The Dynamics of the Informational Contents of Accounting Numbers

Akinloye Akindayomi
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Akinloye Akindayomi: Accounting and Finance Department, Charlton College of Business, University of Massachusetts, Dartmouth, USA

Chapter 26 in Handbook on Business Information Systems, 2010, pp 639-652 from World Scientific Publishing Co. Pte. Ltd.

Abstract: AbstractAccounting numbers are undoubtedly the most important inputs in the financial reporting system. The systematic reporting of accounting information determines the value of such reporting system among the users of that information. In this study, I examine the value of accounting numbers in different areas of importance, relying on the premise that accounting numbers possess considerably rich informational content. Among others, I conclude that essential to the processing of accounting information is the disclosure of the environment and context, which are believed to have been substantially improved in the era of Sarbanes–Oxley Act.

Keywords: Information Systems; Systemization; Business Process Development; Health Care; Industrial Management; Data Management; Semantic Web Services; Knowledge Management; Risk Management (search for similar items in EconPapers)
Date: 2010
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