Management And Accounting Web

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.

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.

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.

Murthy, U. S., T. J. Smith, J. D. Whitworth and Y. Zhang. 2020. The effects of information systems compatibility on firm performance following mergers and acquisitions. Journal of Information Systems (Summer): 211-233.

Myers, N., M. W. Starliper, S. L. Summers and D. A. Wood. 2017. The impact of shadow IT systems on perceived information credibility and managerial decision making. Accounting Horizons (September): 105-123.

Nathan, B. 2019. Shadow IT and governance. Strategic Finance (October): 60-61.

Nathan, B. and P. Smith. 2016. Cybersecurity: Watch out for data leaks! Strategic Finance (January): 62-63.

Nathan, B., S. Hare and P. Raju. 2018. Technology workbook: Establishing IT governance. Strategic Finance (February): 62-63.

National Association of Accountants. 1971. Two MIS studies to be published. Management Accounting (March): 57.

National Association of Accountants. 1979. A production management system at Boeing. Management Accounting (April): 33-35, 42.

National Association of Accountants. 1979. MIS in a small company. Management Accounting (April): 51.

National Association of Accountants. 1979. No membership too large - no service too difficult: EDP helps the society of real estate appraisers to service its 19,000 members. Management Accounting (April): 52.

Nelson, C. J. 1949. Putting the factory ledger on punched cards. N.A.C.A. Bulletin (September): 67-76.

Nelson, O. S. 1934. Teaching accounting systems. The Accounting Review (March): 83-89.

Nichols, G. E. 1969. On the nature of management information. Management Accounting (April): 9-13.

Nichols, G. E. 1971. Accounting and the total information system. Management Accounting (March): 27-30.

Nichols, J. R. 1966. An accounts payable application of EDP. Management Accounting (March): 17-33.

Nicolaou, A. I. 2000. A contingency model of perceived effectiveness in accounting information systems: Organizational coordination and control effects. International Journal of Accounting Information Systems 1(2): 91-105.

Nicolaou, A. I., K. L. Sedatole and N. K. Lankton. 2011. Integrated information systems and alliance partner trust. Contemporary Accounting Research 28(3): 1018-1045.

Nielsen, O. 1960. New challenges in accounting. The Accounting Review (October): 583-589.

Niles, T. J. and R. H. Dowis Jr. 1974. Accounting for new plant construction. Management Accounting (July): 35-44.

Noah, S. Jr. 1947. Payroll accounting by punched card methods. N.A.C.A. Bulletin (August 15): 1512-1531.

Nolan, R. and F. W. McFarlan. 2005. Information technology and the board of directors. Harvard Business Review (October): 96-106. (The IT strategic impact grid for governing IT activities includes four modes: Factory mode, Support mode, Strategic mode, and Turnaround mode).

Nolan, R. L. 1977. Management Accounting and Control of Data Processing. National Association of Accountants.

Norman, C. S., M. D. Payne and V. P. Vendrzyk. 2009. Assessing information technology general control risk: An instructional case. Issues in Accounting Education (February): 63-76.

Nugent, C. E. and T. E. Vollmann. 1972. A framework for the system design process. Decision Sciences 3(1): 83-109.

Nusbaum, E. E., A. D. Bailey, Jr. and A. B. Whinston. 1978. Data-base management, accounting, and accountants. Management Accounting (May): 35-38.

O'Carroll, P. W., W. A. Yasnoff, W. M. Elizabeth, L. H. Ripp and E. L. Martin. 2002. Public Health Informatics and Information Systems. Springer-Verlag.

O'Daly, D. 2019. Independence and information systems services. Journal of Accountancy (December): 50-54.

Odom, G. T. 1971. Employee information system. Management Accounting (November): 20-22.

O'Donnell, E. 2003. The influence of process-focused knowledge acquisition on evaluative judgment during a systems assurance task. International Journal of Accounting Information Systems 4(2): 115-139.

O'Donnell, E. 2004. Discussion of director responsibility for IT governance: A perspective on strategy. International Journal of Accounting Information Systems 5(2): 101-104.

O'Donnell, E. and J. S. David. 2000. How information systems influence user decisions: A research framework and literature review. International Journal of Accounting Information Systems 1(3): 178-203.

O'Donnell, E. and J. S. David. 2000. How information systems influence user decisions: A research framework and literature review. International Journal of Accounting Information Systems 1(3): 178-203.

O'Leary, D. E. 2004. On the relationship between REA and SAP. International Journal of Accounting Information Systems 5(1): 65-81.

O'Leary, D. E. 2008. Gartner's hype cycle and information system research issues. International Journal of Accounting Information Systems 9(4): 240-252.

O'Leary, D. E. 2009. The impact of Gartner's maturity curve, adoption curve, strategic technologies on information systems research, with applications to artificial intelligence, ERP, BPM, and RFID. Journal of Emerging Technologies in Accounting (6): 45-66.

O'Leary, D. E. and M. L. Markus. 2006. Microsoft's management reporting: SAP, data warehousing, and reporting tools. Journal of Emerging Technologies in Accounting (3): 129-141.

Omlor, J. J. 1970. Management information system for direct planning, forecasting and budgeting. Management Accounting (March): 13-16.

O'Rourke, J. 2001. Creating financial information in XBRL. Strategic Finance (June): 54-57.

Ottolini, K. 1996. OLAP and the controller. Management Accounting (April): 48-49. (Online analytical processing).

Outlaw, A. R. 1961. The general ledger on random access equipment. N.A.A. Bulletin (September): 75-80.

Owen, J. 1968. A criterion for investing in information. Management Science (August): B715-B720.

Ozbilgin, M. and M. Penno. 2008. The assignment of decision rights in formal information systems. Journal of Management Accounting Research (20): 83-105.

Palmer, R. J., M. Gupta and A. Davila. 2003. Transforming the procure-to-pay process: How Fortune 500 corporations use purchasing cards. Management Accounting Quarterly (Summer): 14-22.

Parcells, S. 2016. The power of finance automation. Strategic Finance (December): 40-45.

Parisi, M. R. and J. McPeak. 1957. How we practice integrated data processing. N.A.A. Bulletin (September): 25-29.

Parke, W. I. 1930. Planning and installing systems. N.A.C.A Bulletin (December 15): 665-681.

Pavlinko, J. L. 1993. Paperless payables at Lord. Management Accounting (July): 32-34.

Peacock, E. 1988. Why erorrs occur in accounting systems. Management Accounting (August): 54-56.

Pearson, G. F. 1958. Allocating the costs of a data processing department. N.A.A. Bulletin (May): 61-69.

Peery, N. S. Jr. 1972. General systems theory: An inquiry into its social philosophy. The Academy of Management Journal 15(4): 495-510.

Peirce, R. F. 1956. A course in electronic data processing in the accounting curriculum. The Accounting Review (April): 309-313.

Peirce, R. F. 1966. Changes in management methods resulting from advanced EDP systems. Management Accounting (April): 9-15.

Peirce, R. F. 1968. Managing an information systems activity. Management Accounting (September): 23-28.

Perkins, D. T. and E. McGinnis. 1996. Understanding SNMP MIBs. Prentice-Hall. (Simple Network Management Protocol).

Perry, D. M. 1970. So you want a small computer! Management Accounting (November): 29-31.

Petersen, R. J. and R. Grimlund. 1983. CADRAS: Computer assisted data recording and analysis. Issues in Accounting Education: 146-151.

Peterson, C. 1984. More perils of automation fever. Management Accounting (November): 47-48.

Peterson, N. D. 1970. Error control in EDP systems. Management Accounting (November): 34-36.

Petravick, S. and S. G. Kerr. 2009. Protect your portable data - Always and everywhere. Journal of Accountancy (June): 30-35.

Pfenning, R. E. 1962. Business information systems. The Accounting Review (April): 234-243. (GE controller discusses how to develop an information system).

Phillips, D. C. 1972. The methodological basis of systems theory. The Academy of Management Journal 15(4): 469-477.

Pick, J. 2005. Geographic Information Systems in Business. Idea Group Publishing.

Pierce, R. F. 1965. Function vs. multifunctional data processing systems. N.A.A. Bulletin (June): 9-13.

Piron, S. F. 1980. Restoring business information controls. Management Accounting (December): 53-54.

Pitre, R. 1980. Toward the development of a hospital MIS profile. Management Accounting (April): 47-53.

Plank, T. M. and L. R. Plank. 1994. Encyclopedia of Accounting Systems. Prentice Hall.

Porter, T. M. 1995. Information cultures: A review essay. Accounting, Organizations and Society 20(1): 83-92.

Postley, J. A. 1957. Large data-handling equipment as a commercial tool. Management Science (October): 92-98.

Poston, R. S. and S. V. Grabski. 2000. Accounting information systems research: Is it another QWERTY? International Journal of Accounting Information Systems 1(1): 9-53.

Pouch, A. C. Jr. 1958. A fundamental explanation of electronic data processing systems and machines. N.A.A. Bulletin (May): 5-15.

Power, D. J. 2002. A Brief History of Decision Support Systems. DSSResources.COM, World Wide Web.

Prahalad, C. K. and M. S. Krishnan. 2002. The dynamic synchronization of strategy and information technology. MIT Sloan Management Review (Summer): 24-33.

Prakash, P. and A. Rappaport. 1975. Informational interdependencies: System structure induced by accounting information. The Accounting Review (October): 723-734.

Prasad, A. and P. Green. 2015. Organizational competencies and dynamic accounting information system capability: Impact on AIS and firm performance. Journal of Information Systems (Fall): 123-149.

Prince, T. R. 1964. Information systems for management control. The Accounting Review (April): 467-472.

Prosch, M. 2009. Preventing identity theft throughout the data life cycle. Journal of Accountancy (January): 58-63.

Pushkin, A. B. and B. W. Morris. 1997. Understanding financial EDI. Management Accounting (November): 42-46.

Raiborn, M. H. 1971. Systems planning for performance evaluation. Management Accounting (August): 21-23.

Rajaraman, A., J. Leskovec and J. D. Ullman. 2012. Mining of Massive Datasets. mmds/book

Randall, R. F. 1978. Computer fraud: A growing problem. Management Accounting (April): 61-64.

Raney, L. C. 1967. The staff responsibility of the MIS analyst. Management Accounting (December): 32-34.

Ransom, C. R. 1985. The ex ante information content of accounting information systems. Journal of Accounting Research (Studies on Accounting Earnings and Security Valuation: Current Research Issues): 124-139.

Rao, K. J. 1979. A hardware company manages its inventory the EDP way. Management Accounting (April): 28-31.

Rappaport, A. 1968. Management misinformation systems - Another perspective. Management Science (December): B133-B136.

Raval, V. 1989. A curriculum-wide approach to integration of computer in accounting education. Journal of Information Systems (Spring): 132-144.

Raval, V. 1991. Perspectives on students' teaching evaluations of AIS courses. Journal of Information Systems (Fall): 62-72.

Raval, V. and T. A. Shimerda. 2002. Integrating AIS course content using concept maps. The Review of Business Information Systems. 6(3): 85-95.

Raymond, L. 1985. Organization characteristics and MIS success in the context of small business. MIS Quarterly (March): 37-52.

Reed, D. A. 1960. A pilgrim's progress toward E. D. P. N.A.A. Bulletin (January): 35-40.

Reeves, H. B. 1967. Can my company afford a computer? Management Accounting (April): 55-56.

Reichardt, K. E. 1974. Capitalizing cost of information systems. Management Accounting (April): 39-43.

Reid, G. C. and J. A. Smith. 2000. The impact of contingencies on management accounting system development. Management Accounting Research (December): 427-450.

Reid, T. R. The Chip: How Two Americans Invented the Microchip and Launched a Revolution. Random House.

Rettig, C. 2007. The trouble with enterprise software. MIT Sloan Management Review (Fall): 21-27.

Richardson, V. J., J. M. Sanchez, P. Setia and R. Smith. 2018. Determinants and consequences of chief information officer equity incentives. International Journal of Accounting Information Systems (31): 37-57.

Riddle, L. P. 1947. Analytical and accounting control of sales and gross profit by punched cards. N.A.C.A. Bulletin (November 15): 323-334.

Riley, J. and K. Ward. 2017. Active learning, cooperative active learning, and passive learning methods in an accounting information systems course. Issues in Accounting Education (May): 1-16.

Rivard, S., B. A. Aubert, M. Patry, G. P. Pare and H. A. Smith. 2004. Information Technology and Organizational Transformation. Butterworth-Heinemann.

Rizova, P. 2006. Are you networked for successful innovation? MIT Sloan Management Review (Spring): 49-55.

Robalo, R. C. and J. A. Moreira. 2020. The influence of power strategies in AIS implementation processes. International Journal of Accounting Information Systems (39): 100487.

Roberts, D. 2011. Unleashing the Power of IT: Bringing People, Business, and Technology Together. Wiley.

Roberts, I. A. 1991. Databases: The death of a spreadsheet? Management Accounting (January): 50-51.

Roberts-Witt, S. L. 2001. Gold diggers: Let customers and partners mine your data using new e-business intelligence tools. It could turn into a gold rush. PC Magazine (February, 20): ibiz 6-ibiz 10.

Roberts-Witt, S. L. 2002. Data mining: What lies beneath? Finding patterns in customer behavior can deliver profitable insights into your business. PC Magazine (November 19): ibiz 1-6. (Note and graphic).

Robey, D. 1979. User attitudes and management information system use. The Academy of Management Journal 22(3): 527-538.

Robinson, M. A. 1991. Decentralize and outsource: Dial's approach to MIS improvement. Management Accounting (September): 27-31.

Rockefeller, B. W. and B. W. Rockefeller. 2001. Management Accounting with SAP R/3. John Wiley & Sons.

Rodgers, E. W. 1971. Systems education in the business school. Management Accounting (December): 35-38.

Rogers, B. J. 1964. A one-write system for order entry/invoicing and inventory control. N.A.A. Bulletin (July): 13-16.

Rohde, F. H. 2004. IS/IT outsourcing practices of small- and medium-sized manufacturers. International Journal of Accounting Information Systems 5(4): 429-451.

Rom, A. and C. Rohde. 2007. Management accounting and integrated information systems: A literature review. International Journal of Accounting Information Systems 8(1): 40-68.

Romney, M. 1983. The use of microcomputers in accounting education. Journal of Accounting Education 1(2): 11-19.

Romney, M. B. 1984. Teaching accounting information systems using a case study approach. Journal of Accounting Education 2(1): 145-154.

Romney, M. B. and P. J. Steinbart. 2011. Accounting Information Systems, 12th Edition. Prentice Hall.

Romney, M. B., J. O. Cherrington and E. L. Denna. 1996. Using information systems as a basis for teaching accounting. Journal of Accounting Education 14(1): 57-67.

Rose, J. M. and C. J. Wolfe. 2000. The effects of system design alternatives on the acquisition of tax knowledge from a computerized tax decision aid. Accounting, Organizations and Society 25(3): 285-306.

Rosenbaum, D. 2011. CFOs and CIOs: Can we talk? CFO (December): 23-25.

Rosenbaum, D. 2011. Cloud control: You want your cloud provider to share security risk. Your provider wants to limit its liability. The result is a negotiation. Here's what CFOs should know to gain the upper hand. CFO (September): 31-35.

Rosenbaum, D. 2012. Technology: So you're the boss of the CIO, now what? CFO (March): 35-36.

Rosenzweig, J. 1960. The weapon systems management concept and electronic data processing. Management Science (January): 149-164.

Ross, J. E. 1974. The impact of information systems. Management Accounting (August): 33-36.

Ross, J. W. and C. M. Beath. 2002. New approaches to IT investment. MIT Sloan Management Review (Winter): 51-59.

Ross, J. W. and P. Weill. 2002. Six IT decisions your IT people shouldn't make. Harvard Business Review (November): 84-92.

Rottman, J. W. and M. C. Lacity. 2006. Proven practices for effectively offshoring IT work. MIT Sloan Management Review (Spring): 56-63.

Rubenking, J. 2004. IDentity theft: What, me worry? PC Magazine (March 2): 75-77. (Summary).

Rue, M. C. 1962. The first computer application - Order processing and sales statistics. N.A.A. Bulletin (April): 84-87.

Rutzen, G. V. 1954. A cycle inventory taken on punched cards. N.A.C.A. Bulletin (October): 276-281.

Ruud, M. and J. Deutz. 1999. Moving your company online. Management Accounting (February): 28-32.

Ryan, F., A. J. Francia and R. H. Strawser. 1973. Professional football and information systems. Management Accounting (March): 43-47.

Sabherwal, R. and I. Becerra-Fernandez. 2010. Business Intelligence. Wiley.

Sabherwal, R., A. Jeyaraj and C. Chowa. 2006. Information system success: Individual and organizational determinants. Management Science (December): 1849-1864.

Sadhwani, A. T. and M. H. Sarhan. 1987. Electronic systems enhance JIT operations. Management Accounting (December): 25-30.

Sadler, A. G. 1958. The accounting teacher turns to electronic data processing. The Accounting Review (July): 497-501.

Sahni, N. R., R. S. Huckman, A. Chigurupati and D. M. Cutler. 2017. The IT transformation health care needs. Harvard Business Review (November/December): 128-138.

Salaway, G. 1987. An organizational learning approach to information systems development. MIS Quarterly (June): 245-258.

Sauer, C. and L. P. Willcocks. 2002. The evolution of organizational architect. MIT Sloan Management Review (Spring): 41-49.

Sauls, W. 1996. Leveraging the data warehouse. Management Accounting (October): 39-40, 42-43.

Scheffy, H. 1998. "Cube" the power of your spreadsheet with OLAP. Management Accounting (February): 50-54. (Online analytical processing and a spreadsheet).

Scheps, S. 2008. Business Intelligence for Dummies. For Dummies.

Schermann, M., M. Wiesche and H. Krcmar. 2012. The role of information systems in supporting exploitative and exploratory management control activities. Journal of Management Accounting Research (24): 31-59.

Schewe, C. D. 1976. The management information system user: An exploratory behavioral analysis. The Academy of Management Journal 19(4): 577-590.

Schiff, J. and A. Schiff. 2016. Get in gear! Team up with HR and IT to transform the future of finance. Strategic Finance (April): 24-31.

Schilit, H. 2002. Financial Shenanigans: How to Detect Accounting Gimmicks & Fraud in Financial Reports. 2nd edition. McGraw Hill. (Summary).

Schmidt, R. N. 1958. Electronic data processing from the management viewpoint. The Journal of the Academy of Management 1(2): 23-33.

Schmidt, R. N. 1960. Management and the electronic computer. The Journal of the Academy of Management 3(3): 167-173.

Schnackel, H. G. and H. C. Lang. 1929. Accounting by Machine Methods. The Ronald Press Company.

Schneider, G. P., J. Dai, D. J. Janvrin, K. Ajayi and R. L. Raschke. 2015. Infer, predict, and assure: Accounting opportunities in data analytics. Accounting Horizons (September): 719-742.

Schomo, R. G. 1973. Testing internal control in an EDP system. Management Accounting (April): 39-42.

Schreiner, E. H. 1972. Contracted EDP in a small business. Management Accounting (July): 25-28, 46.

Schreuder, H. 1987. Organization, information, and people: A participant observation of a MIS-carriage. Accounting and Management Field Study Perspectives. Edited by W. J. Bruns, Jr. and R. S. Kaplan. Harvard Business School Press: 146-165.

Schroeder, H. 2013. The art and science of transformation for new business intelligence. Cost Management (September/October): 5-12, 14-15.

Schroeder, H. 2014. Art and science in IT project management. Cost Management (November/December): 34-41.

Schroeder, H. 2015. Art and science in information: Systems implementation: A case study. Cost Management (July/August): 19-25.

Schroeder, W. J. Jr. 1975. EDP: Who will assess its value? Management Accounting (March): 45-48.

Schubert, R. F. 1967. Systems documentation. Management Accounting (September): 29-42.

Schueler, R. H. 1974. The systems concept. Management Accounting (June): 33-34, 42.

Schultz, G. V. 1974. Financial systems development. Management Accounting (February): 23-26.

Schwarzbach, H. R. 1980. A current overview of the MIS audit. Management Accounting (July): 23-26.

Schymik, G., K. Corral, D. Schuff and R. St. Louis. 2015. The benefits and costs of using metadata to improve enterprise document searches. Decision Sciences 46(6): 1049-1075.

Scott, J. 2015. Optimizing big data. Strategic Finance (November): 12.

Sedbrook, T. A. 2012. Modeling the REA enterprise ontology with a domain specific language. Journal of Emerging Technologies in Accounting (9): 47-70.

Sedgley, D. and C. Jackiw. The 123s of ABC in SAP: Using SAP R/3 to Support Activity-Based Costing. John Wiley & Sons.

Selto, F. H., C. J. Renner and S. M. Young. 1995. Assessing the organizational fit of a just-in-time manufacturing system: Testing selection, interaction and systems models of contingency theory. Accounting, Organizations and Society 20(7-8): 665-684.

Sembler, B. H. 1957. Judging the profitability of machine accounting. N.A.C.A. Bulletin (February): 740-743.

Sengupta, S. S. and R. L. Ackoff. 1965. Systems theory from an operations research point of view. IEEE Transactions on Systems and Cybernetics (November): 9-13.

Seiler, R. E. 1966. Accounting, information systems, and underdeveloped nations. The Accounting Review (October): 652-656.

Serio, L. E. Jr. 1992. Dangerous connections. Management Accounting (August): 52-53. (Related to computer viruses etc.).

Severance, J. and R. R. Bottin. 1979. Work-in-process inventory control through data base concepts. Management Accounting (January): 37-41.

Sexton, D. E. Jr. 1970. Before the inductive leap: Eight steps to system simulation. Decision Sciences 1(1-2): 193-209.

Shapiro, D. 1965. EDP - The accountant's concern. N.A.A. Bulletin (February): 46-47.

Shields, M. G. 2001. E-Business and ERP: Rapid Implementation and Project Planning. John Wiley & Sons.

Shiflett, A. D. 1983. How we automated our accounting department. Management Accounting (June): 34-38.

Shim, J. K. and J. G. Siegel. 2003. Database Management Systems: A Handbook for Managers and Their Advisor's. South-Western Educational Publishing.

Shimamoto, D. 2012. A strategic approach to IT budgeting. Journal of Accountancy (March): 38-44.

Shmueli, G., N. R. Patel and P. C. Bruce. 2010. Data Mining for Business Intelligence: Concepts, Techniques, and Applications in Microsoft Office Excel with XLMiner, 2nd edition. Wiley.

Shopoff, R. W. and W. R. Jack. 1967. Organizing, staffing and operating the information services function. Management Accounting (October): 3-8.

Shpilberg, D., S. Berez, R. Puryear and S. Shah. 2007. Avoiding the alignment trap in information technology. MIT Sloan Management Review (Fall): 51-58.

Shultis, R. L. 1967. Are there real-time financial statements in your future? Management Accounting (August): 13-22.

Sidak, J. G. 1947. Property records and depreciation accounting on punched cards. N.A.C.A. Bulletin (July 1): 1352-1358.

Siegel, J. and J. Shim. 2004. The Manager's Handbook of Client/Server Computing in Business and Finance. Thomson/Southwestern.

Silvern, D. H. and D. J. Toal. 1967. EDP - Choosing a partner. Management Accounting (April): 57-60.

Simon, H. A. 1968. The future of information processing technology. Management Science (May): 619-624.

Simpsen, M. H. 1964. But the old problems remain. N.A.A. Bulletin (February): 11-17 . (The computer is humming but...).

Singh, A., G. Mangalaraj and A. Taneja. 2014. Addressing business needs: A creative module for teaching data macros in an accounting information systems course. Journal of Accounting Education 32(1): 61-75.

Singleton, T. and S. J. Ursillo Jr. 2010. Guard against cybertheft. Journal of Accountancy (October): 42-48.

Sledgianowski, D., S. T. Petra, A Pelaez and J. Zhu. 2021. Using Tableau to analyze the effects of tax code changes: A teaching case for tax and AIS courses. Issues in Accounting Education (August): 117-133.

Slutzker, D. R. 1969. A proposal to computerize the accounting system. Management Accounting (September): 23-28.

Smaroff, D. G. 2011. E-discovery process and electronically stored information (ESI) strategies: Preparation is key to lower litigation exposure and expenses. The CPA Journal (March): 66-67.

Smiddy, H. F. 1972. Review: The age of systems: The human dilemma. Reviewed work: The Age of Systems: The Human Dilemma by W. Exton, Jr. The Academy of Management Journal 15(4): 525-529.

Smith, A. L., R. V. Bradley, B. C. Bichescu and M. C. Tremblay. 2013. IT governance characteristics, electronic medical records sophistication, and financial performance in U.S. hospitals: An empirical investigation. Decision Sciences 44(3): 483-516.

Smith, H. and B. Konsynski. 2004. Grid computing. MIT Sloan Management Review (Fall): 7-9. (Grid computing refers to the use of a type of software called open grid services architecture that allows a company's applications to locate unused computers, balance workloads and transfer projects).

Smith, J. F. and A. Mufti. 1985. Using the relational database. Management Accounting (October): 43-47, 50, 54.

Smith, N. L. 1950. Better identification of expense materials through mnemonic-numeric coding. N.A.C.A. Bulletin (February): 749-754.

Snavely, H. J. 1967. Accounting information criteria. The Accounting Review (April): 223-232.

Snead, K. C. 1991. An application of expectancy theory to examine managers' motivation to utilize a decision support system. Abstract. Journal of Management Accounting Research (3): 213-222.

Snyder, C. A. and J. F. Cox. 1985. A dynamic systems development life-cycle approach: A project management information system. Journal of Management Information Systems (2): 61-76.

Sollenberger, H. and A. A. Arens. 1973. Assessing information systems projects. Management Accounting (September): 37-42.

Sollenberger, H. M. 1970. Management information systems: A charge to users and cost control. Management Accounting (November): 25-28, 40.

Sollenberger, H. M. 1977. A cost accounting framework for EDP management. Management Accounting (October): 48-56.

Sorter, G. H. 1969. An events approach to basic accounting theory. The Accounting Review (January): 12-19.

Spacek, M. 2000. Is your IT project stuck in analysis/paralysis mode? Strategic Finance (January): 24-28.

Sprague, R. H. Jr. 1972. System support for a financial planning model. Management Accounting (June): 29-34.

Spremic, M. and I. Strugar. 2002. Strategic IS planning practise in Croatia: Organizational and managerial challenges. International Journal of Accounting Information Systems 3(3): 183-200.

Spuler, D. A. 1999. Enterprise Application Management with PATROL. Prentice-Hall PTR.

Squires, J. W. IV. 1984. The perfect fit: Minicomputers and medium-sized companies. Management Accounting (July): 42-48.

Squirrel, D. and J. Fredrick. 2020. Solving the problem of siloed IT in organizations.  MIT Sloan Management Review (Summer): 1-4.

Staats, E. B. 1968. Information needs in an era of change. Management Accounting (October): 11-15.

Stanley, T. and P. Edwards. 2005. Interactive multimedia teaching of accounting information system (AIS) cycles: Student perceptions and views. Journal of Accounting Education 23(1): 21-46.

Staub, E. E. 1915. The designing of accounting systems. Journal of Accountancy (December): 430-437.

Stephens, H. V. 1972. A profit-oriented marketing information system. Management Accounting (September): 37-42.

Stephenson, J. C. and H. Smith. 1974. A new marketing information system. Management Accounting (August): 11-14.

Stern, H. 1967. Information systems in management science. Management Science (April): B540-B542.

Stern, H. 1968. Information systems in management science. Management Science (April): B520-B522.

Stern, H. and H. J. Will. 1968. Information systems in management science. Management Science (February): B391-B395.

Stern, H. and T. E. Hlavac, Jr. 1968. Information systems in management science. Management Science (June): B626-B629.

Stern, H. A. 1967. Information systems in management science. Management Science (December): B255-B258.

Stern, H. A. 1967. Information systems in management science. Management Science (August): B848-B851.

Stettler, H. F. 1964. Auditing and accounting systems: A marriage proposal. The Accounting Review (January): 173-175.

Strand, C. A., B. L. McGuire, L. A. Watson and C. Hoffman. 2001. The XBRL potential. Strategic Finance (June): 58-63.

Strand, J. 1998. Automating JC Penney's travel expense management on the web. Management Accounting (June): 49-53.

Strassmann, P. A. 1965. Forecasting considerations in design of management information systems. N.A.A. Bulletin (February): 27-40.

Summers, E. L. 1969. Accountants productivity increases in a computer-dependent organization. Management Accounting (April): 28-30.

Summers, J. F. 1956. Personnel: Key to better data processing. N.A.C.A. Bulletin (August): 1443-1449.

Sutton, S. 2004. Editors comments: Rediscovering our IS roots. International Journal of Accounting Information Systems 5(1): 1-4.

Sutton, S. G. 2000. The Changing face of accounting in an information technology dominated world. International Journal of Accounting Information Systems 1(1): 1-8.

Sutton, S. G. 2005. The role of AIS research in guiding practice. International Journal of Accounting Information Systems 6(1): 1-4.

Sutton, S. G. 2006. Enterprise systems and the re-shaping of accounting systems: A call for research. International Journal of Accounting Information Systems 7(1): 1-6.

Sutton, S. G. 2008. Reflections on the future of AIS research. International Journal of Accounting Information Systems 9(4): 201.

Sutton, S. G. and V. Arnold. 2013. Focus group methods: Using interactive and nominal groups to explore emerging technology-driven phenomena in accounting and information systems. International Journal of Accounting Information Systems 14(2): 81-88.

Sutton, T. G. 1982. Management accounting needs a data base. Management Accounting (March): 38-40.

Swaminathan, K. 1998. Surviving Y2K in mainframe enterprise computing. Management Accounting (September): 44-47.

Swanson, E. B. 1983. Rationality and politics in information system design and implementation: A juxtaposition of two views. Accounting, Organizations and Society 8(2-3): 219-221.

Swanson, Z. L. 2014. Hyperbolic browser for ERP accounting system pedagogy and curriculum management. Global Perspectives on Accounting Education (11): 25-39.

Swart, J. C. and R. A. Baldwin. 1971. EDP effects on clerical workers. The Academy of Management Journal 14(4): 497-512.

Swart, J. C. and R. A. Baldwin. 1972. EDP, clerical employees, and work satisfaction. The Academy of Management Journal 15(2): 240.

Swartz, R. G. 1961. Now - The effect of auditing on EDP. N.A.A. Bulletin (September): 16.

Swyers, W. E. 1965. A computerized approach to timekeeping. Management Accounting (October): 25-31.

Swyers, W. E. 1966. Employee compensation accounting in a total information system. Management Accounting (July): 11-19.

Swyers, W. E. 1968. Integrated information systems and the corporate controllership function. Management Accounting (October): 18-21.

Sylvester, M. R. 1965. Relative cost decreases in EDP systems. N.A.A. Bulletin (June): 14-18.

Tarafdar, M., J. D'Arcy, O. Turel and A. Gupta. 2015. The dark side of information technology. MIT Sloan Management Review (Winter): 61-70.

Tarasovich, B. E. 2012. Unilever: The financial implications of outsourcing IT services in a global organization. IMA Educational Case Journal 5(4): 1-9.

Taylor, E. Z. and R. J. Daigle. 2017. Special section of JIS on AIS and ethics. Journal of Information Systems (Summer): 1-3.

Tegarden, D. P., L. C. Schaupp and R. B. Dull. 2013. Identifying ontological modifications to the resource-event-agent (REA) enterprise ontology using a Bunge-Wand-Weber ontological evaluation. Journal of Information Systems (Spring): 105-128.

Teng, J. T. C., M. J. Cheon and V. Grover. 1995. Decisions to outsource information systems functions: Testing a strategy-theoretic discrepancy model. Decision Sciences 26(1): 75-103.

Thayer, F. 1972. General system(s) theory: The promise that could not be kept. The Academy of Management Journal 15(4): 481-493.

The Accounting Review. 1941. Accounting systems and problems of particular industries. The Accounting Review (September): 288-301.

Theuri, P. M. and R. Gunn. 1998. Accounting information systems course structure and employer systems skills expectations. Journal of Accounting Education 16(1): 101-121.

Thomas, D. R. 1969. On reliability strategy in electronic data processing. Management Accounting (January): 39-42.

Thomas, D. R. 1970. Data processing service bureaus. Management Accounting (March): 25-27, 34.

Thompson, G. B. and L. S. Hamilton. 2002. Privacy protection: The safe harbor for e-marketing. Management Accounting Quarterly (Fall): 11-15.

Thomsen, C. J. 1969. Management systems in a growth company. Management Accounting (January): 12-13, 15.

Tiessen, P. and D. M. Baker. 1977. Human information processing, decision style theory and accounting information systems: A comment. The Accounting Review (October): 984-987.

Tingey-Holyoak, J., J. Pisaniello, P. Buss and W. Mayer. 2021. The importance of accounting-integrated information systems for realising productivity and sustainability in the agricultural sector. International Journal of Accounting Information Systems (41): 100512.

Tomeski, E. A. and H. Lazarus. 1974. Computerized information systems in personnel - A comparative analysis of the state of the art in government and business. The Academy of Management Journal 17(1): 168-172.

Trueman, R. E. 1961. Development of an efficient account-numbering method. Management Science (April): 265-279.

Tsay, B. 1989. Speeding up securities transactions with EDI. Management Accounting (August): 43-47.

Tsay, B. 1997. What did you do to the system? Management Accounting (March): 53-54, 56, 58. (Four case studies of disastrous system installations).

Tschakert, N., J. Kokina, S. Kozlowski and M. Vasarhelyi. 2017. How business schools can integrate data analytics into the accounting curriculum. The CPA Journal (September): 10-12. (Summary).

Tufer, A. C. 1962. Accounting implications of nonaccounting computer applications. N.A.A. Bulletin (April): 67-71.

Turban, E., R. Sharda and D. Delen. 2010. Decision Support and Business Intelligence Systems, 9th edition. Prentice Hall.

Turban, E., R. Sharda, D. Delen and D. King. 2010. Business Intelligence, 2nd edition. Prentice Hall.

Turner, L. and A. Weickgenannt. 2008. Accounting Information Systems: Controls and Processes. Wiley.

Tyler, C. 2007. Business Genetics: Understanding 21st Century Corporations using xBML. Wiley.

Tyler, C. 2008. What's going on in my organization? xBML can help you find out. Strategic Finance (March): 48-54. (xBML™ refers to eXtended Business Modeling Language. According to Tyler, xBML™ is a new approach to understanding and improving complex business operations. It includes a software tool and a set of rules which allow the user to graphically model the business's operations to show who is doing what, with which information, where, and when. It sounds similar to, or perhaps an extension of, McCarthy's REAL model. Resources (which), Events (what), Agents (who), and Locations (where). See 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. (JSTOR link and McCarthy's web site); and Walker, K. B. and E. L. Denna. 1997. A new accounting system is emerging. Management Accounting (July): 22-24, 26-30. (The REAL model [resources, events, agents, and locations] considers five questions. What happened? When did it happen? Who was involved? What resources were used? Where did the event occur?).

Tyran, M. R. 1966. Mechanical verification of accounting data input. Management Accounting (February): 36-48.

Tyran, M. R. 1966. STARFIRE - An advanced financial information system. Management Accounting (May): 3-16.

Tyran, M. R. 1967. Management information technology in the space age. Management Accounting (April): 3-13.

Tyran, M. R. 1968. Computerized financial data banks: Transition from conceptual design to reality. Management Accounting (September): 36-43.

Tyran, M. R. 1969. Computerized communication and control of backlog commitments: The 'lifeblood' of an organizations survival. Management Accounting (November): 23-30.

Uecker, W. C. 1978. A behavioral study of information system choice. Journal of Accounting Research (Spring): 169-189.

Ugochuku, I. 2010. IT Product Life Cycle Management: From the Womb to the Tomb. TLK Publications.

Ullrich, W. A. 1924. Some problems in the installation of accounting systems. Journal of Accountancy (March): 193-201.

Upton, D. M. and B. R. Staats. 2008. Radically simple IT. Harvard Business Review (March): 118-124.

Uretsky, M. 1969. Discussion of comparative values of information structures. Journal of Accounting Research (Empirical Research in Accounting: Selected Studies): 160-167.

Utt, C. T. 1957. A program for records survival. N.A.A. Bulletin (August): 1587-1594.

Vaassen, E. H. J. and J. E. Hunton. 2009. An eclectic approach to accounting information systems. International Journal of Accounting Information Systems 10(4): 173-176.

Van De Velde, R. and P. Degoulet. 2003. Clinical Information Systems: A Component-Based Approach (Health Informatics). Springer-Verlag.

Van den Abbeele, A. 2016. Discussion of Integrated information systems, alliance formation, and the risk of information exchange between partners. Journal of Management Accounting Research 28(3): 19-23.

Van Loon, R. F. 1964. Computer controlled or controlled computer? N.A.A. Bulletin (May): 3-8.

Vangermeersch, R. 1987. The diagram of the cost system of Hans Renold Ltd. - A blueprint for accounting for robots. The Accounting Historians Journal 14(1): 27-31.

Varrone, J. E. and V. E. Palmeri Jr. 1979. EDP finds a home at North Haven. Management Accounting (April): 49-50.

Vasarhelyi, M. A. and M. G. Alles. 2008. The “now” economy and the traditional accounting reporting model: Opportunities and challenges for AIS research. International Journal of Accounting Information Systems 9(4): 227-239.

Vasarhelyi, M. A., A. Kogan and B. M. Tuttle. 2015. Big data in accounting: An overview. Accounting Horizons (June): 381-396.

Vazsonyi, A. 1965. Automated information systems in planning, control and command. Management Science (February): B2-B41.

Vendrzyk, V. P., R. Sen and T. K. Sen. 2001. How management accountants assess the quality of data warehouses. Management Accounting Quarterly (Spring): 28-33.

Vercellis, C. 2009. Business Intelligence: Data Mining and Optimization for Decision Making. Wiley.

Verrecchia, R. E. 1978. On the choice of accounting method for partnerships. Journal of Accounting Research (Spring): 150-168.

Vick, W. L. 1956. General ledger as a tabulating application. N.A.C.A. Bulletin (January): 611-618.

Vignali, J. A. 1962. Ten consequences of inadequate planning of automatic data processing. N.A.A. Bulletin (April): 55-61.

Vitt, E., M. Luckevich and S. Misner. 2008. Business Intelligence. Microsoft Press.

Von Bertalanffy, L. 1972. The history and status of general systems theory. The Academy of Management Journal 15(4): 407-426.

Von Halle, B. and L. Goldberg. 2009. The Decision Model: A Business Logic Framework Linking Business and Technology. Auerach Publications.

Vournas, H. C. 1963. Avoiding the pitfalls of EDP installations. N.A.A. Bulletin (May): 49-57.

Wager, K. A., F. W. Lee and J. P. Glaser. 2009. Health Care Information Systems: A Practical Approach for Health Care Management, 2nd edition. Jossey-Bass.

Walker, J. P. and J. J. Surdick. 1988. Controllers vs. MIS managers: Who should control corporate information systems? Management Accounting (May): 22-25.

Walker, K. B. 2008. SOX, ERP, and BPM: A trifecta that can make your business run better. Strategic Finance (December): 46-53.

Walker, K. B. and E. L. Denna. 1997. A new accounting system is emerging. Management Accounting (July): 22-24, 26-30. (The REAL model [resources, events, agents, and locations] considers five questions. What happened? When did it happen? Who was involved? What resources were used? Where did the event occur?).

Walker, K. B. and T. Zinsli. 1993. The Coors Shenandoah experience. Management Accounting (March): 37-41. (Related to Coors' new information system).

Wall, S. G. 1949. A detailed-posted general ledger through the use of tabulating equipment. N.A.C.A. Bulletin (September): 59-66.

Wand, Y. and R. Weber. 1989. A model of control and audit procedure change in evolving data processing systems. The Accounting Review (January): 87-107.

Warren, J. D. Jr., K. C. Moffitt and P. Byrnes. 2015. How big data will change accounting. Accounting Horizons (June): 397-407.

Warren, N., M. T. Neto, J. Cambell and S. Misner. 2011. Business Intelligence in Microsoft SharePoint 2010. Microsoft Press.

Warshauer, J. S. 1953. How does accounting stand with electronics? N.A.C.A. Bulletin (April): 965-972.

Wasan, R. K. 1965. The problem of dependability of a complex system having two types of components. Management Science (May): 751-754.

Waterhouse, J. H. and P. Tiessen. 1978. A contingency framework for management accounting systems research. Accounting, Organizations and Society 3(1): 65-76.

Watson, L. A., B. L. McGuire and E. E. Cohen. 2000. Looking at business reports through XBRL - Tinted glasses. Strategic Finance (September): 40-45.

Weber, C. E. 1965. Intraorganizational decision processes influencing the EDP staff budget. Management Science (December): B69-B93.

Weber, R. 1982. Audit trail system support in advanced computer-based accounting systems. The Accounting Review (April): 311-325.

Weber, R. 1998. Information Systems Control and Audit. Prentice Hall.

Weber, R. 2020. Taking the ontological and materialist turns: Agential realism, representation theory, and accounting information systems. International Journal of Accounting Information Systems (39): 100485.

Weigand, H. and P. Elsas. 2012. Construction and use of environmental management accounting systems with the REA business ontology. Journal of Emerging Technologies in Accounting (9): 25-46.

Weill, P. and J. Ross. 2005. A matrixed approach to designing IT governance. MIT Sloan Management Review (Winter): 26-34.

Weill, P. and S. Aral. 2006. Generating premium returns on your IT investments. MIT Sloan Management Review (Winter): 39-48.

Weill, P., M. Subramani and M. Broadbent. 2002. Building IT infrastructure for strategic agility. MIT Sloan Management Review (Fall): 57-65.

Weingard, M. 1979. The Rockford files: A case for the computer. Management Accounting (April): 36-38.

Weinwurm, G. F. 1961. Computer management control systems through the looking glass. Management Science (July): 411-419.

Weisner, M. M. 2018. Using sociological theories and concepts in accounting information systems research: A framework for team research. Journal of Emerging Technologies in Accounting 15(2): 27-44.

Welke, W. R. 1967. The accounting systems course. The Accounting Review (January): 127-132.

Welling, P. 1977. Introducing the MISA. Management Accounting (February): 31-33. (MISA refers to the MIS auditor).

Welsh, F. E. 1954. What we use our computer for. N.A.C.A. Bulletin (September): 31-36.

Welti, N. 1999. Successful SAP R/3 Implementation: Practical Management of ERP Projects. Addison-Wesley Publications.

Welzin, J. O. 1970. Why leave EDP in the hands of specialists? Management Accounting (October): 9-10.

West, R. N. 2000. How to design a database. Management Accounting Quarterly (Fall): 18-24.

West, R. N. and M. Shields. 1998. Up and running in nine months. Management Accounting (December): 20-22, 24, 26. (Related to ERP systems).

Wheeler, D., K. McKague, J. Thomson, R. Davies, J. Medalye and M. Prada. 2005. Creating sustainable local enterprise networks. MIT Sloan Management Review (Fall): 33-40.

Wheeler, P. and R. Sriram. 1997. The information criminologist: Litigation services in the EDP environment. Review of Accounting Information Systems 1(3): 63-72.

White, C. 2004. Discussion of CAWS model for XML-based accounting systems. International Journal of Accounting Information Systems 5(2): 169-173.

White, H. W. 1962. Coming improvements in information processing systems. N.A.A. Bulletin (June): 5-14. (The "real time" concept of data processing).

White, H. W. 1964. Electronic data processing a 10 year perspective. N.A.A. Bulletin (April): 11-17.

White, H. W. 1966. The man-machine relationship in business systems. Management Accounting (May): 19-26.

White, J. 2014. How to use COSO to assess IT controls. Journal of Accountancy (May): 34-36, 38.

Wildavsky, A. 1978. Policy analysis is what information systems are not. Accounting, Organizations and Society 3(1): 77-88.

Wilkin, C. L. 2014. Enhancing the AIS curriculum: Integration of a research-led, problem-based learning task. Journal of Accounting Education 32(2): 185-199.

Wilkin, C. L. and R. H. Chenhall. 2020. Information technology governance: Reflections on past and future directions. Journal of Information Systems (Summer): 257-292.

Williams, C. M. 1971. Small business and EDP. Management Accounting (February): 44-47.

Williams, S. 2004. Delivering strategic business value. Strategic Finance (August): 40-48. (Data warehousing and business intelligence technologies).

Williams, S. 2008. Power combination. Strategic Finance (May): 26-35. (The balanced scorecard and business intelligence).

Williams, S. 2011. 5 Barriers to BI success and how to overcome them. Strategic Finance (July): 26-33. (Note).

Williams, S. and N. Williams. 2006. The Profit Impact of Business Intelligence. Morgan Kaufmann.

Williamson, J. E. and W. R. Sherrard. 2002. Solving the production lot size problem when using ABC in an MRP II environment. Management Accounting Quarterly (Spring): On line publication, not numbered.

Willis, V. F. 2016. A model for teaching technology: Using Excel in an accounting information systems course. Journal of Accounting Education (36): 87-99.

Wilson, E. L. 1975. Data processing output devices. Management Accounting (November): 45, 48.

Wilson, T. A. II. and P. Gray. 1974. File management in management information systems. Decision Sciences 5(3): 374-388.

Witham, R. B. 1973. Controlling computer results. Management Accounting (October): 48-51.

Witten, I. H. and E. Frank. 1999. Data Mining: Practical Machine Learning Tools and Techniques with Java Implementations. Morgan Kaufman.

Wolf, E. D. 1962. Rental vs. purchase of data processing equipment. N.A.A. Bulletin (July): 29-35.

Wood, J. H. 1979. How RJR put its new MIS on-line. Management Accounting (April): 17-23.

Woods, R. S. 1960. Content of the accounting systems course. The Accounting Review (October): 720-726.

Woods, R. S. 1964. Some dimensions of integrated systems. The Accounting Review (July): 598-614.

Woolf, J. J. 1967. A management action reporting system (MARS). Management Accounting (May): 35-40.

Wootton, C. W. and B. E. Kemmerer. 2007. The emergence of mechanical accounting in the U.S., 1880-1930. The Accounting Historians Journal 34(1): 91-124.

Wormley, J. T. 1967. Ensuring the profit contribution of a corporate data processing department. Management Accounting (January): 3-12. (Related to transfer pricing).

Worrell, J., M. Wasko and A. Johnston. 2013. Social network analysis in accounting information systems. International Journal of Accounting Information Systems 14(2): 127-137.

Worrell, J. L., P. M. Di Gangi and A. A. Bush. 2013. Exploring the use of the Delphi method in accounting information systems research. International Journal of Accounting Information Systems 14(3): 193-208.

Wren, D. A. 1968. A note on systems theory and the idea of interface: Reply. The Academy of Management Journal 11(1): 128-129.

Wright, B. 1991. Controlling EDI. Management Accounting (August): 46-49.

Wygal, D. E. and B. P. Hartman. 2003. Partnering for change: Infusing enterprise resource planning in the accounting curriculum. Management Accounting Quarterly (Summer): 63-67.

Xu, B. and Z. Huang. 2016. Information traffic and information effectiveness. Journal of Emerging Technologies in Accounting 13(2): 21-36.

Yang, C. and J. Huang. 2000. A decision model for IS outsourcing. International Journal of Information Management (20): 225-239.

Yetton, P. W. 1976. The interaction between a standard time incentive payment and a simple accounting information system. Accounting, Organizations and Society 1(1): 81-87.

Yoon, K., L. Hoogduin and L. Zhang. 2015. Big data as complementary audit evidence. Accounting Horizons (June): 431-438.

Yost, J. A. and R. H. Rasch. 2000. Optimal warranty arrangements for the design of accounting information systems. International Journal of Accounting Information Systems 1(3): 135-152.

Young, D. W. 1979. Administrative theory and administrative systems: A synthesis among diverging fields of inquiry. Accounting, Organizations and Society 4(3): 235-244.

Young, R. G. 1965. Controlling office supply inventories - An EDP application. Management Accounting (November): 21-27.

Young, S. 1964. Designing the management system. The Academy of Management Journal 7(2): 137-148.

Zadrozny, W. 2006. Leveraging the power of intangible assets. MIT Sloan Management Review (Fall): 85-89.

Zaid, O. A. 2004. Accounting systems and recording procedures in the early Islamic State. The Accounting Historians Journal 31(2): 149-170.

Zaiden, D. J. 1972. Some legal aspects of EDP. Management Accounting (July): 51-52.

Zanzig, J. S. and B. Tsay. 2004. Hands-on training in relational database concepts. Journal of Accounting Education 22(2): 131-152.

Zeller, T. L. 2000. Measuring and managing e-retailing with activity-based costing. Journal of Cost Management (January/February): 17-30. (Summary).

Zhang, C. and D. N. Stone. 2023. Integrating Alteryx Designer and Tableau Desktop into the AIS course: An analytics mindset model. Issues in Accounting Education (May): 35-61.

Zhang, J., X. Yang and D. Appelbaum. 2015. Toward effective big data analysis in continuous auditing. Accounting Horizons (June): 469-476.

Zhen, J., Z. Xie and K. Dong. 2021. Impact of IT governance mechanisms on organizational agility and the role of top management support and IT ambidexterity. International Journal of Accounting Information Systems (40): 100501.

Zhuk, J. 2004. Integration-Ready Architecture and Design: Software Engineering with XML, Java, .NET, Wireless, Speech, and Knowledge Technologies. Cambridge University Press.

Zircher, J. R. 1975. The EDP technician, the accountant, and internal control. Management Accounting (September): 38-40.

Zlatkovich, C. T. 1958. Some principles of accounting systems design. The Accounting Review (July): 419-422.

Zlessow, B. W. 1964. Controls in electronic data processing. N.A.A. Bulletin (January): 37-38.

A-J  |  K-Z