Accounting system

Here are some additional instructions and guidelines for the Article Review.
Read one long, or two shorter articles, from the Journal of Accountancy (within last 18 months, your choice of articles) .
Prepare a 2-3 page paper (~1 page per article, if shorter) that:

1) Summarizes the purpose and major points of the article;

2) States whether you agree or disagree with the author’s viewpoint;

3) Explains how the article is related to, or impacts, accounting information systems.

Please attach the article(s) to your paper or provide the web-link.

You will find the articles on the Journal’s website (

For an example, one recently published article in the Journal involves a “fraud risk self assessment tool”. As part of an audit, the tool can be completed by the client and will help auditors assess the internal control risks to the client’s operations, accounting systems and financial information. You can find the article here: