Paul D. Hutchison

Cash‐to‐cash: the new supply chain management metric

Over recent years supply chain management has grown in importance because of the proliferation of improved information flows, outsourcing practices, strategic alliances and partnerships, and the reshaping of the organizational focus from functional silos toward integrated activities. Logistics and supply chain management emphasize achieving lowest total cost through synergistic interaction of all supply chain components. The cash‐to‐cash (C2C) metric is an important measure as it bridges across inbound material activities with suppliers, through manufacturing operations, and the outbound sales activities with customers. This paper first defines how to calculate C2C. It then overviews the importance of measuring C2C, using both accounting and supply chain management perspectives. Next, it identifies key leverage points that are necessary to manage C2C effectively. Finally, future research questions are developed that should prove useful in guiding the development of C2C as a usable metric.

The Decision to Disclose Environmental Information: A Research Review and Agenda

Abstract Environmental accounting issues related to financial disclosure and reporting are increasingly relevant to a multitude of firm stakeholders (e.g., employees, management, investors, creditors, regulators, unions, public interest groups, etc.). Environmental disclosures by firms are one means of communicating such information to these stakeholders. While many studies have examined environmental disclosures, a number of research questions still remain. This study categorizes and provides the results of prior studies, addressing the forces affecting the decision to disclose environmental information, and provides suggestions for future research. The categories used include: (1) laws and regulations, (2) legitimacy, public pressure, and publicity, (3) firm/industry characteristics, (4) rational cost-benefit analysis, and (5) cultural forces and attitudes. Research from outside the accounting discipline is often included to provide background or indicate related information from other academic disciplines.

Measuring Cash‐to‐Cash Performance

The cash‐to‐cash (C2C) metric has evolved as one of the first measurements bridging across the firm. Therefore, it is important for managers to understand how the C2C metric is calculated, as well as how a company should compare in its C2C performance. In this paper, we define C2C and how to calculate it. Then, we provide an analysis and summary of C2C in 2001 for 5,884 companies using median performance by industry. A typology is introduced to classify industry performance using a 2 x 2 x 2 matrix based on the three variables of the C2C metric: accounts payable, inventory, and accounts receivable. We also consider how performance has changed since 1986, identify the key drivers to this change, and describe which industries have experienced the greatest change in C2C performance. Finally, managerial implications and future research questions are offered.

Advances in Accounting Information Systems and International Journal of Accounting Information Systems: first ten volumes (1992–2003)

Abstract This study of the first 10 volumes of Advances in Accounting Information Systems ( AiAIS ) and the International Journal of Accounting Information Systems ( IJAIS ) uses content, participation, citation, and article download analyses to assess the journals success of meeting its purpose, intended audience, scope, and reach. Results suggest that its redirected focus in 2000 to expand its international audience, removal of section designations for articles, implementation of a quarterly publication approach, and inclusion in an electronic, searchable database (ScienceDirect) have well positioned the journal for the future and to assist in disseminating quality AIS research. This studys analyses of articles published in the journal specifically indicate an increase in publications in recent years, numerous identified AIS topic/research method opportunities for future research, a variety of AIS topics examined, various research methods employed, and participation by all faculty ranks. Further, the authors school of publication and university of degree show a variety of large, public institutions participating in the journal. Outside citations by articles in other journals to AiAIS/IJAIS articles indicate an increase in dissemination of knowledge in recent years, while article downloads show an exponential growth pattern. The study concludes that IJAIS has come into its own and is recognized by academics and professionals as a quality accounting publication that contributes to the literature.

Development of the Journal of Information Systems from the Editors' Perspectives

This paper provides insights on the creation and development of the Journal of Information Systems (JIS) using the perspectives of its editors and analyses of the evolving content of the journal itself. Both suggest development of the journal over time from its uncertain beginnings to a publication accepted by its academic audience as a high‐quality outlet for accounting information systems research. The journals developmental stage affected both what the editors could do and their vision of challenges and opportunities. Early editors sought resources and high‐quality submissions, while later editors had more opportunity to consider direction and reach. The editorship has both positive and negative aspects, with benefits derived from being of service and having an opportunity to influence the quality and direction of an academic journal, and difficulties arising from the need to attract sufficient resources and academic attention, and the time commitment required by the tasks.

Application of latent semantic analysis in AIS academic research

Abstract This study provides insights about the historical, intellectual structure, and trends of academic research themes in journals specifically dedicated to Accounting Information Systems (AIS) research—International Journal of Accounting Information Systems (IJAIS), its predecessor journal, Advances in Accounting Information Systems (AiAIS), and Journal of Information Systems (JIS). Using Latent Semantic Analysis, a statistical text analytics methodology that can uncover the conceptual content within unstructured data, this study identifies 14 prevalent academic research themes in AiAIS, IJAIS, and JIS from 1986 to 2015 and provides graphs that visualize thematic trends over time, including by journal. Certain themes have remained consistent in their study over the timeframe, while others have increased or diminished. Certain themes have matured while others appear to still be maturing at the end of the timeframe. Thematic trends by source journal suggest that no journal has dominated publishing specific significant themes in AIS academic research.

HISTORICAL DEVELOPMENT OF THE FINANCIAL REPORTING MODEL FOR STATE AND LOCAL GOVERNMENTS IN THE UNITED STATES FROM LATE 1800s TO 1999

This study examines the historical development of the financial reporting model for state and local governments in the United States from the late 1800s through the issuance by the Governmental Accounting Standards Board (GASB) of Statement No. 34 in 1999. This research shows how the current governmental reporting standard evolved over time to meet diverse user needs by presenting both government-wide and fund statements, and requiring three governmental operating statements with potentially three different measurement focuses: the Statement of Activities; the Statement of Revenues, Expenditures, and Changes in Fund Balances; and the Budgetary Comparison Schedule. Overall, this historical study provides unique insights about the development of the governmental reporting model and an appreciation for the reporting requirements of GASB Statement No. 34.

ACADEMIC TAX ARTICLES: PRODUCTIVITY AND PARTICIPATION ANALYSES 1980–2000

Productivity, participation, and trend analyses are used in this study to examine academic tax publications by accounting faculty. These analyses utilize a database of academic tax articles from 1980 through 2000 derived from 13 academic research journals. Results suggest that, on average, 46 tax articles have been published annually during the most recent five-year period, sole or dual authorship is the primary publication strategy by authors of academic tax articles, and assistant professors authored the most tax articles on an annual basis in these journals. The results also find that schools of residence for those publishing are far more diverse than the schools of training. Comparisons with Kozub et al. (1990) show some limited similarities for school at publication and university of degree productivity listings. This study also identifies some of the overall context for tax accounting research by noting groups making a significant contribution to the literature.