Executives' use of information technology: comparison of electronic mail and an accounting information system

The use of electronic mail and the non-use of an accounting information system (IS) by a group of executives at a major telecommunications company provided the opportunity of exploring the reasons why executives use information technology (IT). The paper draws on qualitative and quantitative research data to give a holistic and integrative explanation. This is based on the perceptions of executives and is interpreted through a wide range of prior research which incorporates media richness theory, social interaction theories and technology acceptance modelling. The case study draws particular attention to the concept of media style. Structuration theory is used to draw together the several factors which are to be found in the existing literature and in the case study. Individual action and structure interacted to create the changing conditions which typify the context for executive use of IT at the case study site. The structure comprises IT itself, task and social and technological factors.

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Students’ Perceptions on Studying Accounting Information System Course

International Journal of Business Administration ◽

10.5430/ijba.v8n2p1 ◽

2017 ◽

Vol 8 (2) ◽

pp. 1 ◽

Cited By ~ 1

Author(s):

Helen Wong ◽

Raymond Wong

Keyword(s):

Information Technology ◽

Information System ◽

Accounting Information ◽

Ease Of Use ◽

Financial Information ◽

Decision Makers ◽

Accounting Information System ◽

Business World ◽

Business Transactions ◽

Perceptions Of Students

Information technology improves our lives and changes the business world. Business transactions and activities can now be handled by the computer system efficiently and effectively, and make the financial information quickly available for decision makers. Learning accounting information system becomes essential in nowadays study. Not only academic study at schools, professional bodies also require members to have knowledge in accounting information system. To understand the perceptions of students on the course of accounting information system, this study investigate their perceptions on ease of use, usefulness and acceptance. It provides insights to academics on planning the course of accounting information system for the students.

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KINERJA SISTEM INFORMASI AKUNTANSI DAN FAKTOR-FAKTOR YANG MEMPENGARUHINYA (STUDI PADA PERUSAHAAN RITEL WILAYAH TANGERANG, TANGERANG SELATAN, JAKARTA, DAN BOGOR)

Jurnal ULTIMA Accounting ◽

10.31937/akuntansi.v12i2.1699 ◽

2020 ◽

Vol 12 (2) ◽

pp. 152-173

Author(s):

Maria Stefani Osesoga

Keyword(s):

Information Technology ◽

Information System ◽

Positive Affect ◽

System Development ◽

Accounting Information ◽

User Participation ◽

Management Support ◽

Accounting Information System ◽

Top Management Support ◽

User Training

The purpose of this research is to obtain empirical evidence about the influence of user participation, accounting information system’s user training education program, top management support, system development formalization, and information technology sophistication towards the performance of accounting information system. The object in this research is retail company in the Tangerang, Tangerang Selatan, Jakarta, and Bogor which use accounting information system. Data used in this research was primary data from questionnaires. There were 153 respondents consists of employees at retail company that already use accounting information system. Data analysis techniques in this study using multiple linear regression. The results of this research are: (1) user participation had significant and positive affect toward the performance of accounting information system, (2) accounting information system’s user training education program had no positive affect toward the performance of accounting information system, (3) top management support had significant and positive affect toward the performance of accounting information system, (4) system development formalization had no positive affect toward the performance of accounting information system, and (5) information technology sophistication had no positive affect toward the performance of accounting information system. Keywords: Accounting Information System’s User Training Education Program, Information Technology Sophistication, System Development Formalization, Top Management Support, User Participation.

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Pengaruh Penggunaan SIA dan TI Terhadap Kinerja Individual dengan Kemampuan Teknik Pemakai sebagai Pemoderasi

E-Jurnal Akuntansi ◽

10.24843/eja.2019.v26.i01.p01 ◽

2019 ◽

pp. 1

Author(s):

Putu Maya Fransisca Rahayu ◽

I Dewa Gede Dharma Suputra

Keyword(s):

Information Technology ◽

Information System ◽

Positive Impact ◽

Accounting Information ◽

Individual Performance ◽

Accounting Information System ◽

Positive Effects ◽

Technical Ability ◽

Analysis Technique ◽

The City

The study at 40 cooperation in the city of denpasar with 93 respondents. The technique of determination sampling method is used purposive with the questionnaire. The analysis using moderating regression analysis technique ( mra ) found results that prove the variable the use of accounting information system has positive effects and not significant on the performance of individual and information technology had a positive impact on the performance of individual .The ability of users variable technique can be moderating the influence of the use of accounting information system on the performance of individual and on the next outcome, technique variable the ability of users cannot be moderating the influence of information technology on the performance of individually on cooperation in Denpasar. Keywords : technical ability, the use of accounting information system, the use of information technology, individual performance.

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PENGARUH KECANGGIHAN TEKNOLOGI INFORMASI DAN KEMAMPUAN TEKNIK PERSONAL TERHADAP EFEKTIVITAS PENGGUNAAN SISTEM INFORMASI AKUNTANSI DI LPD KECAMATAN UBUD

Widya Akuntansi dan Keuangan ◽

10.32795/widyaakuntansi.v2i1.537 ◽

2020 ◽

Vol 2 (1) ◽

pp. 1-15

Author(s):

Ni Made Kansa Dewi Putri ◽

Ni Luh Putri Srinadi

Keyword(s):

Information Technology ◽

Information System ◽

Information Systems ◽

Linear Regression Analysis ◽

Accounting Information ◽

Multiple Linear Regression Analysis ◽

Validity And Reliability ◽

Accounting Information System ◽

Accounting Information Systems ◽

Library Research

The application of an accounting information system is an important investment for a company. The use of information systems can improve the competitiveness of companies so as not excluded in their environment. This research was conducted in LPD Sub-district of Ubud. The purpose of this study is to analyze the influence of the sophistication of information technology and the ability of personal techniques on the effective use of accounting information systems. Researchers use Multiple Linear Regression Analysis as a method of data analysis, where data collection is done by observation, interviews, library research, and questionnaires. As an initial stage of the analysis will be tested for validity and reliability of the research instrument. The results showed that the sophistication of Information Technology and Personal Engineering Capabilities had a positive and significant effect on the Effectiveness of the Use of Accounting Information Systems in LPD, Ubud Gianyar District. This research will recommend the formulation of a technology-based accounting information system so that it can compete in the midst of the tight and competitive world of competition.

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EFFECTIVENESS OF INFORMATION TECHNOLOGY SERVICE MANAGEMENT ON ACCOUNTING INFORMATION SYSTEM VALUE: AN EMPIRICAL STUDY OF SMES IN THAILAND

Review of Business Research ◽

10.18374/rbr-13-4.4 ◽

2013 ◽

Vol 13 (4) ◽

pp. 103-116

Author(s):

Aukkaradej Chaveerug ◽

Teeraporn Leemanonwarachai

Keyword(s):

Information Technology ◽

Information System ◽

Empirical Study ◽

Service Management ◽

Accounting Information ◽

Accounting Information System ◽

Technology Service ◽

Information Technology Service

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ROLE AND CONSTRAINT OF INTERNAL CONTROL TOWARD THE IMPLEMENTATION OF ACCOUNTING INFORMATION SYSTEM AUDIT BASED ON INFORMATION TECHNOLOGY

JURNAL AKUNTANSI UNIVERSITAS JEMBER ◽

10.19184/jauj.v14i1.1883 ◽

2016 ◽

Vol 14 (1) ◽

pp. 55

Author(s):

T - Titania

Keyword(s):

Information Technology ◽

Information System ◽

Internal Control ◽

Continuous Monitoring ◽

Accounting Information ◽

Accounting System ◽

Audit Process ◽

Accounting Information System ◽

Accounting Software ◽

Audit Trails

The changes in information technology nowadays has influenced in many aspects, include the accounting system. In manual accounting, employees need to perform the whole accounting cycle manually on a periodic basis, while in computerized accounting; employees can use computer and accounting software to perform the job. By using AIS the tasks can perform easily and any kinds of report can be made easily. The changing in accounting system can impact the audit process. Audit need to adjust the system, both in audit process and personnel who conduct the audit. The personnel should have a good understanding of clients’ business process and knowledge about information technology, therefore audit will result in a good internal control. Internal control can detect whether organization’s objective can be achieved effectively and efficiently. The implementation of internal control on AIS audit meets some constraint namely need of continuous monitoring of internal control especially for network breakdown, hacked system, virus threatened, and difficulty tracing the audit trails.

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