Query: International Journal of Accounting Information Systems

title: Conceptual Model for Integrating Environmental Impact in Managerial Accounting Information Systems
abstract: The main research objective is to develop a conceptual accounting model to reflect the environmental impact generated by the economic activity of Romania's entities. In order to identify the current stage of the use of environmental accounting by the Romanian economic entities, the questionnaire used was based on a random sample of 377 entities whose economic activity has a significant impact on the environment. The results suggest the need to develop a model for integrating environmental impact into accounting. The model is based on the description of the technological process and determination of the environmental impact on each activity, stage, or procedure of the technological process, which enterprise will integrate its monetary value in the cost of production and will reflect it in the management accounting system, using specific environmental accounting instruments. The model involves five stages, and by combining internal and external information provided by environmental management accounting is a relevant source for substantiating decisions to promote environmental responsibility in Romanian companies.

title: Planning the optimal debris removal of destroyed buildings in the Midan region in the Old City of Mosul
abstract: After the liberation of the Old City in Mosul, the Midan region appears to be the most affected part of the Old City. In the current study, debris of the Midan region was studied in detail by defining the destroyed areas using geographic information systems (GIS) then calculating the volume and weight of the total debris. The ratio of each component of debris (building stones, gypsum and concrete) was also determined during the study. The results showed that the destruction was about 89.47% of the Midan total area. In addition, the study showed that the total volume of the debris in the Midan area is estimated at 0.73 million cubic meters, the residential buildings accounting for about 86.87% of the total volume of the debris. The total weight of debris is estimated at 1.2 million tons, of which 0.91 million tons are the ruins of old building materials (building stones, gypsum) Finally, the optimal route for collecting the debris from the Midan region was found by utilizing ArcGIS network analyst extension, taking into account the archaeological sites in the study area, the proposed collection system assumed to have the benefits of minimizing collection time, distance travelled, man effort and consequently financial and environmental costs. Total distance and accumulated time were illustrated in a table providing detailed information on the proposed route.

title: Cost Analysis of Operating a Human Milk Bank in China
abstract: Establishing a human milk bank for the benefit of premature newborns who are unable to receive their mothers' milk for various reasons is a common initiative. To date, 19 human milk banks have been established in China; however, data associated with human milk banks are lacking, including information on the operational costs, guidelines, and regulatory systems for human milk banks in China.  Our study aim was to conduct a cost analysis for the human milk bank at Shanghai Children's Hospital.  A management accounting approach, based on the activity based costing method, was used to develop a cost model for donor human milk. The data were collected retrospectively and included budget plans, financial and expenditure reports, databases, and interviews with the staff and managers at the Shanghai Children's Hospital Human Milk Bank in 2017.  In 2017, the total volume of qualified donor human milk was 933.70 L, of which 842.71 L (90% was frozen and 90.99 L (10% was freshly donated on site. The total annual cost to provide milk for 212 high risk infants in 2017 was US$156,923, and the unit cost was US$168/L.  The operating costs of human milk banks in China are similar to those in other countries internationally, but these costs are so large that they require government and society support for funding and milk donation. Therefore, ongoing breastfeeding support for mothers and measures to reduce the operating costs of human milk banks should be advocated.

title: Variation in Pediatric Palliative Care Allocation Among Critically Ill Children in the United States.
abstract: The objectives are as follows: 1) estimate palliative care consult rates and trends among critically ill children and 2) characterize which children receive palliative care consults, including those meeting previously proposed ICU specific palliative care screening criteria.  Retrospective cohort.  Fifty two United States children's hospitals participating in the Pediatric Health Information Systems database.  Hospitalized children with nonneonatal ICU admissions from 2007 to 2018.  The primary outcome was palliative care consultation, as identified by the palliative care International Classification of Disease code. Patient characteristics and outcomes were compared between those with and without palliative care. We used a mixed effects multivariable model to estimate the independent association between the palliative care and patient characteristics accounting for institution and subject clustering. Hospitalizations were categorized into three mutually exclusive groups for comparative analyses: 1) meeting ICU specific palliative care criteria, 2) presence of a complex chronic condition not in ICU specific palliative care criteria, or 3) not meeting ICU specific palliative care or complex chronic condition criteria. Rates and trends of palliative care consultation were estimated including variation among institutions and variation among subcategories of ICU specific palliative care criteria.  The study cohort included 740,890 subjects with 1,024,666 hospitalizations. About 1.36% of hospitalizations had a palliative care consultation. Palliative care consult was independently associated with older age, female sex, government insurance, inhospital mortality, and ICU specific palliative care or complex chronic condition criteria. Among the hospitalizations, 30% met ICU specific palliative care criteria, 40% complex chronic condition criteria, and 30% neither. ICU specific palliative care patients received more mechanical ventilation and cardiopulmonary resuscitation, had longer hospital and ICU lengths of stay, and had higher inhospital mortality (p 0.001) Palliative care utilization increased over the study period with considerable variation between the institutions especially in the ICU specific palliative care cohort and its subgroups.  Palliative care consultation for critically ill children in the United States is low. Palliative care utilization is increasing but considerable variation exists across institutions, suggesting inequity in palliative care allocation among this vulnerable population. Future studies should evaluate factors influencing allocation of palliative care among critically ill children in the United States and the drivers of differences between the institutional practices.

title: Conversion factors for effective dose and organ doses with the air Kerma area product in hysterosalpingography.
abstract: Histerosalpingography (HSG) remains the dominant diagnostic tool for investigation of infertility in women. Conversion factors used to estimate effective (E) and organ doses (HT) from air Kerma area product (KAP) are needed to estimate patient doses in HSG, performed with state of the art fluoroscopic X ray systems with digital detectors. In this study, estimates of E and HT for six critical organs/tissues, were derived on an individual basis in 120 HSG procedures and in 1410 irradiation events, performed on two X ray systems from information available through the radiation dose structured report using Monte Carlo methods. Mean values of E and Hovaries were1.0 0.9 mSv and 5.6 5.4 mGy. E/KAP conversion factors of 0.13; 0.18; 0.28 and 0.35 mSv Gy 1cm 2 were established for irradiation events with a Cu filtration of 0.0; 0.1; 0.4 and 0.9 mm. A high agreement was obtained between E estimated through Monte Carlo methods and E/KAP conversion factors accounting separately for the different modes of fluoroscopy and the radiography component of HSG, with a systematic error of 0 mSv and lower/upper limits of agreement of 0.6 and 0.5 mSv. On the contrary, the use of a single coefficient of conversion did not provide accurate estimates of E, showing a bias of 0.4 mSv and lower and upper limits of agreement of 1.9 and 1.2 mSv. An algorithm for the estimation of effective and organ doses from KAP has been established in HSG procedures depending on the Cu filtration in the X ray irradiation events.

title: Twenty years of the International Journal of Accounting Information Systems: A bibliometric analysis
abstract: celebrated its 20th anniversary in 2019. This study conducts a retrospective analysis of IJAIS articles using a bibliometric analysis to commemorate the event. Findings show a consistent increase in both journal publications and citations. Authors affiliated to United States institutions are the predominant contributors. However, Australian institutions also show up among the most prolific institutions for the journal. The most dominant themes the journal has followed over the years are related to issues of information technology and emerging technologies in accounting, and the application of technologies to assurance and corporate disclosures. Researchers who are studying or willing to explore such topics should consider IJAIS as a premium outlet for their work. Besides these well studied research topics, the entity linking analysis results also revealed valuable research topics that need more attention, such as the application of technologies to Tax and non profit accounting. This finding may inspire AIS researchers with new research ideas.

title: Celebrating Twenty Years of the International Journal of Accounting Information Systems

title: Editors' Introduction to the Special Section on Cloud Computing and Accounting Information Systems (JISC 2018)
abstract: This introduction provides an overview to this special section and reports on the third Journal of Information Systems Conference (JISC 2018) held March 15 and 16, 2018 in Durham, NC. The conference was jointly sponsored by the AAA Accounting Information Systems (AIS) section and the Association of International Certified Professional Accountants (AICPA) This JIS research will help advance cloud computing research related to the domain of accounting information systems. The conference included seven research papers with related industry discussant feedback, three cloud industry keynote speakers, and three panels of practitioners and researchers to discuss the impact of the emergence and rapid maturing of cloud computing services. This editors' introduction outlines the major research paper topics represented in this special section, briefly introduces each paper, and highlights their main contributions. A comprehensive report on the full JISC 2018 conference is provided in the cloud commentary paper included in this special section.

title: Advances in management research: a bibliometric overview of the Review of Managerial Science
abstract: The Review of Managerial Science (RMS) is a leading international journal that publishes major advances related to business administration and management. The journal was launched in April 2007 and publishes eight issues per year (from 2021 onwards) The scope of RMS encompasses, but is not limited to, the functional areas of operations (such as production, operations management, and marketing) management (such as human resources management, strategic management, and organizational theory) information systems and their interrelations with capital markets (such as accounting, auditing, finance, and taxation) as well as questions of business strategy, entrepreneurship, innovation, and corporate governance. This study offers a bibliometric overview of the publication and citation structure of RMS from its inception in 2007 until 2020 in terms of topics, authors, institutions, and countries, thereby offering a comprehensive overview of the history of the journal so far. All the data for the study are from the Web of Science Core Collection database. To complement this analysis, VOSviewer software provides graphical analysis. The analysis is based on several bibliometric techniques such as co citation analysis and bibliographic coupling.

title: International Journal of Information Systems and Engineering (IJISE)
abstract: The primary goal of the editorial team is to maintain high quality publications. From time to time, the Journal will publish review articles and bring out special issues on specific sub fields.