Open Access. Powered by Scholars. Published by Universities.®
- Institution
- Publication
- Publication Type
Articles 1 - 4 of 4
Full-Text Articles in Business
Accounting Information Systems: Ethics, Fraudulent Behavior, And Preventative Measures, Jasmine S. Smith
Accounting Information Systems: Ethics, Fraudulent Behavior, And Preventative Measures, Jasmine S. Smith
Honors College Theses
Most business organizations have implemented Accounting Information Systems to improve efficiency and to help optimize use of company resources. The evolution of Information Technology within financial and accounting processes has brought new ethical issues, forms of fraudulent behavior, and mechanisms to prevent compromising confidential, sensitive, and personal information. This investigation focuses on the evolution of Accounting Information Systems and their controls for limiting fraud and misconduct in financial and accounting processes.
Toward An Ontology Of Workarounds: A Literature Review On Existing Concepts, Nina Röder, Manuel Wiesche, Michael Schermann, Helmut Krcmar
Toward An Ontology Of Workarounds: A Literature Review On Existing Concepts, Nina Röder, Manuel Wiesche, Michael Schermann, Helmut Krcmar
Information Systems and Analytics
While workarounds are studied frequently in information systems research, a coherent and interrelated structure to organize the knowledge of the field is still missing. In this study, we provide a first step towards an ontology of workarounds in order to enable researchers to study the relationships among the core concepts. By identifying existing literature, we discover three gaps in workaround research: (1) lack of conceptual consensus, (2) fragmentation and (3) static perspective. To advance theory, we provide an overview of different types of workarounds that are frequently used in literature. Based on these findings we derive core concepts of workarounds …
A Comprehensive Analysis Of The H-Ib And L-1 Visa Programs In The U.S. From An It Perspective, Donald R. Moscato, Eric D. Moscato
A Comprehensive Analysis Of The H-Ib And L-1 Visa Programs In The U.S. From An It Perspective, Donald R. Moscato, Eric D. Moscato
Communications of the IIMA
This paper analyzes the experience of the H-IB and L-1 visa programs and their impact on information technology in the United States. The topics discussed are as follows: initial justification of the programs, the relationship of the programs to outsourcing and off-shoring, who is covered by the H-IB and L-1 visa programs, utilization of the visa programs by various constituencies, the impact of the visa programs on the prevailing wage, the arguments pro and con for the program, who is on either side of the lobbying effort, protectionist legislation regarding the visa programs, fraud within the visa programs, the alleged …
War Against Spam: A Comparative Analysis Of The Us And The European Legal Approach, Sylvia Mercado Kierkegaard
War Against Spam: A Comparative Analysis Of The Us And The European Legal Approach, Sylvia Mercado Kierkegaard
Communications of the IIMA
Unsolicited commercial mail (also known as spam and junk mail) can inconvenience tens of millions of Internet users and impose huge costs on Internet Service Providers. Realizing the need to boost competitiveness and consumer confidence, the European Union (EU) and the United States have instituted various legal frameworks and policies to regulate unsolicited commercial mail. The EU has adopted an opt-in approach to spam mail, which means e-marketers need to seek the permission of consumers before they send out commercial emails, while the US CAN SPAM Act takes an opt-out approach. The EU's opt-in regime is viewed as offering greater …