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Essay Available:
Pages:
2 pages/≈550 words
Sources:
4 Sources
Level:
APA
Subject:
Accounting, Finance, SPSS
Type:
Article Critique
Language:
English (U.S.)
Document:
MS Word
Date:
Total cost:
$ 9.36
Topic:

Finance Article Critique: Accounting Information Systems (Article Critique Sample)

Instructions:

Class: Accounting information systems
Instructions: You will find an article in a SCHOLARLY JOURNAL dealing with information systems theory or application, and will then summarize and critique it in 2–4 pages, citing at least 4 references. A title page in current APA, running head, and reference list are required for these critiques. No abstract is needed for this assignment.

source..
Content:


Applications of Accounting Information Systems
Your Name
Your Institution of Affiliation
September 6, 2017
Introduction
While the use of Accounting Information Systems has steadily accelerated these past few years in order to cater for the increasing demand of new business models, this change could also bring potential risks not only for the business but for many other stakeholders (Fontinelle, n.d.). Thus, just as how guidelines have been set in traditional types of accounting (e.g. GAAP), many scholars and accounting practitioners alike are now pushing for safe and ethical ways of using AIS. In the article written by Guragai, et, al. (2017), the authors argued that one of the difficulties in establishing these guidelines is due to the fact that most of the literature dedicated today towards the study of AIS and ethics presents some gaps in between these subjects, as well as for the direction of future research. Nonetheless, they argued that by using ETHOs (Environmental, technological, human and organizational) framework as a guide in the use of AIS, future studies which could be aimed at prescribing ethical guidelines could become more systematic as well as complete.
In line with the aforementioned study, Guragai et. al, has specifically stated that in the use of AIS, one of the most possible risks are those caused by human factors. This is because while AIS is mostly automated, its end-to-end processes are still governed by human inputs and decision making. In other words, one of their main ideas is that the ETHOs system for researc

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