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International Journal of Accounting Information Systems
Volumn 1, Issue 1, 2000, Pages 1-8
The changing face of accounting in an information technology dominated world
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Indexed keywords

EID: 0034148384     PISSN: 14670895     EISSN: None     Source Type: Journal    
DOI: 10.1016/S1467-0895(99)00002-0     Document Type: Article
Times cited : (52)
References (11)
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  • 2
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    • The theory of technology dominance: Understanding the impact of intelligent decision aids on decision makers' judgments
    • Arnold V, Sutton SG. The theory of technology dominance: Understanding the impact of intelligent decision aids on decision makers' judgments. Adv Account Behav Res 1998;1:175-194.
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    • Arnold, V.1    Sutton, S.G.2
  • 3
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    • Judgment and decision making, part 4: Information technology and decision aids
    • Arnold V, Sutton SG, eds. Sarasota (FL): American Accounting Association
    • Brown DL, Eining MM. Judgment and decision making, part 4: Information technology and decision aids. In: Arnold V, Sutton SG, eds. Behavioral Accounting Research: Foundations and Frontiers Sarasota (FL): American Accounting Association, 1997:164-187.
    • (1997) Behavioral Accounting Research: Foundations and Frontiers , pp. 164-187
    • Brown, D.L.1    Eining, M.M.2
  • 4
    • 0002298074 scopus 로고    scopus 로고
    • The REA accounting model: Intellectual heritage and prospects for progress
    • Dunn CL, McCarthy WE. The REA accounting model: Intellectual heritage and prospects for progress. J Inform Syst 1997;10:31-52.
    • (1997) J Inform Syst , vol.10 , pp. 31-52
    • Dunn, C.L.1    McCarthy, W.E.2
  • 6
    • 0000095424 scopus 로고
    • Toward an 'events' theory of accounting
    • Johnson O. Toward an 'events' theory of accounting. Account Rev 1970;45:641-653.
    • (1970) Account Rev , vol.45 , pp. 641-653
    • Johnson, O.1
  • 7
    • 0001447961 scopus 로고
    • The REA accounting model: A generalized framework for accounting systems in a shared data environment
    • McCarthy WE. The REA accounting model: A generalized framework for accounting systems in a shared data environment. Account Rev 1982;57:554-578.
    • (1982) Account Rev , vol.57 , pp. 554-578
    • McCarthy, W.E.1
  • 9
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    • An 'events' theory of accounting
    • Sorter G. An 'events' theory of accounting. Account Rev 1969;44:35-42.
    • (1969) Account Rev , vol.44 , pp. 35-42
    • Sorter, G.1
  • 10
    • 0002496895 scopus 로고    scopus 로고
    • An integrative framework for analysis of the ethical issues surrounding information technology integration by the audit profession
    • Sutton SG, Arnold V, Arnold TD. An integrative framework for analysis of the ethical issues surrounding information technology integration by the audit profession. Res Account Ethics 1999;5:21-36.
    • (1999) Res Account Ethics , vol.5 , pp. 21-36
    • Sutton, S.G.1    Arnold, V.2    Arnold, T.D.3
  • 11
    • 0002403171 scopus 로고    scopus 로고
    • Towards an intelligent audit: Online reporting, online audit, and other assurance services
    • Vaserhelyi M. Towards an intelligent audit: Online reporting, online audit, and other assurance services. Ad Account Inform Sys 1998;6:207-221.
    • (1998) Ad Account Inform Sys , vol.6 , pp. 207-221
    • Vaserhelyi, M.1

* 이 정보는 Elsevier사의 SCOPUS DB에서 KISTI가 분석하여 추출한 것입니다.