Integrating a Comparison of Enterprise Resource Planning (ERP) and Accounting Software into the Accounting Information Systems Course

2015 ◽  
Vol 6 (7) ◽  
pp. 1277-1284
Author(s):  
M. George Durler
2021 ◽  
Vol 11 (15) ◽  
pp. 6792
Author(s):  
Alessio Faccia ◽  
Pythagoras Petratos

Accounting information systems (AISs), the core module of any enterprise resource planning (ERP) system, are usually designed as centralised systems. Nowadays, the continuous development and applications of blockchain, or more broadly—distributed ledger technology (DLT), can change the architecture, overcome and improve some limitations of centralised systems, most notably security and privacy. An increasing number of authors are suggesting the application of blockchain technologies in management, accounting and ERPs. This paper aims to examine the emerging literature on this field, and an immediate result is that blockchain applications can have significant benefits. The paper’s innovative contribution and considerable objective are to examine if blockchain can be successfully integrated with AIS and ERPs. We find that blockchain can facilitate integration at multiple levels and better serve various purposes as auditing compliance. To demonstrate that, we analyse e-procurement systems and operations using case study research methodology. The findings suggest that DLT, decentralised finance (DeFI), and financial technology (FinTech) applications can facilitate integrating AISs and ERP systems and yield significant benefits for efficiency, productivity and security.


Author(s):  
Vu Quoc Thong

Identifying factors defining the effectiveness of integrated AIS in the Enterprise Resource Planning (ERP) environment is really a challenging task. In our research, the effectiveness of integrated AIS in ERP is presented in the form of a Balanced Scorecard (BSC) model. This study analyzes data collected from 178 Vietnamese garment companies with AIS in an ERP environment. Then, Cronbach’s Alpha test and exploratory factor analysis (EFA) are conducted to assess the reliability of variables. The result identifies 28 variables from Vietnamese garment companies’ managers view grouped into 4-dimensional constructs of the BSC model that define the effectiveness of integrated AIS in an ERP environment. The conclusion on garment companies’ AIS evaluation factors paves the way for future research on other Vietnamese industries’ AIS evaluation in an ERP environment.


Author(s):  
Hisham Noori Hussain Al-Hashimy ◽  
Aliaa Saad Al Jubair ◽  
Eman Talib Jasim

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.


2020 ◽  
Vol 5 (3) ◽  
pp. 337-343
Author(s):  
Muhammad Farradhi ◽  
Evayani Evayani

This paper is intended to determine the application of Enterprise Resource Planning (ERP) applications and the quality of accounting information systems towards the implementation of internal control over financial reporting at PT. Waskita Tbk. The population in this study was PT Waskita Tbk employees who were under the Division I office in charge of the Sumatran region with a total population of 552 employees, with a sample used by 100 employees. Data analysis method in this study uses multiple regression analysis. The results showed that the simultaneous Corporate Resource Planning System and the quality of the accounting information system influence significant effect for the assistance of internal control over financial statements. While Enterprise System Resource Planning has a significant effect on internal control over financial reporting, accounting accounting information systems have a significant effect on controlling financial reporting. Researching to improve internal control over reporting, PT. Waskita Tbk. Continue to renew the use of information technology to be able to increase the use of internal control.


2015 ◽  
Vol 10 (1) ◽  
pp. 5-25 ◽  
Author(s):  
Jack L. Winstead ◽  
Mitchell R. Wenger

ABSTRACT This study investigates whether AIS instructors' selection of topics adequately prepares graduates for the expectations of employers seeking candidates who can adapt to the pace of technological change. As businesses adopt new technologies, stakeholders of the accounting profession must periodically reassess educational needs in the area of accounting information systems (AIS). Because AIS is a field that encompasses a wide variety of conceptual and skill-based topics, the selection of course topics can result in a “gap” between what academics and CPA firms expect from new accountants. Given the variety of topic areas, do academics and CPAs agree on which ones to emphasize, or what levels of proficiency are appropriate for each topic? In this study, academics and accountants, primarily in public practice, completed identical surveys regarding desired levels of proficiencies. The results suggest agreement on desired levels of proficiency regarding computer operation and use of accounting software to complete basic tasks and create reports, while suggesting differences of opinion in six other areas (understanding business cycles in an electronic environment, understanding data-sharing technologies, using XBRL, comprehending business needs and how technology could solve problems, understanding e-commerce, and the basics of safeguarding electronic accounting records). Participants concluded by offering observations about the strengths and weaknesses of newly employed accountants.


2011 ◽  
Vol 7 (1) ◽  
Author(s):  
Joseph M. Ragan ◽  
Brian Perrotto ◽  
Brian Rizman

The Sarbanes-Oxley Act passed in 2002 now constitutes an important part of the audit of a public firm.  This case looks at the processes to define, manage, and evaluate that process using an integrated enterprise resource planning system.  This case can be used in a variety of ways to discuss issues associated with auditing and the test of internal controls.  The case is appropriate for an undergraduate course in auditing and/or accounting information systems.  The case does not require access to an SAP R/3 server.  Student desires of real time learning can use either a live system or the practice capability within the case.  The scenario demonstrated uses the current version (ECC 6.0) of SAP.


2009 ◽  
Vol 23 (4) ◽  
pp. 365-389 ◽  
Author(s):  
Joseph C. Ugrin

SYNOPSIS: Existing studies have found a linkage between institutional factors and systems adoption, but the literature has overlooked an important question: When is the decision to implement a system influenced by institutional factors? In this paper, the author argues that decisions to adopt systems are not influenced equally by institutional factors, and examines how system characteristics moderate the effects of institutional factors on adoption decisions, specifically decisions to adopt enterprise resource planning (hereafter, ERP) systems. The results of the study reveal that institutional factors, such as mimicry of peers, compliance with industry norms, and coercion from powerful entities influence ERP adoption decisions. The results also show that the effects of institutional factors on adoption decisions are amplified when participants have not already adopted an ERP system, the benefits of the system are difficult to quantify, and the system enhances organizational interaction throughout the supply chain. Through this paper, the author contributes to the institutional theory literature by exploring conditions that enhance the salience of institutional factors and contributes to accounting information systems literature by investigating the boundaries of the influence of institutional factors on ERP adoption.


2018 ◽  
Vol 14 (3) ◽  
pp. 1-18 ◽  
Author(s):  
Filipe Sardo ◽  
Maria-Céu Alves

Over the last decade, scientific literature has given more attention to enterprise resource planning system in the accounting context. In that sense, the authors perform a systematic literature review in order to map and assess the intellectual territory based on scientific publications from 2000 to 2018, in ISI Web of Science and Scopus database. Based on grounded-theory methodology approach, they performed a content analysis to develop their ERP-Accounting information interface literature framework. The results confirm that it is a recent and growing field of study. Five main groups were identified as well as the main authors and journals, such as International Journal of Accounting Information Systems, Qualitative Research in Accounting and Management, Journal of Accounting and Organizational Change, Management Accounting Research, Journal of Emerging Technologies in Accounting, International Journal of Accounting and Information Management, and Industrial Management and Data Systems. Mainstream and interpretative research approach are the main paradigms when studying ERP and accounting information relationship. The authors also identified recent key areas that may indicate tendencies towards future studies and which allows researchers to strategically focus their research.


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