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Accounting Information System, 2007.
A report on security, privacy and other issues in the accounting information system.
3,432 words (approx. 13.7 pages), 9 sources, MLA, £ 67.95
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Abstract
This paper lays out the foundation for the accounting information system (AIS) initiatives. It takes into account the present and ongoing developments in technology and its effective and innovative use in business. The paper starts with building and reinforcing the basic security infrastructure and foundational areas to ensure the achievement of long-term objectives and proceeds to improvement and development of the core information system - the AIS.
Table of Contents:
Executive Summary
Information Security
Business Continuity Planning (Bcp)/Disaster Recovery Planning
Impacts Of Privacy Considerations On The Accounting Information System
Health Insurance Portability And Accountability Act
Why the HIPAA in AIS?
Sarbanes-Oxley Act Of 2002
Due Diligence and Corporate Governance
The Ais And New And Emerging Technologies And Processes
Coverage Of The Ais
E-Business Technologies
Business-to-Business (B2B) and Business-to-Consumer
Advantages of B2B and B2C
Disadvantages of B2B and B2C
Batch And Real Time Transaction Processing 4.4. Electronic Data Interchange
The Essential Elements of EDI are
Extensible Business Reporting Language
Usage and Benefits
From the Paper
"Today's commerce and industry increased its global competitiveness through the implementation of information technologies. The availability of various supplies over demands helped leverage customer expectations, and businesses reacted to this modern trend by reengineering their processes and methodologies while reorganizing their corporate organizational structure to meet the growing needs of modern business. Whereas a person used to go to the mall to buy something, nowadays at a touch of a button, anything - or everything can be had via the Internet; thus Internet e-commerce or e-business was born."
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Accounting Information Systems, 2008.
A look at the reduction of threats for accounting information systems.
1,932 words (approx. 7.7 pages), 7 sources, MLA, £ 42.95
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Abstract
This paper looks at how sophisticated computer systems are a necessary cost that corporations are finding themselves faced with in order to maintain control and reliability of their computer systems. Without them accountants will be unable to appropriately balance and file reports. The paper discusses how, in order to reduce this, some corporations have put account managers in place to police their customers when checks are received and bills issued. This puts an additional level of checks and balances in place to try to eliminate inaccurate postings. The paper concludes that, although mistakes will occur even with data analysis systems and security protocols in place, the fact is that the best companies can hope for is to reduce inaccuracies.
Outline:
Fraud or Inaccuracies
In the Name of Sarbanes-Oxley
Technological Advances
Enterprise System
Security Reduce Threats
Conclusion
From the Paper
"In today's market place data is being channeled into networks through user screens that are more than likely customers' computers. They submit their orders via their own computer systems while inadvertently place security responsibilities to others. With the Internet, online ordering is putting the customer in control of what he needs and when he needs it. This puts additional pressures on companies to not only protect the data that they currently have within the walls of their servers but to also maintain some degree or order in the process flow of data from a customer. While doing this it must also be realized that customer computers must be preserved from receiving corrupt or virus laden files from the company systems when they are attached to the corporate website or host providers. "
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Accounting Information Systems, 2007.
An analysis of technological changes that have reshaped financial management and accounting for Riordan Manufacturing.
1,138 words (approx. 4.6 pages), 2 sources, MLA, £ 27.95
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Abstract
This paper describes the ways in which accounting information systems in the new era of business have changed all aspects of accounting and reporting. It discusses technological changes that have reshaped financial management and accounting. The paper examines the effects of this integration into the accounting cycle of the Riordan Manufacturing Company and analyzes the improvements of these changes. It explains how these changes aid in controlling their operational performance.
Table of Contents:
Introduction
Information About The Company And Their Closing Entries
Weakness of Post Closing Trial Balances
Changes That Can Be Made To Improve The System
Stating The Resources For The New System And How To Implement Them
Information About The Company And Their Post Closing Trial Balances
Weakness Of Post Closing Trial Balances
Changes That Can Be Made To Improve The System
Stating The Resources For The New System And How To Implement Them
Conclusion
From the Paper
"Accounting information systems in the new era of business has changed all aspects of accounting and reporting. Since the advent of the computer and the Worldwide Web technological changes have reshaped financial management and accounting. Workstations running applications can now instantly provide standardized data entry, inventory accounting, and financial worksheet inputs. We find the new accounting information systems provide a great deal of information and a real time control environment. They now change the way internal controls are implemented and the type of audit trails that exist within a modern organization. The lack of traditional forensic evidence, such as paper and journal entries is now replaced with a more accurate and updated form of accounting."
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Information Systems in Accounting, 2008.
This paper explores how information systems are changing the accounting profession.
1,039 words (approx. 4.2 pages), 6 sources, APA, £ 25.95
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Abstract
The paper discusses how updated information systems are reforming the most dominant aspects of the accounting profession, which have increasingly become the processes related to auditing and compliance. The paper explains that the Sarbanes-Oxley Act (SOX) has led to the development of technologies for better management of financial data including service oriented architectures (SOA) and the emergence of business process management (BPM) and business process reengineering (BPR).
Outline:
Executive Summary
The IT Requirements of Governance, Risk and Compliance
The Role of Service Oriented Architectures (SOA)
Business Process Management and Process Re-Engineering
Summary
From the Paper
"The most significant change to occur within the area of how new technologies are influencing accounting is in the area of redefining processes by which financial data is capture, analyzed and reported to both shareholders and the government. The attainment of compliance to the SOX requirements has led to a reengineering of financial reporting processes within all publicly-traded companies in the U.S., and has also led to a more consistent approach to reporting financial results (Gordon, 2006) Compliance to SOX standards requires many organizations to significantly re-define how they capture orders from customers, track them, and input them into their Enterprise Resource Planning (ERP) systems for manufacturing and fulfillment."
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Information Management Systems, 2005.
This paper discusses the centralization of the information management system of a fictitious company.
1,125 words (approx. 4.5 pages), 0 sources, £ 30.95
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Abstract
This paper explores how an effective information system can be devised for a fictitious called Northern Shingles, Inc. so that budgetary over-runs in their 'off-season can be minimized. The author suggests a centralized database so that all information relating to budgetary information and expenditures is readily accessible to Senior Management. The paper relates that such a database also can lead to greater accountability for senior management in charge of various departments.
From the Paper
"Information technology is the life-blood of any organization. Without the appropriate information finding its way quickly into the appropriate hands, an organization risks being out-stripped by its competitors. An effective management information system must present information clearly and in a manner that allows managers easy access to relevant, additional information; it must draw together all company information; and it must account for different learning styles. This paper presents a schematic design of a management information system that takes all of these issues into account so that Northern Shingles can effectively address its seasonal fluctuations."
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Accounting Information, 1996.
Examines aggressive accounting techniques in use of data within & outside organization, benefits & drawbacks, effect on stocks, management approval.
1,575 words (approx. 6.3 pages), 10 sources, £ 38.95
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From the Paper
"Accounting has been described as the "language of business." It provides managers with the tools they need to plan effective and focus attention on deviations from that plan, direct day to day operations and arrive at the best solution to the operating problems faced by the organization. However, as the language of business, accounting is also used by those outside the organization to make decisions that directly affect the company. If the company is publicly held, this information is used by current and potential shareholders to determine whether management is meeting their expectations. Creditors evaluate the company's financial statements in order to determine whether or not to extend credit or to call in debt already owed. Potential employees evaluate the financial condition of the company to determine if..."
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Health Information Portability Accounting Act (HIPAA), 2005.
This paper discusses the impact Health Information Portability Accounting Act (HIPPA) has had on employers and on the confidentiality of health information.
1,900 words (approx. 7.6 pages), 5 sources, APA, £ 41.95
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Abstract
This paper explains that the Health Information Portability Accounting Act (HIPAA) creates federally mandated requirements regarding protected health information (PHI) that can impact any employer, regardless of its size, location or industry. The author points out that employers who sponsor group health plans are affected depending on whether the employer (1) is fully insured or self-insured and (2) creates or receives Protected Health Information, defined to include all individually identifiable health information held or transmitted by a covered entity or business associate electronically or in other forms with the exceptions (a) that the Privacy Rules do not apply to employment records, including medical information employers use to comply with various disability laws, such as American Disabilities Act (ADA), and workers' compensation, or to administer workplace disability policies or substance abuse rules and (b) health information useful to the employer in administering their health plan. The paper relates that the act allows adolescents access to confidential care for contraception and sexually transmitted diseases and other services.
Table of Contents
Introduction
HIPPA Privacy Rules
HIPPA Compliance and Employers
HIPPA and Consumers
From the Paper
"In connection with implementing a compliance program, group health plans are exempt from these requirements if they provide health benefits solely through an insurance contract with a health insurance issuer or an HMO and they do not create or receive PHI except for summary health information, or information regarding the status of an individual's enrollment, or disenrollment from the HMO or health insurance issuer. It is important to note that employers must consider their activities not only in the context of use and disclosure of PHI between the group health plan and the plan sponsor, but also in the context of any disclosures of PHI to a third party. A disclosure from the group health plan to a third party administrator would require adequate assurances of confidentiality, and would require a business associate agreement under the Privacy Rule before PHI could be disclosed."
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The Health Information Portability Accounting Act (HIPAA), 2005.
This paper discusses the Health Information Portability Accounting Act (HIPAA), which went into effect the first quarter of 2003.
1,540 words (approx. 6.2 pages), 3 sources, APA, £ 34.95
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Abstract
This paper explains that the Health Information Portability Accounting Act (HIPAA) creates federally mandated requirements regarding protected health information (PHI) that can impact any employer regardless of its size, location or industry. The author points out four components of the Privacy Rules: (1) Use and disclosure rules, (2) privacy practices notice, (3) individual rights provisions that preserve the individuals right to access and amend the information, obtain an accounting of disclosure and secure additional protections and (4) administrative requirements. The paper stresses that employers must be aware that noncompliance with the Privacy Rule requirements carries rigorous fines and criminal penalties for a knowing violation and for a violation with intent to sell, transfer or use PHI for commercial gain.
From the Paper
"The healthcare industry is familiar with the Privacy Rule HIPAA Act; however, many outside the industry are not necessarily aware of the significant impact that the Privacy Rule may have on them. All employers that provides healthcare coverage to its employees, either through a fully insured or self-insured health plan, is affected by the Privacy Rule and must comply with the Rule. The U.S. Department of Health and Human Services ("HHS") is not authorized to regulate employers directly, however employers are regulated under the Privacy Rule indirectly, through the group health plans that they establish. A group health plan is considered a "covered entity", and is therefore directly regulated unless it is a small, self-administered plan with less than 50 participants. Many group health plans are contractual entities with no independent assets."
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Accounting Systems, 2005.
A look at the process in moving from a manual to a computerized accounting system.
2,154 words (approx. 8.6 pages), 2 sources, MLA, £ 46.95
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Abstract
This paper examines the process of transferring an organization's accounting system from a manual to a computerized system. It looks at the advantages and disadvantages of such a move and explains the problems that could occur. The different steps in the process are explained and detailed.
From the Paper
"In accounting systems, certain controls are needed to ensure that employees are doing their jobs properly and ensure that the system runs properly. These checks are in the best interest of the organization. These controls come in the form of internal and external controls for the system. The internal controls are the checks that are placed in the system my the company's own management and directors. Today more and more companies are moving from the manual accounting systems to computerized accounting information systems. The advantages of a computerized system are increases in the speed and accuracy of processing accounting information."
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Accountability and User-harm In Accounting, 1989.
A focus on responsibility and regulatory issues and revision of the ethics code. Examples of user-harm resulting from accounting information.
1,350 words (approx. 5.4 pages), 10 sources, £ 32.95
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From the Paper
Introduction
" The purpose of this research is to examine harm to users of accounting information stemming directly from the use of that information. Harm to users of accounting information has resulted from instances of (1) deficiencies in generally accepted accounting procedures (GAAP), (2) inadequate performance on the part of professional accountants, and (3) outright fraud (Dingell, 1988, E2161).
Accountability in Public Accounting
An important development which is in the process of occurring in contemporary American public accounting is a change in the way in which professional public accountants are held accountable for their actions ("National Commission on Fraudulent..."
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MAIS: Theory and Strategic Application, 2008.
An analysis of the theory, application, planning and control of management accounting information systems (MAIS) for an organization.
1,681 words (approx. 6.7 pages), 4 sources, MLA, £ 37.95
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Abstract
This paper discusses the theory and strategic application of management accounting information systems (MAIS). It looks at how MAIS can generate a sustainable competitive advantage for an organization. It then discusses model specifications for MAIS, as well as strategic planning and control. Finally, the paper looks at strategic cost management factors for MAIS.
Table of Contents:
Introduction
MAIS and Strategic Management
MAIS Theory and Application
MAIS Model Specification
Strategic Planning and Control
Strategic Cost Management Factors
From the Paper
"Production frontier factors are divided into four measures: 1) a productivity change ratio dependent on changes in the use of variable and fixed cost inputs, 2) a capacity utilization change ratio that is dependent on changes in deviations between actual outputs and capacities, 3) output mix change ratio dependent on changes in the volumes of actual outputs, and finally, 4) a price recovery change ratio that is dependent on changes in output and input prices (Bhimani, 2003, p.89). The actual form these MAIS structures take may vary across MAIS applications but their true strategic management functionality does not in terms of functionality. These ratios are constructed so that their associated values are driven solely by deviations between relevant variables within and between time periods and according to exogenous variables that managers must consider when determining strategic decisions or endogenous variables that managers opt to select."
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The New Roles of Management Accounting, 2002.
Discusses how traditional management accounting is adapted to contemporary economics.
3,813 words (approx. 15.3 pages), 22 sources, APA, £ 72.95
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Abstract
This paper examines the applicability of traditional management accounting techniques in the modern market-driven environment, along with the new roles and responsibilities that are vital for thriving management accountants. The paper shows that it is imperative for management accountants to acquire critical skills, namely communication and analytical expertise, comprehensive knowledge in the area of accounting, information technology and the business and the ability to work in a team, so as to fully reap the benefits of the new advanced approaches.
Table of Contents:
1 Introduction
2 The Evolution of Management (Cost) Accounting
2.1 Single-Activity Enterprises
2.1.1 Early Nineteenth Century ? Textile Mills
2.1.2 Middle Nineteenth Century ? Railroad Companies
2.1.3 Late Nineteenth Century ? Large Retailers
2.2 Scientific Management Movement and Standard Costing
2.2.1 The Scientific Management Movement
2.2.2 The Emergence of Standard Costing
2.3 Multi-Activity Enterprises
2.3.1 Return on Investment (ROI)
3 Critique of 20th Century Management Accounting
3.1 Lack of Relevance
3.2 Cost Distortion
3.3 Inflexibility
3.4 Incompatibility with World Class Approaches
3.5 Inappropriate Links to the Financial Accounts
4 21st Century Management Accounting
4.1 The Focus of Future Management Accounting
4.2 The Role of Future Management Accounting
4.2.1 Internal Consultants or Business Analysts
4.2.2 Team Member / Leader and Advisor
4.2.3 Financial Information Specialists and Information System Designer
4.3 Critical Skill Required By Management Accountants
4.3.1 Sound Understanding of Accounting Knowledge and Skills
4.3.2 Comprehensive Understanding and Competence of Business
4.3.3 Communication Skills
4.3.4 Analytical Skills
4.3.5 Knowledge of Information Technology Systems
4.3.6 Teamwork
5 Conclusion
6 Bibliography
From the Paper
"According to a survey by the UK?s Institute of Internal Auditors (2001), communication skills are considered to be the most prized attributes of the internal accountants. The changing role and functions of management accounting entail management accountants to actively participate within cross-functional teams. Thus, it is fundamental for these professionals to possess strong communication skills, as they are required to liaise with managers and guide the firm?s strategic and tactical decisions on a daily basis (McNair, 2000). As such, communication skills are important for these professionals to communicate throughout the organization, which ranges from senior management to support staff levels, as well as vendors, competitors, and other professionals."
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Private and Public Accounting, 2007.
A discussion on the differences between government accounting systems and private sector accounting systems.
1,227 words (approx. 4.9 pages), 6 sources, APA, £ 28.95
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Abstract
The paper examines the three major governmental levels that follow different accounting standards. These standards are worked out and monitored carefully by private organizations. The paper explores how the Federal Accounting Standards Advisory Board (FASAB) works out standards for the federal government, while the Governmental Accounting Standards Board (GASB) and the Federal Accounting Standards Board (FASB) deliver standards for state and local governmental bodies respectively. The paper discusses how these accounting standards, at these three levels, differ significantly with those used by the private sector enterprises.
From the Paper
"The fact that shareholders of the company based on the cash flow the management has managed to generate, can any time withdraw the funds or fire the management, is a good controlling tool for the private sector while there is no such a clear controlling tool for governmental bodies. The funds inflow and outflow systems within the public and private sector companies vary: where in public sector beneficiaries do not pay for a piece of product or services they receive and government does not have to be reimbursed with interest for the money it grants to a public organization, in the private sector shareholders demand returns and pay back on cash they invest and clients pay price for each unit of goods they receive."
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Accounting for Stock Options, 2003.
A theoretical analysis of recent developments on accounting standards for stock options and a practical application to Cisco Systems, Inc. as an illustration.
4,146 words (approx. 16.6 pages), 38 sources, MLA, £ 77.95
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Abstract
This paper analyzes developments in the accounting field for stock options regulating standards. The writer shows how the accounting technique caused huge controversy among regulators and academics with respect to the treatment of stock options in the financial statements because the primary objective of decision usefulness of financial reporting as well as net income depends on whether or not the company recognises stock options as expenses on a fair value based method in the income statements. It argues that although the recent developments of the accounting standards proceed in the right direction, there are still issues that must be addressed. It shows that in order to solve the remaining issues, it is necessary to improve the qualitative aspects of financial information, such as relevance, reliability and comparability which directly relate to the primary objective of financial reporting.
1 Introduction
2 Historical Developments on Accounting for Stock Options
2.1 APB 25: Intrinsic Value
2.2 SFAS 123: Introduction of Fair Value Based Method
2.3 SFAS 148: More Timely and More Prominent Disclosure
3 Theoretical Analysis
3.1 Fundamentals of Financial Reporting
3.1.1 Objective of Financial Reporting
3.1.2 Qualitative Characteristics of Accounting Information
3.2 Recognition of Expense
3.2.1 What Is an Expense?
3.2.2 Assets under SFAC 6
3.2.3 Liabilities under SFAC
3.2.4 Assets under Exit Value Accounting
3.2.5 Liabilities under Exit Value Accounting
3.2.6 Comparison of the Recognitions
3.3 Measurement
3.3.1 Fair Value Method
3.3.2 Intrinsic Value Method
3.4 Summary of Theoretical Analysis
4 Practical Analysis - Cisco Systems, Inc.
4.1 About Cisco Systems, Inc.
4.2 Applications to the Accounting Standards
4.3 Pro Forma Disclosure in the Profit and Loss Statement
4.4 Market Share Price and Employees Stock Option Incentives
4.5 A Need for Change
5 Conclusion
6 Bibliography
Appendix
From the Paper
"High-tech companies such as Cisco Systems have developed as major global business players during the last decade. One of the devices that many of these companies often applied in the process of their economic growth was a stock-based compensation plan. Such small venture businesses, which were normally deficient in cash in their initial stages, provided employees with the right to purchase their own stocks instead of cash. As a result, stock options could enormously reduce the amount of cash and wage expenses at the same time. Further, entrepreneurs could effectively retain talented staffs by granting them stock options, and could elevate motivation among the employees. However, the series of frauds and corporate crisis over the past year raised the question of accounting treatment for stock options whether the present standards achieve the principal objective of decision usefulness of financial reporting."
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