Accounting Information Systems (AIS) Course Design: Current Practices and Future Trajectories

The accounting information systems (AIS) course is a core component of most accounting programs, but what it typically covers and how it’s typically taught is as varied as the number of instructors. As the AACSB Standard A7 indicates: “accounting degree programs include learning experiences that develop skills and knowledge related to the integration of information technology in accounting and business”. In this panel presentation, we looked at the approach of five experienced AIS instructors and compared and contrasted them. We highlight lessons learned and best practices

The Relationship Between Information and Communication Technologies and Country Governance: An Exploratory Study

In this exploratory study we investigate the relationship between information and communication technologies (ICTs) and country-level governance. We include in our framework the five factors of ICTs: access, quality, affordability, applications and institutional efficiency & sustainability. Governance indicators include voice and accountability, political stability and absence of violence, government effectiveness, regulatory quality, rule of law, and control of corruption. Using secondary data on ICTs and governance indicators for countries from the World Bank, and controlling for the wealth effect, our main multivariate result indicates that ICTs—with the exception of the institutional efficiency and sustainability factor—have a positive relationship with governance indicators. ICTs therefore, have the potential to promote good governance. We also find that accessibility is the most important ICTs’ factor to enhance governance. Our results are useful in shaping policy decisions involving the nature and extent of investment in ICT infrastructure at the country level

Business value of XBRL to financial report generators: A dynamic view

The main purpose of this research is to study the business value of XBRL from the report senders' perspective. Business value in IT is a complex topic of study. Literatures with diverse conception and results speak for the extent of complexity in IT business value. From productivity paradox to process oriented study and resource based views, researchers used different measures and produced different results. Despite the richness of literatures, a holistic model that provides more complete view, which encompasses important IT business value measures is still lacking. Thus, a holistic model to study IT business value is first developed and then operationalized by using XBRL business value literatures and a pilot study to arrive at framework to study business value of XBRL. The business value framework is based on four dimension of business value; informational, operational, personal and organizational related business value. This study takes the route of exploratory research aimed at uncovering the details of the XBRL business value framework rather than testing and verifying it. Thus, the results of this study are based on qualitative data collected in two stages; a pilot interview and a focus group discussion with XBRL experts. Focus group provides richer qualitative data and thus, was a preferred method of data collection. The results of study shows that Business value of XBRL is a dynamic concepts that is influenced by internal, external and technological factors that moderates the business value created by it. Further, respondents also agreed on the fact that XBRL creates business value, all four components, for the report senders but with the influence of moderating factors. The most significant result of this study is incorporation of contextual factor in business value model. Further, it also sets a sound foundation for future research in IT business value. The framework developed can be used to study another technology and with slight modification can be used in other setting. The framework can also be used to evaluate different information technologies and also to make sound IT investment decisions