220,232 research outputs found
The Transformation of Accounting Information Systems Curriculum in the Last Decade
Accounting information systems (AIS) are an extremely important component of accounting and accounting education. The purpose of the current study is to examine the transformation of accounting information systems (AIS) curriculum in the last decade. The motivation for this research comes from the vast advances made in the world of information technology (IT) and information systems (IS). The specific research questions addressed in the current study are: (1) how has AIS curriculum changed in the 18 years since SOX? (2) How has AIS curriculum adjusted in recent years with the emergence of the new hot-button topic big data/data analytics? Overall, this study finds that the core of AIS curriculum has not significantly changed over the last decade. However, more emphasis is being placed on topics such as enterprise wide systems/ERP, IT audits, computer fraud, and transaction-processing. Related, several new topical coverages have been introduced such as business analysts and big data/data analytics. The key contribution of this paper is to provide accounting students and accounting educators with useful information regarding the most significant shifts in AIS over the last decade and insight into the most valuable current AIS topics
Recommended from our members
State-of-the-art on research and applications of machine learning in the building life cycle
Fueled by big data, powerful and affordable computing resources, and advanced algorithms, machine learning has been explored and applied to buildings research for the past decades and has demonstrated its potential to enhance building performance. This study systematically surveyed how machine learning has been applied at different stages of building life cycle. By conducting a literature search on the Web of Knowledge platform, we found 9579 papers in this field and selected 153 papers for an in-depth review. The number of published papers is increasing year by year, with a focus on building design, operation, and control. However, no study was found using machine learning in building commissioning. There are successful pilot studies on fault detection and diagnosis of HVAC equipment and systems, load prediction, energy baseline estimate, load shape clustering, occupancy prediction, and learning occupant behaviors and energy use patterns. None of the existing studies were adopted broadly by the building industry, due to common challenges including (1) lack of large scale labeled data to train and validate the model, (2) lack of model transferability, which limits a model trained with one data-rich building to be used in another building with limited data, (3) lack of strong justification of costs and benefits of deploying machine learning, and (4) the performance might not be reliable and robust for the stated goals, as the method might work for some buildings but could not be generalized to others. Findings from the study can inform future machine learning research to improve occupant comfort, energy efficiency, demand flexibility, and resilience of buildings, as well as to inspire young researchers in the field to explore multidisciplinary approaches that integrate building science, computing science, data science, and social science
Storage Solutions for Big Data Systems: A Qualitative Study and Comparison
Big data systems development is full of challenges in view of the variety of
application areas and domains that this technology promises to serve.
Typically, fundamental design decisions involved in big data systems design
include choosing appropriate storage and computing infrastructures. In this age
of heterogeneous systems that integrate different technologies for optimized
solution to a specific real world problem, big data system are not an exception
to any such rule. As far as the storage aspect of any big data system is
concerned, the primary facet in this regard is a storage infrastructure and
NoSQL seems to be the right technology that fulfills its requirements. However,
every big data application has variable data characteristics and thus, the
corresponding data fits into a different data model. This paper presents
feature and use case analysis and comparison of the four main data models
namely document oriented, key value, graph and wide column. Moreover, a feature
analysis of 80 NoSQL solutions has been provided, elaborating on the criteria
and points that a developer must consider while making a possible choice.
Typically, big data storage needs to communicate with the execution engine and
other processing and visualization technologies to create a comprehensive
solution. This brings forth second facet of big data storage, big data file
formats, into picture. The second half of the research paper compares the
advantages, shortcomings and possible use cases of available big data file
formats for Hadoop, which is the foundation for most big data computing
technologies. Decentralized storage and blockchain are seen as the next
generation of big data storage and its challenges and future prospects have
also been discussed
Big Data in Critical Infrastructures Security Monitoring: Challenges and Opportunities
Critical Infrastructures (CIs), such as smart power grids, transport systems,
and financial infrastructures, are more and more vulnerable to cyber threats,
due to the adoption of commodity computing facilities. Despite the use of
several monitoring tools, recent attacks have proven that current defensive
mechanisms for CIs are not effective enough against most advanced threats. In
this paper we explore the idea of a framework leveraging multiple data sources
to improve protection capabilities of CIs. Challenges and opportunities are
discussed along three main research directions: i) use of distinct and
heterogeneous data sources, ii) monitoring with adaptive granularity, and iii)
attack modeling and runtime combination of multiple data analysis techniques.Comment: EDCC-2014, BIG4CIP-201
- …