The International Journal of Accounting and Management Information Systems (IJAMIS) is an international, peer-reviewed, and scholarly journal, which publishes well-developed articles that examine the rapidly evolving relationship between accounting and information technology as well as between management and information technology. A vital aim of IJAMIS is to bridge the gap between theory and practice of accounting and management information systems. The scopes of the journal include, but are not limited to, the following fields: 1. Integration of information systems planning into business plans 2. Business globalization and information technology 3. Relationship between information technology and organizational performance and structures 4. Enterprise-wide systems architectures and infrastructures 5. Electronic commerce and net-enabled organizations 6. Robustness and security of information-technology infrastructures 7. Information systems for competitive positioning 8. Business processes and management enabled by information technology 9. Business value of information technology 10. information resource management 11. Informational support of collaborative work 12. Knowledge management, organizational learning, and organizational memory 13. Systems sourcing, development, and stewardship in organizations 14. The human element in organizational computing 15. Data and knowledge based system architectures