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Evaluating Accounting Information Systems That Support Multiple GAAP Reporting Using Normalized Systems Theory

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Book cover Advances in Enterprise Engineering VIII (EEWC 2014)

Part of the book series: Lecture Notes in Business Information Processing ((LNBIP,volume 174))

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Abstract

This paper uses a mixed methods approach of design science and case study research to evaluate structures of Accounting Information Systems (AIS) that report in multiple Generally Accepted Accounting Principles (GAAP), using Normalized Systems Theory (NST). To comply with regulation, many companies need to apply multiple GAAP. In case studies we identify AIS structures for multiple GAAP reporting. AIS need to cope with changes in GAAP and regulation in an evolvable way, the impact of the changes needs to be bounded. Since NST provides guidelines to design modular structures (in software) with an ex-ante proven degree of evolvability [1], we use NST to evaluate the identified AIS structures. We list violations of NST principles (combinatorial effects) and describe their manifestation in the cases. This application of NST in accounting demonstrates its relevance in non-software-specific domains. Moreover this is the first evaluation of an AIS with respect to evolvability.

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Author information

Authors and Affiliations

  1. Department of Accountancy and Finance, Faculty of Applied Economics, University of Antwerp, Antwerp, Belgium

    Els Vanhoof & Walter Aerts

  2. School of Economics and Management, Tilburg University, Tilburg, The Netherlands

    Walter Aerts

  3. Department of Management Information Systems, Faculty of Applied Economics, University of Antwerp, Antwerp, Belgium

    Philip Huysmans & Jan Verelst

Authors
  1. Els Vanhoof
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  2. Philip Huysmans
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  3. Walter Aerts
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  4. Jan Verelst
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Editor information

Editors and Affiliations

  1. Madeira Interactive Technologies Institute, University of Madeira &amp, Caminho da Penteada, 9020-105, Funchal, Portugal

    David Aveiro

  2. INESC and University of Lisbon, Portugal

    José Tribolet

  3. University of Madeira, Funchal, Portugal

    Duarte Gouveia

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Vanhoof, E., Huysmans, P., Aerts, W., Verelst, J. (2014). Evaluating Accounting Information Systems That Support Multiple GAAP Reporting Using Normalized Systems Theory. In: Aveiro, D., Tribolet, J., Gouveia, D. (eds) Advances in Enterprise Engineering VIII. EEWC 2014. Lecture Notes in Business Information Processing, vol 174. Springer, Cham. https://doi.org/10.1007/978-3-319-06505-2_6

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  • DOI: https://doi.org/10.1007/978-3-319-06505-2_6

  • Publisher Name: Springer, Cham

  • Print ISBN: 978-3-319-06504-5

  • Online ISBN: 978-3-319-06505-2

  • eBook Packages: Computer ScienceComputer Science (R0)

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