...Effects of Technology on Accounting Information Systems James King University of Phoenix: ACC/340 Accounting Information Systems I Instructor: Ray Dahmer June 27, 2011 Effects of Technology on Accounting Information Systems The information age and the resulting technological advances have made an impact on every functional area of the accounting industry including auditing, taxation, financial, and managerial accounting (Bagranoff, Simkin, & Norman, 2008). Information systems consist of data input and processing devices, applications, personnel, and procedures, all of which produce information that management uses to make crucial business decisions (Bagranoff, Simkin, & Norman, 2008). This paper contains a discussion of modern accounting information systems and the influence of those systems in the changing landscape of the accounting profession. New Technology and Its Effect on Business The introduction of modern information technology into the accounting profession has produced advances in the industry and in the design of accounting information systems. All but gone are the days of spiral bound ledgers and adding machines. Accounting applications running on computer systems with two-gigahertz processors and gigabytes worth of memory perform accounting tasks in modern organizations. The information generated by modern accounting information systems from the data gathered by the input terminals within the system, informs managers about the situation...
Words: 981 - Pages: 4
...The Effects of a Business Continuity Plan on Information Systems Ronald E. Stamm Jr. ISYS 204 Professor Choi October 6th, 2011 Abstract Since the dawn of the new millennium, as more and more companies are becoming more technologically savvy, they have been coming to the realization that there is a need to protect that data somehow. These companies seek out IT professionals who help them create Business Continuity Plans. These Business Continuity Plans help companies better safeguard and effectively retain their essential data in the case of a catastrophic failure of their network infrastructure. In this essay, I will be discussing the different intricacies of a Business Continuity Plan and how to effectively build one to suit the needs of the individual company. The Effects of a Business Continuity Plan on Information System A frog if put in cold water will not bestir itself if that water is heated up slowly and gradually and will in the end let itself be boiled alive, too comfortable with continuity to realize that continuous change at some point may become intolerable and demand a change in behavior. (Handy, 1990) There have been so many companies over the years that have failed due to lack of a proper Business Continuity Plan. Taking the time and utilizing the correct resources to create a Business Continuity Plan can easily counteract this. In this essay, I will provide an example of a few companies who did not have proper Business Continuity Plans and...
Words: 3859 - Pages: 16
...RESEARCH VOLUME 3, ISSUE 1, JANUARY 2014 ISSN 2277-8616 The Impact Of Accounting Information Systems (AIS) On E-Commerce Analytical Study-Service Sector-Jordan ASE Dr. Muhannad Akram Moqbel Abstract: study examines the effect of accounting information systems for listed companies in the services sector in the Amman Stock Exchange on ecommerce using three main aspects: The presence accurate accounting information system imposes on companies that the development of its methods to handle e-commerce, The effects on accounting information systems under the E-commerce will relate to influence the components of accounting information systems and the last one is The effects on accounting information systems under the E-commerce will change the resources of the physical and human resources companies. Keywords: AIS Accounting Information Systems, Service Sector, E-commerce, Amman Security Exchange ASE, Physical Resources, Human Resources. ———————————————————— 1 INTRODUCTION THIS study examines the effect of accounting information systems for listed companies in the services sector in the Amman Stock Exchange on e-commerce. As known the service sector in Jordan is the most important sector between another sectors in (ASE) , Therefore, the need arises to pay attention to this sector to see how technological development quotient, and particularly the presence of companies use accounting information systems, and with a process of ecommerce in its the marketing organizing. E-commerce represents...
Words: 2873 - Pages: 12
...Hacking Describe a negative aspect of ICT’s impact on the information society. Describe how ICT has brought this about and what society is has done in response to it. Abstract Hacking has been and still disease different societies suffer from. The essay aims to provide the reader with knowledge regarding the effects hacking caused to our society, and how the society responded and tried to solve or minimize those effects. Different issues regarding hacking are discussed, such as the motivations that were behind guiding hackers who were at first computer professional to perform unauthorized activities, at the same time a discussion about the types of attacks can be found. The society response to hacking attacks lacks till this moment the ability to stop or completely prevent attacks from happening because as long as security tools are developed, more sophisticated hacking attacks are invented. That’s why we should start to think about hacker’s psychology as the main way to prevent and stop attacks by understanding their needs or desires. Introduction The Oxford English Dictionary defines hacking as “cut or chop roughly; mangle: cut (one’s way)”… to its present definition as “gain unauthorized access (to data in a computer)”. Banks (1997:11) defines hacking as “something that boring mainframe computer operators did to improve performance and battle boredom.” Here banks focuses on boredom as the reason of hacking. A more technical definition of hacking according...
Words: 4368 - Pages: 18
...understanding of the bullwhip effect and furthermore also insight to the challenges of distributing material and information within a supply chain. I have applied the cause-effect theory in order to obtain an understanding of the root causes, the reasons, to why the bullwhip effect, the result, occurred in the supply chain in the LEGO game (Slack, Chambers and Johnston, 2010). Hence the structure of this assignment will be based upon a cause-effect analysis which treats the experienced bullwhip effect as the result. Thus this assignment describe the causes of this effect identified through reflecting upon the LEGO supply chain game played September 25, 2015. Bullwhip effect The bullwhip effect is unexpected distortion of information observed in a supply chain and can be caused by demand fluctuations e.g. variability, which is processed and amplified through the companies in a supply chain. The demand fluctuations are amplified as they are processed upstream in the supply chain and hence the swings, the demand order variability, of the “bullwhip” can be expected to increase the farther upstream in the supply chain a company is located (Lee, Padmanabhan and Wheng, 1997). Reflections and learning outcome from the game I will divide this reflection and learning outcome section in two parts; (1) Round 1 where each “function” in the supply chain operated individually and without information sharing; (2) Round 2 where we were allowed to share information and organize the collaboration...
Words: 1424 - Pages: 6
...English (2005) defined BI "quality information in well-designed data stores coupled with business friendly software tool that provide knowledge workers timely access, effective analysis and intuitive presentation of the right information, enabling them to take right actions or make decisions". White (2005) it defined BIS as information systems that provide information and improve its quality that supports decision making and achieves business goals. It divided BIS into two parts: 1) data warehouse 2) access to data, data analysis and reporting. KalKaota &Robinson, (1999) business intelligence systems infrastructure components that support the quality of decision making: 1. Key information technology related to store data (Extraction, transforming...
Words: 1108 - Pages: 5
...one of the main World Bank. The bank have been open at many country. So they have high reputation. The bank are providing a personal banking, online banking, mortgages, bank accounts, credit cards, savings, loans and more even though at an international level. Many people are able to loan the money. The computer are facing lot of problem. So this will highly effect the reputation and can cause lot of trouble to the people. The problem was cause from the junior technician. The problem happen when the process of the software upgrade. The problem that may cause to the problem is a lot of number of workers. Lot number of workers and unexperienced workers have cause to the situation. The salary of the workers also the factor of the problem. The workers said that they should receive more from what they receive now a days. This may cause the worker not interested to the works. Chief executive of RBS said that the problem came from the technology and not from the workers. He said that the error is understood to have occurred after a software update froze part of the banks’ computer systems last Wednesday, affecting 17 million customers. Although the problem was resolved on Friday, it created a backlog of more than 100 million transactions that were not paid in or out of bank accounts as they should have been. The problem will hang and take a long time when the worker will dismiss and the new unexperienced workers will replace...
Words: 3360 - Pages: 14
...hats do. They usually stay in the cyber underworld to keep updated on attacks and information. Black hat hackers are the most rare and elite of all the hacker groups. Most are connected with criminal activities, such as espionage. (2001) Not all hackers labeled black hat hackers are connected with criminal activities in real life. There are many "old school" hackers considered black hat. They are the ones that are usually from the 1960's and use the word hacker with honor and freedom. (Quinter 2) Most of these hackers do not have a negative intent they are usually programs from Stanford or MIT. They have good ethics and believe in open source and fixing flaws in programming. Most black hat hackers are criminals and are very powerful. (Glenn 8) Political and personal revenge is a major motivating factor in becoming a true black hat hacker, but the most elite hackers go for the money. Industrial espionage is one of the best paid jobs for a hacker. A typical espionage attacks takes about three weeks and they usually pull in a million dollars a job. Black hats are good at what they do and usually don't get caught. Around 90% of companies reported at least one attack in the last year. Three-fourths of them reported some kind of financial loss because of the attacks, and 19% reported ten or more attacks. Hacking Research Paper Hacking Describe a negative aspect of ICT’s impact on the information...
Words: 4683 - Pages: 19
...Opportunities, Objectives, and Constraints Matrix |Project: Employee Benefits System |Project Manager: (instructor name) | |Created by: (student name) |Last Updated by: (student name) | | | | |Date Created: (date) |Date Last Updated: (date) | |CAUSE AND EFFECT ANALYSIS |SYSTEM IMPROVEMENT OBJECTIVES | | | | |Problem or Opportunity |Causes and Effects |System Objective |System Constraint | | | ...
Words: 673 - Pages: 3
...Bullwhip Effect Analysis A significant phenomenon in supply chain management (SCM), first observed by Forrester (1961), shows that the orders variability along the upstream direction is amplified in supply chain networks. Subsequently this observation was termed as bullwhip effect by Lee, Padmanabhan, and Whang (1997a, 1997b). Such extreme distortion for the actual end customer demand to upstream have been proved to significantly increase costs and lower performance (Chen, L. and Lee, H. L. 2012; Wang, X. and Disney, S. M. 2016). In this regard, many research has been achieved to investigate the bullwhip effects from the perspective of supply chain and operation research. In construction industry, Taylor, J. and Bjornsson, H. (1999) firstly studied demand distortion of construction material and discovered that cumulative orders from contractors amplified along the upstream to the supply house due to the inability to share information. However, unfortunately, very limited research has been done to focus on the bullwhip effect in construction industry. Current study regarding the reduction of bullwhip effect can be briefly divided into three main aspects. One stream is to focus on information sharing mechanism to decrease bullwhip effect as well as increase supply chain stability (Ouyang, Y. 2007; Agrawal, S. et al., 2009; Dai, H. et al., 2016, Dominguez, R. et al., 2014). In fact, technologies, aimed at enhancing information sharing and communication mechanism, has been broadly...
Words: 1022 - Pages: 5
...THREAT FRAMEWORK Information systems are frequently exposed to various types of threats which can cause different types of damages that might lead to significant financial losses. Information security damages can range from small losses to entire information system destruction. The effects of various threats vary considerably: some affect the confidentiality or integrity of data while others affect the availability of a system. Currently, organizations are struggling to understand what the threats to their information assets are and how to obtain the necessary means to combat them which continues to pose a challenge. The ISF’s Information Risk Analysis Methodology (IRAM) enables organizations to access business information risk and select the right set of security controls to mitigate that risk. IRAM2 Founded in 1989, the Information Security Forum (ISF) is an independent, not-for-profit association of leading organizations from around the world. It is dedicated to investigating, clarifying and resolving key issues in cyber, information security and risk management by developing best practice methodologies, processes and solutions that meet the business needs of its Members. ISF aims its products at large public and private sector organizations, and produces an annually updated Standard of Good Practice for Information Security. This approach has three phases: a business impact assessment which determines the security requirements of the business, a threat and vulnerability...
Words: 2215 - Pages: 9
...bullwhip effect in supply chain: Reflections after a decade” . CELS 2008, Jönköping, Sweeden. (presented by EmreEryılmaz). Note: This is the final draft version of this paper. Please cite this paper (or this final draft) as above. You can download this final draft from http://research.sabanciuniv.edu. THE BULLWHIP EFFECT IN SUPPLY CHAIN Reflections after a Decade Gürdal Ertek, Emre Eryılmaz Sabancı University, Orhanlı, Tuzla, 34956, Turkey Abstract A decade has passed since the publication of the two seminal papers by Lee, Padmanabhan and Whang (1997) that describes the “bullwhip effect” in supply chains and characterizes its underlying causes. The bullwhip phenomenon is observed in supply chains where the decisions at the subsequent stages of the supply chain are made greedily based on local information, rather than through coordination based on global information on the state of the whole chain. The first consequence of this information distortion is higher variance in purchasing 1 quantities compared to sales quantities at a particular supply chain stage. The second consequence is increasingly higher variance in order quantities and inventory levels in the upstream stages compared to their downstream stages (buyers). In this paper, we survey a decade of literature on the bullwhip effect and present the key insights reported by researchers and practitioners. We also present our reflections and share our vision of possible future. Keywords: Bullwhip Effect, Information...
Words: 4290 - Pages: 18
...THE BULLWHIP-EFFECT IN A MULTI LEVEL SUPPLY CHAIN NETWORK Research in Progress Reisich, Friedrich, University of Duisburg-Essen, 2247800, Essen, Germany, friedrich.reisich@stud.uni-due.de Abstract Forrester discovered the amplification and oscillation of order information in supply chains about 55 years ago and called it the Bullwhip Effect. Since then researchers look for reasons and try to find countermeasures. Most of the countermeasures which were formulated in the last decades are based on experiments with simple linear supply chain models consisting of two to four serial levels. In reality supply chains are complex and dynamic systems. In this paper we developed a dynamic simulation model of a complex simulation network and statistically examine whether the countermeasures described in the scientific literature work or do not work. The preliminary results shows us that at least one countermeasure which works perfectly in linear supply chains is also suitable for complex supply chain networks. Keywords: Bullwhip Effect, Forrester Effect, Whiplash Effect, Supply Chain Networks.. IS Research Fundamentals 1 1 Introduction The Bullwhip Effect or Forrester Effect is a major problem in supply chains. It was first discovered by Forrester (1972) who realized that variations of demand increase up as one moves up the supply chain from the ultimate customer to the ultimate producer. This phenomenon is considered one of the main reasons for inefficiencies...
Words: 2645 - Pages: 11
...CASE STUDY JENNIFER CHILDS PHARMACEUTICALS Contents * Breakdown of case study (Background) * The analyzing method * Model * Analyses of the case study (By method of comparison) * Projects * Product development * Production * operation * Marketing * Analysis of the projects (summary): * Question 1 * Question 2 * Question 3 Case study Breakdown of case study Jennifer Childs is the CEO of a mid-sized global pharmaceutical company that has offices and manufacturing plants in 8 countries. The company is moving in to new markets moving to a globalized company trend. The pharmaceutical company is experiencing and highly profitable year with $ 2 000 000 above projected profit margin. The focus is to use above profit for reinvestment into the company The CEO Jennifer Childs meets with 3 managers of the company to task them to present projects that focus to achieve the mission and vision of the company. The request for personal was given verbally Mission statement (themes) * Reduce cost * increased profit The analyzing method Used is the method where a scenario is established where by the preferred effective and efficient model for success to the requirements is established. This preferred model then is used to compare it to the case study and highlight where problems and issues exists, where by the case study is analyzed and core problems is highlighted Model: The model is based on effective, efficient...
Words: 10213 - Pages: 41
...Much of the technology is aimed not at improving the efficiency of current office procedures, but at altering the nature of office work altogether. The development of automated office systems raises a number of issues for the organization. How will this technology be received by organization members? How will it affect the definition of traditional office work? What will be its impact on individuals, work groups, and the structure of the organization? This paper presents a descriptive model and propositions concerning the potential impacts of office automation on the organization and it stresses the need, when implementing automated office systems, to take a broad perspective of their potential positive and negative effects on the organization. The need for further research examining the potential effects of office automation is emphasized. CR Categories and Subject Descriptors: J. 1 [Administrative Data Processing]--business; K.4.3 [Computers and Society]: Organizational Impacts General Terms: Experimentation, Management, Theory, Human Factors Additional Key Words and Phrases: office automation, automated office systems, impact on organizations, electronic mail Authors' Present Address: Marrgrreth H. Olson and Henry C. Lucas, Jr., Computer Applications and Information Systems Area, Graduate School of Business, 100 Trinity Place, New York, New York 10006. Permission to copy without fee all or part of this material is granted provided that the copies are not...
Words: 8078 - Pages: 33
