scholarly journals Technostress: Mediating Accounting Information System Performance

2013 ◽  
Vol 5 (6) ◽  
pp. 270-277 ◽  
Author(s):  
M. U. Saganuwan ◽  
U. N. U. Ahmad .
Keyword(s):  
Job Satisfaction ◽  
Information System ◽  
System Performance ◽  
Accounting Information ◽  
Additional Stress ◽  
Accounting Information System ◽  
Conceptual Paper ◽  
And Performance ◽  
The Impact ◽  
The Relationship

In recent times, Accounting Information System (AIS) characteristics were studied to enhance its effectiveness but the impact technology stress, which imposes additional stress in the professionals known as techno stress, is not reflected. Technostress and AIS literatures were reviewed to synthesize the relationship. Technostress adversely affect the professional’s job satisfaction and performance. Therefore, this conceptual paper highlights and synthesizes the issues of techno stress with professionals and the effectiveness of AIS in organizations. However, based on the strength of existing frameworks of AIS, techno stress use to mediate the technological, organizational and cognitive contingency factors under condition of uncertainty to determine AIS effectiveness.

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 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>

The mediating role of human capital and management accounting information system in the relationship between innovation strategy and internal process performance and the impact on corporate financial performance

2020 ◽  
Vol 27 (4) ◽  
pp. 1289-1318 ◽  
Author(s):  
Benny Hutahayan
Keyword(s):  
Information System ◽  
Financial Performance ◽  
Management Accounting ◽  
Accounting Information ◽  
Innovation Strategy ◽  
Process Performance ◽  
Accounting Information System ◽  
Content Type ◽  
Business Units ◽  
The Relationship

PurposeAnalyze the importance of sustainable innovation strategy applied in manufacturing companies in Indonesia which affects the company's financial performance through several mediating variables.Design/methodology/approachThe population in this research was medium and large manufacturing company business units in East Java. Business units are part of a company considered as the profit center. The business unit as the unit of analysis in this research is part of the organization that: (1) is responsible for the production and marketing of a product or set of products; (2) is formed by product type; (3) has its own competitors which are different from competitors of other business units or divisions within a parent company; (4) has a manager who is responsible and has authority over the planning and implementation of strategies to achieve the specified profit target.FindingsInnovation strategy has a significant effect on financial performance. Human capital does not significantly mediate the relationship between innovation strategy and financial performance. Capital performance and internal performance do not mediate the relationship between innovation strategy and financial performance. Management accounting information system does not mediate the relationship between innovation strategy and financial performance. Internal process performance mediates the relationship between innovation strategy and financial performance. Management accounting information system and internal process performance mediate the relationship between innovation strategy and financial performance.Originality/valueThe difference in findings confirms that this research needs to be conducted. On the other hand, there is no research that has comprehensively tested the mediating effects of Human Capital and Management Accounting Information System in the relationship between Innovation Strategy and Internal Process Performance and the Impact on Corporate Financial Performance. The originality of this research can be seen in the use of contingency theory which narrows the gap between the industrial organization (I/O) paradigm and the resource-based view (RBV) regarding competitive advantage and performance. Specifically, this research introduces innovation strategy, human capital, management accounting information system, and internal business process performance as the contingency factors that affect financial performance. Second, empirically, this research tries to reduce the gap in empirical research by offering new research model and new research establishment at the level of strategic business units (SBU) in manufacturing companies in East Java. This research is expected to be useful for policy decision making, especially for managers who want to improve strategic business unit's financial performance.

scholarly journals ANALISIS FAKTOR – FAKTOR YANG MEMPENGARUHI KINERJA SISTEM INFORMASI AKUNTANSI (SIA) DI PT. CIPTA NIAGA SEMESTA

2018 ◽  
Author(s):  
Dewi Zulvia
Keyword(s):  
Information System ◽  
System Performance ◽  
Quantitative Research ◽  
System Development ◽  
Accounting Information ◽  
User Involvement ◽  
Management Support ◽  
Accounting Information System ◽  
Top Management Support ◽  
Statistical Application

Accounting information system is part of the information system, which can provide information about accounting that can support the performance of the parties - parties who use it. This study was conducted to determine whether factors consisting of user involvement (X1), personal engineering skills (X2), top management support (X3), formalization of development (X4), and training and education program (X5) can affect system performance accounting information (Y). PT.Cipta Niaga Semesta is the chosen research place and the respondents are employees who use accounting information system as many as 47 employees. This research is a quantitative research where using statistical application that is SPSS version 23. Based on result of research analysis concluded from variables used that have significant positive effect to accounting information system performance is variable of personal technique ability and formalization of information system development.

scholarly journals PENGARUH PENERAPAM SISTEM INFORMASI AKUNTANSI TERHADAP KINERJA KARYAWAN DENGAN INTEGRITAS KARYAWAN SEBAGAI VARIABEL PEMODERASI PADA CV PRAKARSA BUANA SENTOSA

2020 ◽  
Vol 1 (1) ◽  
pp. 275-280
Author(s):  
Ganesha Ade Kusumawardhani ◽  
Teguh Purwanto
Keyword(s):  
Information System ◽  
Information Systems ◽  
Linear Regression ◽  
Multiple Linear Regression ◽  
Accounting Information ◽  
Measurement Scale ◽  
Accounting Information System ◽  
Accounting Information Systems ◽  
Regression Methods ◽  
The Relationship

This observation has the intention to test and unserstand the evidence of wheather the employee’s performance is influenced by the accounting information system, the accounting information system is influenced by employee integrity, whether the employee’s performance on CV Prakarsa Buana Sentosa is influenced by employee integrity so that it can strengthen the effects of accounting information systems simultaneously. In this study used 41 employee specimens utilizing slovin theory. The measurement scale uses a likert scale. The translation method in this observation uses validity, reliability, classic assumptions, and multiple linear regression methods. The results of observations by distributing questionnaires to 41 employess of CV Prakarsa Buana Sentosa initiative concicting of 7 sales division employees, 7 purchase division employees, 8 marketing division employees, 2 manager division employees, 9 warehouse division employees, and 8 shipping division employees. Then it can be concluded that the employee’s performance is influenced by the accounting information system simultaneously, while the employee’s intensity is not able to moderate the relationship between the employee’s performance towards the accounting information system.

scholarly journals Pengaruh Keterlibatan, Kemampuan Teknis, dan Pelatihan Kerja Pemakai pada Kinerja Sistem Informasi Akuntansi

2020 ◽  
Vol 30 (4) ◽  
pp. 979
Author(s):  
Ni Putu Krisna Dewi ◽  
I Dewa Nyoman Wiratmaja
Keyword(s):  
Information System ◽  
System Performance ◽  
Job Training ◽  
Linear Regression Analysis ◽  
Accounting Information ◽  
User Involvement ◽  
Multiple Linear Regression Analysis ◽  
Accounting Information System ◽  
Technical Ability ◽  
Technical Capability

The purpose of this study was to determine the Effect of Engagement, Technical Capability, and User Job Training on Accounting Information System Performance. This research was conducted at the Department of Industry and Trade Denpasar City. The number of respondents was 50 respondents, with non-probability sampling method. The analysis technique used is multiple linear regression analysis techniques. The analysis shows that the involvement, technical ability, and work training of users has a positive effect on the performance of accounting information systems. This shows that the higher the involvement of users, technical capabilities, and job training owned by Denpasar City Industry and Trade staff the performance of the accounting information system produced will increase. Keywords: User Involvement; User Technical Capability; User Job Training; Accounting Information System Performance.

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.

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