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An accounting information system is generally a computer-based method for tracking accounting activity in conjunction with information technology resources. The resulting financial reports can be used internally by management or externally by other interested parties including investors , creditors and tax authorities.
Accounting research is carried out both by academic researchers and by practicing accountants.Academic accounting research addresses all areas of the accounting profession, and examines issues using the scientific method; it uses evidence from a wide variety of sources, including financial information, experiments, computer simulations, interviews, surveys, historical records, and ethnography.
The journal is abstracted and indexed in the Social Sciences Citation Index, ProQuest, Current Contents/Social & Behavioral Sciences, and EBSCO databases. [3] According to the Journal Citation Reports, the journal has a 2022 impact factor of 5.1, ranking it 17 out of 111 journals in the category "Business Finance" (Q1 in Clarivate Analytics).
The Best Paper Award is awarded to the author(s) of the best paper published in JMS in the past year, as voted for by the Editors of JMS. Particular emphasis is placed on papers which are quirky, edgy, and interesting. [8] The Karen Legge Prize is awarded in recognition of exceptional contribution by an early career academic. Academics who have ...
Resources, events, agents (REA) is a model of how an accounting system can be re-engineered for the computer age.REA was originally proposed in 1982 by William E. McCarthy as a generalized accounting model, [1] and contained the concepts of resources, events and agents (McCarthy 1982).
Management accounting is an applied discipline used in various industries. The specific functions and principles followed can vary based on the industry. Management accounting principles in banking are specialized but do have some common fundamental concepts used whether the industry is manufacturing-based or service-oriented.
Prior to 1929 no group – public or private – was issuing or responsible for any accounting [4] standards. After the 1929 stock market crash, a call to regain the public's confidence and investor's trust was demanded and the Securities and Exchange Act of 1934 was passed resulting in public companies being supervised by the U.S. Securities and Exchange Commission.
Financial software or financial system software is special application software that records all the financial activity within a business organization. Basic features of this system not only includes all the download of accounting software like accounts payable, accounts receivable, ledger, reporting modules and payroll but also to explore alternative investment choices and calculate ...