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Virtual Auditing Agents: The Edgar Agent Challenge, Kay M. Nelson, Alex Kogan, Rajendra P. Srivastava, Miklos Vasarhelyi, Hai Lu May 2000

Virtual Auditing Agents: The Edgar Agent Challenge, Kay M. Nelson, Alex Kogan, Rajendra P. Srivastava, Miklos Vasarhelyi, Hai Lu

Research Collection School Of Accountancy

Intelligent agents can be used as agents of organizational change. This potential exists in the domain of accounting audit, where much of what is currently done manually in batch mode could be done continuously and on-line. We discuss the use of intelligent Internet agents as a way of changing and expanding audit practices in the virtual world. A quality/service framework is presented that suggests ways that accounting firms can evolve in this era of on-line opportunities. The EDGAR Agent is presented as an example of an intelligent Internet agent that gathers financial information. The challenges involved in the development of …


Infotech Update, Volume 9, Number 2, March/April 2000, American Institute Of Certified Public Accountants. Information Technology Section Mar 2000

Infotech Update, Volume 9, Number 2, March/April 2000, American Institute Of Certified Public Accountants. Information Technology Section

Newsletters

No abstract provided.


1999-2000 Financial Summary, Morehead State University. Budget & Financial Planning Office. Jan 2000

1999-2000 Financial Summary, Morehead State University. Budget & Financial Planning Office.

Morehead State University Financial Summaries Archive

1999-2000 Financial Summary of Morehead State University.


Monitoring Customer Value; Customer And Supplier Value Chain; Strategic Management Guidelines, Society Of Management Accountants Of Canada, American Institute Of Certified Public Accountants (Aicpa), Australian Society Of Certified Practising Accountants Jan 2000

Monitoring Customer Value; Customer And Supplier Value Chain; Strategic Management Guidelines, Society Of Management Accountants Of Canada, American Institute Of Certified Public Accountants (Aicpa), Australian Society Of Certified Practising Accountants

Guides, Handbooks and Manuals

No abstract provided.


Outsourcing Information Systems; Information Technology; Strategic Management Guidelines, Society Of Management Accountants Of Canada, American Institute Of Certified Public Accountants (Aicpa), Australian Society Of Certified Practising Accountants Jan 2000

Outsourcing Information Systems; Information Technology; Strategic Management Guidelines, Society Of Management Accountants Of Canada, American Institute Of Certified Public Accountants (Aicpa), Australian Society Of Certified Practising Accountants

Guides, Handbooks and Manuals

No abstract provided.


Strategic Planning For Information Resource Management; Information Technology; Strategic Management Guidelines, Society Of Management Accountants Of Canada, American Institute Of Certified Public Accountants (Aicpa), Australian Society Of Certified Practising Accountants Jan 2000

Strategic Planning For Information Resource Management; Information Technology; Strategic Management Guidelines, Society Of Management Accountants Of Canada, American Institute Of Certified Public Accountants (Aicpa), Australian Society Of Certified Practising Accountants

Guides, Handbooks and Manuals

No abstract provided.


Building A Data Warehouse; Information Technology; Strategic Management Guidelines, Society Of Management Accountants Of Canada, American Institute Of Certified Public Accountants (Aicpa), Australian Society Of Certified Practising Accountants Jan 2000

Building A Data Warehouse; Information Technology; Strategic Management Guidelines, Society Of Management Accountants Of Canada, American Institute Of Certified Public Accountants (Aicpa), Australian Society Of Certified Practising Accountants

Guides, Handbooks and Manuals

No abstract provided.


Collaborative Innovation And The Knowledge Economy; Change Management; Strategic Management Guidelines, Society Of Management Accountants Of Canada, American Institute Of Certified Public Accountants (Aicpa), Australian Society Of Certified Practising Accountants Jan 2000

Collaborative Innovation And The Knowledge Economy; Change Management; Strategic Management Guidelines, Society Of Management Accountants Of Canada, American Institute Of Certified Public Accountants (Aicpa), Australian Society Of Certified Practising Accountants

Guides, Handbooks and Manuals

No abstract provided.


Organizational Restructuring; Change Management; Strategic Management Guidelines, Society Of Management Accountants Of Canada, American Institute Of Certified Public Accountants (Aicpa), Australian Society Of Certified Practising Accountants Jan 2000

Organizational Restructuring; Change Management; Strategic Management Guidelines, Society Of Management Accountants Of Canada, American Institute Of Certified Public Accountants (Aicpa), Australian Society Of Certified Practising Accountants

Guides, Handbooks and Manuals

No abstract provided.


Managing The Human Aspects Of Organizational Change; Change Management; Strategic Management Guidelines, Society Of Management Accountants Of Canada, American Institute Of Certified Public Accountants (Aicpa), Australian Society Of Certified Practising Accountants Jan 2000

Managing The Human Aspects Of Organizational Change; Change Management; Strategic Management Guidelines, Society Of Management Accountants Of Canada, American Institute Of Certified Public Accountants (Aicpa), Australian Society Of Certified Practising Accountants

Guides, Handbooks and Manuals

No abstract provided.


Measuring The Impact Of Diversity; Change Management; Strategic Management Guidelines, Society Of Management Accountants Of Canada, American Institute Of Certified Public Accountants (Aicpa), Australian Society Of Certified Practising Accountants Jan 2000

Measuring The Impact Of Diversity; Change Management; Strategic Management Guidelines, Society Of Management Accountants Of Canada, American Institute Of Certified Public Accountants (Aicpa), Australian Society Of Certified Practising Accountants

Guides, Handbooks and Manuals

No abstract provided.


Implementing Process Management: A Framework For Action; Strategic Cost Management; Strategic Management Guidelines, Society Of Management Accountants Of Canada, American Institute Of Certified Public Accountants (Aicpa), Australian Society Of Certified Practising Accountants Jan 2000

Implementing Process Management: A Framework For Action; Strategic Cost Management; Strategic Management Guidelines, Society Of Management Accountants Of Canada, American Institute Of Certified Public Accountants (Aicpa), Australian Society Of Certified Practising Accountants

Guides, Handbooks and Manuals

No abstract provided.


Improving Shareholder Wealth; Stakeholder Reporting; Strategic Management Guidelines, Society Of Management Accountants Of Canada, American Institute Of Certified Public Accountants (Aicpa), Australian Society Of Certified Practising Accountants Jan 2000

Improving Shareholder Wealth; Stakeholder Reporting; Strategic Management Guidelines, Society Of Management Accountants Of Canada, American Institute Of Certified Public Accountants (Aicpa), Australian Society Of Certified Practising Accountants

Guides, Handbooks and Manuals

No abstract provided.


Implementing Self-Directed Work Teams; Change Management; Strategic Management Guidelines, Society Of Management Accountants Of Canada, American Institute Of Certified Public Accountants (Aicpa), Australian Society Of Certified Practising Accountants Jan 2000

Implementing Self-Directed Work Teams; Change Management; Strategic Management Guidelines, Society Of Management Accountants Of Canada, American Institute Of Certified Public Accountants (Aicpa), Australian Society Of Certified Practising Accountants

Guides, Handbooks and Manuals

No abstract provided.


Aicpa Insider, Volume 1, Number 4, October 1999, American Institute Of Certified Public Accountants (Aicpa) Oct 1999

Aicpa Insider, Volume 1, Number 4, October 1999, American Institute Of Certified Public Accountants (Aicpa)

Newsletters

No abstract provided.


Members In Medium Public Accounting Firms, September 1999, American Institute Of Certified Public Accountants (Aicpa) Sep 1999

Members In Medium Public Accounting Firms, September 1999, American Institute Of Certified Public Accountants (Aicpa)

Newsletters

No abstract provided.


Members In Large Public Accounting Firms, September 1999, American Institute Of Certified Public Accountants (Aicpa) Sep 1999

Members In Large Public Accounting Firms, September 1999, American Institute Of Certified Public Accountants (Aicpa)

Newsletters

No abstract provided.


Members In Small Local Public Accounting Firms, September 1999, American Institute Of Certified Public Accountants (Aicpa) Sep 1999

Members In Small Local Public Accounting Firms, September 1999, American Institute Of Certified Public Accountants (Aicpa)

Newsletters

No abstract provided.


Fastfact: Human Resources, Edition 113 May 18, 1999, American Institute Of Certified Public Accountants (Aicpa) May 1999

Fastfact: Human Resources, Edition 113 May 18, 1999, American Institute Of Certified Public Accountants (Aicpa)

Newsletters

No abstract provided.


Fastfact: Human Resources, Edition 108, April 13, 1999, American Institute Of Certified Public Accountants (Aicpa) Apr 1999

Fastfact: Human Resources, Edition 108, April 13, 1999, American Institute Of Certified Public Accountants (Aicpa)

Newsletters

No abstract provided.


1998-1999 Financial Summary, Morehead State University. Budget & Financial Planning Office. Jan 1999

1998-1999 Financial Summary, Morehead State University. Budget & Financial Planning Office.

Morehead State University Financial Summaries Archive

1998-1999 Financial Summary of Morehead State University.


Alternative Dispute Resolution Services : A Nonauthoritative Guide; Consulting Services Practice Aid, 99-1, William C. Barrett, American Institute Of Certified Public Accountants. Management Consulting Services Team, American Institute Of Certified Public Accountants. Litigation And Dispute Resolution Services Subcommittee Jan 1999

Alternative Dispute Resolution Services : A Nonauthoritative Guide; Consulting Services Practice Aid, 99-1, William C. Barrett, American Institute Of Certified Public Accountants. Management Consulting Services Team, American Institute Of Certified Public Accountants. Litigation And Dispute Resolution Services Subcommittee

Newsletters

No abstract provided.


Rise And Fall Of Debit-Credit Bookkeeping In China: History And Analysis, Shimin Chen Jan 1998

Rise And Fall Of Debit-Credit Bookkeeping In China: History And Analysis, Shimin Chen

Accounting Historians Journal

This paper presents a century-long history of the debit-credit method of double-entry bookkeeping in China. Since introduced to China at the turn of this century, debit-credit bookkeeping has gone through many years of turbulence until 1992, when the Chinese government officially designated it as the standard bookkeeping method. Rather than taking a narrow technical perspective, this paper examines many historical events that shaped bookkeeping methods in China from a broad socioeconomic and political viewpoint. The story of debit-credit bookkeeping in China exemplifies how accounting is intertwined with the political and socioeconomic environment in which it exists.


Towards An Institutional Analysis Of Accounting Change In The Royal Tobacco Factory Of Seville, Salvador Carmona, Mahmoud Ezzamel, Fernando Gutierrez Jan 1998

Towards An Institutional Analysis Of Accounting Change In The Royal Tobacco Factory Of Seville, Salvador Carmona, Mahmoud Ezzamel, Fernando Gutierrez

Accounting Historians Journal

This paper is initially informed by an institutional sociological framework to analyze changes in accounting practices that took place in the Royal Tobacco Factory (RTF) of Seville during the period 1760-1790. We argue that the significantly greater development and use of accounting practices during that period can be linked to the move to the much larger and more purposefully built new factories, the decline in total tobacco consumption, and the pressure to increase revenue for the Spanish Crown while reducing production cost and maintaining high product quality to deter entry. These new accounting practices were developed in part with the …


1997-1998 Financial Summary, Morehead State University. Budget & Financial Planning Office. Jan 1998

1997-1998 Financial Summary, Morehead State University. Budget & Financial Planning Office.

Morehead State University Financial Summaries Archive

1997-1998 Financial Summary of Morehead State University.


Business Process Change And The Role Of The Management Accountant, Sakthi Mahenthiran, Russ Kershaw Jan 1998

Business Process Change And The Role Of The Management Accountant, Sakthi Mahenthiran, Russ Kershaw

Scholarship and Professional Work - Business

The role if the management accountant (MA) is undergoing a transition from that if a "number-crunching" preparer of financial statements and cost reports to that if a business partner. The MA is increasingly expected to analyze and explain the business implications if financial information and is becoming more involved in strategic planning, performance evaluation, and business process reengineering. Changes in the business environment have caused many companies to modify their strategic objectives and redesign their existing business processes. Firms can initiate and manage business process change (BPC) using different approaches. This article identifies the particular management accounting activities and skills …


Cpa's Guide To Document Image Processing, John Graves, Jacqueline Justice, Marge Cataldo Jan 1998

Cpa's Guide To Document Image Processing, John Graves, Jacqueline Justice, Marge Cataldo

Guides, Handbooks and Manuals

No abstract provided.


Members In Small Local Public Accounting Firms, September 1997, American Institute Of Certified Public Accountants (Aicpa) Sep 1997

Members In Small Local Public Accounting Firms, September 1997, American Institute Of Certified Public Accountants (Aicpa)

Newsletters

No abstract provided.


Members In Large Public Accounting Firms, September 1997, American Institute Of Certified Public Accountants (Aicpa) Sep 1997

Members In Large Public Accounting Firms, September 1997, American Institute Of Certified Public Accountants (Aicpa)

Newsletters

No abstract provided.


Members In Medium Public Accounting Firms, September 1997, American Institute Of Certified Public Accountants (Aicpa) Sep 1997

Members In Medium Public Accounting Firms, September 1997, American Institute Of Certified Public Accountants (Aicpa)

Newsletters

No abstract provided.