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This study investigates the impact of reliability in computerized accounting information systems on improving the quality of accounting information in Jordanian commercial banks. To achieve the research objectives, a descriptive and analytical approach was adopted. The study population includes all commercial banks listed on the Amman Stock Exchange as of the end of 2023, comprising a total of 11 banks. A questionnaire was designed based on previous literature and the study's theoretical framework and was distributed to a sample of 110 employees holding managerial, department head, and administrative positions across Jordanian commercial banks. Various statistical methods, including multiple regression analysis, were employed to analyze the data and test the hypotheses. The findings reveal a high level of reliability in accounting information systems in commercial banks. Additionally, a statistically significant relationship (α≤0.05) was observed between the reliability of these systems and their subdimensions-- information security, confidentiality, operational integrity, and privacy--in enhancing the quality of accounting information. Based on the results, the study recommends that commercial banks prioritize employee training to ensure proficiency in using computerized accounting systems, facilitate adaptation to technological advancements, and strengthen skills in system navigation and related operational aspects. [ABSTRACT FROM AUTHOR]

Contemporary Management Accounting Practices (MAPs) were developed to address the weaknesses of traditional practices and to meet financial managers' need for accurate and timely information. Consequently, they contribute to optimal decision-making that enhances firms' efficiency and competitiveness, leading to improved organizational performance. Simultaneously, the success of Accounting Information Systems (AIS) is essential, as they improve the quality of information and reporting. In information- and competition-intensive environments such as the hotel industry, AIS user satisfaction, as an indicator of AIS success, can play a decisive role in the effective use of contemporary MAPs. The purpose of this paper is to explore the relationship between contemporary MAPs usage and hotel performance, and to investigate the moderating role of AIS user satisfaction. Using hierarchical multiple regression analysis, the findings indicate that the interaction of contemporary MAPs usage and AIS user satisfaction results in improved hotel performance. This study contributes to the current knowledge by developing a framework of the relationship of Management Accounting and Information Technology, through the lens of Contingency Theory and the Information Systems Success Model of DeLone and McLean. Additionally, the findings provide managerial implications for financial managers and IS developers. [ABSTRACT FROM AUTHOR]

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Purpose: The general objective of this study was to assess the effect of Accounting Information Systems (AIS) on the performance of manufacturing companies in Rwanda, focusing on a case study of CIMERWA Plc. Specifically, the study assessed the effect of Accounting Information Systems security on the performance of CIMERWA Plc, examined the effect of Accounting Information Systems accuracy on the performance of CIMERWA Plc and analysed the effect of Accounting Information Systems reliability on the performance of CIMERWA Plc. Methodology: The study was descriptive as well as correlational. A population of 157 from various departments within CIMERWA Plc. A sample size of 113 was determined by the researcher using Slovin's formula. Every member of the population has an equal chance of getting chosen when a simple random sampling is used. Questionnaire and interview guide all played a role in the data collection process. Within the scope of the research, SPSS 25 was used. Findings: The results indicate coefficient for AIS security is 0.307, suggesting that for each unit increase in AIS security, performance improves by 0.307 units, with this relationship being statistically significant. Similarly, the coefficient for AIS accuracy is 0.323, indicating that a one-unit increase in AIS accuracy corresponds to a 0.323 increase in performance, which is also statistically significant. Additionally, the coefficient for AIS reliability is 0.348, signifying those improvements in AIS reliability enhance performance by 0.348 units, with a statistically significant impact. Unique Contribution to Theory, Practice and Policy: The study recommends that CIMERWA PLC enhance AIS security through multi-factor authentication, employee training, and advanced technologies; improve AIS accuracy via audits, automated validation, and staff training; and strengthen AIS reliability through regular updates, user support systems, and feedback mechanisms to ensure seamless operations and optimal data management. [ABSTRACT FROM AUTHOR]

This study examines the moderating effect of accounting technology (AT) on audit quality. Primary data were sourced from hundred and fourteen auditors in private practice using a questionnaire drawn on a four-point Likert scale. Both the internal reliability and validity of the instrument were established. Three hundred and eighty-nine participants filled and returned, while three hundred and sixty two were found valid for the study and subjected to analysis using a regression model to test hypotheses one and two while the third hypothesis was subjected to LSM-SEM. The results of the analysis show that there is a positive significant (R2 = 0.554, Pvalue = 0.000) moderating effect of AT on the technical quality of audits and on the service quality of audits (R2 = 0.840, p-value = 0.000). The joint moderating effect of AT was found to have a substantial, positive, and significant effect (adjusted R2 of 0.849, Pvalue = 0.000) on audit quality, while Q2 of 0.540 established the fact that there is a large degree of relevance of the structural model employed for the joint effect. It is therefore recommended that standard-setting boards provide the necessary guidelines to drive audit quality in this era of accounting technology. Additionally, there is a need to conduct studies with a wider scope across regions.

This study aims to determine how much users accept accounting information systems when preparing financial reports. Quantitative methods with path analysis techniques are used in this study to facilitate analysis. The population and samples in this study were 30 respondents from users of the accounting information system of the Brayat Pinuji Foundation social organisation with ten social care units spread across the territory of Indonesia. The results obtained from this study are a significant positive effect of perceived convenience on perceived usefulness: perceived convenience on attitude of use, perceived usefulness on attitude of use, perceived convenience on the intensity of usage behaviour, perceived usefulness on the intensity of usage behaviour; usage attitude on the intensity of usage behaviour; and the intensity of usage behaviour on the real use of accounting information systems.

The information system was designed and developed on Jam'iyyah (Persis Banjaran) businessmen in Bandung Regency. One of the main problems faced by these business actors is the inability to record economic transactions and compile them in adequate financial reporting to determine how much zakat should be paid accurately. This is due to the lack of knowledge of business actors about the importance of good financial reporting as a basis for calculating zakat by the Al-Quran and Al-Hadist. Designing the correct accounting information system and developing it according to the needs of business actors can solve the problems faced by Jam'iyyah (Persis Banjaran) business actors. The design and development of this accounting information system resulted in an application named Kaashir as a result of excellent thinking and collaboration between the community services team at Universitas Islam Bandung (Unisba) and the information technology development team from the Persis Banjaran Youth group. The accounting information system design process has progressed to the application development stage, specifically with the Kaashir application. The current stage of development involves beta testing to evaluate the application's preparedness for the implementation stage, which will encompass a broader range of users in the coming year. The development of accounting information systems in the form of the Kaashir application will continue so that all business people in Indonesia can widely use this application. [ABSTRACT FROM AUTHOR]

Over the last few decades, remarkable technical advancements, including artificial intelligence, machine learning, big data, blockchain, cloud computing, and the Internet of Things, have emerged. These tools have the ability to change the accounting process. This study aims to conduct a systematic literature review on using the Internet of Things (IoT), blockchain, and eXtensible Business Reporting Language (XBRL) in a single accounting information system (AIS) to enhance the quality of digital financial reports. This paper employs a systematic literature review (SLR) methodology, specifically, by adopting the widely accepted PRISMA technique. The final sample of this study included 309 related studies from 2013 to 2023. Our findings highlight the lack of literature related to the integration of these three types of technologies within a unified AIS. This study is extremely significant because it proposes a new research stream that explores the possibility of integrating IoT, blockchain, and XBRL in a single accounting system, yielding a plethora of benefits to the accounting field. However, the potential benefits of such an integration are evident, including enhanced transparency, real-time reporting capabilities, and improved data security. Our paper's main contribution is that it is the first paper, to the best of our knowledge, to explore the integration of these three technologies. We also identified important gaps in the research and pointed out ways for future research to somehow take a lead in exploring further how this integrated system is affecting accounting practices. [ABSTRACT FROM AUTHOR]

Micro, Small and Medium Enterprises (MSMEs) are one of the strong drivers of the people's economy. Micro, Small and Medium Enterprises (MSMEs) have an important role in the economic and industrial growth of a country, a business entity, especially MSMEs, is required to make changes to increase its competitiveness, this is because many small and medium entrepreneurs start from family / home industries so that their management is not managed properly. Most of the research related to Strategic Management Accounting to date has focused on management accounting practices in manufacturing companies and little attention has been paid to the use of management accounting techniques in MSMEs. Banks are a key component of MSMEs. This study aims to examine the effect of Strategic Management Accounting, Accounting Information Systems, and Management Control Systems on MSME Performance moderated by Financial Technology. This study took the research population from MSME companies in Jakarta, Bandung. The type of data used in this study is primary data which is used as a sample. The research method used in this study is a quantitative research method. The sample was selected using the purposive sampling method. To test the hypothesis, this research uses multiple linear regression analysis. Based on the results of the study, it shows that the variables of Strategic Management Accounting and Accounting Information Systems have a significant effect on MSME Performance, but the Management Control System does not have a significant effect on MSME Performance. Financial Technology strengthens the influence of Strategic Management Accounting and Accounting Information Systems on MSME Performance, but Financial Technology does not strengthen the influence of Management Control Systems on MSME Performance. [ABSTRACT FROM AUTHOR]

This research aims to examine the influence of the quality of human resources on the quality of financial reports, the influence of the use of information technology on the quality of financial reports, the influence of accounting information systems on the quality of financial reports, the influence of the quality of human resources on the quality of financial reports mediated by accounting information systems and to test the influence utilization of information technology on the quality of financial reports mediated by the accounting information system at the DPRD Secretariat of East Kalimantan Province. The sample in this study was 40 employees of the finance section of the DPRD Secretariat of East Kalimantan Province taken by census. The data analysis method in this research is based on Partial Least Square (PLS). The results of the research show that the quality of human resources has a significant influence on the quality of financial reports with a p-value of 0.000 < 0.05, the use of information technology has a significant influence on the quality of financial reports with a p-value of 0.022 < 0.05, the system Accounting information has a significant influence on the quality of financial reports with a p-value of 0.031 < 0.05, and the quality of human resources has a significant influence on the quality of financial reports moderated by the accounting information system with a p-value of 0.0026 < 0, 05 and the use of information technology has a significant influence on the quality of financial reports, moderated by the accounting information system with a p-value of 0.042 < 0.05. [ABSTRACT FROM AUTHOR]

Citizen Entrepreneurship (CE) is a promising approach to tackle global challenges such as climate change, poverty and social inequality, but also local problems. This paper explores how CE projects empower citizens to actively engage in their communities, focus on local needs and promote sustainable solutions. In doing so, theoretical frameworks such as Ostrom's commons theory, innovation as a social good and Sen and Nussbaum's capabilities approach provide insights into the foundations of CE. Methods for engaging citizens encompass a spectrum from participatory research approaches to leveraging digital platforms, thereby promoting collaboration and facilitating the exchange of knowledge among a diverse array of community stakeholders. CE promises to strengthen the resilience and well-being of communities by effectively addressing both local societal needs and global challenges. [ABSTRACT FROM AUTHOR]

The purpose of this descriptive paper is to describe how accounting curriculums can align with an Accounting Information Systems degree based on the CPA evolution model curriculum. The paper explores how changes in professional competencies are aligned with current curriculum that spans different academic disciplines. Labor experts have predicted that a coming wave of automation and digital technology upending the work force was coming and is turning into reality. In part due to the COVID-19 outbreak that rapidly changed the workplace with millions of Americans moving their workspaces to their homes as employers offer flexible work arrangements, such as teleworking. The pandemic destroyed some jobs while altering how and where work is done for nearly everyone. Estimates of over half of Americans are working from home, tethered to their employers via laptops and Wi-Fi, up from 15 percent before the pandemic, according to a recent MIT study. In the coronavirus economy, companies are adopting more automation, as they seek to cut costs and increase efficiency. These workplace changes have influenced the core competencies of accountants driving accounting degrees towards Accounting Information System skills. [ABSTRACT FROM AUTHOR]

Micro, small, and medium enterprises (MSMEs) are crucial to the economies of developing countries like Indonesia, demonstrating resilience during economic challenges such as the 1998 financial crisis. This study investigates how organisational readiness and top management support affect supply chain management performance in MSMEs, with the success of accounting information systems as a mediating factor. Using purposive sampling and G*Power software, 178 MSMEs from diverse sectors were analysed via Partial Least Squares (PLS). Results show that organisational readiness and top management support significantly impact supply chain management performance and the success of accounting information systems in Pekanbaru, Indonesia. However, accounting information systems does not mediate the relationship between organisational readiness, top management support, and supply chain management performance. It indicates that other factors might serve as critical mediators. MSMEs should enhance organisational readiness and secure top management support to improve supply chain management performance. Future research should investigate alternative mediators, such as technology or innovation, and include studies across various sectors for broader insights. [ABSTRACT FROM AUTHOR]

Accounting information systems (AIS) are primarily designed to convert financial data into usable financial and management information. Their effectiveness or success, which shows the extent to which the requirements of their users are satisfied, is an essential factor in decision making. Previous research has found that user satisfaction is a particularly widely utilized and indicative measure of information system (IS) success. In this setting, the success or failure of an AIS is a crucial issue for all companies since a particular IS cannot be appropriate for everyone, especially in the case of accounting software that has to satisfy the requirements of its users. Furthermore, given the hotel industry's information-intensive and competitive character, the AIS user satisfaction of hotel financial and accounting executives can be vital to their performance and the hotel's operational efficiency. The aim of this research is to investigate a number of factors that influence AIS user satisfaction in the post-implementation period in the case of the Greek hotel industry. The findings of our empirical study show that system quality, information quality, system use, service quality, firm's size, years of system use, information technology integration, and organic structure have a positive effect on user satisfaction with AIS. On the contrary, statistical analysis shows that users' level of education is negatively correlated with AIS user satisfaction. Finally, the current research findings contribute theoretically to the IS and accounting literature, and they also shine a light on the managerial implications for IS developers, hotel managers, and financial executives. [ABSTRACT FROM AUTHOR]

Objective: The goal of our research is to understand why Business Analytics (BA) practices are selected and how they are adopted across various accounting areas. To achieve this, our study maps and analyzes the analytics initiatives documented in the literature that have been adopted by the accounting profession, categorizing these initiatives by accounting area. Method: We conducted a Systematic Literature Review, drawing on publications from the Web of Science and Scopus databases, as well as prominent journals in Information Systems and Accounting Information Systems. Data analysis utilized categorical content analysis with theory- and data-driven codes, aligned with research objectives. Results: Our results provide a comprehensive mapping of Business Analytics literature in accounting, detailing the dimensions - Domain, Orientation, and Technique - by accounting area. This mapping provides a deeper understanding of the relationship between the specific characteristics of each accounting area and the use of Business Analytics. Additionally, we propose a taxonomy based on usage purposes in each area. Finally, we present a research agenda, summarizing key contributions and offering suggestions for future research. Contributions: This research contributes academically by enabling a comparison of Business Analytics adoption and use across different accounting areas, highlighting those with greater maturity in Business Analytics. Additionally, the proposed taxonomy, which considers the purpose of BA within these accounting areas, helps clarify and promote alignment between the accounting discipline and analytics techniques, reducing both conceptual and practical confusion. Furthermore, this research serves as a foundation for accounting professionals to develop their skills in analytics initiatives. [ABSTRACT FROM AUTHOR]

Accounting Information Systems (AIS) are becoming widespread among Bangladeshi banks. The purpose of this study is to assess how automated AIS affects Bangladeshi commercial banks. Purposeful sampling and a randomized block design were used to disseminate questionnaires to 400 respondents from Chattogram, Bangladesh, a commercial port city. Five-point Likert scale close-ended questions assess eight aspects of AIS usage and benefits: infrastructure, technological resources, understanding ability, operational comparability, relevance, reliability, decision-making, and organizational performance. Descriptive analysis, Kolmogorov--Smirnov test, Shapiro-Wilk test, factor analysis with Kaiser-Meyer-Olkin test, Cronbach's alpha, one-sample Wilcoxon Signed Rank Test, Kendall's tau-b Correlation Coefficient, Mann-Whitney test, Kruskal- WallisH test, and structural equation model were performed using MS Excel 2016, IBM SPSS Statistics 26, and IBM SPSS. The model was validated using convergent and discriminant validity tests. The study found that technological resources, operational comparability, relevance, and dependability influence AIS-based decision-making, while infrastructure and understandability do not. Private banks and AIS-trained personnel make more AIS-based decisions than public banks and non-AIS-trained workers. Regular and frequent decisionmakers use AIS more than sporadic decision-makers. There is no effect of gender or job experience on AIS-based decision-making. Finally, AIS-based decision-making improved organizational performance. Therefore, the study results may assist Bangladeshi commercial banks in adopting AIS. [ABSTRACT FROM AUTHOR]

The local government financial report is a form of accountability report for the implementation of the Regional Revenue and Expenditure Budget that can be calculated with money. This study aims to assess the effect of utilization of accounting information systems, human resource competencies, and government accounting standards on the quality of local government financial reports. In this study, researchers used a quantitative descriptive approach. The information collection method used is through a questionnaire. The number of samples was 95 respondents who were determined using purposive testing techniques. Data analysis was performed with multiple linear regression models with data quality testing and classical assumption tests. The results of this study indicate that the utilization of accounting information systems, human resource competencies, and the application of government accounting standards have a significant effect on the quality of local government financial reports. [ABSTRACT FROM AUTHOR]

This study examines the impact of Accounting Information Systems (AIS) on financial reporting quality in Indonesian retail firms while examining the moderating influence of internal control and user capability. Data from 110 employees in the accounting and finance departments of MSME-scale retail companies in Jakarta were analyzed using SEM-PLS. The findings underscore the significant role of AIS in enhancing financial reporting accuracy, timeliness, and completeness, thereby ensuring reliability and regulatory compliance. Moreover, internal control mechanisms were found to moderate AIS effects, safeguarding assets and enhancing operational efficiency within retail firms. Additionally, user capability emerged as a crucial moderator, influencing data interpretation and reporting timeliness. The study emphasizes the pivotal contribution of AIS to improving financial reporting quality in Indonesian retail contexts. Theoretical implications validate AIS's significance in financial reporting, while practical implications stress the importance of effective AIS implementation for retail firms. Future research avenues could explore additional factors impacting reporting quality and conduct cross-sector studies on AIS effects for a comprehensive understanding.

In facing the digital era and a more competitive environment, every organization is required to increasingly implement information systems that can facilitate various organizational needs. Cloud Based Accounting Information Systems (CBAIS), as part of information systems (IS), have also gained attention of organizations. This research was conducted to obtain empirical evidence of the interest in using CBAIS in various medium-sized companies in Indonesia measured using Institutional Theory. The data analysis tool used was SEM- PLS. The respondents in this study were accounting and finance departments employees working for logistics companies that still use conventional accounting information systems (non-cloud-based). A total of 89 responses were collected from 5 logistics companies in Indonesia. The research results indicated that mimetic pressure positively influenced the interest in using CBAIS, coercive pressure does not positively influence the interest in using CBAIS, and normative pressure positively influenced the interest in using CBAIS. An interesting aspect of this study is the absence of regulation or even demand in Indonesia that obligates the use of CBAIS. Hence, the use of CBAIS has not become a commonly adopted best practice in logistics companies.

In the context of a dynamic and competitive business environment, SME actors must also possess a competitive advantage to succeed in the market. One strategy that can be pursued to achieve a competitive advantage is through the optimization of employee performance. This research aims to analyze the relationship between strategy and SME performance, encompassing the examination of innovation and accounting information systems as mediating variables. The study employs Structured Equation Modeling based on Partial Least Squares (SEM-PLS) analysis. The research involves 435 respondents who are SME actors with business units located in the province of Bengkulu. The findings indicate that strategy has a positive influence on SME performance. Furthermore, strategy also positively influences innovation and accounting information systems. In the context of indirect effects, both innovation and accounting information systems exhibit partial mediating effects in accommodating the relationship between strategy and SME performance. The results of this study emphasize that SME actors should be capable of crafting appropriate business strategies through various business innovations and improvements in accounting information systems, thereby enhancing SME performance.

With the emergence of FinTech and evolution in the design and delivery of financial services, the Accounting Information System (AIS) needs to evaluate its underlying accounting methods to establish a reliable bookkeeping environment and stay up to date with technological standards and bookkeeping requirements. Many academic studies and practitioner articles have discussed Triple-Entry Accounting (TEA) and AIS researchers are not new to the idea of TEA, but its practical impact remains limited. Blockchain has emerged in financial applications, and it carries the same concept of distributed ledgers as shared ledgers in TEA. Unlike the traditional Double-Entry Accounting (DEA) system, where two parties record and maintain their books of accounts independently, the TEA model incorporates a third entry to further ensure trust and security. However, the lack of underlying accounting methods for recording the third entry, along with compliance issues and other challenges, has raised concerns with TEA, leading to limited practical implementation. This study bridges the gaps in the existing literature by proposing an alternative to TEA: a blockchain, RDBMS, and DEA-based hybrid Tripartite Accounting Framework (TAF). This integration not only adheres to DEA principles but also introduces a third transaction that meets bookkeeping requirements and addresses the limitations in the existing bookkeeping methods for recording B2B (Business-to-Business) transactions. The proposed framework provides a cost-effective and viable solution and ensures trust and security in the B2B trading environment.

The purpose of the study is to determine the possibility of using blockchain technology as an Accounting Information System (AIS). The study exhibits the theoretical background of blockchain technology. As well as different characteristics of blockchain technology and its possibility to be used as accounting information system. The study depended on a field study to test the study Hypotheses. The results indicated that there is no definite approach regarding using blockchain as AIS. Up to now, researchers have different opinion, some argued that using blockchain based AIS would bring a huge benefit to the accounting industry and it should be merged with ERP systems. While others argued that there are already current systems that provide what blockchain expected to provide, so there is no need to consider it. On the other hand, others consider using Blockchain as a System (BaaS) since it would be very hard to merge in current systems.

This case builds students' critical thinking skills and knowledge of how Big Data analytics are used in an audit. Using real local government data, students will utilize Tableau to create and analyze visualizations to answer questions regarding governmental entities' fiscal health, search for anomalies, and make recommendations to management. These skills are increasingly necessary in today's workplace and will also be more heavily tested on the CPA Exam beginning in 2024. Additionally, this case addresses AACSB Business Accreditation Standard 4, which calls for critical thinking and current, forward-looking curriculum, and AACSB Accounting Accreditation Standard 5, which calls for the integration of information technology into the curriculum and preparing students to adapt to emerging technologies. Evidence suggests this case improves students' confidence with Big Data analytics and is a useful learning tool. The case is appropriate for use in data analytics, accounting information systems, governmental accounting, and auditing classes. Data Availability: Efficacy data are available from the authors. [ABSTRACT FROM AUTHOR]

E-commerce-based accounting information systems are not widely utilized by MSMEs in Bandung City, largely due to limited digital literacy among these businesses. This study seeks to examine the influence of lifestyle, perceived usefulness, and perceived risk on the interest in adopting e-commerce-based accounting information systems. A descriptive and verification research method was employed, with primary data used for data collection. The study's population consists of MSMEs at the Bandung BUMN Creative House, with a sample size of 50 respondents selected through probability sampling using a saturated sampling technique. The statistical analysis includes validity and reliability tests, classical assumption tests, and multiple linear regression analysis.The findings reveal that lifestyle contributes to 25.5% of the interest in using e-commerce-based accounting information systems, perceived usefulness accounts for 23.5%, and perceived risk influences 13.5%. Collectively, lifestyle, perceived usefulness, and perceived risk demonstrate a combined effect of 62.5% on the interest in adopting e-commerce-based accounting information systems.. [ABSTRACT FROM AUTHOR]

This study aims to examine the effect of Information System quality on cloud computing performance in hotel industries in North Sumatra. Cloud computing is the innovation of accounting information system, which is warmly discussed and significantly adopted by the industry to maintain the credibility of information storage and accessibility. Understanding the importance of Information System characteristics in optimizing its performance is helpful particularly on the specific and productive function of Information Systems like Accounting Information Systems (AIS). Data for this study were collected from hotel employees in North Sumatra who interact with AIS. With systematic random sampling and an electronic questionnaire, this study collected 347 data. SEM-PLS was used to analyze the data. The result shows that relative advantage and compatibility are the critical antecedents of cloud computing success in the hotel industry. [ABSTRACT FROM AUTHOR]

This study examines the impact of robotic process automation on the accounting information systems of French organizations. Robotic Process Automation (RPA) is being introduced more and more in companies to address the risks of manual and repetitive tasks. The methodology adopted is interpretative, based on a constructivist perspective. The data corpus consists of narrative of six experts representing each case study of the implementation of RPA drawn upon in this study. The results show that RPA has an impact on companies' IT cost, security, accuracy of data processing and agility of results derived from accounting information systems. Generally the impact reflects on the characteristics of embedded technology by accompanying the rules of operations to ensure internal controls. Based on the practical implications, we conclude for the positive and negative impact on the aspects of the embedded technology of RPA implementation. Overall, for the originality of the study, the findings contribute to academia by filling the gap in the literature and drawing attention to the implication of the implementation of RPA for practitioners, policymakers, employees, business accounting processes, and the society at large. [ABSTRACT FROM AUTHOR]