-------- Original-Nachricht -------- Betreff: [AISWorld] CfP ECIS 2015 - Accounting Information Systems track (27) Datum: Wed, 5 Nov 2014 14:19:01 +0100 Von: Geert Poels geert.poels@ugent.be An: AISWorld@lists.aisnet.org
ECIS 2015, MUENSTER, GERMANY http://www.ecis2015.eu/
Track 27: Accounting Information Systems (http://www.ecis2015.eu/participation/list-tracks/27-accounting-information-s...)
IMPORTANT DATES Submissions open: October 6, 2014 Submission deadline: November 28, 2014 (strict and only deadline!) Notification of acceptance: End of February, 2015
TRACK DESCRIPTION/THEME
The Accounting Information Systems track is interested in research on the link between accounting with information technology and information systems, in particular are highly encouraged research work on topics that range from IT/IS governance, IT/IS risk assessment and IT/IS compliance and their relationship.
In the last decade, all over the world, have been introduced a number of laws, code of conducts, guidelines to aim at stimulating the disclosure of companies? reporting, harmonization, transparency, efficiency and effectiveness of information processes. The European Commission, as well as other international organizations and institutions, played a central role, forcing companies to comply with laws. Key initiatives have been IAS/IFRS mandatory adoption, internal control systems over financial reporting attestation, e-envoicing and so on.
It is very likely that this trend (i.e. the promulgation of growing number initiatives to regulate, directly or indirectly, financial and accounting information systems) will be carried out in the years to come.
This track is aimed at discovering how such trend affect accounting information systems as well as skills and activities of accounting professionals. Furthermore, it aims to encourage studies which highlight if and how accounting professionals, accounting information systems, accounting models may benefit from stimulus coming from mandatory regulations. In fact AIS could plays an important role in supporting companies to satisfy legal requirements. At the same time the adoption of laws, in a substantial and not formal way; the need to avoid compliance risks, and/or reputational risks and/or fraud risks could trigger relevant changes in companies? IS/IT systems.
What are the risks and critical issues that emerge from this scenario? Which are the consequent changes to the settled practices? Which are the positive and strategic effects for firms, their accounting actors and their decision support systems?
TYPES OF CONTRIBUTIONS
The track will cover a wide range of topics. Topics of interest include, but are not limited to:
* AIS modeling and design, * AIS ontology * AIS for service accounting * AIS and changes of information processes for compliance issues, * XBRL, e-invoicing and compliance, * IT governance, COSO, CobiT, * Relationship between IT/IS governance and compliance with accountants? role (Chief Financial Officer, Internal auditor, Compliance officer, and so on), * Relationships between AIS with internal control systems, risk assessment and risk management systems, * IS assurance, audit, continuous auditing, internal audit, * IS evaluation, IT business value, IT/IS costs and benefits, * IT audit and compliance * AIS compliance, compliance metrics and compliance tools, * Management control systems and compliance.
Perspectives from diverse fields such as computer science, business informatics, information systems, accounting, psychology, sociology, cognitive science, political science, behavioral science, service science, design science, and economics as well as high-quality and theoretically sound studies of any type (quantitative/qualitative studies, action research, surveys, behavioral/experimental studies, design science, case studies, theory development, etc.) are equally encouraged. Papers are also welcome, bringing together researchers and practitioners to improve different research perspectives on AIS. Theoretical or empirical studies are equally encouraged as well as different kind of research methodology. Completed research and research-in-progress papers will be accepted.
TRACK CHAIRS
* Professor Daniela Mancini (Parthenope University of Naples, Italy) * Professor Barbro Back (Abo Akademi University, Finland) * Professor Enrique Bonsón (University of Huelva, Spain) * Professor Geert Poels (Ghent University, Belgium)