{"id":"https://openalex.org/W648074262","doi":null,"title":"Accounting information systems : theory and practice","display_name":"Accounting information systems : theory and practice","publication_year":1992,"publication_date":"1992-01-01","ids":{"openalex":"https://openalex.org/W648074262","mag":"648074262"},"language":"en","primary_location":{"id":"pmh:oai:aleph.bib-bvb.de:BVB01-003793580","doi":null,"is_oa":false,"landing_page_url":"http://bvbr.bib-bvb.de:8991/F?func=service&amp;doc_library=BVB01&amp;local_base=BVB01&amp;doc_number=003793580&amp;sequence=000002&amp;line_number=0001&amp;func_code=DB_RECORDS&amp;service_type=MEDIA","pdf_url":null,"source":null,"license":null,"license_id":null,"version":"submittedVersion","is_accepted":false,"is_published":false,"raw_source_name":"","raw_type":"text"},"volume":null,"type":"article","indexed_in":[],"open_access":{"is_oa":false,"oa_status":"closed","oa_url":null,"any_repository_has_fulltext":false},"authorships":[{"author_position":"first","author":{"id":"https://openalex.org/A5082852340","display_name":"Robert Alan Leitch","orcid":null,"observed_orcids":[]},"institutions":[],"countries":[],"is_corresponding":false,"raw_author_name":"Robert A. Leitch","raw_affiliation_strings":[],"raw_orcid":null,"affiliations":[]},{"author_position":"last","author":{"id":"https://openalex.org/A5063565326","display_name":"Kate Davis","orcid":"https://orcid.org/0000-0002-5745-1254","observed_orcids":["https://orcid.org/0000-0002-5745-1254"]},"institutions":[],"countries":[],"is_corresponding":false,"raw_author_name":"Kate Davis","raw_affiliation_strings":[],"raw_orcid":"https://orcid.org/0000-0002-5745-1254","affiliations":[]}],"institutions":[],"countries_distinct_count":0,"institutions_distinct_count":0,"corresponding_author_ids":[],"corresponding_institution_ids":[],"apc_list":null,"apc_paid":null,"fwci":0.8017,"has_fulltext":false,"cited_by_count":21,"citation_normalized_percentile":{"value":0.73956633,"is_in_top_1_percent":false,"is_in_top_10_percent":false},"cited_by_percentile_year":{"min":88,"max":97},"biblio":{"volume":null,"issue":null,"first_page":null,"last_page":null},"is_retracted":false,"is_paratext":false,"is_xpac":false,"primary_topic":{"id":"https://openalex.org/T11734","display_name":"Decision Support System Applications","score":0.9926999807357788,"subfield":{"id":"https://openalex.org/subfields/1404","display_name":"Management Information Systems"},"field":{"id":"https://openalex.org/fields/14","display_name":"Business, Management and Accounting"},"domain":{"id":"https://openalex.org/domains/2","display_name":"Social Sciences"}},"topics":[{"id":"https://openalex.org/T11734","display_name":"Decision Support System Applications","score":0.9926999807357788,"subfield":{"id":"https://openalex.org/subfields/1404","display_name":"Management Information Systems"},"field":{"id":"https://openalex.org/fields/14","display_name":"Business, Management and Accounting"},"domain":{"id":"https://openalex.org/domains/2","display_name":"Social Sciences"}},{"id":"https://openalex.org/T11938","display_name":"ERP Systems Implementation and Impact","score":0.001500000013038516,"subfield":{"id":"https://openalex.org/subfields/1404","display_name":"Management Information Systems"},"field":{"id":"https://openalex.org/fields/14","display_name":"Business, Management and Accounting"},"domain":{"id":"https://openalex.org/domains/2","display_name":"Social Sciences"}},{"id":"https://openalex.org/T12378","display_name":"Accounting Education and Careers","score":0.0010000000474974513,"subfield":{"id":"https://openalex.org/subfields/1402","display_name":"Accounting"},"field":{"id":"https://openalex.org/fields/14","display_name":"Business, Management and Accounting"},"domain":{"id":"https://openalex.org/domains/2","display_name":"Social Sciences"}}],"keywords":[{"id":"https://openalex.org/keywords/accounting-information-systems","display_name":"accounting information systems","score":1.0},{"id":"https://openalex.org/keywords/systems-analysis","display_name":"systems analysis","score":0.621999979019165},{"id":"https://openalex.org/keywords/system-design","display_name":"system design","score":0.9649999737739563},{"id":"https://openalex.org/keywords/transaction-processing","display_name":"transaction processing","score":0.8709999918937683},{"id":"https://openalex.org/keywords/management-reporting","display_name":"management reporting","score":0.5630000233650208},{"id":"https://openalex.org/keywords/decision-support-system","display_name":"decision support system","score":0.9070000052452087},{"id":"https://openalex.org/keywords/internal-control","display_name":"internal control","score":0.6949999928474426},{"id":"https://openalex.org/keywords/accounting-system-implementation","display_name":"accounting system implementation","score":0.421999990940094},{"id":"https://openalex.org/keywords/database-design","display_name":"database design","score":0.45399999618530273},{"id":"https://openalex.org/keywords/bookkeeping-systems","display_name":"bookkeeping systems","score":0.5199999809265137}],"concepts":[{"id":"https://openalex.org/C105387459","wikidata":"https://www.wikidata.org/wiki/Q3707847","display_name":"Bookkeeping","level":2,"score":0.7231853604316711},{"id":"https://openalex.org/C163867264","wikidata":"https://www.wikidata.org/wiki/Q4672792","display_name":"Accounting information system","level":2,"score":0.6836305260658264},{"id":"https://openalex.org/C41008148","wikidata":"https://www.wikidata.org/wiki/Q21198","display_name":"Computer science","level":0,"score":0.5895816087722778},{"id":"https://openalex.org/C75949130","wikidata":"https://www.wikidata.org/wiki/Q848010","display_name":"Database transaction","level":2,"score":0.5715618133544922},{"id":"https://openalex.org/C180198813","wikidata":"https://www.wikidata.org/wiki/Q121182","display_name":"Information system","level":2,"score":0.5368865728378296},{"id":"https://openalex.org/C74275925","wikidata":"https://www.wikidata.org/wiki/Q2990807","display_name":"Management accounting","level":2,"score":0.452536404132843},{"id":"https://openalex.org/C107327155","wikidata":"https://www.wikidata.org/wiki/Q330268","display_name":"Decision support system","level":2,"score":0.4421975016593933},{"id":"https://openalex.org/C56739046","wikidata":"https://www.wikidata.org/wiki/Q192060","display_name":"Knowledge management","level":1,"score":0.4248036742210388},{"id":"https://openalex.org/C121955636","wikidata":"https://www.wikidata.org/wiki/Q4116214","display_name":"Accounting","level":1,"score":0.41870155930519104},{"id":"https://openalex.org/C177264268","wikidata":"https://www.wikidata.org/wiki/Q1514741","display_name":"Set (abstract data type)","level":2,"score":0.41293561458587646},{"id":"https://openalex.org/C77088390","wikidata":"https://www.wikidata.org/wiki/Q8513","display_name":"Database","level":1,"score":0.3513742983341217},{"id":"https://openalex.org/C115903868","wikidata":"https://www.wikidata.org/wiki/Q80993","display_name":"Software engineering","level":1,"score":0.3425453305244446},{"id":"https://openalex.org/C127413603","wikidata":"https://www.wikidata.org/wiki/Q11023","display_name":"Engineering","level":0,"score":0.24678358435630798},{"id":"https://openalex.org/C144133560","wikidata":"https://www.wikidata.org/wiki/Q4830453","display_name":"Business","level":0,"score":0.22041895985603333},{"id":"https://openalex.org/C124101348","wikidata":"https://www.wikidata.org/wiki/Q172491","display_name":"Data mining","level":1,"score":0.17905792593955994},{"id":"https://openalex.org/C199360897","wikidata":"https://www.wikidata.org/wiki/Q9143","display_name":"Programming language","level":1,"score":0.0},{"id":"https://openalex.org/C119599485","wikidata":"https://www.wikidata.org/wiki/Q43035","display_name":"Electrical engineering","level":1,"score":0.0}],"mesh":[],"locations_count":2,"locations":[{"id":"pmh:oai:aleph.bib-bvb.de:BVB01-003793580","doi":null,"is_oa":false,"landing_page_url":"http://bvbr.bib-bvb.de:8991/F?func=service&amp;doc_library=BVB01&amp;local_base=BVB01&amp;doc_number=003793580&amp;sequence=000002&amp;line_number=0001&amp;func_code=DB_RECORDS&amp;service_type=MEDIA","pdf_url":null,"source":null,"license":null,"license_id":null,"version":"submittedVersion","is_accepted":false,"is_published":false,"raw_source_name":"","raw_type":"text"},{"id":"mag:648074262","doi":null,"is_oa":false,"landing_page_url":"http://ci.nii.ac.jp/ncid/BA18147330","pdf_url":null,"source":{"id":"https://openalex.org/S4306463773","display_name":"Prentice Hall eBooks","issn_l":null,"issn":null,"is_oa":false,"is_in_doaj":false,"is_core":false,"listed_in":[],"host_organization":null,"host_organization_name":null,"host_organization_lineage":[],"host_organization_lineage_names":[],"type":"ebook platform"},"license":null,"license_id":null,"version":null,"is_accepted":false,"is_published":false,"raw_source_name":"Prentice Hall eBooks","raw_type":null}],"best_oa_location":null,"sustainable_development_goals":[],"sustainable_development_goals_aurora":[],"study_designs":[],"awards":[],"funders":[],"has_content":{"grobid_xml":false,"pdf":false},"content_urls":null,"referenced_works_count":0,"referenced_works":[],"related_works":["https://openalex.org/W1492012344","https://openalex.org/W2132221213","https://openalex.org/W573644096","https://openalex.org/W602263491","https://openalex.org/W7164687053","https://openalex.org/W2964231527","https://openalex.org/W3205986172","https://openalex.org/W7095107692","https://openalex.org/W3153928562","https://openalex.org/W588362023"],"abstract_inverted_index":{"This":[0],"course":[1],"shows":[2],"students":[3],"how":[4],"to":[5,43,72,94],"analyze,":[6],"design":[7],"and":[8,18,27,54,57,97,111,114,116],"implement":[9],"accounting":[10,45,63],"information":[11,46],"systems":[12,47,71,76,89,95],"-":[13,20,48,56],"for":[14,37,88],"marketing,":[15],"production,":[16],"finance":[17],"personnel":[19,55],"that":[21],"satisfy":[22],"the":[23,40,102],"transaction":[24],"processing,":[25],"reporting":[26],"decision-making":[28],"requirements":[29],"of":[30,62],"management.":[31],"It":[32],"provides":[33],"a":[34,59,85,91],"conceptual":[35],"framework":[36,87],"integrating":[38],"all":[39],"elements":[41],"required":[42],"support":[44,75],"hardware,":[49],"software,":[50],"database,":[51],"controls,":[52],"procedures":[53],"surveys":[58],"broad":[60],"spectrum":[61],"system":[64],"applications,":[65],"ranging":[66],"from":[67],"small":[68],"ledgerless":[69],"bookkeeping":[70],"complex":[73],"decision":[74],"used":[77],"by":[78],"large":[79],"international":[80],"corporations.":[81],"The":[82],"book":[83],"offers":[84],"theoretical":[86],"development,":[90],"structural":[92],"approach":[93],"analyses":[96],"design,":[98],"an":[99],"emphasis":[100],"on":[101,119],"control":[103],"structure":[104],"set":[105],"forth":[106],"in":[107],"SAS":[108],"55.":[109],"CPA":[110],"CMA":[112],"questions,":[113],"cases":[115],"examples":[117],"based":[118],"actual":[120],"experience.":[121]},"counts_by_year":[{"year":2023,"cited_by_count":1},{"year":2021,"cited_by_count":1},{"year":2020,"cited_by_count":2},{"year":2018,"cited_by_count":1},{"year":2017,"cited_by_count":3},{"year":2016,"cited_by_count":1},{"year":2015,"cited_by_count":1},{"year":2012,"cited_by_count":1}],"updated_date":"2026-09-22T06:50:58.402377","created_date":"2016-06-24T00:00:00"}
