Accounting Information Systems (SIGASys)


Track Chairs:

Carlos Ferran, Governors State University,  This e-mail address is being protected from spambots. You need JavaScript enabled to view it

Paul John Steinbart, Arizona State University,  This e-mail address is being protected from spambots. You need JavaScript enabled to view it

Track Description:

The Accounting Information Systems track will highlight research that focuses on the link between accounting and information systems, including topics that range from IT governance to interorganizational information systems and draws from a variety of disciplines like accounting, psychology, sociology, cognitive science, behavioral science, economics, politics, computer science, and information technology.

Minitracks:

Accounting Information Systems Models, Design and Implementation

Raul Valverde, Concordia University, This e-mail address is being protected from spambots. You need JavaScript enabled to view it

 

This mini-track is focused on the role that AIS plays in creating models to help better store, share information, reengineer, process and represent the organization's resources, events and agents. This mini-track is intended to promote research on the different data and process models for AIS.

Appropriate topics for this mini-track include (but are not limited to) AIS design, Ontologies used for representation of AIS, Object Oriented databases for AIS,Items-Agent-Cash (IAC) Model, UML for modeling of AIS,  AIS Architectures, Reengineering of legacy AIS into ERP systems, XBRL databases modelling and design,  Resource-Event-Agent (REA) models, data models, Information sharing of AIS with supply chain systems,  enterprise systems modelling, interorganizational information sharing, and data relevance.

Enterprise IT Governance and Security for Compliance Management

Virginia Franke Kleist, West Virginia University, This e-mail address is being protected from spambots. You need JavaScript enabled to view it

 

The mini track topic of Enterprise IT Governance and Security for Compliance Management addresses the increasing importance of that subset of IT activities associated with fulfilling external obligations such as Sarbanes-Oxley, HIPAA and other information systems compliance requirements.

This track seeks to solicit research from a wide array of research areas including, but not limited to the following:

Enterprise IT governance and security for compliance management
Enterprise risk assessment and risk management
Information assurance prioritization and strategy
Budgeting for the Information Security Assurance Management function
Establishing auditable trust models for securing electronic commerce
Valuation of information assets for security assurance resource optimization
Cost effective information systems regulatory compliance management associated with Sarbanes-Oxley, HIPAA, and other governmental regulations
Successful and unsuccessful IT automation of compliance management via software solutions.

General Accounting Information Systems

James L Worrell, University of Alabama - Birmingham, This e-mail address is being protected from spambots. You need JavaScript enabled to view it

 

Accounting information systems (AIS) research focuses on the link between accounting and information systems. It includes topics that range from IT governance to interorganizational information sharing.  The General Accounting Information Systems mini-track includes any and all topics in the field of AIS that are not included in the other more specialized mini-tracks. Suggested topics include systems integration, value of information systems,  global AIS and case studies.

IS Control, Audit and Reporting

Sonia Gantman, Providence College, This e-mail address is being protected from spambots. You need JavaScript enabled to view it

 

This mini-track is focused on the role that AIS plays in capturing and storing transactions, ensuring their accuracy, timeliness and validity, and satisfying the organization’s legal and regulatory requirements. AIS provides the vast majority of data required for operational, tactical, and strategic decision making, as well as the basis for interorganizational information sharing and external reporting to various stakeholder groups. Appropriate topics for this mini-track include (but are not limited to) continuous auditing, auditing end user systems, internal audit, COSO, CobiT, AS5, forensic auditing, data mining/business intelligence, querying, ebXML, XBRL, AIS use and data ambiguity.