishing marginal returns.

TL;DR: A significant negative correlation between website outage announcements and stock returns is found, and the correlation is increasing in the percentage of revenues earned through Internet business.

TL;DR: Swarm intelligence is proposed, which has the capacity to handle complex profile changes, as a technology for implementing CA in a dynamic, distributed network environment where user profiles are constantly changing.

TL;DR: This paper illustrates how integrates the elements and processes involved in the interaction between agents and institutions, thereby providing a framework for understanding changes in the management information value chain, and specifically, interpreting the Walther text emphasizing the accountant's instrumental role as the agent in interacting with institutional structures in initiating that change.

TL;DR: Analysis of purchasing professionals' decisions to recommend using a B2B exchange suggests that other factors besides assurance, especially trust in the trading partner and propensity to trust, have a stronger influence on the decision to use a B1B exchange than the presence of either continuous or systems assurance.

TL;DR: As switching increased, performance improved, and switching and performance improvements occurred with the high-interactivity database aid more than with the low-interactive regression aid, the results provide weak support for the predicted relationship between cognitive ambivalence and switching, and none for emotional ambivalenced switching.

TL;DR: Designed and implemented new costing system for Texas Correctional Industries, a $100 million a year business the first such system ever developed in the country, ahead of schedule and under budget.

TL;DR: Evidence is found that dirty surplus goodwill write-offs in particular are relevant in explaining returns and that the clean surplus earnings perform better than the reported earnings over 1-year intervals.

TL;DR: “Business process modeling approaches in the context of process level audit risk assessment: An analysis and comparison” by Carla Carnaghan is a very well-motivated study.