Accounting, Management and Information Technologies最新文献

{"title":"Modelling agent communication in a first order logic","authors":"Paul Johannesson,&nbsp;Petia Wohed","doi":"10.1016/S0959-8022(98)00005-8","DOIUrl":"10.1016/S0959-8022(98)00005-8","url":null,"abstract":"<div><p>In the design of information systems, the notion of agent has proven useful. When modelling communication among agents, deontic concepts, such as obligations, permissions, and prohibitions are essential. The dynamics of obligations, i.e. how obligations are created and destroyed, can effectively be described by means of notions from speech act theory. In this paper, we present a language that includes deontic and illocutionary constructs for the modelling of communication between agents. The language is a logic programming language, which gives it a simple semantics and makes it executable. A distinguishing feature of the language is that it is able to represent time explicitly, which is required to give an adequate semantics for deontic constructs.</p></div>","PeriodicalId":100011,"journal":{"name":"Accounting, Management and Information Technologies","volume":"8 1","pages":"Pages 5-22"},"PeriodicalIF":0.0,"publicationDate":"1998-01-01","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"https://sci-hub-pdf.com/10.1016/S0959-8022(98)00005-8","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"79977094","PeriodicalName":null,"FirstCategoryId":null,"ListUrlMain":null,"RegionNum":0,"RegionCategory":"","ArticlePicture":[],"TitleCN":null,"AbstractTextCN":null,"PMCID":"","EPubDate":null,"PubModel":null,"JCR":null,"JCRName":null,"Score":null,"Total":0}

{"title":"A Language/Action Perspective on cooperative information agents","authors":"H Weigand ,&nbsp;E Verharen ,&nbsp;F Dignum","doi":"10.1016/S0959-8022(98)00006-X","DOIUrl":"https://doi.org/10.1016/S0959-8022(98)00006-X","url":null,"abstract":"<div><p>The communication between different autonomous Information and Communication Systems requires a certain amount of intelligence of each system. One way of supporting this intelligence and autonomy is by means of Cooperative Information Agents (CIA). We show that basing the information contents of these agents on linguistic concepts and furthermore modelling the communications between the agents using the Language/Action Perspective provides for a natural and sound setting for these CIAs. In addition, we describe an agent architecture and agent language particularly suited for implementing communication systems.</p></div>","PeriodicalId":100011,"journal":{"name":"Accounting, Management and Information Technologies","volume":"8 1","pages":"Pages 39-59"},"PeriodicalIF":0.0,"publicationDate":"1998-01-01","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"https://sci-hub-pdf.com/10.1016/S0959-8022(98)00006-X","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"137056804","PeriodicalName":null,"FirstCategoryId":null,"ListUrlMain":null,"RegionNum":0,"RegionCategory":"","ArticlePicture":[],"TitleCN":null,"AbstractTextCN":null,"PMCID":"","EPubDate":null,"PubModel":null,"JCR":null,"JCRName":null,"Score":null,"Total":0}

{"title":"Governing the conduct of computing: computer science, the social sciences and framework of computing","authors":"Richard Hull","doi":"10.1016/S0959-8022(97)00007-6","DOIUrl":"10.1016/S0959-8022(97)00007-6","url":null,"abstract":"<div><p>Social science concepts and techniques have been bound up with computing since its earliest days. This relationship is described in terms of three distinct “frameworks of computing”, historically specific ways of understanding, working with and developing computer systems. Each framework has different understanding of the “real” and desirable relations between people and computers, and a concern that hardware and software shouldre flect these relations. They render some forms of computing thinkable and desirable, whilst ruling out others—to a considerable extent they govern the conduct of computing, in both basic R &amp; D and in commercial and organizational development. The frameworks are not purely internal to the historical development of computing, but nor are they the direct effect of any single external factor. They also overlap with each other in different configurations within computing, and two such sites are described in more detail: human-computer interaction and computer-supported cooperative work. In conclusion, firstly some suggestions are offered for further research, in particular the possibility that new frameworks are being assembled as computing converges with the media industries; and secondly the form of analysis is presented as being complementary to many existing aproaches, through occupying a middle ground between traditional scientific and historical methodologies, and the emergent focus on contextuallity, difference and deconstruction.</p></div>","PeriodicalId":100011,"journal":{"name":"Accounting, Management and Information Technologies","volume":"7 4","pages":"Pages 213-240"},"PeriodicalIF":0.0,"publicationDate":"1997-10-01","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"https://sci-hub-pdf.com/10.1016/S0959-8022(97)00007-6","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"74933896","PeriodicalName":null,"FirstCategoryId":null,"ListUrlMain":null,"RegionNum":0,"RegionCategory":"","ArticlePicture":[],"TitleCN":null,"AbstractTextCN":null,"PMCID":"","EPubDate":null,"PubModel":null,"JCR":null,"JCRName":null,"Score":null,"Total":0}

{"title":"Inscribing behaviour in information infrastructure standards","authors":"Ole Hanseth,&nbsp;Eric Monteiro","doi":"10.1016/S0959-8022(97)00008-8","DOIUrl":"10.1016/S0959-8022(97)00008-8","url":null,"abstract":"<div><p>This paper focuses on the processes producing the standards which make up the technical back-bone of an information infrastructure. These standards are neither ready-made nor neutral. They are currently being developed, and they ‘inscribe’ behaviour in complex and non-transparent ways. We explore how this takes place, identifying by whom, where and how inscriptions are made. Our principal aim is to uncover the socio-technical complexity of establishing an information infrastructure, a complexity which so far has been severely underestimated by those involved. By studying the process of aligning and linking one inscription to other inscriptions, we also hope to learn more about the strength of inscriptions, that is, the degree to which an inscription actually succeeds in enforcing a desired behaviour. The empirical basis of our analysis is a case-study of standardization processes of health information infrastructure from Norway.</p></div>","PeriodicalId":100011,"journal":{"name":"Accounting, Management and Information Technologies","volume":"7 4","pages":"Pages 183-211"},"PeriodicalIF":0.0,"publicationDate":"1997-10-01","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"https://sci-hub-pdf.com/10.1016/S0959-8022(97)00008-8","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"80249682","PeriodicalName":null,"FirstCategoryId":null,"ListUrlMain":null,"RegionNum":0,"RegionCategory":"","ArticlePicture":[],"TitleCN":null,"AbstractTextCN":null,"PMCID":"","EPubDate":null,"PubModel":null,"JCR":null,"JCRName":null,"Score":null,"Total":0}

{"title":"List of contents","authors":"","doi":"10.1016/S0959-8022(97)87392-4","DOIUrl":"https://doi.org/10.1016/S0959-8022(97)87392-4","url":null,"abstract":"","PeriodicalId":100011,"journal":{"name":"Accounting, Management and Information Technologies","volume":"7 4","pages":"Page iii"},"PeriodicalIF":0.0,"publicationDate":"1997-10-01","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"https://sci-hub-pdf.com/10.1016/S0959-8022(97)87392-4","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"137257420","PeriodicalName":null,"FirstCategoryId":null,"ListUrlMain":null,"RegionNum":0,"RegionCategory":"","ArticlePicture":[],"TitleCN":null,"AbstractTextCN":null,"PMCID":"","EPubDate":null,"PubModel":null,"JCR":null,"JCRName":null,"Score":null,"Total":0}

{"title":"Artificial neural networks and the accounting method choice in the oil and gas industry","authors":"Nasser A. Spear,&nbsp;Mark Leis","doi":"10.1016/S0959-8022(97)90003-5","DOIUrl":"10.1016/S0959-8022(97)90003-5","url":null,"abstract":"<div><p>On three occasions, accounting regulators considered eliminating full cost accounting as an acceptable method and at the same time requiring all oil and gas producing companies to adopt successful efforts accounting. In response, full cost companies appealed to the Securities and Exchange Commission to allow the continued use of full cost accounting arguing that companies using each method are different. They outlined three primary variables along which full cost and successful efforts companies can be differentiated: exploration aggressiveness, political costs, and debt-recontracting costs. Prior studies used these variables to explain the accounting method choice by oil and gas producers. Although these variables were significant from the standpoint of model development, the overall classification error rate for the traditional statistical models used by these studies has ranged from 28% to 57%. We propose that the high classification error is driven by strong non-linearities and high interactions among the posited variables and/or by the inability of binary statistical models to properly model the accounting method choice dynamics. On the other hand, the ability of artificial neural networks to model non-linear dynamics and to deal with noisy data make them potentially useful for this type of application. In this paper, we develop three supervised artificial neural networks (general regression, backpropagation, and probabilistic) to predict the accounting method choice by oil and gas producing companies. We compare the prediction accuracy generated by the artificial neural networks with those generated using logit regressions and multiple discriminant analysis. Consistent with the findings of prior studies, the overall prediction error for logit regressions and multiple discriminant analysis has ranged from 32% to 46%. Threelayer backpropagation and three-layer probabilistic networks performed no better than their equivalent traditional statistical models with the overall prediction error ranging from 24% to 43%. On the other hand, our three-layer general regression network performed much better with the overall prediction error ranging from 8% to 11%. More importantly, our general regression network performed extremely well in predicting both full cost and successful efforts companies.</p></div>","PeriodicalId":100011,"journal":{"name":"Accounting, Management and Information Technologies","volume":"7 3","pages":"Pages 169-181"},"PeriodicalIF":0.0,"publicationDate":"1997-07-01","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"https://sci-hub-pdf.com/10.1016/S0959-8022(97)90003-5","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"82320529","PeriodicalName":null,"FirstCategoryId":null,"ListUrlMain":null,"RegionNum":0,"RegionCategory":"","ArticlePicture":[],"TitleCN":null,"AbstractTextCN":null,"PMCID":"","EPubDate":null,"PubModel":null,"JCR":null,"JCRName":null,"Score":null,"Total":0}

{"title":"Lest we remember: Organizational forgetting and the production of knowledge","authors":"Geoffrey C. Bowker","doi":"10.1016/S0959-8022(97)90001-1","DOIUrl":"10.1016/S0959-8022(97)90001-1","url":null,"abstract":"","PeriodicalId":100011,"journal":{"name":"Accounting, Management and Information Technologies","volume":"7 3","pages":"Pages 113-138"},"PeriodicalIF":0.0,"publicationDate":"1997-07-01","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"https://sci-hub-pdf.com/10.1016/S0959-8022(97)90001-1","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"79855748","PeriodicalName":null,"FirstCategoryId":null,"ListUrlMain":null,"RegionNum":0,"RegionCategory":"","ArticlePicture":[],"TitleCN":null,"AbstractTextCN":null,"PMCID":"","EPubDate":null,"PubModel":null,"JCR":null,"JCRName":null,"Score":null,"Total":0}

{"title":"The ethnology of information: Cultural learning through cooperative action research in a multinational firm","authors":"Richard H. Reeves-Ellington,&nbsp;Adele Anderson","doi":"10.1016/S0959-8022(97)90002-3","DOIUrl":"10.1016/S0959-8022(97)90002-3","url":null,"abstract":"<div><p>Business information systems traditionally focus on technical matters. This paper explores the creation and implementation of information systems that integrate organizational business, social, and cultural knowledge. By using an extended case study set in grounded theory, we document how one company used cooperative research to meet these goals. In particular, we show how such research permits the reformulation, modification, or rejection of working hypotheses from a theoretical academic through a practitioner level. The cooperative research systems were grounded in ethnography, participant observation, improvement cycles, and detailed work processes. The information systems were effective in both monocultural and multicultural environments.</p></div>","PeriodicalId":100011,"journal":{"name":"Accounting, Management and Information Technologies","volume":"7 3","pages":"Pages 139-168"},"PeriodicalIF":0.0,"publicationDate":"1997-07-01","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"https://sci-hub-pdf.com/10.1016/S0959-8022(97)90002-3","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"76395082","PeriodicalName":null,"FirstCategoryId":null,"ListUrlMain":null,"RegionNum":0,"RegionCategory":"","ArticlePicture":[],"TitleCN":null,"AbstractTextCN":null,"PMCID":"","EPubDate":null,"PubModel":null,"JCR":null,"JCRName":null,"Score":null,"Total":0}

{"title":"The virtual organisation","authors":"Richard Sotto","doi":"10.1016/S0959-8022(97)00003-9","DOIUrl":"10.1016/S0959-8022(97)00003-9","url":null,"abstract":"<div><p>The purpose of the paper is to suggest a new approach to studies devoted to an understanding of the effects of the pervasive introduction of information technology in organisations. This approach is that of examining the ontological status of computerized organizational representations. It is contended that from such a vantage point one may be in a position to discern the qualities of “virtuality” such as are enhanced by information technological devices and to explore possible roads to follow in efforts to discover new modes of organizational action. The attempt is made depart from the instrumental approach underlying the mainstream of studies concerned with the impact of information technology on organizing. Approaching this topic from the point of view of the ontological predicates of cybernetic space (cyberspace) appears to make it possible, as the paper suggests, to reveal the presence of a specific mode of “playfulness” in a computerized mode of action, one which is seen as radically transforming current views on organizational activities.</p></div>","PeriodicalId":100011,"journal":{"name":"Accounting, Management and Information Technologies","volume":"7 1","pages":"Pages 37-51"},"PeriodicalIF":0.0,"publicationDate":"1997-01-01","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"https://sci-hub-pdf.com/10.1016/S0959-8022(97)00003-9","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"75380832","PeriodicalName":null,"FirstCategoryId":null,"ListUrlMain":null,"RegionNum":0,"RegionCategory":"","ArticlePicture":[],"TitleCN":null,"AbstractTextCN":null,"PMCID":"","EPubDate":null,"PubModel":null,"JCR":null,"JCRName":null,"Score":null,"Total":0}

{"title":"Language maintenance and loss: evidence from language perception and production","authors":"A. E. Aissati, A. Schaufeli","doi":"10.1515/9783110807820.363","DOIUrl":"https://doi.org/10.1515/9783110807820.363","url":null,"abstract":"","PeriodicalId":100011,"journal":{"name":"Accounting, Management and Information Technologies","volume":"48 1","pages":""},"PeriodicalIF":0.0,"publicationDate":"1997-01-01","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"80737590","PeriodicalName":null,"FirstCategoryId":null,"ListUrlMain":null,"RegionNum":0,"RegionCategory":"","ArticlePicture":[],"TitleCN":null,"AbstractTextCN":null,"PMCID":"","EPubDate":null,"PubModel":null,"JCR":null,"JCRName":null,"Score":null,"Total":0}