The roles of accounting information systems in an organization experiencing financial crisis
This paper uses an extended normative model and a longitudinal case study to explore the roles of Accounting Information Systems (AIS) in organizations facing financial crises. The analysis reveals that the model offers important, but partial explanations of the roles of the AIS in organizations. In...
Gespeichert in:
| Veröffentlicht in: | Accounting, organizations and society organizations and society, 1990, Vol.15 (5), p.399-424 |
|---|---|
| Hauptverfasser: | , |
| Format: | Artikel |
| Sprache: | eng |
| Schlagworte: | |
| Online-Zugang: | Volltext |
| Tags: |
Tag hinzufügen
Keine Tags, Fügen Sie den ersten Tag hinzu!
|
| container_end_page | 424 |
|---|---|
| container_issue | 5 |
| container_start_page | 399 |
| container_title | Accounting, organizations and society |
| container_volume | 15 |
| creator | Ezzamel, Mahmoud Bourn, Michael |
| description | This paper uses an extended normative model and a longitudinal case study to explore the roles of Accounting Information Systems (AIS) in organizations facing financial crises. The analysis reveals that the model offers important, but partial explanations of the roles of the AIS in organizations. In particular, during the early phases of the crisis the AIS did not appear to possess the requisite qualities for effective pro-active nor responsive crisis management. A fuller understanding of these roles requires researchers to appeal to more empirically grounded models. |
| doi_str_mv | 10.1016/0361-3682(90)90025-P |
| format | Article |
| fullrecord | <record><control><sourceid>proquest_cross</sourceid><recordid>TN_cdi_proquest_miscellaneous_33182750</recordid><sourceformat>XML</sourceformat><sourcesystem>PC</sourcesystem><els_id>036136829090025P</els_id><sourcerecordid>1300315078</sourcerecordid><originalsourceid>FETCH-LOGICAL-c457t-58d17037d69889f157867bb14c226ddc0e1f7538d9195e134f329e08f88abd0c3</originalsourceid><addsrcrecordid>eNp9kV1rFTEQhoMoeKz-Ay8WBdGL1Uyy2SQ3Qil-UrAX9U4IOdlJm7KbrMme4vHXm3WlF4IGJhkmz_syzBDyFOhroNC_obyHlveKvdT0laaUifbiHtmBkrztmdL3ye4OeUgelXJD65FS7Mi3y2tschqxNMk31rl0iEuIV02IPuXJLiHFphzLglOptcbGJuUrG8PP7Qt_zJgDRrdqfIi2ZnZsXA4llMfkgbdjwSd_3hPy9f27y7OP7fmXD5_OTs9b1wm5tEINICmXQ6-V0h6EVL3c76FzjPXD4CiCl4KrQYMWCLzznGmkyitl9wN1_IS82HznnL4fsCxmCsXhONqI6VAM56CYFLSCz_4Cb9Ihx9qbqdbAAPgKPf8nxCnlIKhUleo2yuVUSkZv5hwmm48GqFm3YtaRm3XkRlPzeyvmoso-b7KMM7o7DSLaVJIL5tZwC6JexzXRVcptqLGW5hpca9OxzlwvUzV7u5lhHe5twGyKW3eBQ8joFjOk8P9ufgEeWawt</addsrcrecordid><sourcetype>Aggregation Database</sourcetype><iscdi>true</iscdi><recordtype>article</recordtype><pqid>1300315078</pqid></control><display><type>article</type><title>The roles of accounting information systems in an organization experiencing financial crisis</title><source>RePEc</source><source>Elsevier ScienceDirect Journals</source><source>Periodicals Index Online</source><creator>Ezzamel, Mahmoud ; Bourn, Michael</creator><creatorcontrib>Ezzamel, Mahmoud ; Bourn, Michael</creatorcontrib><description>This paper uses an extended normative model and a longitudinal case study to explore the roles of Accounting Information Systems (AIS) in organizations facing financial crises. The analysis reveals that the model offers important, but partial explanations of the roles of the AIS in organizations. In particular, during the early phases of the crisis the AIS did not appear to possess the requisite qualities for effective pro-active nor responsive crisis management. A fuller understanding of these roles requires researchers to appeal to more empirically grounded models.</description><identifier>ISSN: 0361-3682</identifier><identifier>EISSN: 1873-6289</identifier><identifier>DOI: 10.1016/0361-3682(90)90025-P</identifier><language>eng</language><publisher>Oxford: Elsevier Ltd</publisher><subject>Accounting ; Decision making ; Economic crisis ; Functions ; Information systems ; Management of crises ; Objectives</subject><ispartof>Accounting, organizations and society, 1990, Vol.15 (5), p.399-424</ispartof><rights>1990</rights><rights>Copyright Pergamon Press Inc. 1990</rights><lds50>peer_reviewed</lds50><woscitedreferencessubscribed>false</woscitedreferencessubscribed><citedby>FETCH-LOGICAL-c457t-58d17037d69889f157867bb14c226ddc0e1f7538d9195e134f329e08f88abd0c3</citedby><cites>FETCH-LOGICAL-c457t-58d17037d69889f157867bb14c226ddc0e1f7538d9195e134f329e08f88abd0c3</cites></display><links><openurl>$$Topenurl_article</openurl><openurlfulltext>$$Topenurlfull_article</openurlfulltext><thumbnail>$$Tsyndetics_thumb_exl</thumbnail><linktohtml>$$Uhttps://dx.doi.org/10.1016/0361-3682(90)90025-P$$EHTML$$P50$$Gelsevier$$H</linktohtml><link.rule.ids>314,776,780,3536,3993,4009,27848,27902,27903,27904,45974</link.rule.ids><backlink>$$Uhttp://econpapers.repec.org/article/eeeaosoci/v_3a15_3ay_3a1990_3ai_3a5_3ap_3a399-424.htm$$DView record in RePEc$$Hfree_for_read</backlink></links><search><creatorcontrib>Ezzamel, Mahmoud</creatorcontrib><creatorcontrib>Bourn, Michael</creatorcontrib><title>The roles of accounting information systems in an organization experiencing financial crisis</title><title>Accounting, organizations and society</title><description>This paper uses an extended normative model and a longitudinal case study to explore the roles of Accounting Information Systems (AIS) in organizations facing financial crises. The analysis reveals that the model offers important, but partial explanations of the roles of the AIS in organizations. In particular, during the early phases of the crisis the AIS did not appear to possess the requisite qualities for effective pro-active nor responsive crisis management. A fuller understanding of these roles requires researchers to appeal to more empirically grounded models.</description><subject>Accounting</subject><subject>Decision making</subject><subject>Economic crisis</subject><subject>Functions</subject><subject>Information systems</subject><subject>Management of crises</subject><subject>Objectives</subject><issn>0361-3682</issn><issn>1873-6289</issn><fulltext>true</fulltext><rsrctype>article</rsrctype><creationdate>1990</creationdate><recordtype>article</recordtype><sourceid>X2L</sourceid><sourceid>K30</sourceid><recordid>eNp9kV1rFTEQhoMoeKz-Ay8WBdGL1Uyy2SQ3Qil-UrAX9U4IOdlJm7KbrMme4vHXm3WlF4IGJhkmz_syzBDyFOhroNC_obyHlveKvdT0laaUifbiHtmBkrztmdL3ye4OeUgelXJD65FS7Mi3y2tschqxNMk31rl0iEuIV02IPuXJLiHFphzLglOptcbGJuUrG8PP7Qt_zJgDRrdqfIi2ZnZsXA4llMfkgbdjwSd_3hPy9f27y7OP7fmXD5_OTs9b1wm5tEINICmXQ6-V0h6EVL3c76FzjPXD4CiCl4KrQYMWCLzznGmkyitl9wN1_IS82HznnL4fsCxmCsXhONqI6VAM56CYFLSCz_4Cb9Ihx9qbqdbAAPgKPf8nxCnlIKhUleo2yuVUSkZv5hwmm48GqFm3YtaRm3XkRlPzeyvmoso-b7KMM7o7DSLaVJIL5tZwC6JexzXRVcptqLGW5hpca9OxzlwvUzV7u5lhHe5twGyKW3eBQ8joFjOk8P9ufgEeWawt</recordid><startdate>1990</startdate><enddate>1990</enddate><creator>Ezzamel, Mahmoud</creator><creator>Bourn, Michael</creator><general>Elsevier Ltd</general><general>Elsevier</general><general>Pergamon Press</general><general>Pergamon Press Inc</general><scope>DKI</scope><scope>X2L</scope><scope>AAYXX</scope><scope>CITATION</scope><scope>HFXKP</scope><scope>IBDFT</scope><scope>K30</scope><scope>PAAUG</scope><scope>PAWHS</scope><scope>PAWZZ</scope><scope>PAXOH</scope><scope>PBHAV</scope><scope>PBQSW</scope><scope>PBYQZ</scope><scope>PCIWU</scope><scope>PCMID</scope><scope>PCZJX</scope><scope>PDGRG</scope><scope>PDWWI</scope><scope>PETMR</scope><scope>PFVGT</scope><scope>PGXDX</scope><scope>PIHIL</scope><scope>PISVA</scope><scope>PJCTQ</scope><scope>PJTMS</scope><scope>PLCHJ</scope><scope>PMHAD</scope><scope>PNQDJ</scope><scope>POUND</scope><scope>PPLAD</scope><scope>PQAPC</scope><scope>PQCAN</scope><scope>PQCMW</scope><scope>PQEME</scope><scope>PQHKH</scope><scope>PQMID</scope><scope>PQNCT</scope><scope>PQNET</scope><scope>PQSCT</scope><scope>PQSET</scope><scope>PSVJG</scope><scope>PVMQY</scope><scope>PZGFC</scope><scope>8BJ</scope><scope>FQK</scope><scope>JBE</scope><scope>7TA</scope><scope>8FD</scope><scope>JG9</scope></search><sort><creationdate>1990</creationdate><title>The roles of accounting information systems in an organization experiencing financial crisis</title><author>Ezzamel, Mahmoud ; Bourn, Michael</author></sort><facets><frbrtype>5</frbrtype><frbrgroupid>cdi_FETCH-LOGICAL-c457t-58d17037d69889f157867bb14c226ddc0e1f7538d9195e134f329e08f88abd0c3</frbrgroupid><rsrctype>articles</rsrctype><prefilter>articles</prefilter><language>eng</language><creationdate>1990</creationdate><topic>Accounting</topic><topic>Decision making</topic><topic>Economic crisis</topic><topic>Functions</topic><topic>Information systems</topic><topic>Management of crises</topic><topic>Objectives</topic><toplevel>peer_reviewed</toplevel><toplevel>online_resources</toplevel><creatorcontrib>Ezzamel, Mahmoud</creatorcontrib><creatorcontrib>Bourn, Michael</creatorcontrib><collection>RePEc IDEAS</collection><collection>RePEc</collection><collection>CrossRef</collection><collection>Periodicals Index Online Segment 17</collection><collection>Periodicals Index Online Segment 27</collection><collection>Periodicals Index Online</collection><collection>Primary Sources Access—Foundation Edition (Plan E) - West</collection><collection>Primary Sources Access (Plan D) - International</collection><collection>Primary Sources Access & Build (Plan A) - MEA</collection><collection>Primary Sources Access—Foundation Edition (Plan E) - Midwest</collection><collection>Primary Sources Access—Foundation Edition (Plan E) - Northeast</collection><collection>Primary Sources Access (Plan D) - Southeast</collection><collection>Primary Sources Access (Plan D) - North Central</collection><collection>Primary Sources Access—Foundation Edition (Plan E) - Southeast</collection><collection>Primary Sources Access (Plan D) - South Central</collection><collection>Primary Sources Access & Build (Plan A) - UK / I</collection><collection>Primary Sources Access (Plan D) - Canada</collection><collection>Primary Sources Access (Plan D) - EMEALA</collection><collection>Primary Sources Access—Foundation Edition (Plan E) - North Central</collection><collection>Primary Sources Access—Foundation Edition (Plan E) - South Central</collection><collection>Primary Sources Access & Build (Plan A) - International</collection><collection>Primary Sources Access—Foundation Edition (Plan E) - International</collection><collection>Primary Sources Access (Plan D) - West</collection><collection>Periodicals Index Online Segments 1-50</collection><collection>Primary Sources Access (Plan D) - APAC</collection><collection>Primary Sources Access (Plan D) - Midwest</collection><collection>Primary Sources Access (Plan D) - MEA</collection><collection>Primary Sources Access—Foundation Edition (Plan E) - Canada</collection><collection>Primary Sources Access—Foundation Edition (Plan E) - UK / I</collection><collection>Primary Sources Access—Foundation Edition (Plan E) - EMEALA</collection><collection>Primary Sources Access & Build (Plan A) - APAC</collection><collection>Primary Sources Access & Build (Plan A) - Canada</collection><collection>Primary Sources Access & Build (Plan A) - West</collection><collection>Primary Sources Access & Build (Plan A) - EMEALA</collection><collection>Primary Sources Access (Plan D) - Northeast</collection><collection>Primary Sources Access & Build (Plan A) - Midwest</collection><collection>Primary Sources Access & Build (Plan A) - North Central</collection><collection>Primary Sources Access & Build (Plan A) - Northeast</collection><collection>Primary Sources Access & Build (Plan A) - South Central</collection><collection>Primary Sources Access & Build (Plan A) - Southeast</collection><collection>Primary Sources Access (Plan D) - UK / I</collection><collection>Primary Sources Access—Foundation Edition (Plan E) - APAC</collection><collection>Primary Sources Access—Foundation Edition (Plan E) - MEA</collection><collection>International Bibliography of the Social Sciences (IBSS)</collection><collection>International Bibliography of the Social Sciences</collection><collection>International Bibliography of the Social Sciences</collection><collection>Materials Business File</collection><collection>Technology Research Database</collection><collection>Materials Research Database</collection><jtitle>Accounting, organizations and society</jtitle></facets><delivery><delcategory>Remote Search Resource</delcategory><fulltext>fulltext</fulltext></delivery><addata><au>Ezzamel, Mahmoud</au><au>Bourn, Michael</au><format>journal</format><genre>article</genre><ristype>JOUR</ristype><atitle>The roles of accounting information systems in an organization experiencing financial crisis</atitle><jtitle>Accounting, organizations and society</jtitle><date>1990</date><risdate>1990</risdate><volume>15</volume><issue>5</issue><spage>399</spage><epage>424</epage><pages>399-424</pages><issn>0361-3682</issn><eissn>1873-6289</eissn><abstract>This paper uses an extended normative model and a longitudinal case study to explore the roles of Accounting Information Systems (AIS) in organizations facing financial crises. The analysis reveals that the model offers important, but partial explanations of the roles of the AIS in organizations. In particular, during the early phases of the crisis the AIS did not appear to possess the requisite qualities for effective pro-active nor responsive crisis management. A fuller understanding of these roles requires researchers to appeal to more empirically grounded models.</abstract><cop>Oxford</cop><pub>Elsevier Ltd</pub><doi>10.1016/0361-3682(90)90025-P</doi><tpages>26</tpages></addata></record> |
| fulltext | fulltext |
| identifier | ISSN: 0361-3682 |
| ispartof | Accounting, organizations and society, 1990, Vol.15 (5), p.399-424 |
| issn | 0361-3682 1873-6289 |
| language | eng |
| recordid | cdi_proquest_miscellaneous_33182750 |
| source | RePEc; Elsevier ScienceDirect Journals; Periodicals Index Online |
| subjects | Accounting Decision making Economic crisis Functions Information systems Management of crises Objectives |
| title | The roles of accounting information systems in an organization experiencing financial crisis |
| url | https://sfx.bib-bvb.de/sfx_tum?ctx_ver=Z39.88-2004&ctx_enc=info:ofi/enc:UTF-8&ctx_tim=2025-01-22T06%3A47%3A29IST&url_ver=Z39.88-2004&url_ctx_fmt=infofi/fmt:kev:mtx:ctx&rfr_id=info:sid/primo.exlibrisgroup.com:primo3-Article-proquest_cross&rft_val_fmt=info:ofi/fmt:kev:mtx:journal&rft.genre=article&rft.atitle=The%20roles%20of%20accounting%20information%20systems%20in%20an%20organization%20experiencing%20financial%20crisis&rft.jtitle=Accounting,%20organizations%20and%20society&rft.au=Ezzamel,%20Mahmoud&rft.date=1990&rft.volume=15&rft.issue=5&rft.spage=399&rft.epage=424&rft.pages=399-424&rft.issn=0361-3682&rft.eissn=1873-6289&rft_id=info:doi/10.1016/0361-3682(90)90025-P&rft_dat=%3Cproquest_cross%3E1300315078%3C/proquest_cross%3E%3Curl%3E%3C/url%3E&disable_directlink=true&sfx.directlink=off&sfx.report_link=0&rft_id=info:oai/&rft_pqid=1300315078&rft_id=info:pmid/&rft_els_id=036136829090025P&rfr_iscdi=true |