Forums For Accounting Information Systems Scholars

Previous studies ranking the quality of journals as a measure of the research contributions of accounting faculty have not served accounting information systems faculty well due to one or more of four problems: (1) the ranking included several highly-ranked accounting journals that publish few, if any, articles in the systems area;  (2) the results did not include a separate ranking for those who teach in the systems area;  (3) the survey did not include a sufficient number of journals from the information systems area that afford quality publishing opportunities for accounting faculty;  and (4) the survey was completed by many accounting faculty who have little knowledge of or interest in the accounting systems area. This study was undertaken to produce a ranking of journal quality specifically suited to judging the research contributions of accounting systems faculty.  The survey methodology addresses each of the four problem areas cited above, resulting in rankings that are substantially different from other studies.  Rather than the Accounting Review and Journal of Accounting Research leading the list of ranked journals, this study reveals that, for accounting information systems faculty,   a top-ranked publication would appear either in MIS Quarterly or Management Science, both non-accounting journals, as well as Journal of Information Systems (Accounting) or International Journal of Accounting Information Systems (formerly, Advances in Accounting Information Systems)

Size Doesn't Matter: Towards a More Inclusive Philosophy of Biology

notes: As the primary author, O’Malley drafted the paper, and gathered and analysed data (scientific papers and talks). Conceptual analysis was conducted by both authors.publication-status: Publishedtypes: ArticlePhilosophers of biology, along with everyone else, generally perceive life to fall into two broad categories, the microbes and macrobes, and then pay most of their attention to the latter. ‘Macrobe’ is the word we propose for larger life forms, and we use it as part of an argument for microbial equality. We suggest that taking more notice of microbes – the dominant life form on the planet, both now and throughout evolutionary history – will transform some of the philosophy of biology’s standard ideas on ontology, evolution, taxonomy and biodiversity. We set out a number of recent developments in microbiology – including biofilm formation, chemotaxis, quorum sensing and gene transfer – that highlight microbial capacities for cooperation and communication and break down conventional thinking that microbes are solely or primarily single-celled organisms. These insights also bring new perspectives to the levels of selection debate, as well as to discussions of the evolution and nature of multicellularity, and to neo-Darwinian understandings of evolutionary mechanisms. We show how these revisions lead to further complications for microbial classification and the philosophies of systematics and biodiversity. Incorporating microbial insights into the philosophy of biology will challenge many of its assumptions, but also give greater scope and depth to its investigations

Will Accountants Become Purveyors Of All Information?

When computers first appeared in organizations, accountants had an opportunity to enlarge their information-providing responsibilities by embracing the new technology and the people who made it work. They elected not to pursue this opportunity and, perhaps unwittingly, launched not only a new group of information professionals, but also a new and sometimes competitive information function in organizations. Now some accountants are suggesting that the profession expand its boundaries to include all information. A second opportunity for accountants to become the purveyors of all information may exist due to a different set of circumstances that are more favorable to acting on the opportunity. Unlike the earlier situation, accountants would not have to deal with management responsibility for the technology and its related information professionals. Further, the continuing move toward integrated systems lends itself to a more global approach. Ultimately, whether accountants become the purveyors of all information will depend upon whether accountants move to meet the new demands for information in organizations. Accountants who are effective in advising managers in matters that combine both financial and non-financial, as well as internal and external information, should be successful in expanding their role as information providers

Information Systems Content in the CMA Examination

This study examines 12 recent CMA exams administered from June 1987 through December 1992 to determine the extent of information systems (IS) coverage. We evaluated each exam using a definition of IS knowledge and skills from the common body of knowledge developed by the Institute of Management Accountants (IMA). The results of the study indicate that the IMA has recognized the importance of IS knowledge, as evidenced by the extent of exam coverage and the relevance of the items tested. Because information systems courses are included in a model curriculum recommended by the IMA, the results of this study may be useful to accounting faculty in designing accounting systems courses

Impacts of ocean acidification on multiplication and caste organisation of parasitic trematodes in their gastropod host

Ocean acidification is predicted to impact the structure and function of all marine ecosystems in this century. As focus turns towards possible impacts on interactions among marine organisms, its effects on the biology and transmission potential of marine parasites must be evaluated. In the present study, we investigate two marine trematode species (Philophthalmus sp. and Parorchis sp., both in the family Philophthalmidae) infecting two marine gastropods. These trematodes are unusual in that their asexually multiplying stages within snails display a division of labour, with two distinct castes, a large-bodied morph producing infective stages and a smaller morph playing a defensive role against other competing parasites. Using a potentiometric ocean acidification simulation system, we test the impacts of acidified seawater (7.8 and 7.6 pH) on the production of free-living infective stages (cercariae), the size and survival of encysted resting stages (metacercariae), and the within-host division of labour measured as the ratio between numbers of the two morphs. In general, low pH conditions caused an increase in cercarial production and a reduction in metacercarial survival. The ratio of the two castes within snail hosts tended to shift towards more of the smaller defensive morphs under low pH. However, the observed effects of reduced pH were species specific and not always unimodal. These results suggest that ocean acidification can affect the biology of marine parasites and may also impact transmission success and parasite abundance of some trematodes, with possible consequences for marine communities and ecosystems