Tuesday, December 24, 2019

Children Immigrants Essay example - 2055 Words

Children Immigrants Immigrant children did not live an easy life in the nineteenth century. Most children were never educated. Italian children immigrants were rarely put through schooling. However, Eastern European Jewish immigrants looked at public schooling as their best way to help their children enhance their potential in life. Chicago, Detroit, and New York City had large populations of Jewish and Italian immigrants. The conditions of the children in all three cities were similar yet different with cities in which they lived in. Jewish and Italian immigrant children had to overcome many obstacles during their adjustment to American life in the nineteenth century. Italian immigrants children were cast into adult life at a†¦show more content†¦Immigrants from the north were encouraging frequent contact and social recreation with boys. Jewish immigrants prioritized education because they saw it as the best way to help their children enhance their potential in life. In the city of Chicago Jewish children started off in school. They had eight public schools in Chicago all for young Jewish people. ?Socialization of the immigrant children was the job of a handful of schools in the ghetto, where Jewish attendance reached 92-93%? (Educating the Jewish Young People). In most public schools the total population was 68 percent Jewish. Many Jewish children attended the Jewish Training School, a vocational school that emphasized arts and mechanical trades. However, one must remember that this did not mean that every one of these Jewish children attended all eight grades that were provided for them from public schools. ?What tends to aggravate these conditions, and further to interfere with the educational career of the Jewish child is, on the one hand, the apparently natural truancy of some boys, and on the other, the necessi ty?always pressing on the workingmen?s children?of leaving school and going to work? (Educating the Jewish Young People). Most of the Jewish children that did attend school did not complete eight grades and many of them did not complete six grades. These children leaving school were as young as age twelve to fourteen to go and work. Jewish children living conditions were much cleaner andShow MoreRelatedAre Children Of Illegal Immigrants1107 Words   |  5 PagesAre Children of Illegal Immigrants Entitled to a Public Education? Waking up in a homeland, a state or province, or a place of familiarity is a given for most kids, but what if one day, by no fault of their own, a child was to be uprooted and taken to a new world, so to speak. They are taken from all that they have known and been thrust into a new way of life for their family. The country, the culture, the language, the life style, and even the education is all new. Their family has chosen thisRead MoreAre Children Of Illegal Immigrants1122 Words   |  5 PagesPSA Essay Are Children of illegal immigrants entitled to a public education? Yes, as a matter of fact, they are! Their parents work for minimum wage and still pay taxes, therefor their child should be able to attend public school. How many Americans don’t work and live off the system, but yet their child still gets a public education? Most minors are placed under the care of the Department of Health and Human Services which offers education rights. After a while the child will be released intoRead MoreThe Education Of Immigrant Children Essay1981 Words   |  8 PagesImmigrant youth are a significant proportion of our national student population today. Many of us don’t realize how many immigrant children there really are. In her interview, â€Å"The Education of Immigrant Children†, posted by Harvard Graduate School of Education on December 11, 2014, Mary Tamer, a graduate student, speaks to Harvard Professor Natasha Warikoo in order to inquire into some of the issues immigrant children face in their lives. According to Tamer, by 2050 more than one-third of schoolRead MoreImmigrant Children and U.S Education1257 Words   |  6 Pagesgovernment to any school age children, immigrants both legal and illegal continue to be attracted to the United States, migrating in an attempt to provide better o pportunities for their families and themselves. As the number of illegal immigrants living in the United states continues to rise and the percentage of illegal immigrant households which consist of children also continues to rise, it is important for the American government to examine the effect that these illegal children are having on the UnitedRead MoreSocializing Children Into Immigrant Communities1139 Words   |  5 Pagesare taught differently throughout the world and are influenced by the family, community and culture therefore children adapt as a result of their learned experiences (Miller and Mangelsdorf 2005). This paper focuses on research conducted by Kusserow (1999), Fung (1999) and Orellana (2001). The researchers’ methodologies differ greatly but each touches on the approach of socializing children into each culture and subculture’s teachings on acquiring various forms of language and emotion. In De-homogenizingRead MoreThe Children From Immigrant Families1865 Words   |  8 PagesChildren from immigrant families are less likely to attend Early Childhood Care and Education (ECCE) programs than their native counterparts, based on language barriers, bureaucratic complexity, and distrust of government programs, especially among undocumented immigrants (Karoly Gonzalez, 2011). This continued distrust of government programs, I believe, is the problem that impedes immigrant parents from enrolling their children into ECCE programs despite the possibilities of them being qualifyRead MoreThe Anxiety Of Asian American Immigrant Children Essay1089 Words   |  5 PagesBackground and Significance Currently, 21.4% of youth aged 13-18 and 13% of children aged 8-15 experience significant mental health problems in the U.S. (National Institute of Mental Health, 2015). Also, mental health problems are currently extremely stigmatizing in most Asian cultures, and compared to Caucasians, Asian Americans exhibit significantly high levels of mental health problems (Young et al., 2010). In general, depressive symptoms are associated with major developmental impairments thatRead MoreWhy The Children Of Immigrants Can Be An American?950 Words   |  4 Pagesare a lot of immigrants that are trying to come and to get a better opportunity. According to Joel Swerdlow, in â€Å"Changing America,† â€Å"before 1965 more than three-quarters of all immigrants to the U.S. came from Europe, owing largely to quotas that favored northern Europeans.† (313). In 1965 Congress removed those quotas, and since then more than 60 percent of immigrants have come from Asia, Africa, the Caribbean, the Middle East, and Latin America. However, do the children of immigrants often feel theyRead MoreThe Political Socialization Of Adolescent Children Of Immigrants891 Words   |  4 PagesIn â€Å"The Political Socialization of Adolescent Children of Immigrants,† Melissa Humphries and Chandra Muller of the University of Texas and Kathryn S. Schiller of the State University of New York perform an intriguing study of the political socialization of the children of immigrants. Their studies clearly show the impracticality of assuming that children of immigrants go through the same political socialization process as third generation whites. Further, they demonstrate that the process of becomingRead MoreA Study On Low Income Immigrant Children962 Words   |  4 PagesAccording to the migrationpolicy.org in 2010 the reports show low-income immigrant children were significantly less likely to make a doctors appointment weather having private or public health care insurance. Of the low-income immigrant children only forty-seven percent, forty-four percent with private coverage and sixty-two percent of public overage over their native-born children that sixty-nine percent, sixty-nine percent with private coverage, and seventy-one and a half percent with public coverage

Monday, December 16, 2019

Riordan Manufacturing Business Analysis Free Essays

string(45) " be able to provide information and support\." Riordan Manufacturing, Inc. Business Analysis Learning Team B BSA 500 University of Phoenix Instructor: Charlotte Bonner October 6, 2008 * Riordan Manufacturing, Inc. Business Analysis * ****INTRO GOES HERE – DANA WILL WRITE IT AS WE NEAR COMPLETION History of Riordan Riordan Manufacturing Inc. We will write a custom essay sample on Riordan Manufacturing Business Analysis or any similar topic only for you Order Now is a leading global manufacturer of plastic injection molding components. Some of the components that it manufactures include: plastic bottles, fans of all sizes, heart valves, medical stents, and other custom plastic parts. Riordan is focused on high standards, long term customer relationships, innovation, and growth. The company was originally founded in 1991 by a professor of chemistry, Dr. Riordan, as an outlet for commercial applications for the high tensile strength plastic substrates that Dr. Riordan had developed. Riordan Manufacturing is now a subsidiary of the Fortune 1000 enterprise, Riordan Industries. The company is headquartered in San Jose California, but also has facilities in Georgia, Michigan, and China. Current large projects include the design stage on an innovative bottle in the shape of a pyramid, and the proof of concept stage on a CardiCare heart valve. Information Technology (IT) infrastructure, serving 550 employees, consists of three Wide Area Network (WAN) lines originating from the corporate headquarters in San Jose (125 employees) to the three manufacturing plants in: Michigan (130 employees), Georgia (45 employees), and China (250 employees). Modules Accounting Modules Riordan Manufacturing’s corporate office has integrated ERP software designed purposely for plastics, processors, and process and assembly manufacturers. During acquisition in Georgia and Michigan, the finance and accounting software’s compatibility issue was not addressed. For this reason, Georgia and Michigan have applications which are not compatible with the current financial system. The following is a list of additional modules that should be connected to the accounting system: Inventory Modules The Inventory module will help Riordan Manufacturing with the physical management of their stock (until used up or sold). It will perform a sound cataloging procedure by assigning item numbers that the accounting system can process. Asset Management Modules Asset Management will help Riordan Manufacturing with physical maintenance, tracking of assets, and financial management. Physical maintenance includes the asset location, condition, and the assignment of asset management to specific individuals. Cash Management Modules Cash Management will help Riordan Manufacturing manage and control the cash cycle. It will ensure liquidity and enhance profitability. Benefits of this module include multi-currency capabilities, cash balancing, bank reconciliation, and cash forecasting. Web Applications Modules Web Applications will help Riordan Manufacturing in many ways. Customers and salespeople alike can enter orders through the web. This â€Å"real-time† web configuration will shorten the order cycle, and enhance customer satisfaction. Employees of Riordan will be able to use this medium for expense reporting, supply requisitions, and communication between employees. Multiple Currencies Modules Since Riordan has a joint venture with China, the Multiple Currency module will be of considerable help. Financial transaction with China will be recorded in the sub-ledgers and converted into the â€Å"functional currency† by using current exchange rate information. The transactions will be recorded and maintained in the accounting data. Riordan’s â€Å"functional currency† will be in US dollars. Payroll Modules The Payroll module will apply human resource data to salaries and benefits and determine the amount of pay and how to get the disbursement to the employee. It will take into consideration national tax codes and worldwide regulations. The system can also track and do calculations for data such as sick time, leave of absence, and vacation. Travel/Expense Reporting Modules Because Riordan has multiple offices within the United States and a joint venture with China, travel budgets and expense reporting of trips can be documented into the travel/expense reporting module. Riordan employees and management can use this module to document information such as cost of plane tickets, vehicles, food, and supplies while employees are traveling. General Ledger Modules The accounting process begins with general ledgers. Therefore, this module will help organize Riordan’s financial reports from the first steps. This will make information readily accessible and more easily processed. Accounts payable/receivable Modules Like the general ledger module, this module will help organize Riordan’s accounts payable and receivable, which will better organize their balance sheet. Systems to be connected to the Accounting System Sales and Marketing All of the sales to past customers have been annotated using written methods. Riordan has requested that all past sales records, made up of diverse databases, paper files and microfiche be inputted into a Customer Relationship Management (CRM) system. The information recorded in these records is largely made up of information that can easily be entered into a CRM database for easy distribution and reproduction between departments. The CRM package will also benefit Riordan by providing the customers access to a front end server (extranet), to be able to create accounts, check account status, pay bills and place orders. Having a single CRM database will provide sales personnel or customer service representatives with the ability to quickly check customer accounting information without having to search through various paper work, microfiche and out of date or inadequate databases. Internally, employees will be able to keep track of various vendors who have a proven track record of discounts, reliable shipping and product innovation. In the past, individual sales employees have managed customer records, and no standard of data recording has been established. Operating in this manner doesn’t allow for a cohesive sales team, which is going to be critical for the new team selling approach being implemented by Riordan. A standardization and consolidation of customer records needs to be implemented for the sales team to be more successful in the future. The CRM will consolidate the sales team into one unit rather than individuals servicing specific accounts. Customer relations will be proficient due to the ability of multiple sales personnel being able to acquire and update account information rather than a single person maintaining individual account records. Not to mention when a sales person is not available due to health, personal issues or vacation, another employee will be able to provide information and support. You read "Riordan Manufacturing Business Analysis" in category "Papers" The CRM will then be connected to the Finance Accounting System. Human Resources Riordan Manufacturing’s Human Resources system should be connected to its accounting system because the Human Resources department handles the employees’ salaries, benefits, employee recognition programs and training programs. These programs do not bring in revenue, however, they are considered costs for the company. Accurate bookkeeping of these activities and incorporation of the figures into the accounting equation is crucial to painting an accurate financial picture of Riordan. Operations The Operations system should also be connected to the accounting system since it outlines inventory, supply and production. Inventory is part of a company’s assets, which is a core part of the accounting equation. In determining its financial state, Riordan needs to have knowledge of its inventory, how much it costs to obtain, how it is used and the cost of operating, or manufacturing products with that inventory. Just like assets are a core part of the accounting process, Operations is a core part of Riordan’s process. Legal Legal systems need to be connected to the accounting system in order to maintain legal watch over the system. One example of how Legal could benefit from a connection to the accounting system is that it would be able to monitor inventory and approve where Riordan products are being sent. This would make sure export laws and restrictions are being met. Legal can also interact with Human Resources, Finance, Sales, and Operations over the accounting system to make sure that all aspects of the legal requirements for corporate accounting are followed. Reports and policies could be put in place by Legal in the system to ensure integrity and ethics. Information Technology IT has many reasons to be connected to the accounting system. Ordering, policy implementation, monitoring, and support are just a few of the aspects of business that would benefit from the Information Technology system being connected to the accounting system. Monitoring, policies, and support are a huge reason for IT to be connected. Accounting is one of the most important aspects to running a business. IT needs to carefully monitor and support validity and integrity within an accounting system as well as ensure proper policies, established in conjunction with legal, are in place. Income Statement Analysis In reviewing the Income Statement for Riordan Manufacturing, there are some concerns on cost expenses that managers will need to adjust. Even though the sales revenue from 2004 to 2005 has increased 10. % from $46 million to $50 million, a combination of direct cost of goods sold and operating expenses has caused the net profit to decrease during the same period. The direct cost of goods sold increased 12. 2% from $37. 5 million to $42 million. A possible cause for this increase may be that Riordan may have abundance of inventory on hand as a result of ordering above the ordering point. Despite the high increase in cost of goods sold, t he gross margin still increased, but by only 2. 6% from $8. 6 million to $8. 8 million. In addition to the 12. % increase in cost of goods sold, the operating expenses also incurred by Riordan Manufacturing increased 8% from $5. 3 million to $5. 7 million. These two big increases in costs incurred compared to the small increase in the gross margin proved to be too much, resulting in a decrease in profit before interest and tax expenses. The profit before taxes and interest expenses decreased 6. 3% from $3. 2 million to $3 million. In addition to the negative figures, there are some positive figures to bring into the mix. Despite the profit before taxes and interest expense decreasing by 6. %, the net profit only decreased by 1. 7% from $2 million to $1. 95 million. The reason for the smaller decrease in the net profit was a 13. 5% decrease in non-operating expenses including tax and interest expenses from $1. 3 million to $1. 1 million. The main focus to increase profits from 2005 t o 2006 would be looking into decreasing the cost of goods sold and some of the operating expenses while continuing the trend in decreasing the non-operating expenses or at least keeping the cost manageable. What the company is doing wrong Riordan’s Inventory accounts for a large share of its current assets (54%). On the surface this may represent a weakness however the company has an inventory turn of 5. 35 (cost of goods sold annually/inventory) which means the company goes though its inventory 5. 35 times per year or every 68 days. Riordan’s products are not perishable and enjoy a very long shelf life so this turnover rate of relatively good. This relatively high turnover rate allows for it to maintain relatively low cash balances as it can raise cash quickly from sale of inventory. This is reflected in the high balance of the accounts receivable. In addition, the company continues to carry a significant long term debt without a noticeable attempt to lessen that debt. Analysis of shareholder equity shows that the value of the company’s shares is greater than the total shareholders’ equity, a sign of deficit. The debt to equity ratio is fairly high at 56%, this a potential sign of weakness as well. While the company has maintained a gross margin of over 8. 5 million for the past two years, its operating expenses have increased during the same period affecting its profit margin. This is a sign that Riordan is not doing well in keeping its costs low to be more profitable. The opportunities would be to focus on increasing sales at the same decreasing general and administrative costs. To achieve this, the company needs to invest in IT systems. Eliminating incompatible systems and consolidating information at it’s headquarter will help in reducing administrative costs. References Riordan Manufacturing. 2004. University of Phoenix. Accessed September 2008 from https://ecampus. phoenix. edu/secure/aapd/CIST/VOP/Business/Riordan/Internet/IndexPort. htm How to cite Riordan Manufacturing Business Analysis, Papers

Sunday, December 8, 2019

Features Of Accounting Information Systems â€Myassignmenthelp.Com

Question: Discuss About The Features Of Accounting Information Systems? Answer: Introduction The main objective of this report is to get knowledge and understanding of the application of accounting software packages in the companies situated in Australia. In this report, literature review will be done on the HR Block Company which is using Xero accounting software package in Australia. With the help of this report organization structure, operating challenges, flow chart of the sales processes, problem in the control process and possible fraud in the system of HR Block will be determined. This report is helpful in determining the competitive advantages and challenges faced by the users of accounting software. At the end of this report, appropriate recommendations will also be explained to make efficient use of software. Organization Structure of HR Block Company HR Block is an American multinational company headquartered in Kansas City, Missouri, United States having more than 25 million customers in whole world. Main products and services offered by company are tax preparation, business consulting services, banking and payroll services having branches in Australia, Canada, India and North America. The company was founded by Richard Bloch and Henry W. Bloch in 1955 and presently having more than 14,000 retail tax offices all over the world. The main softwares used by company are Xero accounting software and TaxCut as its own consumer tax software and electronic tax preparation. The organization structure of HR Block is as follows: Figure 1 Organization structure of HR Block Operational problems in the organization structure The organization structure of any company based on the communication methods between departments and various functions it performs such as sales, procuring, finance, marketing, HR, accounting, customer service, CEO, RD, operations, legal, engineering and administrations (Cummings and Worley, 2014). On the basis of above organization structure, HR Block can have conflicts related to different departments and lack of coordination between the functions of various retail stores situated worldwide. Company can have lack of efficiency and lack of effectiveness in the accounting processes and tax preparation system because different department cannot have consistency in the accounting policies and software used for tax preparations (Foss, et al., 2013). If company want to change any existing policy or software related to accounting and taxation methods then it could have errors in system and more problems to change it worldwide. Most expected system acquisition method There are various methods available to companies for system acquisition such as custom software, commercial software and ERP. First of all, companies have to evaluate the requirement of information system according to the nature of business then analysis of the different software alternatives available to companies. Custom software developed by the companies specifically for performing particular function which best suited to the operations of the organization. It is also known as Tailor-made Software. Major disadvantages of custom software are it covers high cost in implementation and sometimes software defects can occur. It is used by the companies for minimizing the modifications in business procedures and meeting constrains of existing system (Daneshgar, et al., 2013). Commercial software packages are readily available in the market and helpful in minimising cost and time for implementation. It requires less technical expert staff then custom software and future upgrade is also a vailable. Better documentation process and less software defects available in commercial software in comparison with custom software. Major disadvantages of commercial software are it is less efficient and cannot meet all the requirements of the companies. ERP (Enterprise Resource Planning) software generally integrates the internal and external operational system of the organization. It is only software which is helpful in integration and management of all the functions such as purchasing, Human Resource, sales, accounting, CRM customer support, and inventory management. Custom software cannot be upgraded according to changes whereas ERP can be customized and upgraded according to market demand (Lin, et al., 2016). ERP software can be installed and effectively implemented in 2 to 5 months but there is no specific time period for custom software. On the basis of overall discussion it can be determined that EPR is the most likely method for system acquisition. A system flowchart of the sales procedures of HR Block Company Figure 2 Flow chart for payroll services (ConceptDraw, 2017) Control problems and fraud in the system In the system flow chart of payroll services of the HR Block Company mainly problem can be faced in the monitoring and control process. There can be lack of effectiveness in hiring process for client and hiring of less talented employees. Fraud can be occurred in the process of contract management and contract delivery such as improper fee structure charged from the client for ineffective service delivery. Lack of quality and lack of responsibility can be faced by clients or customers (McCormack and Johnson, 2016). Payroll services mainly performed for the large organizations which are fully engaged in the other services and dont have time to recruit the employees. These big organizations mainly outsourced their hiring process to the consultancy companies like HR Block. But different departments located at different places cannot adopt the same process of their service delivery. So, various retail offices of HR Block Company can offer unsatisfactory services to their clients which ca n make great impact on the brand image of the company. Company cannot be able to control the whole process of all the retail offices located at different places worldwide. So, there can be chances of fraud and problems in the control system of the overall sales procedure of the HR Block Company. Development and adoption of the accounting software packages Accounting software is a class of computer software that helps to the accounting professionals for managing the accounts and also helps to perform the accounting operation in the organization. There are various accounting softwares that offer most comprehensive accounting feature that is used in Australia. According to the Ismailand King (2014), accounting software gives a clear picture of the company financial health by tracking the money flow so the accounting software is an effective tool in the every small business organization. On the other hand, there are various softwares available in Australia that has been used by the Australian organization such as-QuickBooks, Xero, Zoho Books, and many more. Bernardos et al (2014) Support the views of Ismail and King (2014) that accounting is a lifeline of the business and the accounting software used by the organization can record and processes the accounting transaction of a business. In addition to this, Ramasubbu and Kemerer (2014) states that the accounting software provides a sophisticate report and tracking the financial results in the business for the calculation of profit. With the help of accounting software, a business can track the payable and receivables so it will save the time, money and frustration because there is no need spent time on the complex double entry accounting concepts. Existing market size Taiwo (2016) support the views of Ramasubbu and Kemerer (2014) that selection of the accounting software packages is often a difficult process for the business. In Australia, accounting software for the specific market segment is also available in the market such as for the retail industry. Moreover, the accounting and payroll application software are widely used in the business organization of Australia and they also used the computer accounting software to manage the accounts of business. All the accounting software used in Australia is compliance with the regulatory laws and guidelines that increase speed and the integrity of financial data in the organization. According to the Kanellou and Spathis (2013), Intuits QuickBooks is at popular software that is used by the Australian small business owners. The small business owners of the Australia used these softwares to track their commercial profit, income, and cost of the business. In addition to this, MYOB is also popular accountin g software in Australia but it is used for the extra elements of business rather than the simple function of accounting. Smith and Binti Puasa (2016) states that accounting software comes under the accounting information system that records the accounting transaction within the organizations for the function modules of the business such as accounting payable, accounts receivable, trail balance and payroll. The accounting softwares may be the combination of the application of the third party with the help of local modification. At the present context, the accounting software not only managed the accounting transaction in the organization but also they include the functions related to the decision-making aimed to gain the competitive advantage in the business. Ramazami et al (2012) favor the words of Smith and Binti Puasa (2016) that the accounting softwares is used for the elimination of man-made errors to improve the accuracy and consistency of the financial data in the organization. In addition to this, the end of the crusades saw a boom in trade between Europe and the Middle East. In this way, the business cannot be managed by a single owner. Therefore, when the business is run by more than one person than a system is also needed that all the agents are making good spending decision in the organization. In supports of this, Askari et al (2012) state that MYOB accounting software eliminates productivity roadblocks when traveling with a client or at home, it can be content from anywhere by using a device. The uses of accounting softwares can provide a serious competitive advantage and provide freedom to work from anywhere at any time with their customer, suppliers, and partners. Challenges faced by users and appropriate recommendations According to the Alamin et al (2015) Accounting software that is used in Australia gives many problems to the users that are normally outdated and not so much user-friendly so that do not enable users to fully use their keyboard. In addition to this, sometimes the accounting softwares are powerless that help the users who wish to get their business data out. Moreover, the outdated accounting software is a very big challenge to the business organization because the organization the detail that has been collected from the software may be inaccurate, system slow down and errors happen into the system. Hence, data corruption is a serious matter for the business firm of Australia. Moreover, users are stressed out due to the lack of training and guidelines for using software and extra training may also a reason of extra cost to the customers of accounting software in Australia. According to the words of Tijani and Mohammed (2013), accounting software offers a huge technical function that will help to manage the finance of business. It can be suggested that accounting software used in the organization can be based on the needs. The accounting software should consider the size of the business and also consider the industry of the business. In addition to this, it can be recommended that organization should make the list of all the points and use the software that will help to solve the issues. If there is any doubt related to the feature of accounting softwares than organization can consult with the software vendors. Bishop (2016) supports the views of Tijani and Mohammed (2013) that the accounting software used in Australia is wide and fully-fledged accounting software for the organization. In addition to this, as per the size of accounting software, the supplier may offer a free trial to the organization and all the accounting software should be familiar with the functionality of software packages to set up the business. Moreover, it can be recommended that business organization should place more acquisition and developer should improve the user friendliness in the organization with the help of accounting software. Conclusion On the basis of above discussion it can be concluded that the accounting, taxation and payroll application software are extensively used in the companies of Australia. There are various software for accounting available in Australia that has been used by the Australian companies such as Xero, Zoho Books, QuickBooks and MYOB. The use of software provides competitive advantages to the companies and helps in increasing speed and integrity of financial and operational data in the organization. There are many system acquisition methods available for the companies but ERP is the most accepted method of system acquisition in the Australia. References Alamin, A., Yeoh, W., Warren, M. and Salzman, S. (2015) January. An empirical study of factors influencing accounting information systems adoption. In Proceedings of the Twenty-Third European Conference on Information Systems, pp. 1-11. Askari, R., Ramazami, M., and Fazli, E. (2014) Application of ANP in Evaluating Accounting Softwares based on Accounting Information Systems Characteristics. Journal of emerging trends in computing and information sciences, 5(5), pp. 358-361. Bernardos, C.J., De La Oliva, A., Serrano, P., Banchs, A., Contreras, L.M., Jin, H. and Ziga, J.C. (2014) An architecture for software defined wireless networking. IEEE Wireless Communications, 21(3), pp.52-61. Bishop, W.A. (2016) Addressing The Challenge Of Strategic Alignment Faced By Small And Medium-Sized Entities During The Selection Of Accounting Software Packages. International Business Economics Research Journal (IBER), 16(1), pp. 31-54. ConceptDraw (2017) How to Draw an Effective Flowchart. [Online]. Available at: https://www.conceptdraw.com/How-To-Guide/diagram-software-how-to-draw-an-effective-flowchart (Accessed: 19 september, 2017). Cummings, T.G. and Worley, C.G. (2014) business development and change. USA: Cengage learning. Daneshgar, F. Low, G.C. and Worasinchai, L. (2013) An investigation of build vs. buydecision for software acquisition by small to medium enterprises,Information and Software Technology,55(10), pp. 1741-1750. Foss, N.J., Lyngsie, J. and Zahra, S.A. (2013) The role of external knowledge sources and organizational design in the process of opportunity exploitation,Strategic Management Journal,34(12), pp. 1453-1471. Ismail, N.A. and King, M. (2014) Factors influencing the alignment of accounting information systems in small and medium sized Malaysian manufacturing firms. Journal of Information Systems and Small Business, 1(1-2), pp. 1-20. Kanellou, A. and Spathis, C. (2013) Accounting benefits and satisfaction in an ERP environment.International Journal of Accounting Information Systems, 14(3), pp.209-234. Lin, Z., Yuegang, L., Jing, K., Zhanqun, S. and Andrew, B. (2016) Development of Transportation Supervision Information System of Frozen Seafood Processing Enterprises Based on ERP,Journal of Applied Science and Engineering Innovation,3(1), pp. 18-21. McCormack, K.P. and Johnson, W.C. (2016)Supply chain networks and business process orientation: advanced strategies and best practices. USA: CRC Press. Ramasubbu, N. and Kemerer, C.F. (2014) Managing technical debt in enterprise software packages.IEEE Transactions on Software Engineering, 40(8), pp. 758-772. Ramazami, M., Vali, F., and Zanjani, M. (2012) Accounting Software Expectation Gap Based on Features of Accounting Information Systems (AISs). Journal of emerging trends in computing and information sciences, 3(11), pp. 1530-1532. Smith, J. and Binti Puasa, S. (2016) Critical factors of accounting information systems (AIS) effectiveness: a qualitative study of the Malaysian federal government. In British Accounting Finance Association Annual Conference 2016, pp. 2-10. Taiwo, J.N., 2016. effect of ict on accounting information system and organisational performance: the application of information and communication technology on accounting information system. European Journal of Business and Social Sciences, 5(2), pp. 1-15. Tijani, O.M. and Mohammed, A.K. (2013) Computer-based accounting systems in Small and Medium Enterprises: Empirical evidence from a randomized trial in Nigeria. Universal Journal of Management, 1(1), pp. 13-21.