Zobrazeno 1 - 10
of 14
pro vyhledávání: '"Ingrid E. Fisher"'
Publikováno v:
Issues in Accounting Education. 37:141-195
The use of textual analysis methods in the accounting profession has grown markedly over the past decade. Accounting professionals as well as business and accounting accreditors have called for accounting students to acquire an increased depth and br
Autor:
Ingrid E. Fisher
Publikováno v:
Journal of Emerging Technologies in Accounting. 15:11-13
Autor:
Ingrid E. Fisher, Robert A. Nehmer
Publikováno v:
Journal of Emerging Technologies in Accounting. 13:129-144
The passage of the Data Transparency and Accountability Act in the United States Congress will necessitate that government agencies provide more data in transparent formats. The issue of how to interpret such data remains an open question. The accoun
Publikováno v:
Intelligent Systems in Accounting, Finance and Management. 23:157-214
Natural language processing NLP is a part of the artificial intelligence domain focused on communication between humans and computers. NLP attempts to address the inherent problem that while human communications are often ambiguous and imprecise, com
Publikováno v:
Arias Montano. Repositorio Institucional de la Universidad de Huelva
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The FASB Codification project, announced in 2004, aimed to simplify user access to authoritative GAAP and to create a searchable retrieval system. It entered the verification phase on January 15, 2008 and was completed on July 1, 2009, becoming the s
Publikováno v:
Journal of Emerging Technologies in Accounting. 7:1-24
Textual documents proliferate throughout accounting practice, and a wide variety of groups make financial decisions based on written guidance. The Generally Accepted Accounting Principles (GAAP), along with annual corporate financial statements and o
Autor:
Ingrid E. Fisher
Publikováno v:
International Journal of Accounting Information Systems. 8:139-164
This paper presents a prototype system to support the temporal reconstruction of financial accounting standards (FASs). The FASs have been subject to rapid expansion, increased complexity and frequent changes (amendments), which in combination make i
Autor:
Ingrid E. Fisher, Marianne Bradford
Publikováno v:
Journal of Information Systems. 20:139-160
Part II of this case chronicles the actions and outcomes of the legacy system migrations of five New York State agencies. The case highlights the problems these agencies encountered in migrating from legacy systems to enterprise-wide systems built up
Autor:
Ingrid E. Fisher, Margaret R. Garnsey
Publikováno v:
Journal of Emerging Technologies in Accounting. 3:41-59
Financial accounting standards (FASs) are frequently changed by formal amendment. Frequent amendment imposes costs upon the users of these standards. Research into amendments and the amendment process is strikingly absent. A better understanding of w
Autor:
Marianne Bradford, Ingrid E. Fisher
Publikováno v:
Journal of Information Systems. 19:173-189
The first of a two-part case, Part I explains the problems the NY State Government encountered when updating and converting a large-scale legacy information system (IS). The case illustrates the complexities of legacy system migration under legal con