EFFECTIVENESS OF ACCOUNTING INFORMATION SYSTEMS Hossien Sajady Ph.D. Shahid Chamran University Ahvaz‚ I.R of IRAN Mohsen Dastgir Ph.D. Shahid Chamran University Ahvaz‚ I.R of IRAN Hossien Hashem Nejad Post graduate candidate Abstract- In this study the effectiveness of accounting information systems from finance managers of listed companies at Tehran Stock Exchange is evaluated. The results indicate that implementation of the accounting information systems at the companies
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15-1 A. What is information overload? : When information comes in faster than our brain can process it. Information overload occurs when the volume of the information supply exceeds the limited human information processing capacity. What causes it? : Personal factors‚ information technology‚ organizational design‚ task and process parameters‚ and information characteristics. What are its affects? : Stress and confusion are some of the results. How can decision makers deal with
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between all levels of decision-making‚ to establish processes and transparency in decision-making‚ to articulate their own value and visions clearly but not impose them. Leadership is about setting and not just reacting to agendas‚ identifying problems‚ and initiating change that makes for substantial improvement rather than managing change.” In the modern workplace‚ a good leader can lead the team to success and vice versa. The importance of a good leader in an organization cannot be doubted. However
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Fraud a. Does not involve direct theft of assets b. Fraud is perpetrated above which the internal control structure generally relate c. Use financial statements to create an illusion that an entity is healthier than it is d. Misappropriation of assets e. Taking advantage of position to manipulate earnings 2. What factors contribute to fraud? How can a company minimize the occurrence of these factors? Explain 3. Explain the key provisions of sections 302‚ 404 and 406 of the Sarbanes-Oxley act?
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INFO 243 TERM TEST 1 PREP GENERAL AIS CONCEPTS * System – set of interdependent elements that together accomplish specific objectives * subsystem – interrelated parts that have come together‚ or integrated‚ as a single system. * IS/MIS – person made system that consists of an integrated set of computer based and manual components established to collect‚ store and manage data and to provide output info to users (hardware‚ software‚ data‚ procedure‚ people). Provides info for decision
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CORE VALUES An organisational value is “a belief that a specific mode of conduct is preferable to an opposite or contrary mode of conduct” according to Rokeach (1973‚ The Nature Of Human Values). We can think of them as representing frameworks for the way we do things. Some organisations think of their values as their “guiding beacon” directing the process of organisational development and growth. Others describe them as the components of their philosophy. They do relate to how organisations deal
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Accounting Information Systems Laquasia Fields XACC/210 May 26‚ 2013 Cito Vanegas Every Company or Business has different Information Systems that the use to run the Company. There are various types of information systems employed by payroll‚ accounts payable‚ accounts receivable‚ and accounting? Types of Information systems that are employed by payroll‚ accounts receivable‚ and accounts payable are Paychex‚ UltiPro Payroll Software‚ ADP Payroll services‚ Intuitive Payroll
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Accounting Information Systems Research Paper Abstract The Sarbanes-Oxley Act of 2002 (SOX) was enacted into law in 2002 in the wake of corporation financial reporting scandals involving large publicly held companies. SOX instituted new strict financial regulations with the intent of improving accounting practices and protecting investors from corporate misconduct. SOX requires corporate executives to vouch for the accuracy of financial statements‚ and to institute
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current accounting system available. 2. Define an accounting system. An accounting system is a system that identifies‚ records‚ communicates information that is relevant‚ reliable‚ and comparable about an organizations business activities. 3. List and describe the components of accounting information system. Technology People Data Input and Output Internal Control 4. Discuss the FASB conceptual framework. Assets: A resource that has probable future economic value Liabilities:
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An accounting information system (AIS) is the system of records a business keeps to maintain its accounting system. This includes the purchase‚ sales‚ and other financial processes of the business. The purpose of an AIS is to accumulate data and provide decision makers (investors‚ creditors‚ and managers) with information to make decision While this was previously a paper-based process‚ most modern businesses now use accounting software such as UBS‚ MYOB etc. Information System personnel need basic
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