Integrating AIS Course Content Using Concept Maps

This paper introduces the use of a concept mapping technique to suggest an approach to teaching accounting information systems.  The concept mapping technique has been successfully used elsewhere in the field of education, and has characteristics suited to the instruction of accounting information systems.  Included in the paper are illustrations of the use of concept mapping technique to show how students’ knowledge of accounting can be leveraged to logically integrate in their education the information systems view of accounting

Accounting information systems

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The Impact of Balanced Scorecard Hall of Fame Induction Announcement on Firm Value

In recent years, the Balanced Scorecard has emerged as a popular performance measurement and management system used by many organizations globally. This system helps link the strategy and vision of a company to its day-to-day operations. To recognize those companies that have successfully implemented the Balanced Scorecard, the Palladium Group, a leading organization of strategic management, established a widely-respected global program: Balanced Scorecard Hall of Fame for Executing Strategy. Since 2000, 152 companies have been inducted into the Hall of Fame. An event study was conducted to test the impact on firm value from the announcement of induction into the Balanced Scorecard Hall of Fame. If the balanced scorecard properly aligns the business strategy with the short-term operations, these benefits should impact positively on the firm’s value. The results suggest some market price effect five- and ten-days prior to, but none following the announcement. The study’s findings and opportunities for further research are discusse