This series is dedicated to developments in accounting information systems. Each volume is structured into three sections: information systems practice and theory; information systems and the accounting/auditing environment; and perspectives on information systems research. This volume includes evidence from three experiments relating to the effect of socioeconomic background on computer anxiety and performance. Other areas covered include audit expert system development, users affective responses to information systems through an empirical comparison of four operationalizations, articulating accounting database queries, audit decision aids and integrating group support systems into the accounting environment.
Have we lost the accounting in AIS research? the need for leadership in a technology driven accounting and audit environment, Steven G. Sutton. Part 1 Information systems practice and theory: The effect of socioeconomic background on computer anxiety and performance: evidence from three experiments, Dana Gibson, James E. Hunton; The effect of socioeconomic background on computer anxiety and performance, Somnath Bhattacharya; An integrative model of audit expert system development, Kristi Yuthas, Jesse F. Dillard; Response to an integrative AES model, James C. Lampe; User's affective response to an information system: conceptual development and an empirical comparison of four operationalizations, Jon B. Woodroof, George M. Kasper; A distributed assumption-based truth maintenance (DATMS) approach to communication issues in distributed audit contexts, Gary V. Howorka, Cynthia A. Frownfelter. Part 2 Information systems and the accounting/auditing environment: Articulating accounting database queries: an analysis of actual and perceived effort, Donald R. Jones, Martha M. Eining; Memory measure differences in fraud risk assessments: implications for the design and use of audit decisions aids, Somnath Bhattacharya; A neural network approach to financial distress analysis, Harlan Etheridge, Ram Sriram; Vendor and staff support and user satisfaction: microcomputer accounting packages, William L. Hamby, Robert A. Leich. Part 3 Perspectives on information systems research: Developing intelligent technologies that improve human judgment and decision making: compensating for heuristic biases, Vicky Arnold; Opportunities for behavioral research in AIS: the matter of expertise, Marinus J. Bouwman; Toward effective group decision making: integrating group support systems into the accounting environment, Stephen C. Haynes, Steve G. Sutton; The role of decision aids in accounting: a synthesis of prior research, Martha M. Eining, Darrell Brown; Organizational sociology and accounting information systems research, Jesse F. Dillard; AIAIS statement of purpose; editorial policy and manuscript form guidelines.