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Accounting software assets: a valuation model for software

Article Abstract:

Current accounting standards have not kept pace advances in technology for the treatment of information technology system assets. A quantitative valuation model for information technology systems is presented.

Author: Ben-Menachem, Mordechai, Gavious, Ilanit
Publisher: American Accounting Association
Publication Name: Journal of Information Systems
Subject: High technology industry
ISSN: 0888-7985
Year: 2007
Prepackaged software, Computer Software, Software Publishers, Capital funds & cash flow, Asset & Risk Management, Asset Accounting, Models, Software, Economic aspects, Valuation, Assets (Accounting), Software quality, Asset management, Technology asset management, Report

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The evaluation of application controls in accounting software: a short instructional case

Article Abstract:

A short instructional case is presented to help students identify whether appropriate controls exist when executing unauthorized transaction using an accounting software.

Author: Lehmann, Constance M., Heagy, Cynthia D., Norman, Carolyn Strand
Publisher: American Accounting Association
Publication Name: Journal of Information Systems
Subject: High technology industry
ISSN: 0888-7985
Year: 2007
Usage, Study and teaching, Accounting, Accounting software, Integrated accounting software, Case study, Internal control (Accounting)

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Subjects list: United States
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