The Impact of Law on Accounting Information System: An Analysis of IAS/IFRS Adoption in Italian Companies

2010 ◽  
pp. 483-491 ◽  
Author(s):  
Katia Corsi ◽  
Daniela Mancini
Keyword(s):  
Information System ◽  
Accounting Information ◽  
Accounting Information System ◽  
Ifrs Adoption ◽  
The Impact

scholarly journals Influence of the Quality of Accrual Financial Report Information with the Roles of Accounting Information System as an Intervening Factor

2017 ◽  
Vol 8 (2) ◽  
pp. 84
Author(s):  
Dyah Purwanti ◽  
Ghulbudin Isham Natser
Keyword(s):  
Information System ◽  
Human Resources ◽  
Financial Reporting ◽  
Internal Control ◽  
Accounting Information ◽  
Primary Data ◽  
Accounting Information System ◽  
The Government ◽  
The Impact

<p>This study aims to find empirical evidence about the role of accounting information system (AIS) as intervening factors that affect the quality of financial reporting information of the government. This study uses a questionnaire that primary data collected from respondents, namely employees of the accounting department of the government units, especially a partner institution in the State Treasury Office (KPPN) 2 Jakarta. Data processing is performed by the method of partial least squares (PLS). The results of this study are the accounting information system has significantly the impact on the quality of government financial reporting information. While the capacity factor of human resources, control data input and application of Government Accounting Standards (SAP) have a significant direct effect on the AIS, is larger when compared to a direct influence on the quality of financial reporting information. Other factors, organizational commitment and internal control system has a significant influence either directly or indirectly on the quality of financial reporting information. The findings of the study are expected to provide input to the government the importance of improving the accounting information system, such as strengthening the capacity of human resources and accounting applications in realizing quality financial information.</p>

scholarly journals Impact of Accounting Information System on Internal Audit Quality: Mediating Role of Organizational Culture

2020 ◽  
Vol 12 (1) ◽  
pp. 205
Author(s):  
Qasim Ahmad Alawaqleh
Keyword(s):  
Information System ◽  
Organizational Culture ◽  
Audit Quality ◽  
Accounting Information ◽  
Internal Audit ◽  
Significant Variable ◽  
Accounting Information System ◽  
Internal Auditors ◽  
The Impact ◽  
The Relationship

This study advances the Accounting Information System (AIS) study by exploring the relationship between the AIS internal audit quality. It develops a model based on literature and considers one significant variable of mediation that is organizational culture. The AIS is expected to influence internal audit quality in different contexts, particularly in developing countries. The research model validated using AMOS and SPSS version 25. Based on a sample of 183 internal auditors in Jordanian industrial SMEs, empirical findings support the relationship between AIS and internal audit quality; however, the impact is direct while the organizational culture partially mediates this relationship. The results indicate that the AIS help enhance internal auditors' quality and the organizational culture, ultimately improving internal audit quality. The implications are useful for academics, administrators, and policymakers interested in evaluating the impact of intervening variables on the AIS and the internal audit quality relationship.

scholarly journals Effect Analysis of e-Catalog Implementation on Income Increase Through Accounting Information System (SIA) Sales SMEs Batik Tulis

2018 ◽  
Vol 2 (2) ◽  
pp. 38
Author(s):  
Mardiana Andarwati ◽  
Edi Subiyantoro ◽  
Tutut Subadyo
Keyword(s):  
Information System ◽  
Accounting Information ◽  
Effect Analysis ◽  
Accounting Information System ◽  
Online Sales ◽  
The Impact

Increased profit of batik SMEs is influenced by the use of e-catalogs and profits is increasing if e-catalogs also apply sales SIA. This study aims to (1) analyze the effect of application of batik e-catalog on sales SIA, (2) to analyze the effect of the application of batik e-catalog on increasing the profit of batik SMEs; and (3) to analyze the effect of the application of e-catalog of batik to increase the profit of SMEs batik tulis through SIA sales. The results of research is increasing profit if e-catalog is applied because the consumer network is increasingly widespread and profit is increasing if supported by the SIA integrated sales means consumers choose batik tulis in e-catalog and then make sales transactions through SIA online sales so much easier for consumers buy batik products so that the impact on increasing the profit of SMEs batik tulis.

Accounting Information System as an Aid to Decision Making In Food and Beverages Companies in Nigeria

2013 ◽  
Vol 03 (09) ◽  
pp. 26-33
Author(s):  
Adebayo Mudashiru ◽  
Idowu K.A ◽  
Yusuf Babatunde ◽  
Bolarinwa S.A.
Keyword(s):  
Decision Making ◽  
Information System ◽  
Regression Analysis ◽  
Accounting Information ◽  
Primary Data ◽  
Accounting Information System ◽  
Effective Decision ◽  
Overall Performance ◽  
Indispensable Tool ◽  
The Impact

This study tends to critically examine the impact of accounting information system in assisting organizations in making sound and effective decision. The major source of data to this research is primary data through the administration of questionnaires. Regression analysis and Karl Pearson’s correlation was used for the data analysis. The findings show that accounting information system is an indispensable tool in decision making in today’s turbulent world. Organizations are however, advised to invest on information technology tools as it improve their efficiency, effectiveness and their overall performance.

Perspective and Challenges of Blockchain Technology in the Accountability of Financial Information

2021 ◽  
pp. 1554-1577
Author(s):  
Jorge Tarifa-Fernández ◽  
María Pilar Casado-Belmonte ◽  
María J. Martínez-Romero
Keyword(s):  
Information System ◽  
Accounting Information ◽  
Financial Information ◽  
The Other ◽  
Accounting System ◽  
Accounting Information System ◽  
Blockchain Technology ◽  
Initial Stage ◽  
The One ◽  
The Impact

The accounting information system could be improved by blockchain technology, but some potential risk could arise. Thus, it is worth considering such risks. The accounting research and academic literature regarding the impact of this technology on the accounting system are in an initial stage of this emergent field. The purpose of this chapter is to go a step further on this topic and to spur additional research regarding accounting and blockchain technology. The contribution of this study is twofold. On the one hand, it shows the main technologies comprising blockchain and their main consequences understood as sources of improvement. On the other hand, it assesses said effects applied to different processes of the accounting information system. Not only does this work show implications for the accounting profession, but the effects on the primary stakeholders are also brought to light.

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