Data models research in accounting: an evaluation of wholesale distribution software

Article Abstract:

Data are given on the order entry models for 12 wholesale distribution software programs that are evaluated to uncover their advanced semantics compiler under McCarthy's REA accounting model. The examination determines if the detailed semantics resulted in a common and basic accounting model. The semantics could be properly prepared with the entity-relationship modeling method. All of their record formats are based on the plans taken from normalization theory.

Prepackaged software, Software, Accounting software

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A model of control and audit procedure change in evolving data processing systems

Article Abstract:

The frequent changes to data processing systems create problems for the system auditors. Researchers have produced a model that allows auditors to identify the data processing system locations were audit procedures and controls must be changed when larger data processing system changes are made. Auditors only need to examine areas where changes at the system level will produce structural changes at the subsystem level.

Information resources management, Information storage and retrieval systems, Internal auditing

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Rational economic behavior and lobbying on accounting issues: evidence from the oil and gas industry

Article Abstract:

Research has centered on the existence of alternate accounting methods and management's support of these methods. There was an investigation on the connections between a particular form of accounting for gas and oil producing activities and the effect the system may have on corporate cash flows. Lobbying by managers was consistently predicted by the contrast and cash flow effects.

Finance, Petroleum industry, Cash flow

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