Accounting information systems as institutional carriers: a case study of regulatory compliance in UK asset management houses

Previously, governments have responded to the impacts of economic failures and consequently have developed more regulations to protect employees, customers, shareholders and the economic wellbeing of the state. Our research addresses how Accounting Information Systems (AIS) may act as carriers for institutionalised practices associated with maintaining regulatory compliance within the context of UK Asset Management Houses. The AIS was found to be a strong conduit for institutionalized compliance related practices, utilising symbolic systems, relational systems, routines and artefacts to carry approaches relating to regulative, normative and cultural-cognitive strands of institutionalism. Thus, AIS are integral to the development and dissipation of best practice for the management of regulatory compliance. As institutional elements are clearly present we argue that AIS and regulatory compliance provide a rich context to further institutionalism. Since AIS may act as conduits for regulatory approaches, both systems adopters and clients may benefit from actively seeking to codify and abstract best practices into AIS. However, the application of generic institutionalized approaches, which may be applied across similar organizations, must be tempered with each firm’s business environment and associated regulatory exposure. A balance should be sought between approaches specific enough to be useful but generic enough to be universally applied.

Database Engines for Geographical Information Systems

Our ability to identify, acquire, store, enquire on and analyse data is increasing as never before, especially in the GIS field. Technologies are becoming available to manage a wider variety of data and to make intelligent inferences on that data. The mainstream arrival of large-scale database engines is not far away. The experience of using the first such products tells us that they will radically change data management in the GIS field.

Capturing temporality and intentionality in information systems

Information modelling is a topic that has been researched a great deal, but still many questions around it have not been solved. An information model is essential in the design of a database which is the core of an information system. Currently most of databases only deal with information that represents facts, or asserted information. The ability of capturing semantic aspect has to be improved, and yet other types, such as temporal and intentional information, should be considered. Semantic Analysis, a method of information modelling, has offered a way to handle various aspects of information. It employs the domain knowledge and communication acts as sources of information modelling. It lends itself to a uniform structure whereby semantic, temporal and intentional information can be captured, which builds a sound foundation for building a semantic temporal database.