Details

Track Chairs:

Carlos Ferran, Governors State University,  This email address is being protected from spambots. You need JavaScript enabled to view it.
Sonia Gantman, Providence College,  This email 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.

Mini-Tracks:


Enterprise IT Governance and Security for Compliance Management

Virginia Kleist, West Virginia University, This email 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 regulatory or ethical obligations such as Sarbanes-Oxley, HIPAA, FDA, law enforcement reporting, socially responsible supply chain provenance and other information systems compliance requirements.

This track seeks to solicit research from a wide array of research areas including, but not limited to: a) Enterprise IT governance structures for effective compliance management, b) Enterprise compliance risk assessment and compliance risk management, c) Information assurance prioritization and strategy, d) Establishing auditable trust models for securing electronic commerce, e) Valuation of information assets for security assurance resource optimization, f) Budgeting for and cost effective management of information systems associated with governmental regulations, g) Successful and unsuccessful compliance management via automated, continuously auditing software solutions, and h) Shared information, interorganizational trust models and policy ontologies for compliance management.


Mini-Track I: IS Control, Audit and Reporting

Hongjiang Xu, Butler University, This email 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.


Mini-Track IV: General Accounting Information Systems

Ryan Teeter, University of Pittsburgh, This email 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, and global AIS and case studies.


Accounting Information Systems Models, Designs and Implementation

James Worrell, University of Alabama at Birmingham, This email 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 modeling and design, Resource-Event-Agent (REA) models, data models, Information sharing of AIS with supply chain systems, enterprise systems modeling, interorganizational information sharing, and data relevance.