Citation-Based Benchmarks and Individual Accounting Faculty Research Rankings by Topical Area and Methodology

2017 ◽  
Vol 32 (2) ◽  
pp. 115-140 ◽  
Author(s):  
Garrison Nuttall ◽  
Neal M. Snow ◽  
Scott L. Summers ◽  
David A. Wood
Keyword(s):  
Information Systems ◽  
Accounting Information ◽  
Data Availability ◽  
Google Scholar ◽  
Collaboration Network ◽  
Faculty Research ◽  
Topic Area ◽  
Accounting Information Systems ◽  
Accounting Faculty ◽  
Topical Area

ABSTRACT This paper provides citation rankings and benchmarking data for individual accounting researchers disaggregated by topic and methodological area and studies what factors increase citation totals. Based on Google Scholar data from 7,113 articles published in respected accounting journals, we find that citation totals differ significantly based on accounting topic area (accounting information systems, audit, financial, managerial, tax, other) and methodology (analytical, archival, experimental, other), suggesting the need to separately benchmark authors who publish in these groups. We also find that authors who have a broad collaboration network, graduated from a school that started a journal, are topic specialists, or publish with topic specialists have higher numbers of citations. Data Availability: Most of the data are available on the website discussed in Appendix A. For easier-to-use extracts of the data, contact the authors.

Individual Accounting Faculty Research Rankings by Topical Area and Methodology

2011 ◽  
Vol 26 (3) ◽  
pp. 471-505 ◽  
Author(s):  
Jeffrey Pickerd ◽  
Nathaniel M. Stephens ◽  
Scott L. Summers ◽  
David A. Wood
Keyword(s):  
Doctoral Students ◽  
Research Productivity ◽  
Business School ◽  
Faculty Members ◽  
Data Availability ◽  
Faculty Research ◽  
University Administrators ◽  
Accounting Information Systems ◽  
Accounting Faculty ◽  
Topical Area

ABSTRACT This paper ranks individual accounting researchers based on their research productivity in the most recent six, 12, and 20 years. We extend prior individual faculty rankings by providing separate individual faculty research rankings for each topical area commonly published in accounting journals (accounting information systems [AIS], audit, financial, managerial, and tax). In addition, we provide individual faculty research rankings for each research methodology commonly used by accounting researchers (analytical, archival, and experimental). These findings will be of interest to potential doctoral students and current faculty, as well as accounting department, business school, and university administrators as they make decisions based on individual faculty members' research productivity. JEL Classifications: M4, M40, M41, M42, M49. Data Availability: Requests for data may be made to the authors.

Active Learning, Cooperative Active Learning, and Passive Learning Methods in an Accounting Information Systems Course

2015 ◽  
Vol 32 (2) ◽  
pp. 1-16 ◽  
Author(s):  
Jennifer Riley ◽  
Kerry Ward
Keyword(s):  
Information Systems ◽  
Active Learning ◽  
Student Performance ◽  
Accounting Information ◽  
Data Availability ◽  
Exam Performance ◽  
Learning Methods ◽  
Accounting Information Systems ◽  
Passive Learning ◽  
Learning Conditions

ABSTRACT We report the results of a study to examine the effectiveness of active versus passive learning methods in the accounting information systems area. Two groups of students completed an assignment under two active learning conditions (individual and cooperative), while a third group covered the same topic in a passive lecture. Our findings indicate support for active learning, measured through student performance on exam questions and student feedback on a questionnaire. However, compared to passive learners, we find significantly improved exam performance only for students who work individually in an active environment. Students in the cooperative active environment posted exam scores that were not statistically different from passive participants' scores. Students in both individual and cooperative active environments reported positive feedback on satisfaction, perceived learning, and effectiveness of the method. We conclude that active learning enhances student outcomes, particularly for those who work individually. Data Availability: Data are available upon request.

scholarly journals Recruiting MIS Minors: The Impact Of In-Depth Database Exposure In The Accounting Information Systems Course

2011 ◽  
Vol 15 (3) ◽  
pp. 119
Author(s):  
Duanning Zhou ◽  
Arsen Djatej ◽  
Yining Chen ◽  
David Senteney
Keyword(s):  
Information Systems ◽  
Positive Impact ◽  
Management Information Systems ◽  
Accounting Information ◽  
Accounting Students ◽  
Management Information ◽  
Accounting Information Systems ◽  
Accounting Faculty ◽  
Knowledge Content ◽  
The Impact

This study empirically examines the possible relationships between the accounting majors in-depth exposure of database knowledge and their willingness to expand their knowledge beyond the required Accounting Information Systems (AIS) course by taking additional classes leading to a Management Information Systems (MIS) minor. Our empirical results suggest that in-depth database exposure in AIS classes has a positive impact on accounting students interest in pursuing an MIS minor. The findings of this study encourage the collaboration between MIS and accounting faculty in developing AIS courses to include in-depth database knowledge content. Such collaboration can benefit both accounting and MIS programs.

A Case Study of Fraud Concerns at a Homeowners' Association

2015 ◽  
Vol 32 (1) ◽  
pp. 67-77 ◽  
Author(s):  
Constance M. Lehmann ◽  
Cynthia D. Heagy
Keyword(s):  
Information Systems ◽  
Accounting Information ◽  
Data Availability ◽  
Financial Accounting ◽  
Red Flags ◽  
Accounting Information Systems ◽  
Homeowners Association ◽  
Risk Areas ◽  
Fraudulent Activity

ABSTRACT This case is based on a series of actual events in a local homeowners' association (HOA). Instructors teaching fraud detection in their courses often use historical cases in which the “answer” to whether fraud has been committed is known. This case is unique because it is based on real incidents that occurred in an HOA. The case starts with the inception of the HOA up to the present, at which time the situation is still evolving. Students are required to recognize the conditions that increase the potential for fraudulent activity in an organization. Then they must analyze the activities in this particular association to identify the “red flags” that indicate that fraudulent activity could occur. Finally, students must develop recommendations to mitigate the identified risk areas. After completing this case, students will be more aware of potential and actual incidents of fraudulent activity and be able to address how these incidents can be prevented. This knowledge will benefit them in any area of accounting they choose to pursue. This case can be used in fraud examination, auditing, accounting information systems, and financial accounting classes. Data Availability: Data available from first author.

Accounting Program Research Rankings by Topical Area and Methodology

2010 ◽  
Vol 25 (4) ◽  
pp. 631-654 ◽  
Author(s):  
Joshua G. Coyne ◽  
Scott L. Summers ◽  
Brady Williams ◽  
David A. Wood
Keyword(s):  
Human Capital ◽  
Information Systems ◽  
Accounting Information ◽  
Information Resource ◽  
Decision Makers ◽  
Managerial Accounting ◽  
Accounting Information Systems ◽  
Intellectual Assets ◽  
Topical Area ◽  
Program Research

ABSTRACT: This paper makes two novel contributions to ranking accounting research programs constructed from publication counts in top journals (AOS, Auditing, BRIA, CAR, JAE, JAR, JATA, JIS, JMAR, RAST, and TAR). In contrast to previous studies, we recognize the mobility of intellectual assets tied to the human capital of accounting researchers, and therefore base our rankings on the researchers’ current affiliations rather than their affiliations at the time of publication. Also, we categorize each article written by topical area (auditing, financial, managerial, accounting information systems, tax, and other) and by methodology (analytical, archival, experimental, and other) and provide separate accounting program rankings by topical area and by methodology. These two innovations provide a rich, centralized information resource for decision-makers—both institutional and individual—in choosing how to allocate time, resources, and expertise.

scholarly journals AIS Dissertations From 1986-2000: An Analysis Of Research Topic And Method

2006 ◽  
Vol 10 (1) ◽  
pp. 45-58
Author(s):  
Paul D. Hutchison ◽  
Ronald J. Daigle
Keyword(s):  
Information Systems ◽  
Accounting Information ◽  
Research Topic ◽  
Research Topics ◽  
Accounting Information Systems ◽  
Lag Effects ◽  
Accounting Faculty ◽  
Publication Rates

This study identifies and examines accounting information systems (AIS) dissertations from 1986 through 2000 by research topic and method to provide insights into their contribution to accounting knowledge. This examination also identifies key universities where AIS dissertations have been produced by accounting faculty. AIS dissertation data are compared to Samuels and Steinbart (2002), which examines articles in the Journal of Information Systems (JIS) by AIS research topics and methods over the same period, as well as to articles in the International Journal of Accounting Information Systems (IJAIS) (formerly Advances in Accounting Information Systems). Results indicate evidence of mirror, lead, and lag effects over the timeframe of study between AIS dissertations and JIS and IJAIS articles with respect to research topics covered and methods utilized. Publication rates for these dissertations in JIS and IJAIS are also provided. Finally, this study presents comparisons to other accounting dissertation studies.

The Use of New Data Sources in Archival Accounting Research: Implications to Accounting Information Systems and Emerging Technologies

2021 ◽  
Author(s):  
Yu Cong ◽  
Hui Du
Keyword(s):  
Information Systems ◽  
Emerging Technologies ◽  
Empirical Studies ◽  
Critical Role ◽  
Accounting Information ◽  
Data Availability ◽  
Data Sources ◽  
Accounting Information Systems ◽  
General Business

We explore the connections from phenomena to new data and from data to theories. While starting with philosophical perspectives from positive economic theory to positive accounting theory, we emphasize the relevance and importance of new data sources to archival research in accounting and the implications to research in accounting information systems and emerging technologies. We present a number of studies in accounting that exemplify the critical role of data in the discovery of theories from phenomena. We argue that data in conventional empirical studies limit methodology to require assumptions and complex econometric treatments for general business settings. Therefore, recent development in "big data" and data analytics, particularly, the improved data availability from a variety of new sources have made strong research designs possible. We provide evidence that 88% of the JIS and 100% of the JETA empirical archival publications in the recent two years used new data sources.

IMPACT OF AIS AND STRESSED OUT AN EMPLOYEES TO THEIR PERFORMANCE AT PT EFRATA RETAILINDO

2019 ◽  
Vol 5 (1) ◽  
pp. 22-30
Author(s):  
Wiwit Ayu Retno Sari ◽  
Suhendro Suhendro ◽  
R. Riana Dewi
Keyword(s):  
Information Systems ◽  
Work Stress ◽  
Quantitative Research ◽  
Linear Regression Analysis ◽  
Accounting Information ◽  
Multiple Linear Regression Analysis ◽  
Primary Data ◽  
Coefficient Of Determination ◽  
Accounting Information System ◽  
Accounting Information Systems

This research aims to test the influence of accounting information system and work stress on performance of employees of PT Efrata Retailindo. The type of research used in this research is quantitative research. The source of the data in the research is primary data. The population in this study are all employees of PT Efrata Retailindo totalling 47 people. Sampling techniques in the study using a purposive sample. While the data collection method used is to use the questionnaire to all employees of PT Efrata Retailindo. Data analysis techniques using multiple linear regression analysis. Based on the results of the study it can be concluded that work stress had no effect on performance of employees of PT Efrata Retailindo, while information systems accounting effect on the performance of the employees of PT Efrata Retailindo. The value of the coefficient of determination (R2) amounting to 0.106. This indicates that variansi on a variable performance practice undertaken by the company PT Efrata Retailindo of 10.6% can be explained by work stress variables and accounting information systems, while the remaining 89.4% explained by other factors outside the researched.

Skills vs. Concepts: A Comparison of Practitioners' and Educators' Preferences for Accounting Information Systems Proficiencies

2015 ◽  
Vol 10 (1) ◽  
pp. 5-25 ◽  
Author(s):  
Jack L. Winstead ◽  
Mitchell R. Wenger
Keyword(s):  
Information Systems ◽  
Business Cycles ◽  
New Technologies ◽  
Accounting Information ◽  
Accounting Information Systems ◽  
Public Practice ◽  
Differences Of Opinion ◽  
Accounting Software ◽  
Computer Operation ◽  
Selection Of

ABSTRACT This study investigates whether AIS instructors' selection of topics adequately prepares graduates for the expectations of employers seeking candidates who can adapt to the pace of technological change. As businesses adopt new technologies, stakeholders of the accounting profession must periodically reassess educational needs in the area of accounting information systems (AIS). Because AIS is a field that encompasses a wide variety of conceptual and skill-based topics, the selection of course topics can result in a “gap” between what academics and CPA firms expect from new accountants. Given the variety of topic areas, do academics and CPAs agree on which ones to emphasize, or what levels of proficiency are appropriate for each topic? In this study, academics and accountants, primarily in public practice, completed identical surveys regarding desired levels of proficiencies. The results suggest agreement on desired levels of proficiency regarding computer operation and use of accounting software to complete basic tasks and create reports, while suggesting differences of opinion in six other areas (understanding business cycles in an electronic environment, understanding data-sharing technologies, using XBRL, comprehending business needs and how technology could solve problems, understanding e-commerce, and the basics of safeguarding electronic accounting records). Participants concluded by offering observations about the strengths and weaknesses of newly employed accountants.

Sign in / Sign up

Export Citation Format

Share Document