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Scott R. Boss, Bentley University, email@example.com
Brad Trinkle, Mississippi State University, firstname.lastname@example.org
The Accounting Information Systems track highlights research that focuses on the link between accounting and information systems, including topics that range from IT governance to interorganizational information systems and draws from a variety of disciplines like accounting, psychology, sociology, cognitive science, behavioral science, economics, politics, computer science, and information technology.
Mini-Track 1: General Accounting Information Systems
Amelia Baldwin, University of Arkansas-Fort Smith, email@example.com
Accounting information systems (AIS) research focuses on the link between accounting and information systems. It includes topics that range from IT governance to interorganizational information sharing. The General Accounting Information Systems mini-track includes any and all topics in the field of AIS that are not included in the other more specialized mini-tracks. Suggested topics include systems integration, value of information systems, and global AIS and case studies.
Mini-Track 2: IS Control, Audit, and Reporting
Alec Cram, Bentley University, firstname.lastname@example.org
This mini-track is focused on the role that AIS plays in capturing and storing transactions, ensuring their accuracy, timeliness and validity, and satisfying the organization’s legal and regulatory requirements. AIS provides the vast majority of data required for operational, tactical, and strategic decision making, as well as the basis for interorganizational information sharing and external reporting to various stakeholder groups. Appropriate topics for this mini-track include (but are not limited to) continuous auditing, auditing end user systems, internal audit, COSO, CobiT, AS5, forensic auditing, data mining/business intelligence, querying, ebXML, XBRL, AIS use and data ambiguity.
Mini-Track 3: Enterprise IT Governance and Security for Compliance Management
Virginia Kleist, West Virginia University, email@example.com
The mini track topic of Enterprise IT Governance and Security for Compliance Management addresses the increasing importance of that subset of IT activities associated with fulfilling external regulatory or ethical obligations such as Sarbanes-Oxley, HIPAA, FDA, law enforcement reporting, socially responsible supply chain provenance and other information systems compliance requirements.
This mini track seeks to solicit research from a wide array of research areas including, but not limited to: a) Enterprise IT governance structures for effective compliance management, b) Enterprise compliance risk assessment and compliance risk management, c) Information assurance prioritization and strategy, d) Establishing auditable trust models for securing electronic commerce, e) Valuation of information assets for security assurance resource optimization, f) Budgeting for and cost effective management of information systems associated with governmental regulations, g) Successful and unsuccessful compliance management via automated, continuously auditing software solutions, and h) Shared information, interorganizational trust models and policy ontologies for compliance management.
Mini-Track 4: Accounting Information Systems Models, Designs and Implementation
Cheryl Dunn, Grand Valley State University, firstname.lastname@example.org
This mini-track is focused on the role that AIS plays in creating models to help better store, share information, reengineer, process and represent the organization’s resources, events and agents. This mini-track is intended to promote research on the different data and process models for AIS.
Appropriate topics for this mini-track include (but are not limited to) AIS design, Ontologies used for representation of AIS, Object Oriented databases for AIS, Items-Agent-Cash (IAC) Model, UML for modeling of AIS, AIS Architectures, Reengineering of legacy AIS into ERP systems, XBRL databases modeling and design, Resource-Event-Agent (REA) models, data models, Information sharing of AIS with supply chain systems, enterprise systems modeling, interorganizational information sharing, and data relevance.
Mini-Track 5: Accounting Information Systems and Big Data
Severin Grabski, Michigan State University, email@example.com
All areas of organizations are interested in the impact of big data. This mini-track focuses on the impact of big data on the accounting information systems (AIS) area, broadly defined. That is, this mini-track focuses on Big Accounting Data (BAD), and accounting data includes all data related to the events recorded by an organization’s enterprise system (including but not limited to HR, Supply Chain, Service Centers, General Accounting, and so forth) and how this data relates to data outside of the organization. For example, how are auditors going to use big data? Would the use of big data by auditors have helped to identify financial statement frauds? Would the use of big data by government auditors help identify Medicare claims frauds and other frauds? How can organizations use big accounting data to provide business insights, especially when combining this data with other data from outside the organization, such as tweets, web scrapings, and other data? How can predictive analytics be applied for security and control? What are the impediments to the use of big data within the AIS area? How can the embedded semantics from REA-based (Resource-Events-Agents) systems enhance the use of analytics and big data? What is the impact of big data on privacy? What is the role of enterprise risk management in the realm of big data?
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