Information Technology and Internal Controls: A Study of Chinese Commercial High-tech Enterprises

Zhu, Daoyun; Li, Guixiang

doi:10.1109/ccdc.2019.8833174

Cited by 2 publications

(2 citation statements)

References 20 publications

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“…The digital transformation has resulted in significant changes to organizational structures and processes (Vial, 2019). From an accounting perspective, information technology "strengthens the construction of financial accounting systems" (Zhu & Li, 2019) in organizations. This has led to several changes to the "value creation model and its related financial tenets" (Quinn & Strauss, 2017).…”

Section: Introductionmentioning

confidence: 99%

Accounting Information System Courses: Developing a Hybrid Syllabus in the Era of Digitization

Kharbat¹,

Muqattash²

2020

IJDAR

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Technology is becoming a major pillar in many professions. It plays a critical role in developing and enhancing the quality and accuracy of tasks. Because the formal education system is the first place where future employees are educated, it is very important to ensure that educational institutions offer continuously updated technology-related courses that cover a wide range of new and emerging topics. This research has two objectives. First, it explores the validity of the claim that AIS education is of low quality in the Middle East, as stated in some studies. This is conducted through highlighting the status quo for AIS courses in Arab countries within the Middle East by focusing on a representative case study. This part of the work was conducted through a thorough exploration of the universities’ websites and by distributing and analyzing a survey for faculty members in a number of universities. Second, the research performs a deep analysis to develop new, up-to-date, aligned objectives, contents, resources, and assignments in order to create a new, comprehensive syllabus in the higher-education sector that will serve stakeholders from universities to accounting communities. The output of this research identified suitable learning objectives based on current literature and faculty responses. This was followed by designing new course content and assessment tools that are aligned with learner- and competency-centered approaches.

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Section: Introductionmentioning

confidence: 99%

Accounting Information System Courses: Developing a Hybrid Syllabus in the Era of Digitization

Kharbat¹,

Muqattash²

2020

IJDAR

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“…Zhu and Li used information technology and internal control theory to make a detailed analysis on the operation status of China's HNTEs. The research suggested that HNTEs should strengthen the construction of internal control and financial accounting system [ 28 ]. In view of the innovation activities of HNTEs, the social audit is analyzed.…”

Section: Methodsmentioning

confidence: 99%

The Use of BP Neural Network Algorithm and Natural Language Processing in the Impact of Social Audit on Enterprise Innovation Ability

Wang

Wen

2022

Computational Intelligence and Neuroscience

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At present, there are still some problems in the document management of enterprise innovation projects, such as non-standard management, lagging update, chaotic content, insufficient information, and insufficient application. There is still a lack of effective methods to evaluate the financing ability of enterprises. To solve the above problems, high technology expertise (HNTE) is taken as the research objects. Firstly, the relationship between social audit and enterprise technological innovation is analyzed, and on this basis, combined with natural language processing (NLP), an extraction method of project document information is proposed. Secondly, the evaluation index system of enterprise financing ability is constructed based on Back Propagation Neural Network (BPNN), and the technology innovation audit system of HNTEs. Finally, combined with the actual content, the proposed document audit method is evaluated. The results show that: the average accuracy rate of the NLP-based innovation project document audit method is 91.36%, the average recall rate is 96.34%, and the average F statistical value is 95.34%. Among them, the recall rate and F statistical value are about 2.3% and 1.4% higher than manual processing, respectively. The recall rate and F value are obviously better than those of manual processing methods, and the processing time of single document based on NLP is only 87.5 s. The processing time is nearly 50 times lower than that of manual processing, which greatly improves the processing efficiency of document information. The corresponding test results of each index selected based on the evaluation of enterprise financing ability are all below 0.1, which meets the requirements of consistency. The evaluation results of BPNN model on enterprise financing ability are highly consistent with the target value, and the prediction error is controlled within 0.02, which can provide more accurate prediction results. This research obtains a more accurate prediction model of enterprise financing ability evaluation, which provides technical support for social auditing and the innovation and development of enterprise technology, and provides a feasible route for the development of BPNN in the financial field.

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Information Technology and Internal Controls: A Study of Chinese Commercial High-tech Enterprises

Cited by 2 publications

References 20 publications

Accounting Information System Courses: Developing a Hybrid Syllabus in the Era of Digitization

Accounting Information System Courses: Developing a Hybrid Syllabus in the Era of Digitization

The Use of BP Neural Network Algorithm and Natural Language Processing in the Impact of Social Audit on Enterprise Innovation Ability

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