Role of cloud computing in global accounting information systems

2020 ◽  
Vol 33 (3) ◽  
pp. 231-250
Author(s):  
Syed Moudud-Ul-Huq ◽  
Md. Asaduzzaman ◽  
Tanmay Biswas
Keyword(s):  
Cloud Computing ◽  
Information Systems ◽  
Focal Point ◽  
Accounting Information ◽  
Cloud Services ◽  
Accounting System ◽  
Content Type ◽  
Accounting Information Systems ◽  
The Impact ◽  
Published Research

Purpose The purpose of this study is to underpin the impact of cloud computing in global accounting information systems (AIS). Moreover, it investigates the key aspects that ought to be considered by the organization before choosing to pick the correct accounting system. Design/methodology/approach The study looks at and depends on narrative investigation of previous studies. In the examination talked about the principle issues with respect to the utilization of cloud and database the executives in the AIS through developing research model. Findings The focal point of the paper is the impact of cloud computing worldview on the business area. This paper highlights different facts of cloud accounting, published research papers and the benefits and possible risks determined by the implementation of cloud services, mostly in relation to the accounting department. Originality/value Considering the numerous ramifications of cloud advancements on the present business process, there is a need for an examination of how these innovations will be used in AIS to improve precision, benefits and risks. At the same time, there is need to investigate the determinant elements of actualizing cloud advances in the AIS. More importantly, to the author’s knowledge, this is the first study that focuses on the number of published research works to show the importance of cloud computing in accounting and information systems.

Editors' Introduction to the Special Section on Cloud Computing and Accounting Information Systems (JISC 2018)

2020 ◽  
Vol 34 (2) ◽  
pp. 1-4
Author(s):  
Pamela J. Schmidt ◽  
Graham Gal
Keyword(s):  
Cloud Computing ◽  
Information Systems ◽  
Special Section ◽  
Accounting Information ◽  
Major Research ◽  
Research Papers ◽  
Accounting Information Systems ◽  
Computing Services ◽  
Cloud Computing Services ◽  
The Impact

ABSTRACT This introduction provides an overview to this special section and reports on the third Journal of Information Systems Conference (JISC 2018) held March 15 and 16, 2018 in Durham, NC. The conference was jointly sponsored by the AAA Accounting Information Systems (AIS) section and the Association of International Certified Professional Accountants (AICPA). This JIS research will help advance cloud computing research related to the domain of accounting information systems. The conference included seven research papers with related industry discussant feedback, three cloud industry keynote speakers, and three panels of practitioners and researchers to discuss the impact of the emergence and rapid maturing of cloud computing services. This editors' introduction outlines the major research paper topics represented in this special section, briefly introduces each paper, and highlights their main contributions. A comprehensive report on the full JISC 2018 conference is provided in the cloud commentary paper included in this special section.

scholarly journals Protection of Accounting Data in the Conditions of Using Internet of Things: Problems and Prospects of Accounting Digitalization

2021 ◽  
pp. 12-19
Author(s):  
Serhiy Lehenchuk ◽  
◽  
Mykola Horodysky ◽  
Nataliia Maistrenko ◽  
◽  
...  
Keyword(s):  
Information System ◽  
Information Systems ◽  
Internet Of Things ◽  
Data Security ◽  
Accounting Information ◽  
Accounting System ◽  
Enterprise Information System ◽  
Accounting Data ◽  
Accounting Information Systems ◽  
The Impact

Today, the development of accounting as an enterprise information system directly depends on the level of development of technological innovations that are used to collect and process accounting data. The purpose of the article is to analyze the features of the influence of the Internet of Things (IoT) use on the functioning of the accounting system and to find ways to protect accounting data in such conditions. The urgency of the problem of protection of accounting data security in the conditions of implementation of IoT-technologies in enterprises activity has been grounded. The essence of IoT and the reasons for its use in the activities of enterprises have been disclosed. The advantages of IoT implementation in accounting information systems of enterprises have been analyzed. The peculiarities of the development of accounting information systems based on the use of IoT have been analyzed. Prospects for the impact of IoT on the development of audit procedures have been identified. The main directions of application of IoT technologies in accounting and audit have been allocated (to improve accounting procedures; to improve the work of the accounting service; to improve the audit process). Problems of accounting data protection in the context of each of the selected directions have been disclosed. The main reservations of IoT implementation in accounting information systems from the point of view of accounting data security have been analyzed. The main ways to improve the accounting system and procedures for controlling the formation of accounting data as a result of the implementation of IoT have been disclosed. Authors' attention is focused on the need to improve the security of accounting data when collecting and transferring them using IoT-tools because if all elements of the information system are not properly protected from unauthorized interference, instead of benefit, they will harm, providing cybercriminals with a loophole to undermine information security.

scholarly journals The Impact of Intellectual Capital on the Development of Efficient Accounting Information Systems Applied In the Contributing Jordanian Industrial Companies – Viewpoint of Jordanian Accountant Auditors

2017 ◽  
Vol 6 (2) ◽  
Author(s):  
Sulaiman Mustafa Al-Dalahmeh ◽  
Usama Abdilmune'm ◽  
Khalil Ebrahim Al-Dulaimi ◽  
Jamal Al-Afif
Keyword(s):  
Information Systems ◽  
Intellectual Capital ◽  
Rapid Development ◽  
Accounting Information ◽  
Accounting System ◽  
Accounting Systems ◽  
Accounting Information Systems ◽  
Industrial Companies ◽  
Knowledge Based Economy ◽  
The Impact

The field of knowledge – based economy is known by its own excrement of the importance of intellectual systems of accounting information and leading technology communications, the accounting information systems witnessed great development as a result of the rapid development and growth in the information technology, and was accompanied by a broad and growing awareness of the importance of these systems and their substantial role in the success of companies on the local and global levels, as information is a valuable resource in the companies and a vital source of their strength and effectiveness, so those companies need an intellectual and leading resource to increase the efficiency of information and develop their accounting systems, and this cannot be achieved until the intellectual capital is developed, so the purpose of this study is to state the importance of the development of intellectual capital in increasing the efficiency of the applicable accounting information systems in industrial companies. The most important findings of the study are that the efficiency of accounting information systems of any accompany is measured by the benefits gained as a result of the use of the accounting system outputs compared to the costs that are sacrificed for the construction and design of the accounting system to run it as well as having an urgent need for the development of intellectual capital to enhance the efficiency of the company where accounting information systems are applied, so we will need to activate the entrepreneurial mechanism and attract industry and preserve this important resource in any company. While the study found the need for attention to the development of intellectual capital in industrial companies and made it one of the concerns of the upper Administration because of its pioneering impact on the company's business, As a growing long – term investment which is important for the owner's companies. With the need to steer the Industrial companies to the development of a clear and transparent policy to attract and stimulate the efficient elements intellectually to raise the level and quality of their IT accounting systems.     

scholarly journals The impact of the Risks of the Input of Accounting Information Systems on Managerial Control, Accounting Control and Internal Control in Commercial Banks in Jordan

2018 ◽  
Vol 13 (2) ◽  
pp. 96
Author(s):  
Mohammed AL-Sharairi ◽  
Atallah Al-Hosban ◽  
Hussan Thnaibat
Keyword(s):  
Information Systems ◽  
Internal Control ◽  
Commercial Banks ◽  
Accounting Information ◽  
Accounting System ◽  
Managerial Control ◽  
Accounting Information Systems ◽  
Administrative Control ◽  
Accounting Control ◽  
The Impact

The study aimed at determining the impact of the risks of the input of the accounting information systems on the accounting control, administrative control, and internal control. The questionnaire was used to obtain the study data. The study community consisted of internal auditors in commercial banks. Statistical methods were used such as: arithmetic mean, standard deviation, , and Kronbach Alpha test. The most important results of the study: the impact of the risks of accounting information systems on administrative control and accounting control and internal control. One of the most important recommendations: the need to document all the data of the accounting system, and the need to train staff on how to reduce the risks of accounting information systems in general.

scholarly journals Electronic Accounting Information Systems and Their Role in the Development Quality of the Internal Auditing by Computer: دور نظم المعلومات المحاسبية الإلكترونية في تحسين جودة المراجعة الداخلية باستخدام الحاسب الآلي (دراسة حالة شركة ليدر تكنولوجي)

2019 ◽  
Vol 3 (13) ◽  
Author(s):  
Rania Noureldin Osman, Mohamed Al-Moutaz Al-Mougtaba
Keyword(s):  
Information Systems ◽  
Accounting Information ◽  
Internal Audit ◽  
Accounting System ◽  
Internal Auditing ◽  
Audit Process ◽  
Accounting Information Systems ◽  
The Impact ◽  
The Relationship

This research addressed Electronic Accounting Information Systems and Their Role in the Development Quality of the Internal Auditing by Computer. So the main problematic of this research is keen to raise the following questions did the relationship between the application of the electronic accounting system and the quality of the performance of the internal audit process? Does the use of the computer in the internal audit process affect the quality of the accounting information? The aim of the research is to identify the electronic accounting information systems, to know the impact of the electronic accounting information systems, on the internal audit, and to devaluate the extent of the use of references. To achieve the objective of the study was the use of the curriculum. On the formulation of hypotheses scientific research and use the tow researchers the questionnaire as tool to collect data. Which reflect the views sample analysis research which was cruising through the use of the program SPSS. The researcher to prove the validity of hypotheses linking variables. Electronic Accounting Information Systems impact is positive and on the Development Quality of the Internal Auditing.    

The Impact of Accounting Information Systems on Performance Management in the Banking Sector

2021 ◽  
pp. 1-15
Author(s):  
Bilal Khalid ◽  
Michal Kot
Keyword(s):  
Information Systems ◽  
Financial Performance ◽  
Performance Management ◽  
Banking Sector ◽  
Accounting Information ◽  
Business Environment ◽  
Accounting Information Systems ◽  
Management Techniques ◽  
The Impact

This study investigated the impact of Accounting Information Systems (AIS) on performance management in Thailand’s banking sector. The study was necessitated by the need to understand the financial performance of banks in Thailand in application of advanced management techniques, business developments, growth of the current contemporary business environment and the intensive competitive business environment in the banking sector.

scholarly journals Pengaruh E-Commerce, Budaya Organisasi, dan Penggunaan Sistem Informasi Akuntansi terhadap Kinerja Keuangan Perusahaan pada UKM

2019 ◽  
pp. 296
Author(s):  
I Wayan Raka Purnata ◽  
I Made Sadha Suardikha
Keyword(s):  
Organizational Culture ◽  
Information Systems ◽  
Corporate Finance ◽  
Financial Performance ◽  
Sampling Method ◽  
Small And Medium Enterprises ◽  
Accounting Information ◽  
Simple Random Sampling ◽  
Accounting Information Systems ◽  
The Impact

The purpose of this study is to discuss the impact of e-commerce, organizational culture and accounting information systems on corporate finance in Small and Medium Enterprises (SMEs) in the City of Denpasar. The population in this study were all SME companies that use e-commerce in Denpasar City which collected 870 UKM units. The sampling method used in this study is probability sampling with a simple random sampling method. The results of this study indicate that E-commerce affects positively and significantly on financial performance in SMEs in Denpasar City, organizational culture supports positive and significant financial performance in SMEs in Denpasar City, as well as accounting information systems positive and significant impact on financial performance of SMEs in Denpasar City. Kata Kunci: E-commerc,  organizational culture, SIA, corporate finance, SME.

A comparative study of the evolution of vulnerabilities in IT systems and its relation to the new concept of cloud computing

2014 ◽  
Vol 20 (4) ◽  
pp. 409-433 ◽  
Author(s):  
Issam Kouatli
Keyword(s):  
Cloud Computing ◽  
Risk Analysis ◽  
Comparative Study ◽  
New Technology ◽  
Business Environment ◽  
Cloud Services ◽  
Content Type ◽  
It Systems ◽  
Weighted Score ◽  
The Impact

Purpose – The purpose of this paper is to classify and categorize the vulnerability types emerged with time as information technology (IT) systems evolved. This comparative study aims to compare the seriousness of the old well-known vulnerabilities that may still exist with lower possibility of happening with that of new technologies like cloud computing with Mobility access. Cloud computing is a new structure of IT that is becoming the main part of the new model of business environment. However, issues regarding such new hype of technology do not come without obstacles. These issues have to be addressed before full acceptability of cloud services in a globalized business environment. Businesses need to be aware of issues of concerns before joining the cloud services. This paper also highlights these issues and shows the comparison table to help businesses with appropriate decision-making when joining the cloud. Design/methodology/approach – A historical review of emerged vulnerabilities as IT systems evolved was conducted, then these vulnerabilities were categorized into eight different categories, each of which composed of multiple vulnerability types. Simple scoring techniques were used to build a “risk” analysis table where each vulnerability type was given a score based on availability of matured solution and the likeliness of happening, then in case of vulnerability type, another score was used to derive the impact of such vulnerability. The resulted weighted score can be derived from the multiplication of likeliness to happen score with that of its impact in case it did happen. Percentage of seriousness represented by the percentage of the derived weighted score of each of the vulnerabilities can then be concluded. Similar table was developed for issues related to cloud computing environment in specific. Findings – After surveying the historical background of IT systems and emerged vulnerabilities as well as reviewing the common malicious types of system vulnerabilities, this paper identifies 22 different types of vulnerability categorized in eight different categories. This comparative study explores amount of possible vulnerabilities in new technology like cloud computing services. Specific issues for cloud computing were also explored and a similar comparative study was developed on these issues. The result of the comparative study between all types of vulnerabilities since the start of IT system development till today’s technology of cloud computing, shows that the highest percentage vulnerability category was the one related to mobility access as mobile applications/systems are relatively newly emerged and do not have a matured security solution(s). Practical implications – Learning from history, one can conclude the current risk factor in dealing with new technology like cloud computing. Businesses can realize that decision to join the cloud requires thinking about the issues mentioned in this paper and identifying the most vulnerability types to try to avoid them. Originality/value – A new comparative study and new classification of vulnerabilities demonstrated with risk analysis using simple scoring technique.

scholarly journals The impact of artificial intelligence on corporate control

2020 ◽  
Vol 17 (3) ◽  
pp. 171-178 ◽  
Author(s):  
Reem Solaimani ◽  
Fatima Rashed ◽  
Shahad Mohammed ◽  
Walaa Wahid ElKelish
Keyword(s):  
Artificial Intelligence ◽  
Information Systems ◽  
Qualitative Content Analysis ◽  
Emerging Market ◽  
Corporate Control ◽  
Accounting Information ◽  
Firm Productivity ◽  
Accounting Information Systems ◽  
Research Questions ◽  
The Impact

This paper investigates the relationship between artificial intelligence (AI) and corporate control in the United Arab Emirates (UAE) emerging market. An exploratory study was conducted to derive the research questions. The nonprobability purposive sampling technique was implemented to select 10 highly experienced interviewees. In-depth primary data was collected through semi-structured interviews during 2019. Qualitative content analysis was used to answer the research questions. The results show a positive impact of AI on firm productivity and the auditing process, but uncertain influence on accounting information systems. More specifically, AI intervention increases firm productivity, creates new jobs and speeds up work processes. However, current AI technology is less likely to redefine auditing roles and still insufficient for developing accounting information systems. Human integration with AI systems will lead to more efficient results. This paper increases our understanding of how AI techniques can improve corporate control practices and the importance of selecting appropriate accounting professionals to decrease AI operation risks.

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