The International journal of digital accounting research -- V. 07, (2007)
Permanent URI for this collectionhttps://hdl.handle.net/10272/1480
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Item type: Item , Strategic pricing possibilities of grocery retailers : an empirical study(Universidad de Huelva, 2007) Länsiluoto, Aapo; Back, Barbro; Vanharanta, HannuThe right pricing of products is one of the most important issues concerning the development of companies’ financial performance. Prices should be low enough to attract customers and at the same time high enough to cover all the emerged costs and expected profits. This research illustrates how self-organizing maps (SOM) can be used for pricing purposes. We show how changes in a company’s pricing policies would affect the company’s pricing position. The study illustrates clearly that companies have different possibilities to change their pricing positions. The SOM method is new and can be applied in many different ways through different pricing simulations.Item type: Item , On classifying digital accounting documents(Universidad de Huelva, 2007) Chih-Fong, TsaiAdvances in computing and multimedia technologies allow many accounting documents to be digitized within little cost for effective storage and access. Moreover, the amount of accounting documents is increasing rapidly, this leads to the need of developing some mechanisms to effectively manage those (semi-structured) digital accounting documents for future accounting information systems (AIS). In general, accounting documents contains such as invoices, purchase orders, checks, photographs, charts, diagrams, etc. As a result, the major functionality of future AIS is to automatically classify digital accounting documents into different categories in an effective manner. The aim of this paper is to examine flat nonhierarchical and hierarchical classification schemes for automatic classification of different types of digital accounting documents. The experimental results show that non-hierarchical classification of digital accounting documents performs better than hierarchically classifying digital accounting documents.Item type: Item , Improving investor communications and analysis via standardization(Universidad de Huelva, 2007) Willis, MikeOver time, a market dialog of taxonomy extension best practices will improve constituent communication and investor analysis and comparability assessments. A stated goal/ objective typically associated with the adoption of the Extensible Business Reporting Language (XBRL ) is the enhancement of information quality, specifically comparability. Terms often cited include ‘Standard’, ‘Standardization’ and ‘Comparability’. This paper discusses these three separate but related topics by clarifying common definitions, relationships, uses, and limitations. The paper recognizes various comparability perceptions, and it demonstrates how XBRL enhances comparability and perhaps it takes it to a new level. Finally, the paper suggests continue dialog with market participants on best practices for further development of concepts relevant to enhancing comparability.Item type: Item , From an object-oriented approach to the financial reporting : an open architecture(Universidad de Huelva, 2007) Silveira, Clara; María Abreu, Rute; David, FátimaThis paper developed an Object-Oriented (O-O) approach as an open architecture for financial reporting that is based on the notation Unified Modelling Language (UML) and the Rational Rose® tool. The O-O approach integrated into the financial reporting has interoperable building financial statements that must be available to be included in any economic and financial analysis of a corporation. The implementation of an open architecture for developing financial reporting is supported by the systems analyst work that observes and understands the general domain of financial reporting, as well as, input from the specialists, directors and stakeholders of the corporation. Then, with reference to the Portuguese experience, the research scope is towards a basic structure of financial reporting whose results are applicable to any corporation. The further implication of the architecture for the financial reporting is to built a prototype to answer the market needs.Item type: Item , Exploring information technology governance (ITG) in developing countries : an empirical study(Universidad de Huelva, 2007) Abu-Musa, Ahmad A.The objective of this study is to explore the current performance of information technology governance (ITG) in Saudi organizations using the balanced scorecard model introduced by the ITG Institute (ITGI, 2005). An empirical survey was carried out to achieve this purpose. Five hundred questionnaires were randomly distributed to a representative sample of Saudi organizations and the response rate was 29.5%. The results of the study reveal that the vast majority of respondents reported the importance of ITG performance measures. A majority of them reported it had been measured, but a smaller number believe that such measures have actually been used in evaluating the ITG performance in their organizations. The results of this study suggest that Saudi organizations should achieve better governance of their IT in order to ensure that an organization’s IT strategy is aligned with and supports the overall organization’s strategy-- that IT supports the organization’s ability to exploit opportunities and maximize benefits. The results also suggest that Saudi organizations should use their IT resources more responsibly and manage their IT-related risks appropriately in order to champion the IT development for the success of their businesses.Item type: Item , The accounting decisions and their modelling by using specialized computer-based tools(Universidad de Huelva, 2007) Mihalache, Sabina-CristinaThis paper surveys a selection of recent research results which use laboratory methods to contribute to our understanding of the accounting decisions’ characteristics and of the accounting decision-making process. During accounting decision modelling process we observed that there are some qualitative factors which constraint the accounting decision-making and that this factors should be modelled by using the so called knowledge technologies. We present an example which treats the accounting decisions concerning fixed assets’ management. We discussed the economic decisions, the accounting decisions, the knowledge required to make the accounting decisions related to fixed assets and the related models. The necessarily interactive role of theory development, laboratory experimentation and field observation is discussed.