The International Journal of Digital Accounting Research最新文献_第9页

Enterprise extension through extensible markup language 通过可扩展标记语言进行企业扩展

The International Journal of Digital Accounting Research Pub Date : 1900-01-01 DOI: 10.4192/1577-8517-V2_6

Mohamed E. Hussein, Kinsun Tam

{"title":"Enterprise extension through extensible markup language","authors":"Mohamed E. Hussein, Kinsun Tam","doi":"10.4192/1577-8517-V2_6","DOIUrl":"https://doi.org/10.4192/1577-8517-V2_6","url":null,"abstract":"An extended enterprise is comprised of multiple linkages between and amongst a company\u0000and its suppliers, distributors, customers and others. Linkages are long term collaborative agreements\u0000based on synergies and the ability to create value. An extended enterprise eliminates wasteful transaction\u0000costs and removes redundancies, delays and inefficiencies from the supply chain. This is accomplished\u0000through the coordination of demand forecasting, production planning, deployment and transportation as\u0000well as creating organizational and process links with seamless information flows between them. Extended\u0000enterprise is enabled by developments in technology, especially information technology. Sharing\u0000information about sales forecast, production schedules, inventory, etc. makes an extended enterprise a\u0000win/win situation. Extended enterprise networks have used information technology systems such as\u0000electronic data interchanges, enterprise resource planning, and the Internet with different degrees of\u0000success. The Integrated Manufacturing Technology Initiative has identified several information technology\u0000criteria as critical to the success of future enterprises. Based on these criteria, this paper discusses\u0000XML�s contribution to the extended enterprise paradigm. Dell�s direct sale model is used to illustrate the\u0000role of XML in enterprise extension.","PeriodicalId":404481,"journal":{"name":"The International Journal of Digital Accounting Research","volume":"21 1","pages":"0"},"PeriodicalIF":0.0,"publicationDate":"1900-01-01","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"125019424","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}

引用次数: 6

The Role of XBRL in Europe XBRL在欧洲的作用

The International Journal of Digital Accounting Research Pub Date : 1900-01-01 DOI: 10.4192/1577-8517-V1_5

Bonsón

{"title":"The Role of XBRL in Europe","authors":"Bonsón","doi":"10.4192/1577-8517-V1_5","DOIUrl":"https://doi.org/10.4192/1577-8517-V1_5","url":null,"abstract":"Digital financial statements have been designed under two main hypotheses: The first one considers that human beings are their target audience and the second one assumes that users belong to a specific accounting jurisdiction or capital market. Obviously, these hypotheses are no longer accepted. The former because it is necessary to make machines understand the accounting language to facilitate the automatic exchange of information between softbots and/ or software applications. The latter because in order to facilitate securities markets globalization it is necessary to adopt a unique set of international accounting standards. These two needs have to be satisfied. The response to the first one is XBRL, the Extensible Business Reporting Language. The European solution to the second one, is going to be the adoption of the IASB’s International Accounting Standards. In this paper, the role of XBRL in the European solution is analyzed. The main conclusions are that the adoption of IAS and the use of XBRL will facilitate the communication of information in a homogeneous way, that they will allow the interchange of data between software applications and also the automatic analysis of financial information. In summary, they are going to play a key role for the development of the global European Stock","PeriodicalId":404481,"journal":{"name":"The International Journal of Digital Accounting Research","volume":"50 1","pages":"0"},"PeriodicalIF":0.0,"publicationDate":"1900-01-01","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"127683934","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}

引用次数: 25

Improving investor communications and analysis via standardization 通过标准化改善投资者沟通和分析

The International Journal of Digital Accounting Research Pub Date : 1900-01-01 DOI: 10.4192/1577-8517-V7_6

Mike K Willis

引用次数: 5

AIS-Ethics as an Ethical Domain: A Response to Guragai, Hunt, Neri and Taylor (2017) and Dillard and Yuthas (2002) 作为伦理领域的人工智能伦理:对Guragai、Hunt、Neri和Taylor(2017)和Dillard和Yuthas(2002)的回应

The International Journal of Digital Accounting Research Pub Date : 1900-01-01 DOI: 10.4192/1577-8517-v20_1

Michael G. Alles

{"title":"AIS-Ethics as an Ethical Domain: A Response to Guragai, Hunt, Neri and Taylor (2017) and Dillard and Yuthas (2002)","authors":"Michael G. Alles","doi":"10.4192/1577-8517-v20_1","DOIUrl":"https://doi.org/10.4192/1577-8517-v20_1","url":null,"abstract":"In this paper, I analyze the claim that AIS-ethics is a distinct subset of the broader fields of accounting and ethical studies. Guragai Hunt, Neri and Taylor (2017), building on Dillard and Yuthas (2002), call for the creation of a subset of business ethics with the intent to not only apply existing ethical concepts to AIS activities, but to establish “AIS-ethics” as a distinct area of practice and research in its own right. Their objective is for AIS-ethics to play the same role in AIS that Bioethics does in medicine. In order to analyze this argument, I analyze the examples provided in the literature on the impact of accounting information systems on ethics. My analysis indicates that there is a need to be more specific as to where exactly ethical issues arise in AIS, and most critical of all, why they do so. Too often, the existence of ethical problems in AIS is presumed to be so self-evident that no further explanation is needed—or provided—about what those ethical issues are, or what the circumstances are that give rise to them. Moreover, the behavior of a decision-maker in an AIS context is sometimes attributed to ethical considerations when a more detailed analysis indicates that the underlying cause of that behavior is either economic and/or not directly impacted by the presence of the AIS system. To remedy this lack of clarity as to what is an ethical problem in AIS, I argue that a necessary condition for individuals to consider that they face a decision with ethical consequences is that they perceive that there is a conflict between their sense of morality and the other sources of guidance relevant to making that decision.","PeriodicalId":404481,"journal":{"name":"The International Journal of Digital Accounting Research","volume":"115 1","pages":"0"},"PeriodicalIF":0.0,"publicationDate":"1900-01-01","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"124493980","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}

引用次数: 4

A Survey on Voluntary Disclosure on the Internet. Empirical Evidence from 300 European Union Companies 互联网自愿性信息披露调查。来自300家欧盟公司的经验证据

The International Journal of Digital Accounting Research Pub Date : 1900-01-01 DOI: 10.4192/1577-8517-V2_2

Bonsón, Escobar

引用次数: 81

An XML schema design framework to simplify financial statement validation 简化财务报表验证的XML模式设计框架

The International Journal of Digital Accounting Research Pub Date : 1900-01-01 DOI: 10.4192/1577-8517-V3_5

Kinsun Tam

引用次数: 1

Blockchain implications for auditing: a systematic literature review and bibliometric analysis 区块链对审计的影响:系统的文献综述和文献计量分析

The International Journal of Digital Accounting Research Pub Date : 1900-01-01 DOI: 10.4192/1577-8517-v22_6

Romildo Silva, Helena Inácio, R. P. Marques

{"title":"Blockchain implications for auditing: a systematic literature review and bibliometric analysis","authors":"Romildo Silva, Helena Inácio, R. P. Marques","doi":"10.4192/1577-8517-v22_6","DOIUrl":"https://doi.org/10.4192/1577-8517-v22_6","url":null,"abstract":"Blockchain technology, smart contracts, and asset tokenization have relevant implications for the auditing environment. This paper evaluates the current stage of blockchain application in auditing, analyzing scientific publications and identifying the impact of what is already a reality and the potential effects of its improvements in audit professionals’ activities performance. The article considers the proposals and suggestions on the leading research indexed by the Scopus and Web of Science databases. We analyzed 374 papers on the topic of blockchain and provide a summary and analysis of the current state of auditing research. The bibliometric analysis was performed using the Bibliometrix R Package and the VOSviewer software. After a systematic study of abstracts and a general review of the papers to only include those directly related to our work’s objectives, we found 78 papers. The work results in a framework of potential and effective implications of blockchain technology for auditing, pointing out several new challenges in terms of skills and knowledge needed in this new reality of audit professionals.","PeriodicalId":404481,"journal":{"name":"The International Journal of Digital Accounting Research","volume":"13 1","pages":"0"},"PeriodicalIF":0.0,"publicationDate":"1900-01-01","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"126663195","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}

引用次数: 2

Embracing Textual Data Analytics in Auditing with Deep Learning 采用深度学习审计中的文本数据分析

The International Journal of Digital Accounting Research Pub Date : 1900-01-01 DOI: 10.4192/1577-8517-V18_3

Ting Sun, M. Vasarhelyi

引用次数: 30

Role of shared information systems in distribution channels 共享信息系统在分销渠道中的作用

The International Journal of Digital Accounting Research Pub Date : 1900-01-01 DOI: 10.4192/1577-8517-V6_5

José Manuel Sánchez Vázquez, C. Ramírez

引用次数: 0

REA and XBRL GL : synergies for the 21st century business reporting system REA和XBRL GL: 21世纪商业报告系统的协同效应

The International Journal of Digital Accounting Research Pub Date : 1900-01-01 DOI: 10.4192/1577-8517-V9_5

D. G. Amrhein, Stephanie M. Farewell, R. Pinsker

引用次数: 23