Accounting Information Systems as Institutional Carriers: A Case Study of Regulatory Compliance in UK Asset Management Houses

Speaker: Daniel Gozman
Topic: Accounting Information Systems as Institutional Carriers: A Case Study of Regulatory Compliance in UK Asset Management Houses
Abstract: 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.


"EcoWeb" and "All of Us Networked"

Speaker: Roberto Pereira
Title: "EcoWeb" and "All of Us Networked"
Abstract: Everytime we introduce a technology in an environment, we produce changes that cause side effects in it, including on people, their values, customs, preferences and other cultural aspects. This requires an ethical and methodological responsibility of developing technologies that make sense to people and do not harm society. In this context, the development of artifacts, methods and tools for supporting designers to take explicitly into account cultural aspects is necessary and represents a challenge in the field of Human-Computer Interaction.
This talk aims to discuss the importance of involving and articulating cultural aspects in the design of computing systems. The discussions will be situated in the context of two projects, "EcoWeb" and "All of Us Networked", currently in development at the Institute of Computing, University of Campinas, Brazil.