European Accounting Association‚ Athens Esptein‚ M and Ray‚ M. J (1997):Eniromental Management to improve corporate profitability‚ Journal of cost management ‚ November-December‚ pp 26-34 Kaplan R. S and Norton D.P (2001) “ Transforming the balance scorecard from performance measurement to strategic management : part 2’‚ Accounting Horizons March‚ pp87 Kaplan‚ S. E.‚ and J. T. Mackey. 1992. An Examination of the association between organizational design factors and the use of accounting information for
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Accounting Information Systems Research Paper Abstract The Sarbanes-Oxley Act of 2002 (SOX) was enacted into law in 2002 in the wake of corporation financial reporting scandals involving large publicly held companies. SOX instituted new strict financial regulations with the intent of improving accounting practices and protecting investors from corporate misconduct. SOX requires corporate executives to vouch for the accuracy of financial statements‚ and to institute
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Nanyang Technological University‚ Singapore J. Barton Cunningham School of Public Administration‚ University of Victoria‚ Victoria‚ British Columbia‚ Canada‚ and James F. Devlin Nottingham University Business School‚ Nottingham University‚ Nottingham‚ UK Abstract Purpose – This paper illustrates why consumers are resistant to using internet banking. Design/methodology/approach – A survey was used to acquire data from 127 consumers who were not internet bank users. Findings – Using a content
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arrangement. 19.3 In what situations would you expect to model a relationship between an agent and a resource? Relationships between agents and resources can be modeled for two reasons. Relationships between resources and suppliers provide information about preferred and alternate suppliers. Relationships between
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1. Discuss the origins of the technology make the current accounting system available. 2. Define an accounting system. An accounting system is a system that identifies‚ records‚ communicates information that is relevant‚ reliable‚ and comparable about an organizations business activities. 3. List and describe the components of accounting information system. Technology People Data Input and Output Internal Control 4. Discuss the FASB conceptual framework. Assets: A resource
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About MySQL: MySQL is (as of July 2013) the world’s most widely used open-source relational database management system (RDBMS) that runs as a server providing multi-user access to a number of databases‚ though SQLite probably has more total embedded deployments. It is named after co-founder Michael Widenius’s daughter‚ My. The SQL phrase stands for Structured Query Language. MySQL is a popular choice of database for use in web applications‚ and is a central component of the widely used LAMP open
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Chapter 3 – Ethics‚ Fraud‚ and Internal Control Fraud 1. Compare and contrast employee fraud vs. management fraud. a. Employee Fraud a. Nonmanagement employees convert cash or assets to direct employee benefit b. Management Fraud – Performance Fraud a. Does not involve direct theft of assets b. Fraud is perpetrated above which the internal control structure generally relate c. Use financial statements to create an illusion that an entity is healthier than it is d. Misappropriation of
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resources against waste‚ fraud‚ or inefficient use; ensuring the reliability of accounting data; securing compliance with management policies; and evaluating the performance of all employees‚ managers and departments within the organization. The accounting system depends upon internal control procedures to ensure the reliability of accounting data. Many internal control procedures on the other hand make use of accounting data in keeping track of assets and monitoring the performance of departments
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analysis of Information Security Governance in the Universities in Zimbabwe. Abstract The complexity and criticality of information security and its governance demand that it be elevated to the highest organizational levels. Within a university setup‚ information assets include student and personnel records‚ health and financial information‚ research data‚ teaching and learning materials and all restricted and unrestricted electronic library materials. Security of these information assets is among
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15-1 A. What is information overload? : When information comes in faster than our brain can process it. Information overload occurs when the volume of the information supply exceeds the limited human information processing capacity. What causes it? : Personal factors‚ information technology‚ organizational design‚ task and process parameters‚ and information characteristics. What are its affects? : Stress and confusion are some of the results. How can decision makers deal with
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