Accounting Information Systems in Public Sector towards Blockchain Technology Application: The Role of Accountants’ Emotional Intelligence in the Digital Age

2021 ◽  
Vol 12 (1) ◽  
pp. 73-94
Author(s):  
Pham Quang Huy ◽  
Vu Kien Phuc
Keyword(s):  
Emotional Intelligence ◽  
Public Sector ◽  
New Technology ◽  
Accounting Information ◽  
Accounting Information System ◽  
Accounting Information Systems ◽  
Technology Application ◽  
Public Sector Organization ◽  
Blockchain Technology ◽  
The Impact

Abstract This research ferreted out to inspect the interconnection between emotional intelligence (EI), Blockchain technology application (BLO) and the effectiveness of Accounting information system (AIS). Survey-based data obtained from 412 respondents were applied to validate the model hypotheses. Building on the statistical analysis with the support of SPSS 25.0 and SMART- PLS (partial least squares) 3.2.8 software package, the model results inferred the impact of EI on BLO. Besides, the outputs of the study accentuated on the importance of BLO on the effectiveness of AIS. These significant additions will optimistically inspire other scholars to carry on exploring the relationship between EI and BLO in enhancing the effectiveness of AIS in research settings as well as in explaining the results. On the other hand, taking these results into consideration could promote much better solutions for issues relevant to EI and new technology application among public sector organization (PSO) in term of increasing the performance of AIS.

The Impact Of Emotional Intelligence On Leadership Excellence Of Executive Empoloyees In Public Sector Organizationin Ampara District Of Sri Lanka

2019 ◽  
Vol 118 (9) ◽  
pp. 52-60
Author(s):  
Dr.S. Gunapalan ◽  
Dr.K. Maran
Keyword(s):  
Emotional Intelligence ◽  
Public Sector ◽  
Vital Role ◽  
Public Organization ◽  
Self Awareness ◽  
Public Sector Organization ◽  
Expression Of Emotion ◽  
Asking Questions ◽  
Private Sector Organizations ◽  
The Impact

Emotional Intelligence is play a vital role to decide  leadership excellence. So this paper to study the  impact of emotional intelligence on leadership excellence of executive employee in public sector organization.Hence the objective of this  research   is to identify the  impact of emotional intelligence on leadership excellence of executive employee in Public Sector Organization in Ampara districtof Sri Lanka.emotional intelligence includes the verbal and non-verbal appraisal and expression of emotion, the regulation of emotion in the self and others, and the utilization of emotional content in problem solving. Cook (2006)[1]. Emotional intelligence is one of the  essential skill for leaders to manage their subordinate. Accordingly although there is some research done under “Emotional intelligence on leadership excellence of the executive employee in the public organization in Ampara district so this study full filed the gap. Based on the analysis, Self-awareness, Self-management, Social-awareness and Relationship management are the positively affect to the Leadership excellence. So, executive employees should consider about the Emotions of their subordinators when they completing their targets. leaders should pay the attention for recognize the situation, hove to impact their feelings for the performance & recognized their own feelings. Leaders should consider and see their own emotions when they work with others by listening carefully, understand the person by asking questions, identifying non-verbal expressions and solving problems without helming someone’s. Leadersshould consider their subordinators emotions when they find a common idea, government should give to moderate freedom to executive employees in public organization to take the decision with competing the private sector organizations.

scholarly journals NEW PARADIGM IN ACCOUNTING INFORMATION SYSTEMS – THE ROLE OF THE LATEST INFORMATION TECHNOLOGY TRENDS

2020 ◽  
Author(s):  
Zoran Minovski ◽  
Bojan Malchev ◽  
Todor Tocev
Keyword(s):  
Information Systems ◽  
Information Technologies ◽  
New Technologies ◽  
Relevant Literature ◽  
Accounting Information ◽  
New Paradigm ◽  
Accounting Information Systems ◽  
Blockchain Technology ◽  
The Impact

The purpose of this paper is to identify the impact and benefits of the latest information technologies on Accounting Information Systems (AIS). Taking into account the numerous papers related to new technologies and their application in the accounting profession within Industry 4.0, and conducted survey about perception of practitioners in Republic of North Macedonia, this paper summarizes the characteristics and key benefits of some of the new technologies for the functioning of AIS in the digital age. First of all, the evolution of AIS is elaborated, based on theoretical and empirical analysis of the accounting process from the appearance of the first AIS up to nowadays’ services and techniques available for supporting the accounting function. The first technology to be elaborated is Big Data and its potential to change the business landscape, especially in the field of automating operation processes, customer engagements, and predictive decision-making process. Secondly, the Blockchain Technology as an example of Distributed Ledger Technology (DLT), which adoption brings new possibilities in eliminating or redefining the role of entities external to the company. Cloud Computing i.e. Cloud Accounting is the third technology which is elaborated in this paper through the services it offers on the cloud, especially the way AIS process, store and backup the sensitive and confidential data. Last but not least, Artificial Intelligence (AI), a technology that could change the professional services, the need, and opportunities that are provided for a solution to the current accounting issues. In summary, taking into account the relevant literature and the perception of the respondents-practitioners, increased use of these technologies is necessary because their application reduces costs; increases transparency and confidence in information; flexibility, i.e. no time and space restrictions on their use, etc., which is especially useful in the current state of Pandemic, caused by the virus COVID-19.

scholarly journals The Effect of Accounting Information Systems (AIS) on Enterprise Resource Planning (ERP)

2019 ◽  
Vol 54 (5) ◽  
Author(s):  
Hisham Noori Hussain Al-Hashimy ◽  
Aliaa Saad Al Jubair ◽  
Eman Talib Jasim
Keyword(s):  
Information Systems ◽  
Enterprise Resource Planning ◽  
Technological Development ◽  
Accounting Information ◽  
Resource Planning ◽  
Study Data ◽  
Accounting Information System ◽  
Accounting Information Systems ◽  
The Impact ◽  
The Relationship

The purpose of this study is to know the impact of accounting and administrative information systems on the performance of institutions. It also aims at finding the relationship between the variables of the accounting information system and the performance variables of the institutions. The study data were collected from 60 employees and faculty members within the College of Computer Science and Information Technology at the University of Basra in Iraq. The project management process was carried out through the PMP program and analysis of the project was conducted through the SPSS program. The study showed the importance of management and planning followed by constraints on efficiency and procedures related to the performance of institutions. The study achieved its objectives and determined the relationship between variables. The use of accounting and management information systems is very important within the organization in the context of technological development in the world.

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.

scholarly journals The Impact of Accounting Information System on Organizational Performance through Good University’s Private Governance in Indonesia

Webology ◽  
2021 ◽  
Vol 18 (Special Issue 04) ◽  
pp. 1373-1388
Author(s):  
Zulia Hanum ◽  
Erl ina ◽  
Iskandar Muda ◽  
Rina Bukit ◽  
Muh yarsyah
Keyword(s):  
Information System ◽  
Organizational Performance ◽  
Accounting Information ◽  
Study Data ◽  
Private Governance ◽  
Accounting Information System ◽  
Accounting Information Systems ◽  
Causal Comparative ◽  
The Impact ◽  
The City

The purpose of this research is to analyze and test the impact of accounting information systems on good university governance, the research designed used to test the hypothesis causal-comparative (Causal-Comparative Research method), universities in Medan, North Sumatera Indonesia. a sample of 25 private universities in the city of Medan. Data collection techniques are how to arrange interview instruments, perform data triangulation. Interviews were carried out later in this study, data will be analyzed using statistical analysis. The data were processed using Smart PLS data processing tools. The results of the study were the impact of accounting information system on organizational performance through Good University’s private governance in Medan City, North Sumatera, Indonesia.

scholarly journals A Review of the Impact of Accounting Information System for Effective Internal Control on Firm Performance

2017 ◽  
Vol 1 (2) ◽  
pp. 52-59
Author(s):  
Susan Peter Teru ◽  
Innocent Idoku ◽  
Jane Tinyang Ndeyati
Keyword(s):  
Information System ◽  
Information Systems ◽  
Internal Control ◽  
Accounting Information ◽  
Business Environment ◽  
Global Business ◽  
Accounting Information System ◽  
Accounting Information Systems ◽  
Information Reliability ◽  
The Impact

Businesses today operate in a highly competitive and changing global business environment and therefore require information system that provides speedy responses to the complex business issue. The rapid development in information technology (IT) has aided companies to generate and make use accounting information systems (AIS), and the qualitative characteristics of any accounting information system to make it effective can be sustained if there is proper internal control system. When companies and businesses adjust and regulate their computerized technique of internal control machinery according to accounting information system (AIS), there would be assurances of the reliability of financial information processes, the control measures of effectiveness and efficiency of the information reliability will be boasted, effectual and improved operative goals and enhanced performance. Therefore, this study focused and look at the influence of accounting information systems (AIS) for effective internal control on firm's performance and found out that when controls are operated efficiently and effectively, there will be improved performance, better accounting information reliability for better decision making for both the internal and external users.

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

2019 ◽  
pp. 45-68
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.

scholarly journals The Impact of Computerized Accounting Information Systems Risks on the Quality of Accounting Information

2021 ◽  
Vol 16 (7) ◽  
pp. 91
Author(s):  
Mohammed Al Haija
Keyword(s):  
Information Systems ◽  
Hypothesis Test ◽  
Accounting Information ◽  
Accounting Information System ◽  
Accounting Information Systems ◽  
Quality Of Accounting Information ◽  
Technological Developments ◽  
External Causes ◽  
The Impact

This study aimed to know the impact of computerized accounting information systems risks on the quality of accounting information and to achieve the study objectives, 60 questionnaires were distributed to workers at the administrative levels in Jordanian commercial banks. The number of rounded questionnaires valid for statistical analysis reached 40, i.e. 67% of the distributed questionnaires. The results of the study showed the following: Accounting information systems are exposed to several risks that threaten their security. The study revealed that most of the risks are the result of internal reasons and not external causes, and they arise due to unintended errors or negligence. The risks of computerized accounting information systems affect the quality of accounting information. Based on the results of the hypothesis test, the three null hypotheses were rejected for the study. In light of the results of the study, the researcher recommended a set of recommendations: Holding training courses to raise the practical and scientific qualification in accounting and technology that keeps pace with technological developments in general for employees assigned to operate accounting information systems. Determine the persons authorized to enter the accounting information system and set a password for them.

scholarly journals Kemampuan Pengguna dan Attitude Toward Change Memoderasi Pengaruh Perceived Usefulness pada Kinerja Sistem Informasi Akuntansi

2021 ◽  
Vol 31 (9) ◽  
pp. 2401
Author(s):  
I Kadek Dwi Handika Putra ◽  
Anak Agung Ngurah Bagus Dwirandra
Keyword(s):  
Information Systems ◽  
Accounting Information ◽  
Perceived Usefulness ◽  
Accounting Information System ◽  
Accounting Information Systems ◽  
Moderating Variables ◽  
Analytical Technique ◽  
Negative Effect ◽  
The Impact ◽  
Positive Effect

The goal of this study is to examine the impact of perceived usefulness on the performance of accounting information systems, with user ability and attitude toward change serving as moderating variables. The instrument used in this study was a questionnaire distributed to 106 employees of the Village Credit Institution (LPD) Sukawati District. In this study, moderated regression analysis was used as an analytical technique. The test results show that perceived usefulness has a positive effect on the performance of accounting information systems, that user ability has a positive effect on the performance of accounting information systems, and that perceived usefulness has a negative effect on the performance of accounting information systems. The attitude toward change has a positive effect on the performance of accounting information systems, and the ability variable users do not moderate the effect of perceived usefulness on the performance of accounting information systems. Keywords: Perceived Usefulness; Accounting Information System Performance; User Capabilities; Attitude Toward Change.

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