The Consequences of Information Technology Control Weaknesses on Management Information Systems: The Case of Sarbanes-oxley Internal Control Reports

MIS Quarterly ◽  
2012 ◽  
Vol 36 (1) ◽  
pp. 179 ◽  
Author(s):  
Li ◽  
Peters ◽  
Richardson ◽  
Watson
Keyword(s):  
Information Technology ◽  
Information Systems ◽  
Internal Control ◽  
Management Information Systems ◽  
Management Information ◽  
Sarbanes Oxley ◽  
Technology Control

Towards an Understanding of Accounting Information Systems as a Discipline: A Comparative Analysis of Topical Coverage in AIS and MIS Courses

2009 ◽  
Vol 4 (1) ◽  
pp. 1-15 ◽  
Author(s):  
Uday S. Murthy ◽  
Linda Ragland
Keyword(s):  
Information Systems ◽  
Internal Control ◽  
Management Information Systems ◽  
Accounting Information ◽  
Transaction Processing ◽  
Internal Controls ◽  
Management Information ◽  
Related Field ◽  
Accounting Information Systems ◽  
Sarbanes Oxley

Abstract The accounting information systems (AIS) discipline lacks a sense of identity relative to the closely related field of management information systems (MIS). By identifying how AIS is evolving and what makes AIS unique from MIS, the field can gain a better understanding of its importance. We analyze a sample of syllabi for the introductory AIS and MIS courses, focusing on similarities and differences between the AIS and MIS fields as reflected in the topical coverage choices made by AIS and MIS educators. We also investigate the effects of the passage of the Sarbanes-Oxley Act on topical coverage in the introductory AIS course. The findings reveal that while AIS courses have a unique focus on transaction processing and internal controls relative to MIS courses, more technical topics such as hardware and software issues and IS solutions are covered more commonly in MIS courses rather than AIS courses. We also find that AIS topical coverage has changed since the passage of the Sarbanes-Oxley Act, with a more pronounced focus on internal control and security compared to the pre-Sarbanes Oxley era. The key contribution of this paper is in providing empirical evidence in support of the “intersection view” of AIS, which asserts that while AIS and MIS have some topics in common there are also many issues unique to each field.

COCA

2011 ◽  
pp. 327-348
Author(s):  
Youcef Baghdadi
Keyword(s):  
Information Technology ◽  
Information Systems ◽  
Building Block ◽  
Business Models ◽  
Management Information Systems ◽  
Information Age ◽  
Management Information ◽  
Fundamental Building Block ◽  
Complete Set

This chapter introduces the concept-oriented course architecture (COCA); an architecture that utilizes IS concept as a fundamental building block to guide a methodology for designing and teaching IS courses. COCA aims at supporting rapid composition of IS course/curriculum out of a sound and complete set of IS concepts provided by well-specified business models, market or standardization organizations such as ACM and IEEE. COCA is defined, composed of three roles: (R1) concept providers, (R2) a concepts registry, and (R3) IS course/curriculum designers. These roles interact through four operations in order to design/teach an IS course/curriculum: (O1) publish, (O2) consider, (O3) validate, and (O4) teach. This methodology, based on a flexible, scalable, well-specified architecture of the IS concepts and their organization, will assist the complex and resource-consuming task of designing and teaching IS courses in the information age, where the IS tools, including management information systems (MIS) and information technology (IT) are rapidly evolving.

scholarly journals TECNOLOGIA DA INFORMAÇÃO, SISTEMAS DE INFORMAÇÕES GERENCIAIS E GESTÃO DO CONHECIMENTO COM VISTAS À CRIAÇÃO DE VANTAGENS COMPETITIVAS: REVISÃO DE LITERATURA

2018 ◽  
Vol 7 (1) ◽  
pp. 39-51 ◽  
Author(s):  
Jhony Pereira Moraes ◽  
Sidimar Meira Sagaz ◽  
Geneia Lucas Dos Santos ◽  
Deison Alencar Lucietto
Keyword(s):  
Information Technology ◽  
Knowledge Management ◽  
Information Systems ◽  
Management Information Systems ◽  
Business Environment ◽  
Information Technology Management ◽  
Competitive Advantages ◽  
Management Information ◽  
Management Tools ◽  
Information Systems Management

Este artigo teve por objetivo descrever usos e aplicações de três ferramentas de gestão presentes no ambiente empresarial contemporâneo: a Tecnologia da Informação (TI), os Sistemas de Informações Gerenciais (SIG) e a Gestão do Conhecimento (GC). Foi realizada revisão narrativa de literatura. Verificou-se que o fluxo de informações funciona como o elemento unificador entre TI, SIG e a GC. Ao possibilitarem o uso adequado de informações e de pessoas com vistas ao alcance dos objetivos organizacionais, fomentam a criação de vantagens competitivas. Identificou-se, então, que a introdução dessas ferramentas, ao alterar processos internos e externos, contribui para o desenvolvimento das organizações.Palavras-Chave: Tecnologia da Informação. Sistemas de Informações Gerenciais. Gestão do Conhecimento. Vantagem Competitiva. Abstract: This article aims to describe uses and applications of three management tools present in the contemporary business environment: Information Technology (IT), Information Systems Management (ISM) and Knowledge Management (KM). A narrative review of the literature was performed. It was verified that the information flow works as the unifying element between IT, ISM and KM. By enabling the proper use of information and people to achieve the organizational objectives, they promote the creation of competitive advantages. It was identified, then, that the introduction of these tools, by altering internal and external processes, contributes to the development of organizations.Keywords: Information Technology. Management Information Systems. Knowledge management. Competitive advantage.

PENGARUH IMPLEMENTASI SISTEM INFORMASI MANAJEMEN KEUANGAN DAERAH (SIMDA), KUALITAS SUMBER DAYA MANUSIA, PENERAPAN STANDAR AKUNTANSI DAN SISTEM PENGENDALIAN INTERN PEMERINTAH (SPIP) TERHADAP KUALITAS LAPORAN KEUANGAN DAERAH

2019 ◽  
Vol 2 (2) ◽  
pp. 18-38
Author(s):  
Lynda L ◽  
Meinarni Asnawi ◽  
Bill J. C. Pangayow
Keyword(s):  
Control System ◽  
Information Systems ◽  
Human Resources ◽  
Internal Control ◽  
Financial Management ◽  
Management Information Systems ◽  
Management Information ◽  
Financial Reports ◽  
Internal Control System

The research entitled "The Influence Of The Implementation Of Regional Financial ManagementInformation Systems, The Quality Of Human Resources, The Application Of Accounting StandardsAnd Government’s Internal Control System On The Quality Of Regional Financial Reports" aims toidentify to study how the quality of human resources, the implementation of regional financialmanagement information systems, the application of accounting standards, and the government’sinternal control system whether simultaneously or partially affecting the quality of regionalfinancial reports of Pegunungan Bintang regency. The causal approaches were used to analyze theconnection between independent and dependent variables or others. While the Multiple LinearRegression Analysis as an analysis tool in this study was used to measure the effect of independentvariables on the dependent variable. The result of this study indicates that the implementation ofregional financial management information systems (X1) has 2,845 with a significant level of 0,006,which means the implementation of regional financial management information systems has asignificant influence on the quality of regional financial reports of Pegunungan Bintang regency.Meanwhile, the independent variable of the quality of human resources (X2) has 3,084 with 0,003significance level, it explains that the quality of human resources has impacted significantly on thequality of regional financial reports of Pegunungan Bintang regency. As long as, the applications ofaccounting standard (X3) have a significant effect on the quality of regional financial reports ofPegunungan Bintang regency with 3,454 and 0,001 significance level. Furthermore, theGovernment’s Internal Control System variable (X4) with a value of 2,487 and a significant level of0,015, that indicates, the Government’s Internal Control System variable has significantly affected thequality of financial reports of Pegunungan Bintang regency. While the value of F measurement hasgreater than the value of F table (29,165>5,921), which explains that the quality of humanresources, the implementation of regional financial management information systems, theapplication of accounting standards and government’s internal control system simultaneously havea significant effect on the quality of regional financial reports of Pegunungan Bintang regency.

Sign in / Sign up

Export Citation Format

Share Document