Research Directions in Accounting Information Systems
Date/Time: Monday 08:00-09:30
Sponsor: College on Information Systems
Room: Duncan B
Chair: Robert A. Nehmer
Chair Address: Berry College, Campbell Sch. of Bus., PO Box 5024, Mt. Berry, GA 30149-5024,
Social Constructs & AIS Research Jesse Dillard --- Univ. of NM, Anderson Sch. of Mgmt., 1924 Las Lomas, Albuquerque, NM 87131 , (firstname.lastname@example.org)
- The application of sociology in AIS research is needed in order to¨ better understand AISs in action. Four organizational sociology¨ research paradigms are discussed: functionalism, interpretism, anti¨ and non. The AIS research using the alternative paradigms is¨ reviewed. The AIS field must broaden its perspective of what¨ constitutes legitimate research and encourage the application of¨ alternative paradigms.
Misleading Graphs: Effects on Decision Making Vairam Arunachalam --- Univ. of MO, Sch. of Accountancy, 319 Middlebush Hall, Columbia, MO 65211 , (email@example.com)
- Graphs are widely used in annual reports to supplement financial¨ information presented in tabular format. Research has shown that¨ annual reports contain graphs that are misleading in the sense that¨ they portray a magnitude of changes in the graphs either over or¨ understating the numerical magnitude of change in the underlying¨ variables. Little is known about the effects of such misleading¨ graphics on decision making...
Logical Modeling of Embedded Audit Functions Robert A. Nehmer --- Berry College, Campbell Sch. of Bus., PO Box 5024, Mt. Berry, GA 30149-5024, (firstname.lastname@example.org)
- Logical models of accounting systems have appeared infrequently in¨ the literature, yet their descriptive and predictive power is quite¨ formidable. We present the initial results of adding a practical¨ functionality and embedded audit routines to logical models of¨ accounting systems. This extends the use of such models to auditing¨ practice.
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