Rutgers Business School faculty publish three major papers in leading journals for accounting and information systems
January 21, 2009
Michael Alles, Alexander Kogan, and Miklos Vasarhelyi, professors of Accounting, Business Ethics & Information , have recently published three papers in the International Journal of Accounting Information Systems and the Journal of Information Systems.The volume of papers published by these and other faculty members in leading industry journals showcases Rutgers Business School’s top-tier faculty and their strong sense for the future of business. “As faculty members, we participate in a broad range of scholarly activities that aim to make contributions to the advancement of accounting, business ethics, and information systems knowledge and of the profession,” said Alles. “The Department of Accounting, Business Ethics & Information Systems is committed to the multidisciplinary approach to education and to the preparation of future leaders for their business and academic careers. At Rutgers Business School, we focus on delivering the business, science, and technology credentials demanded by global employers.”The “Now” Economy and the Traditional Accounting Reporting Model: Opportunities and Challenges for AIS Research, by Michael Alles and Miklos Vasarhelyi, was published in the International Journal of Accounting Information Systems, Vol. 9, No. 4. In this paper, Alles and Vasarhelyi explain the need to apply modern IT to accounting and auditing practice to make them consistent with the pace of modern business. We live in the “now” economy in which decisions are made in real time because of advances in information and communications technologies, but accounting is not up to speed – with annual audit opinions and financial statements. Exploiting Comparative Advantage: A Paradigm for Value Added Research in Accounting Information Systems, ,by Michael Alles, Alexander Kogan, and Miklos Vasarhelyi, was also published in the International Journal of Accounting Information Systems, Vol. 9, No. 4. In this paper, Alles, Kogan and Vasarhelyi put forward a paradigm for Accounting Information Systems research based on the principle of comparative advantage. The paper argues 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. Putting Continuous Auditing Theory Into Practice: Lessons From Two Pilot Implementations, by Michael Alles, Alexander Kogan, and Miklos Vasarhelyi was published in the Journal of Information Systems, Vol. 22, No. 2. In this paper , Alles, Kogan and Vasarhelyi survey the state of Continuous Auditing after two decades of research into continuous auditing theory and practice, and draw out the lessons learned in recent pilot CA projects at two major firms, to examine where this unique partnership between academics and auditors will take CA in the future. For more information on these papers please contact Michael Alles, Alexander Kogan, or Miklos Vasarhelyi. For more information about Rutgers Business School or the Accounting, Business Ethics & Information Systems Department please visit business.rutgers.edu/.
