Bilgiye Erişim Merkezi ne Yeni Gelen Yayınlar

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1 0066 MAAYYI IISS ÇÇAARRŞŞAAMBBAA SSAAYYI II: : Bilgiye Erişim Merkezi ne Yeni Gelen Yayınlar Ildır, Ali. Finansal muhasebe. İstanbul : Alfa, 2000 ÖZ Bu kitapçık, 3568 sayılı serbest muhasebecilik, serbest muhasebeci mali müşavirlik kanunu çerçevesinde serbest muhasebeci mali müşavir adaylarının girecekleri sınavda finansal muhasebe dersi için bir yol gösterici niteliğinde hazırlanmıştır. İİ SS MM MM MM OO BB i l gg i yy ee EE rr i şş im i MM ee rr kk ee zz i 1

2 Karassioğlu, Fehmi. Sağlık işletmelerinde muhasebe uygulamaları. Konya : Çizgi Kitabevi, 2007 ÖZ Bu kitabın amacı, sağlık hizmetlerini sunan birimlere muhasebenin temel işleyiş kurallarını sunmaktır. Bu çalışmanın halkları içinde, sağlık hizmetlerinde maliyetleme ve yönetim muhasebesi uygulamaları yer almıştır. İİ SS MM MM MM OO BB i l gg i yy ee EE rr i şş im i MM ee rr kk ee zz i 2

3 Resmi Gazete YÜRÜTME VE İDARE BÖLÜMÜ YÖNETMELİKLER Millî Savunma Bakanlığı Akaryakıt İkmal ve NATO POL Tesisleri İşletme Başkanlığı Personeli Görevde Yükselme ve Unvan Değişikliği Yönetmeliğinde Değişiklik Yapılmasına Dair Yönetmelik Ulusal Süt Konseyi Kuruluş ve Çalışma Esasları Hakkında Yönetmelikte Değişiklik Yapılmasına Dair Yönetmelik Kültür ve Tabiat Varlıklarını Koruma Yüksek Kurulu ve Koruma Bölge Kurulları Çalışmaları ile Koruma Yüksek Kuruluna Yapılacak İtirazlara Dair Yönetmelikte Değişiklik Yapılmasına Dair Yönetmelik Orman Mühendisleri Odası Mesleki Deneyim Kazanma ve Meslek Mensupluğu Sınav Yönetmeliği Celal Bayar Üniversitesi Tıp Fakültesi Eğitim, Öğretim ve Sınav Yönetmeliği Yabancı Kitap Ve Süreli Yayınlar International Journal of Accounting Information Systems Volume 9, Issue 4, Pages (December 2008) Editorial Board Page IFC Reflections on the future of AIS research Page 201 Steve G. Sutton Exploiting comparative advantage: A paradigm for value added research in accounting information systems Pages Michael G. Alles, Alexander Kogan, Miklos A. Vasarhelyi Abstract Following the lead of recent papers by Demski [Demski J. Is Accounting an Academic Discipline? Account Horiz 2007;21(2): ], Fellingham [Fellingham J. Is Accounting an Academic Discipline? Account Horiz 2007;21(2): ] and Hopwood [Hopwood A. Whither Accounting Research? Account Rev 2007;82(5): İİ SS MM MM MM OO BB i l gg i yy ee EE rr i şş im i MM ee rr kk ee zz i 3

4 ] which questioned the direction and value added of non-ais accounting research, we discuss the state of research in Accounting Information Systems. AIS researchers face a significant hurdle in undertaking value added research given that the financial and human resources that industry devotes to research and development of AIS technology dwarf the capabilities of academic researchers. In these circumstances, we put forward a paradigm for AIS research based on the principle of comparative advantage, which is the powerful economic force that ensures that trade can take place even between parties where one has an absolute superiority over the other. It is our contention that if AIS academics are to succeed in creating value added research then they have to identify what they can do that the AIS industry, despite all its financial and human resource advantages, cannot or will not do. And what economic theory indicates is that such opportunities to add value always exist if only academics are willing to seek them out. We illustrate our paradigm by analyzing three potential sources of comparative advantage for AIS researchers and discussing illustrative examples of research in each of these areas. 1. Introduction: value added AIS research 2. Hurdles to professional impact in AIS 3. The principle of comparative advantage 4. Exploiting comparative advantage in AIS research 4.1. Knowledge transfer 4.2. Skill application 4.3. Long term normative research 5. Leveraging comparative advantage: the XBRL example 6. Implementing the principle of comparative advantage 7. Caveats and conclusions Acknowledgements Research issues on the use of ERPS in interorganizational relationships Pages Andreas I. Nicolaou İİ SS MM MM MM OO BB i l gg i yy ee EE rr i şş im i MM ee rr kk ee zz i 4

5 Abstract The use of enterprise resource planning systems (ERPS) is a critical component of a firm's strategy for the proper management and control of inter-organizational relationships. This research note utilizes recent research findings that bear on the effectiveness of the implementation and use of ERPS in business organizations and extends these findings in the inter-organizational context. The major purpose of this essay is to present theoretical bases on which future research could justify theoretical models and present theoretically-sound arguments for the examination of the use of ERPS in the management and control of inter-organizational relationships. The implications of a number of theories are examined, including: (a) the theory of coopetition from organizational strategy, as it relates to the necessity for carrying out simultaneous activities in inter-organizational cooperation and competition, (b) the economic theory of complementarity, as it emphasizes interactions in different elements of organizational design and explains how different elements of organizational strategy and management process relate to one another, and (c) the real options theory from finance as it relates to the degree of managerial flexibility in making infrastructure investment decisions. Each of these theories offers important implications for the examination of use of ERPS in inter-organizational relationships. This essay develops a number of research propositions in order to motivate research in this area. Future research not only could benefit from these theoretical bases but also could make contributions for the extension of these theories in the use of ERPS for the management and control of inter-organizational relationships. 1. Introduction 2. The enabling role of ERPS in inter-organizational (I-O) strategic alliances 3. The enabling role of ERPS in the design of management accounting systems (MAS) in inter-organizational relationships (IORs) 3.1. Use of ERPS and development of organizational capabilities 3.2. Use of ERPS and complementarity in choices in I-O MAS design 3.3. Relationship of complementary MAS capabilities to I-O governance mechanisms 4. ERPS adoption events and flexibility in organizational action İİ SS MM MM MM OO BB i l gg i yy ee EE rr i şş im i MM ee rr kk ee zz i 5

6 5. Conclusions Acknowledgements The now economy and the traditional accounting reporting model: Opportunities and challenges for AIS research Pages Miklos A. Vasarhelyi, Michael G. Alles Abstract The real time economy (RTE) can be characterized by a substantive acceleration of business measurement, assessment, and decision processes. It implies a new business model where there is reduction of intra-process and inter-process latency. The AIS research literature has failed to develop new paradigms for accounting of accelerated processes. This paper places key relevant research questions for accounting, assurance, and business information systems in the RTE. 1. Introduction 2. Real time business processes 3. The role of accounting in now economy 4. Towards a real time economy business information system 5. Assurance in the now economy 5.1. Process level assurance (PLA) 5.2. Data level assurance (DLA) 5.3. Opinion level assurance (OLA) 5.4. Continuous monitoring 5.5. Continuous business assessment/decision 6. Conclusion Gartner's hype cycle and information system research issues Pages Daniel E. O'Leary İİ SS MM MM MM OO BB i l gg i yy ee EE rr i şş im i MM ee rr kk ee zz i 6

7 Abstract This paper uses Gartner Group's hype cycle as a basis to analyze research issues and opportunities in information systems. The findings including, where we find a technology in the hype cycle can influence the kinds of research questions we can ask, the information available about that technology and the research methods that can be employed on the technology at that stage. 1. Introduction 2. Gartner hype curve ( 3. Hype curve and information systems research 3.1. Technology trigger 3.2. Peak of inflated expectations 3.3. Trough of disillusionment 3.4. Slope of enlightenment 3.5. Plateau of productivity 3.6. Rapid growth phase 3.7. Research activities and the hype cycle 4. Summary analysis of the expert systems example 5. Career research strategies 6. Choosing technologies to research? 6.1. XBRL 6.2. Business process management 7. Caveat, summary, contributions and extensions İİ SS MM MM MM OO BB i l gg i yy ee EE rr i şş im i MM ee rr kk ee zz i 7