Accounting & Management Information Systems Bibliography K-Z

A-J  |  K-Z

Provided by James R. Martin, Ph.D., CMA
Professor Emeritus, University of South Florida

AIS and MIS Main

See the Journal of Information Systems and International Journal of Accounting Information Systems for many articles not included here.

Kaercher, J. E. 1972. A general retrieval system. Management Accounting (December): 27-30.

Kajuter, P. and H. I. Kulmala. 2005. Open-book accounting in networks: Potential achievements and reasons for failures. Management Accounting Research (June): 179-204.

Kaminiski, J. E. 1965. EDP self-evaluation. Management Accounting (November): 27-29.

Kamph, H. N. 1961. Is your accounting system productive? N.A.A. Bulletin (March): 53-68.

Karaevli, A., S. Ozcan and A. Wintermeyer. 2020. The four competencies every IT workforce needs. MIT Sloan Management Review (Fall): 1-6.

Karchner, Q. L. Jr. 1980. How one plant automated its collection of data. Management Accounting (September): 45-48.

Kast, F. E. and J. E. Rosenzweig. 1972. General systems theory: Applications for organization and management. The Academy of Management Journal 15(4): 447-465.

Kavanagh, M. J. and M. Thite. 2008. Human Resource Information Systems: Basics, Applications, and Future Directions. Sage Publications.

Keenoy, C. L. 1958. The impact of automation on the field of accounting. The Accounting Review (April): 230-236.

Keith, M., H. Demirkan and M. Goul. 2017. The role of task uncertainty in IT project team advice networks. Decision Sciences 48(2): 207-247.

Kelly, W. E. 1971. Computer systems: Slaves or masters? Management Accounting (October): 9-11.

Keough, W. H. 1964. Computers - Some legal aspects. N.A.A. Bulletin (February): 21-26.

Kernan, J. B. and G. H. Haines Jr. 1971. Environmental search: An information-theoretic approach. Decision Sciences 2(2): 161-171.

Kerrigan, H. D. 1955. Electronic data processor - A milestone in machine method. The Accounting Review (October): 660-665.

Keys, B. and Y. Zhang. 2020. Introducing RPA in an undergraduate AIS course: Three RPA exercises on process automations in accounting. Journal of Emerging Technologies in Accounting 17(2): 25-30.

Khallaf, A. and T. R. Skantz. 2015. R & D productivity following first-time CIO appointments. International Journal of Accounting Information Systems (16): 55-72.

Kida, T. and J. F. Smith. 1995. The encoding and retrieval of numerical data for decision making in accounting contexts: Model development. Accounting, Organizations and Society 20(7-8): 585-610.

Kim, G., V. J. Richardson and M. W. Watson. 2018. IT does matter: The folly of ignoring IT material weaknesses. Accounting Horizons (June): 37-55.

Kim, S. K. and Y. S. Suh. 1991. Ranking of accounting information systems for management control. Journal of Accounting Research (Autumn): 386-396.

Kim, S. S. and N. K. Malhotra. 2005. A longitudinal model of continued IS use: An integrative view of four mechanisms underlying postadoption phenomena. Management Science (May): 741-755.

Kimball, R., M. Ross, W. Thornthwaite and J. Mundy. 2010. The Kimball Group Reader: Relentlessly Practical Tools for Data Warehousing and Business Intelligence. Wiley.

Kircher, P. 1965. Coding accounting principles. The Accounting Review (October): 742-752.

Kircher, P. 1967. Classification and coding of accounting information. The Accounting Review (July): 537-543.

Klamm, B. K. and M. L. Weidenmier. 2005. ERP lockup: Planning successful data jailbreaks. Strategic Finance (July): 49-53. (Steps for unlocking the data in ERP systems to generate custom reports: 1. Understand your business processes and activities, 2. Link business processes to transaction cycles, 3. Link ERP window screens to modules and tables, and 4. Plan your report).

Klamm, B. K. and M. W. Watson. 2011. IT control weaknesses undermine the information value chain. Strategic Finance (February): 39-45.

Klaus, J. P., K. Philipp, A. Masli, K. Guerra and L. Kappelman. 2022. Prioritizing IT management issues and business performance. Journal of Information Systems (Summer): 83-99.

Klein, L. and R. M. Jacques. 1991. 'Pillow talk' for productivity. Management Accounting (February): 47-49. (Related to using bar codes and EDI).

Kleis, L., B. R. Nault and A. S. Dexter. 2014. Producing synergy: Innovation, IT, and productivity. Decision Sciences 45(5): 939-969.

Kmetz, J. L. 1984. An information-processing study of a complex workflow in aircraft electronics repair. Administrative Science Quarterly 29(2): 255-280.

Knechel, W. R. 1985. An analysis of alternative error assumptions in modeling the reliability of accounting systems. Journal of Accounting Research (Spring): 194-212.

Kneer, D. C. and J. W. Wilkinson. 1984. Data-base management systems: Do you know enough to choose? Management Accounting (September): 30-35,38.

Kobelsky, K. W., V. J. Richardson, R. E. Smith and R. W. Zmud. 2008. Determinants and consequences of firm information technology budgets. The Accounting Review (July): 957-995.

Kocakülâh, M. C., A. Norris and D. Danko. 2013. How lean and six sigma redesigned an IT department by reducing costs and increasing efficiencies. Cost Management (May/June): 39-47.

Koch, R. 2015. Big data or big empathy? Strategic Finance (December): 62-63.

Koenigsberg, E. 1962. A short note on SANS. Management Science (January): 201-209.

Koester, R. and F. Luthans. 1979. The impact of the computer on the choice activity of decision makers: A replication with actual users of computerized MIS. The Academy of Management Journal 22(2): 416-422.

Kogan, A., E. F. Sudit and M. A. Vasarhelyi. 1997. Management accounting in the era of electronic commerce. Management Accounting (September): 26, 28-30.

Kole, M. A. 1988. Controlling costs with a database system. Management Accounting (June): 31-35.

Koo, M., H. Lin, and G. Smedley. 2008. The added value of IT investment: A demand-side perspective. Journal of Emerging Technologies in Accounting (5): 175-187.

Koontz, M. M. 1956. Choose the computer the company needs. N.A.C.A. Bulletin (July): 1317-1322.

Koontz, M. M. 1957. Modern communications for modern equipment. N.A.C.A. Bulletin (January): 613-625.

Kostetsky, O. 1966. Decision making, information systems, and the role of the systems analyst. Management Science (October): C17-C20.

Koven, J. 1996. Making the move to client/server. Management Accounting (February): 20-21.

Krafft, J. E. 1967. A payback approach to an integrated business system. Management Accounting (September): 50-54.

Krahel, J. P. and W. R. Titera. 2015. Consequences of big data and formalization on accounting and auditing standards. Accounting Horizons (June): 409-422.

Krasney, M. 1971. Accounting controls for corporate EDP costs. Management Accounting (March): 17-18, 26.

Krishnan, R. 2005. The effect of changes in regulation and competition on firms' demand for accounting information. The Accounting Review (January): 269-287.

Krull, J. and K. Rich. 2012. 10 questions audit committees should ask: Managing information technology risks. The CPA Journal (October): 68-71.

Kulczycki, G. 1997. Information security. Management Accounting (December): 18, 20-22, 24. (Basic guidelines).

Kwerel, S. M. 1968. Information retrieval for media planning. Management Science (December): B137-B160.

Kwo, T. T. 1965. The potential for office automation in department stores. Management Science (August): B271-B281.

LaFond, R. and R. L. Watts. 2008. The information role of conservatism. The Accounting Review (March): 447-478.

LaMar, D. M. and H. Stern. 1967. Information systems in management science. Management Science (October): B114-B120.

Lampe, J. C. 1977. Electronic funds transfer systems. Management Accounting (March): 37-41.

Lampe, J. C. 2002. Discussion of an ontological analysis of the economic primitives of the extended-REA enterprise information architecture. International Journal of Accounting Information Systems 3(1): 17-34.

Lang, S., M. Masoner and A. Nicolaou. 2001. An empirical examination of the influence of organizational constraints on information systems development. International Journal of Accounting Information Systems 2(2): 103-124.

Langit, L., K. S. Goff, D. Mauri and S. Malik. 2009. Smart Business Intelligence Solutions with Microsoft® SQL Server® 2008. Microsoft Press.

Lankton, N., J. B. Price and M. Karim. 2021. Cybersecurity breaches and the role of information technology governance in audit committee charters. Journal of Information Systems (Spring): 101-119.

Laurier, W., S. Horiuchi and M. Snoeck. 2021. An executable axiomatization of the REA2 ontology. Journal of Information Systems (Fall): 133-154.

Lanz, J. 2015. Conducting information technology risk assessments. The CPA Journal (May): 6-9.

Lanz, J. 2017. The chief information security officer: The new CFO of information security. The CPA Journal (June): 52-57.

Lanz, J. and B. I. Sussman. 2020. Information security program management in a COVID-19 world. The CPA Journal (June): 28-35.

Larsen, T. J., F. Niederman, M. Limayem and J. Chan. 2009. The role of modelling in achieving information systems success: UML to the rescue? Information Systems Journal 19(1): 83-117. (This paper was published online in 2007. UML stands for Unified Modeling Language).

Larson, S. A. 1993. Selecting a new payroll/human resources information system. Management Accounting (October): 28-31.

Lau, E. L., M. A. van der Laan, A. Kruis and R. F. Speklé. 2012. Management control of support services: Organizational embeddedness and non-strategic IT. Advances in Management Accounting (20): 241-265.

Laursen, G. H. N. and J. Thorlund. 2010. Business Analytics for Managers: Taking Business Intelligence Beyond Reporting. Wiley.

LaValle, S., E. Lesser, R. Shockley, M. S. Hopkins and N. Kruschwitz. 2011. Special report: Analytics and the new path to value. MIT Sloan Management Review (Winter): 22-32. (Survey).

Lavery, R. 2001. Does application hosting make sense for you? Strategic Finance (September): 44-49.

Lawrence, F. B., D. F. Jennings and B. E. Reynolds. 2004. ERP in Distribution. South-Western Educational Publishing.

Lawton, J. 2015. Can you quantify the value of your data? Cost Management (March/April): 26-32.

Lawton, W. H. 1925. Modern Accounting Systems. Journal of Accountancy (April): 349-350.

Lee, F., D. Vogel and M. Limayem. 2003. Virtual community informatics: A review and research agenda. The Journal of Information Technology Theory and Application (JITTA) 5(1): 47-61.

Lee, S. and I. Han. 2000. The impact of organizational contexts on EDI controls. International Journal of Accounting Information Systems 1(3): 153-177.

Leech, S. A. 2001. Introduction: First International Research Symposium on Accounting Information Systems. International Journal of Accounting Information Systems 2(4): 193-194.

Lehmann, C. M., C. D. Heagy and V. L. Willson. 2011. A realistic test of transfer: Do novices in established groups represent problems similarly to experienced information systems professionals after group interaction? Issues in Accounting Education (February): 39-65.

Lenihan, J. F. 1970. Applied programming packages are growing in importance. Management Accounting (January): 12-14.

Leon, J. F. 2008. Protect your wireless network - And your business. Journal of Accountancy (November): 88-92.

Leon, J. F. 2009. Password management strategies for safer systems. Journal of Accountancy (July): 54-59.

Leone, B. P. and T. S. Rose. 1987. Installing a microcomputer based accounting system: One company's experience. Management Accounting (May): 34-37. (Related to internal auditing).

Levenstein, M. 1998. Accounting for Growth: Information Systems and the Creation of the Large Corporation. Stanford University Press.

Levy, M. A. 1990. Sun Microsystems automates financial reporting. Management Accounting (January): 24-27.

Liang, H., N. Wang, Y. Xue, S. Ge and S. Ransbotham. 2018. Can IT be too in sync with business strategy? MIT Sloan Management Review (Spring): 1-5. (Alignment vs. agility).

Lieberman, A. Z. and A. B. Whinston. 1975. A structuring of an events-accounting information system. The Accounting Review (April): 246-258.

Lieberman, I. J. 1956. A mathematical model for integrated business systems. Management Science (July): 327-336.

Limayem, M. 1996. A design methodology for embedding decision guidance into GDSS. Group Decision and Negotiation (5): 143-164.

Limayem, M. 2005. Culture and anonymity in GSS meetings, in Encyclopedia of Information Science and Technology, Khosrow-Pour, M. (Ed.): 655-659. Idea Group Publishing, Hershey, PA.

Limayem, M. 2006. Human versus automated facilitation in the GSS context. The DATA BASE For Advances in Information Systems 37(2-3): 156-166.

Limayem, M. and C. M. K. Cheung. 2008. Understanding information systems continuance: The case of internet-based learning technologies. Information and Management (45): 227-232.

Limayem, M., F. Bergeron and A. Richard. 1997. IT Usage: Objective measures versus subjective measures. Systemes d'information et Management 1(2): 51-69.

Limayem, M., M. Khalifa and J. Coombes. 2003. Culture and anonymity in GSS meetings, in Information Management: Support Systems & Multimedia Technology: 150-161. Ditsa, G. (Ed.), Idea Group Publishing, Hershey, PA.

Limayem, M., M. Khalifa and W. Chin. 2004. CASE tools usage and impact on system development performance. The Journal of Organizational Computing and Electronic Commerce 14(3): 153-174.

Limayem, M., P. Banerjee and L. Ma. 2006. Impact of GDSS: Opening the black box. Decision Support Systems 42(2): 945-957.

Limayem, M., S. Hirt and C. M. K. Cheung. 2007. How habit limits the predictive power of intentions: The case of IS continuance. MIS Quarterly 31(4): 705-737.

Limor, R. 2015. Knowledge resources and book reviews. Journal of Information Systems (Spring): 163-166.

Lin, P. P. 2014. What CPAs need to know about big data. The CPA Journal (November): 50-55.

Lindquist, C. E. 1961. A new service cuts clerical and data processing costs. N.A.A. Bulletin (July): 19-24.

Lineberry, S. 2007. The human element: The weakest link in information security. Journal of Accountancy (November): 44-47.

Linsner, R. 2018. Digitalization with SAP S/4HANNA: What will happen to the management accountant? Cost Management (September/October): 21-26.

Listerman, R. A. and J. Romesberg. 2009. Are we safe yet? Creating a culture of security is key to stopping a data breach. Strategic Finance (July): 27-33.

Littrell, E. K. 1984. High tech: The challenge to management accounting. Management Accounting (October): 33-36.

Liu, A. Z., M. Pincus and S. X. Xu. 2023. Enterprise system implementation and cash flow volatility. Contemporary Accounting Research 40(3): 1937-1965.

Ljungdahl, P. W. 1971. Enterprise account system for agricultural businesses. Management Accounting (April): 31-36.

Loeb, M. 2002. Return on information security investments: Myths vs. realities. Strategic Finance (November): 26-31.

Loewe, D. 1982. How Weyerhaeuser made its MIS work. Management Accounting (January): 16-20.

Loh, L. and N. Venkatraman. 1992. Determinants of information technology outsourcing. Journal of Management Information Systems 9(1): 7-24.

Loraas, T. M. and K. G. Key. 2010. Integrating AIS and accounting for income taxes: From calculation to disclosure. Issues in Accounting Education (August): 583-597.

Lowe, A. 2001. Accounting information systems as knowledge-objects: Some effects of objectualization. Management Accounting Research (March): 75-100.

Lowe, A. and B. Doolin. 1999. Casemix accounting systems: New spaces for action. Management Accounting Research (September): 181-201.

Lubas, D. P. 1976. Developing a computerized general ledger system. Management Accounting (May): 53-56.

Lucas, H. C. Jr. 1974. An empirical study of a framework for information systems. Decision Sciences 5(1): 102-114.

Lucas, H. C. Jr. 1975. The use of an accounting information system, action and organizational performance. The Accounting Review (October): 735-746.

Lucas, H. C. Jr. 1976. The implementation of computer-based models. Management Accounting (February): 49-50.

Lucas, H. C. Jr. 1981. Implementation: The Key to Successful Information Systems. New York, NY: Columbia University Press.

Lueth, W. A. 1963. Organizing EDP for internal control. N.A.A. Bulletin (January): 39-40.

Lusk, E. J. 1979. A test of differential performance peaking for a disembedding task. Journal of Accounting Research (Spring): 286-294.

Lyzenga, F. A. 1970. Mechanized financial exhibits. Management Accounting (September): 44-47.

Macintosh, N. B. 1981. A contextual model of information systems. Accounting, Organizations and Society 6(1): 39-52.

Mackie, B. 2011. Decision-making and information needs: The most complex questions. Cost Management (September/October): 23-33.

Maguire, K. 2016. Technology workbook: Handling IT questions in an uncertain economy. Strategic Finance (May): 62-63.

Mahama, H., M. Z. Elbashir, S. G. Sutton and V. Arnold. 2016. A further interpretation of the relational agency of information systems: A research note. International Journal of Accounting Information Systems (20): 16-25.

Mahlendorf, M. D. 2014. Discussion of The multiple roles of the financeorganization: Determinants, effectiveness, and the moderating influence of information systems integration. Journal of Management Accounting Research 26(2): 33-42.

Maiga, A. S. and F. A. Jacobs. 2011. Selection bias and endogeneity issues on the relationship between information technology and firm performance. Advances in Management Accounting (19): 109-131.

Malhotra, A. and A. Arvind. 2005. Virtual workspace technologies. MIT Sloan Management Review (Winter): 11-14.

Malhotra, N. K., S. S. Kim and A. Patil. 2006. Common method variance in IS research: A comparison of alternative approaches and a reanalysis of past research. Management Science (December): 1865-1883.

Malloy, F. W. 1958. How we integrated the purchasing-receiving operation. N.A.A. Bulletin (June): 87-91. (Case study).

Mann, F. C. and L. K. Williams. 1960. Observations on the dynamics of a change to electronic data-processing equipment. Administrative Science Quarterly 5(2): 217-256.

Mansfield, M. D. 1983. Plugging the DP gap: Small computers for big business. Management Accounting (September): 58-61.

Mansour, A. H. and H. J. Watson. 1980. The determinants of computer based information system performance. The Academy of Management Journal 23(3): 521-533.

Mantell, L. H. 1968. A note on systems theory and the idea of interface. The Academy of Management Journal 11(1): 126-128.

March, S. T. and G. F. Smith. 1995. Design and natural science research on information technology. Decision Support Systems 15(4): 251-266.

Marchand, D. A. and J. Peppard. 2013. Why IT fumbles analytics: Tech projects should focus less on technology and more on information. Harvard Business Review (January/February): 104-112. (Five guidelines).

Marginson, D. 2006. Information processing and management control: A note exploring the role played by information media in reducing role ambiguity. Management Accounting Research (June): 187-197.

Marks, M. R. 1962. Integrating the systems, programming and data processing functions. N.A.A. Bulletin (April): 61-67.

Markus, M. L. and J. Pfeffer. 1983. Power and the design and implementation of accounting and control systems. Accounting, Organizations and Society 8(2-3): 205-218.

Marley, J. L. 1950. Punched card installations must be planned. N.A.C.A. Bulletin (September): 27-38.

Marley, J. L. 1952. Your tabulating installation needs attention. N.A.C.A. Bulletin (December): 516-523.

Marquis, H. A. 2006. Finishing off IT. MIT Sloan Management Review (Summer): 12-15.

Marshall, C. A. and F. Y. Garrison, Jr. 1963. An order-invoice procedure to increase sales and profits. N.A.A. Bulletin (March): 51-59.

Marshall, R. M. 1972. Determining an optimal accounting information system for an unidentified user. Journal of Accounting Research (Autumn): 286-307.

Martin, J. R. 1998. Expanding the perspective of performance analysis to include the concepts of SPC, ABCM and REA database systems. Advances in Accounting Education (1): 25-41. (Summary).

Martin, M. P. 1987. The human connection in system design: Designing systems for change. Journal of Systems Management (July): 14-18.

Martin, M. P. and M. Lam. 2003. Accounting Information Systems: Cases and Readings. Prentice Hall.

Martins, L. L. and A. Kambil. 1999. Looking back and thinking ahead: Effects of prior success on managers' interpretations of new information technologies. The Academy of Management Journal 42(6): 652-661.

Martinsons, M., R. Davison and D. Tse. 1999. The balanced scorecard: A foundation for the strategic management of information systems. Decision Support Systems (25): 71-88. (Summary).

Mascha, M. F., D. Janvrin, J. Plouff and B. Kruger. 2009. XBRL tools for small- to medium-sized firms. Strategic Finance (January): 46-53.

Mastro, A. J. 1967. EDP in one elementary course. The Accounting Review (April): 371-374.

Mastromano, F. M. 1968. Information technology applied to profit planning. Management Accounting (October): 22-25.

Mastromano, F. M. 1970. A data based concept. Management Accounting (October): 15-18.

Mathews, R. L. 1967. A computer programming approach to the design of accounting systems. Abacus 3(2): 133-152.

Matthias, S. C. 1965. The message of cybernetics. N.A.A. Bulletin (February): 24-26.

Matz, A. 1945. Problems in designing an accounting system. The Accounting Review (April): 216-222.

Matz, A. 1946. Electronics in accounting. The Accounting Review (October): 371-379.

Mauldin, E. G. and L. V. Ruchala. 1999. Towards a meta-theory of accounting information systems. Accounting, Organizations and Society 24(4): 317-331.

May, P. T. Jr. 1969. System control: Computers the weak link? The Accounting Review (July): 583-592.

Mayer, J. A. 1979. MIS at International Paper: An integrated teleprocessing network. Management Accounting (April): 24-27.

Mayer, K. J. 2006. Spillovers and governance: An analysis of knowledge and reputational spillovers in information technology. The Academy of Management Journal 49(1): 69-84.

McAfee, A. 2003. When too much IT knowledge is a dangerous thing. MIT Sloan Management Review (Winter): 83-89.

McAfee, A. 2004. Do you have too much IT? MIT Sloan Management Review (Spring): 18-22.

McAfee, A. 2005. Will web services really transform collaboration? MIT Sloan Management Review (Winter): 78-84.

McAfee, A. 2006. Mastering the three worlds of information technology. Harvard Business Review (November): 141-149.

McAfee, A. and E. Brynjolfsson. 2008. Investing in the IT that makes a competitive difference. Harvard Business Review (July-August): 98-107.

McAfee, A. and F. Oliveau. 2002. Confronting the limits of networks. MIT Sloan Management Review (Summer): 85-87.

McAfee, A. P. 2006. Enterprise 2.0: The dawn of emergent collaboration. MIT Sloan Management Review (Spring): 21-28.

McCarthy, W. E. 1978. A relational model for events-based accounting systems. Doctoral dissertation, University of Massachuesetts.

McCarthy, W. E. 1979. An entity-relationship view of accounting models. The Accounting Review (October): 667-686.

McCarthy, W. E. 1982. The REA accounting model: A generalized framework for accounting systems in a shared data environment. The Accounting Review (July): 554-578. (See McCarthy's web site for this paper and many others).

McCarthy, W. E. 2003. The REA modeling approach to teaching accounting information systems. Issues in Accounting Education (November): 427-441.

McCosh, A. M. 1972. Computerized cost classification system. Management Accounting (April): 42-45, 48.

McGaffey, T. N. and R. Christy. 1975. Information processing capability as a predictor of entrepreneurial effectiveness. The Academy of Management Journal 18(4): 857-863.

McGuire, B. L., S. J. Okesson and L. A. Watson. 2006. Second-wave benefits of XBRL. Strategic Finance (December): 43-47.

McIlwain, A. P. 1967. Utilizing EDP for stock material inventory transactions. Management Accounting (August): 28-34.

McKee, W. W. 1972. Small business can be computerized. Management Accounting (April): 49-52.

Mckenna, W. C. 1958. Card-a-type as an accounting data process. N.A.A. Bulletin (May): 75-88.

McKie, S. 1997. Client/Server Accounting: Reengineering Financial Systems. John Wiley & Sons.

McLaughlin, W. J. 1966. Data processing in a manufacturing industry - A case study. Management Accounting (July): 41-51.

McMullen, T. A. 1947. Operating a systems department. N.A.C.A. Bulletin (March 1): 819-828.

McNaboe, E. J. 1966. Flexible budgeting through electronic data processing. Management Accounting (March): 9-16.

McNichols, M. 1985. Discussion of the ex ante information content of accounting information systems. Journal of Accounting Research (Studies on Accounting Earnings and Security Valuation: Current Research Issues): 140-143.

McRae, T. W. 1970. The evaluation of investment in computers. Abacus 6(1): 56-70.

Mecimore, C. D. and R. G. Morgan. 1983. Flowcharting: An effective teaching tool. Journal of Accounting Education 1(2): 163-167.

Meredith, J. E. Jr. 1963. Essentials in organizing for systems study. N.A.A. Bulletin (February): 41-45.

Mertins, L. and J. H. Long. 2012. The influence of information presentation order and evaluation time horizon on the outcome effect. Advances in Accounting: Incorporating Advances in International Accounting 28(2): 243-253.

Meyer, H. G. 1933. The systems course. The Accounting Review (December): 350-351.

Mia, L. and R. H. Chenhall. 1994. The usefulness of management accounting systems, functional differentiation and managerial effectiveness. Accounting, Organizations and Society 19(1): 1-13.

Miller, D. and L. A. Gordon. 1975. Conceptual levels and the design of accounting information systems. Decision Sciences 6(2): 259-269.

Mirvis, P. H. and E. E. Lawler III. 1983. Systems are not solutions: Issues in creating information systems that account for the human organization. Accounting, Organizations and Society 8(2- 3): 175-190.

Mirrielers, R. K. Prepare for your better accounting system. N.A.A. Bulletin (December): 83-91.

Mitchell, W. E. 1958. Let's get practical about records retention. N.A.A. Bulletin (September): 76-78.

Mitroff, I. I. and R. O. Mason. 1983. Can we design systems for managing messes? or, why management information systems are uninformative. Accounting, Organizations and Society 8(2- 3): 195-203.

Moad, J. 1988. The latest challenge for IS is the executive suite. Datamation (May 15): 56-61, 64.

Mock, T. J. 1969. Comparative values of information structures. Journal of Accounting Research (Empirical Research in Accounting: Selected Studies): 124-159.

Moffitt, K. C., V. J. Richardson, N. M. Snow, M. M. Weisner and D. A. Wood. 2016. Perspectives of past and future AIS research as the Journal of Information Systems turns thirty. Journal of Information Systems (Fall): 157-171.

Monterio, B. J. 2016. Improving data quality: People, process, and technology. Strategic Finance (April): 62-63.

Montgomery, J. P. 1958. Preparing for random access equipment. N.A.A. Bulletin (May): 89-93.

Moore, C. N. 1961. Some experience in teaching electronic data processing without a computer. The Accounting Review (April): 297-299.

Moore, M. R. 1968. A management audit of the EDP center. Management Accounting (March): 23-32.

Morris, T. P. 1956. A conversion to punched card accounting. N.A.C.A. Bulletin (August): 1457-1469.

Moscove, S. A., M. G. Simkin and N. A. Bagranoff. 2002. Core Concepts of Accounting Information Systems. Wiley.

Mowry, G. P. and B. G. Jacobi. 1970. Planning communications in a computer network. Management Accounting (June): 38-40. (Management information system for a national grocery chain).

Moye, J. and D. Upton. 2001. Data warehousing 101. Strategic Finance (February): 34-39.

Murthy, U. S.and C. E. Wiggins. 1993. Object-oriented modeling approaches for designing accounting information systems. Journal of Information Systems (Fall): 97-111.

Murthy, U. S. and G. L. Geerts. 2017. An REA ontology-based model for mapping big data to accounting information systems elements. Journal of Information Systems (Fall): 45-61.

Murthy, U. S. and J. A. Swanson. 1992. Integrating expert systems and database technologies: An intelligent decision support system for investigating cost variances. Journal of Information Systems (Fall): 18-40.

Murthy, U. S. and S. M. Groomer. 2004. A continuous auditing web services model for XML-based accounting systems. International Journal of Accounting Information Systems 5(2): 139-163.

Murthy, U. S. and S. M. Groomer. 2004. Reply to the discussions of a Continuous auditing web services model for XML-based accounting systems. International Journal of Accounting Information Systems 5(2): 175-181.

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