知名会计信息系统期刊-IJAIS-2020年第1目录及摘要

张梦瑶孙玥会计学术联盟 2023-02-24

The International Journal of Accounting Information Systems will publish thoughtful, well developed articles that examine the rapidly evolving relationship between accounting and information technology. Articles may range from empirical to analytical, from practice-based to the development of new techniques, but must be related to problems facing the integration of accounting and information technology. The journal will address (but will not limit itself to) the following specific issues: control and auditability of information systems; management of information technology; artificial intelligence research in accounting; development issues in accounting and information systems; human factors issues related to information technology; development of theories related to information technology; methodological issues in information technology research; information systems validation; human–computer interaction research in accounting information systems. The journal welcomes and encourages articles from both practitioners and academicians.

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CiteScore: 2.24 ℹ
Impact Factor: 1.548 ℹ
5-Year Impact Factor: 1.907 ℹ
Source Normalized Impact per Paper (SNIP): 1.096 ℹ
SCImago Journal Rank (SJR): 0.478 ℹ

International Journal of Accounting Information Systems

Volume 36，March 2020

目录

[1].A conceptual framework for valuing IT within a business system

Harri Töhönen, Marjo Kauppinen, Tomi Männistö, Timo Itälä

[2].Social media capital: Conceptualizing the nature, acquisition, and expenditure of social media-based organizational resources

Gregory D. Saxton, Chao Guo

[3].Organizational and environmental influences in the adoption of computer-assisted audit tools and techniques (CAATTs) by audit firms in Malaysia

Eu-Gene Siew, Khairina Rosli, Paul H.P. Yeow

[4].Elusive boundaries, power relations, and knowledge production: A systematic review of the literature on digitalization in accounting

Dan-Richard Knudsen

[5].Synthesizing enterprise data to strategically align performance: The intentionality of strategy surrogation

Jeff Reinking, Vicky Arnold, Steve G. Sutton

摘要

A conceptual framework for valuing IT within a business system

Harri Töhönen

Aalto University, PO Box 9210, Espoo, Finland

Marjo Kauppinen

Aalto University, PO Box 9210, Espoo, Finland

Tomi Männistö

University of Helsinki, P.O. Box 68, Helsinki, Finland

Timo Itälä

Aalto University, PO Box 9210, Espoo, Finland

Abstract：Evaluation of IT value is challenging due to the complex nature of IT impacts and multifaceted interpretations of value. We introduce a conceptual framework for tackling the complexity of IT value evaluation within the scope of a single company. Our study applies design science research with analysis of experiences from five cases. The conceptual framework covers perspectives: 1) analysis levels for varying stakeholder views on value, 2) valuing logics for different interpretations of value, and 3) evaluation views for understanding systemic value. Together these perspectives create a basis for evaluating and communicating multifaceted IT value, and help to understand what kind of specific value information can serve the needs of IT- related decision making.

Keywords：IT value；Evaluation；Systemic approach；Conceptual framework

Social media capital: Conceptualizing the nature, acquisition, and expenditure of social media-based organizational resources

Gregory D. Saxton

Schulich School of Business, York University, Room S337L, Seymour Schulich Building, 4700 Keele St. West, Toronto, ON M3J 1P3, Canada

Chao Guo

School of Social Policy & Practice, University of Pennsylvania, 3701 Locust Walk, Philadelphia, PA 19104-6214, United States of America

Abstract：The near-universal organizational participation in social media is predicated on the belief there are some tangible or intangible new resources to be had through tweeting, pinning, posting, friending, and sharing. We argue the linchpin of any payoff from engagement in social media is a special form of social capital we refer to as social media capital, and offer a conceptual framework for understanding its nature, acquisition, and expenditure. This paper contributes to existing literature by elaborating a new type of organizational resource and then synthesizing and extending research on the processes through which organizations can translate social media efforts into meaningful organizational outcomes. Understanding this causal chain is critical not only for measuring the return on investment from social media use but also for developing accounting information systems that are both adaptable to social resources and better able to exploit the data analytic and forecasting capabilities of real-time social media data.

Keywords：Big data；Data analytics；Resources；Social capital；Social media；Social networks

Organizational and environmental influences in the adoption of computer-assisted audit tools and techniques (CAATTs) by audit firms in Malaysia

Eu-Gene Siew

School of Business, Monash University Malaysia, Jalan Lagoon Selatan, Bandar Sunway, 46150 Petaling Jaya, Selangor, Malaysia

Khairina Rosli

Tunku Puteri Intan Safinaz School of Accountancy, Universiti Utara Malaysia, 06010 Sintok, Kedah, Malaysia

Paul H.P. Yeow

School of Business, Monash University Malaysia, Jalan Lagoon Selatan, Bandar Sunway, 46150 Petaling Jaya, Selangor, Malaysia

Abstract：Despite the usefulness of computer-assisted audit tools and techniques (CAATTs) in increasing audit productivity and reducing costs, their adoption by audit firms is low in developing countries. The aim of this study is to investigate whether organizational and environmental factors can help explain CAATTs adoption in less developed countries, such as Malaysia. The research framework was developed based on the Technology-Organization-Environment framework (TOE). The results reveal that for environmental factors, the complexity of clients' accounting information systems (AIS) and perceived level of support of professional accounting bodies (PABs) affect CAATTs adoption. For organizational factors, firm size, top management commitment and employee IT competency were found to be significant factors. Moreover, firm size partially moderates the influence of clients' AIS complexity on CAATTs adoption. This paper contributes to existing adoption theory by extending our understanding of the impact of factors unique to CAATTs adoption.

Keywords：CAATTs adoption;Technology-organization-environment framework (TOE)；Professional accounting bodies;clients' AIS complexity;Organizational and environmental factors

Elusive boundaries, power relations, and knowledge production: A systematic review of the literature on digitalization in accounting

Dan-Richard Knudsen

NHH Norwegian School of Economics, Department of Accounting, Auditing and Law, Helleveien 30, 5045 Bergen, Norway

Abstract：A third wave of technological advancements, which is often referred to as “digitalization,” is affecting organizations across the board. This paper aims to present a comprehensive synthesis of the extant scholarly work on digitalization in the accounting literature. It does so through a systematic literature review that focuses on articles on digitalization published by the highest-ranked accounting journals in the period 2007–2017. By conducting a thorough review, we extend Rom and Rohde's (2007) literature review on integrated information systems (IIS) in management accounting. Furthermore, we utilize a modified version of the framework proposed by Rom and Rohde (2007) to classify and interpret the literature. This allows us to understand the differences between IIS and digitalization in accounting, and to illuminate avenues for future research. The paper concludes with an overview of three main differences in how IIS and digitalization have influenced accounting, and three concurrent avenues for future research on digitalization in accounting: the elusive boundaries of accounting, power relations, and knowledge production for decision making.

Keywords：Digitalization; Systematic literature review; Accounting; Professional boundaries; Power; Decision making

Synthesizing enterprise data to strategically align performance: The intentionality of strategy surrogation

Jeff Reinking

University of Central Florida, United States of America

Vicky Arnold

NHH Norwegian School of Economics, University of Central Florida, United States of America

Steve G. Sutton

NHH Norwegian School of Economics, University of Central Florida, United States of America

Abstract：Strategic performance measurement systems (SPMS) are employed by senior management as a means of translating strategy into performance measures. Recent research suggests that this translation can lead managers to focus on personal performance measures as opposed to overall organizational strategy—a phenomenon referred to as strategy surrogation. Emerging technologies are increasingly used to operationalize SPMS via smart phone/tablet/laptop formats that inherently promote the use of small subsets of performance measures and have the potential to exacerbate strategy surrogation effects. This study explores executive managers' motivations in deploying dashboards and the resulting effect on operational managers' focus on associated performance measures. An exploratory cross-sectional field study is conducted with 27 executive to mid-level managers to establish a theoretical model explaining how and why organizations deploy dashboards and why managers use dashboards to facilitate their activities and decisions. Despite concerns over the propensity of managers to focus on performance measures and lose sight of strategic objectives (i.e. strategy surrogation), the interview data indicate that executive management intentionally designs dashboards to achieve strategy surrogation. The impact of this intentional surrogation appears to arise through operational managers' beliefs that dashboard measures align with organizational strategy and lead to improved managerial and organizational performance. However, this relationship between perceived alignment of performance measures and managerial and organizational performance is mediated by dashboard quality and information quality. These findings have important implications as the effects of SPMS on strategy surrogation are further explored by researchers, and as system designers consider the side effects of emerging technologies on effective strategic performance measurement.

Keywords：Strategy surrogation; Management control systems; Interactive management control; Strategic performance measurement systems; Digital dashboards; Business intelligence; Enterprise resource planning

声明：本文资料来源于SinceDirect，版权归原作者和原杂志所有。传播学术成果，见证学术力量，会计学术联盟在行动，感谢社会各界的支持与厚爱！

★学术板块荣誉出品★

整理：张梦瑶洛阳理工学院本科生

编辑：孙玥宁夏大学研究生

审核：程慧煜西安财经大学研究生

副主编：支瑾璠东北财经大学本科生

指导：水皮/李高波北京交通大学博士生

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