International Research Symposium Accounting Information System

1494 WordsDec 15, 20146 Pages
Introduction Accounting Information System, also known as AIS, is a system that collects, stores and processes accounting and financial data for decision makers, is a common definition of AIS. An AIS is commonly a computer based method for tracking accounting information in conjunction with various information technology resources (Vrcek, 2013). The collected and processed data then is used to create statistical reports which can be used internally by the management department of a company or even by external parties like investors, creditors and tax authorities for decision making. There are two main bodies in the world that deal with research of AIS in the world: 1) International Research Symposium Accounting Information System…show more content…
Literature Search Strategy, Aims Preliminary Review and Evaluation Accounting information systems or AISs research needs to start by involving pluralistic visions of reality as a foundation for design , implementation and evaluation of systems and their outputs. A example that we can consider is to expand the scope of the information systems beyond economic sustainability to include social and environmental sustainability and consistencies (D.J. Dillard Brown, 2005). Research associated with designing, implementing and evaluating such systems requires a new pluralistic way of approaching a problem, in order to adequately respond to pluralistic social requirements. There are two theories that could support at the design, implementation and critical dialogics of a accounting information system. Critical dialogics provides information of how dialog can be used by gaining an understanding and responding to diverse information needs. Agonistic pluralism is a branch of democratic theory that conceptualizes progressive social change through democratic dialogic means recognizing the complexity of prevailing power dynamics and that competing perspectives and interests cannot be resolved through logic or reason (D.J. Dillard Brown, 2005). Agonistic pluralism gives the theoretical
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