A Review of ERP Research: A Future Agenda for Accounting Information Systems

2011 ◽  
Vol 25 (1) ◽  
pp. 37-78 ◽  
Author(s):  
Severin V. Grabski ◽  
Stewart A. Leech ◽  
Pamela J. Schmidt
Keyword(s):  
Information Systems ◽  
Success Factors ◽  
Accounting Information ◽  
Management Control ◽  
Erp Systems ◽  
Financial Benefit ◽  
Accounting Information Systems ◽  
Research Areas ◽  
Systems Research ◽  
The Individual

ABSTRACT: ERP systems are typically the largest, most complex, and most demanding information systems implemented by firms, representing a major departure from the individual and departmental information systems prevalent in the past. Firms and individuals are extensively impacted, and many problematic issues remain to be researched. ERP and related integrated technologies are a transformative force on the accounting profession. As the nature of business evolves, accounting expertise is being called on to make broader contributions such as reporting on nonfinancial measures, auditing information systems, implementing management controls within information systems, and providing management consulting services. This review of ERP research is drawn from an extensive examination of the breadth of ERP-related literature without constraints as to a narrow timeframe or limited journal list, although particular attention is directed to the leading journals in information systems and accounting information systems. Early research consisted of descriptive studies of firms implementing ERP systems. Then researchers started to address other research questions about the factors that lead to successful implementations: the need for change management and expanded forms of user education, whether the financial benefit outweighed the cost, and whether the issues are different depending on organizational type and cultural factors. This research encouraged the development of several major ERP research areas: (1) critical success factors, (2) the organizational impact, and (3) the economic impact of ERP systems. We use this taxonomy to establish (1) what we know, (2) what we need, and (3) where we are going in ERP research. The objective of this review is to synthesize the extant ERP research reported without regard to publication domain and make this readily available to accounting researchers. We organize key ERP research by topics of interest in accounting, and map ERP topics onto existing accounting information systems research areas. An emphasis is placed on topics important to accounting, including (but not limited to) the risk management and auditing of ERP systems, regulatory issues, the internal and external economic impacts of ERP systems, extensions needed in ERP systems for XBRL, for interorganizational support, and for the design of management control systems. See Supplemental Material.

Pengaruh Kesesuaian Tugas-Teknologi, Kepercayaan dan Efektivitas Sistem Informasi Akuntansi Terhadap Kinerja Individu pada Pasar Swalayan di Kota Tangerang

2013 ◽  
Vol 5 (2) ◽  
pp. 62-80
Author(s):  
Agnes Ashianti ◽  
Albertus Fani
Keyword(s):  
Information Systems ◽  
Accounting Information ◽  
Individual Performance ◽  
Primary Data ◽  
Accounting Information System ◽  
Accounting Information Systems ◽  
Study Test ◽  
Task Technology Fit ◽  
The Individual ◽  
Systems Effectiveness

The objective of this research is to examine the effect of task-technology fit, trust of accounting information systems, and effectiveness of accounting information systems on the individual performance at a supermarket in Tangerang city.  The samples in this study were employees of a supermarket in Tangerang city who used accounting information system in doing its job. The data used in this study is primary data through questionnaires. In data analysis techniques, this study test the reliability of the formula coefficient of Cronbach 's Alpha, validity test by means of correlation using the r counted and r table, test for normality using Kolmogorov-Smirnov test, the classical assumption, hypothesis testing multiple linear regression, t test, and F test. The results showed that the task-technology fit and trust of accounting information systems each have a significant effect on the individual performance, while the effectiveness of accounting information systems does not significantly influence the individual performance. Task-technology fit, trust of accounting information systems, and the effectiveness of accounting information systems have simultaneous significant effect on the individual performance. Keyword: Task-Technology Fit, Trust of Accounting Information Systems, Effectiveness of Accounting Information Systems, Individual Performance..

scholarly journals Pengaruh Sistem Informasi Akuntansi dan Pelaporan Keuangan terhadap Pengendalian Manajemen pada Perusahaan Jasa Konstruksi (PT. X) di Jakarta

2018 ◽  
pp. 91-113
Author(s):  
Edison Hamid
Keyword(s):  
Information System ◽  
Information Systems ◽  
Multiple Regression ◽  
Survey Research ◽  
Financial Reporting ◽  
Accounting Information ◽  
Management Control ◽  
Control Measures ◽  
Accounting Information System ◽  
Accounting Information Systems

Abstract. Accounting information system in charge of providing the information needed to facilitate monitoring and assessment of control measures against the management. There are five main functions of the accounting information system of data collection, data processing, data management, control data (including security), and producer information. This study aims to examine the effect of accounting information systems and financial reporting to management control. The results are expected to provide benefits in explaining and predicting the effects of accounting information systems and financial reporting to management control. This form of survey research studies that used questionnaires to collect data that need. To provide an overview of the demographics of respondents, the research data were analyzed with descriptive statistics. The quality of data generated from the use of research instruments was evaluated by rehabilitation and validity testing. The hypothesis was tested by multiple regression analysts to determine its influence on management control. The  results  with  the  conclusion  that  the  accounting  information  system significantly influence the management control, financial reporting significant influence on management control, and test results together financial reporting was only significantly affected majanemen control, whereas no effect of accounting information systems are significant. Keywords:  Accounting Information Systems, Financial Reporting, Management Control. Abstrak Sistem Informasi akuntansi bertugas memberikan informasi yang dibutuhkan untuk memudahkan pengawasan dan tindakan terhadap penilaian pengendalian manajemen. Terdapat lima fungsi utama sistem informasi akuntansi yaitu pengumpulan data, pemerosesan data, manajemen data, pengendalian  data (termasuk security), dan penghasil informasi. Penelitian ini bertujuan menguji pengaruh sistem informasi akuntansi dan pelaporan keuangan terhadap pengendalian manajemen. Hasil penelitian ini diharapkan dapat memberi manfaat dalam menjelaskan dan memprediksi tentang pengaruh sistem informasi akuntansi dan pelaporan keuangan terhadap pengendalian manajemen. Penelitian ini berbentuk survey research yang menggunakan instrumen kuesioner untuk mengumpulkan data yang di perlukan. Untuk memberikan gambaran mengenai demografi responden, data penelitian dianalisis dengan  statistik deskriptif. Kualitas data yang dihasilkan dari penggunaan instrumen penelitian dievaluasi dengan uji reabilitas dan validitas. Hipotesis diuji dengan analis multiple regression untuk mengatahui pengaruhnya terhadap pengendalian manajemen. Hasil penelitian dengan kesimpulan bahwa sistem informasi akuntansi berpengaruh secara signifikan terhadap pengendalian manajemen, pelaporan keuangan berpengaruh secara signifikan terhadap pengendalian manajemen, dan hasil uji secara bersama-sama ternyata hanya pelaporan keuangan yang berpengaruh secara signifikan terhadap pengendalian manajemen, sedangkan sistem informasi akuntansi tidak berpengaruh secara signifikan. Kata kunci:  Sistem   Informasi  Akuntansi,  Pelaporan  Keuangan, Pengendalian Manajemen  

Ranking Faculties, Ph.D. Programs, Individual Scholars, and Influential Articles in Accounting Information Systems Based on Citations to Publications in the Journal of Information Systems

2013 ◽  
Vol 28 (1) ◽  
pp. 111-144 ◽  
Author(s):  
Daryl M. Guffey ◽  
Nancy L. Harp
Keyword(s):  
Information Systems ◽  
Doctoral Students ◽  
Department Chairs ◽  
Accounting Information ◽  
Accounting Systems ◽  
Accounting Information Systems ◽  
Current Accounting ◽  
Systems Research ◽  
Citation Metrics ◽  
Over Time

ABSTRACT This paper ranks systems faculties, accounting doctoral programs, individual accounting systems researchers, and the most influential accounting systems articles based on Google Scholar citations to publications in the Journal of Information Systems (JIS). All articles published in JIS for its first 25 years of existence are included and four citation metrics are used. Information is presented over three time periods (1986–1993, 1994–2001, and 2002–2010) to provide additional insights on changes over time. The study also analyzes the content and research methods of “most cited” articles and describes trends in the types of systems research that have had the greatest impact. Findings suggest that JIS's impact has consistently improved over time. The H-index for JIS also suggests that the journal compares favorably among its peers. A correlation analysis between the four citation metrics and the number of articles published in JIS provides evidence that counting articles published is a reasonable proxy for the influence or significance of authors. Potential doctoral students with an interest in accounting information systems, new Ph.D.s with an interest in accounting information systems, current accounting information systems faculty, department chairs, deans, and other administrators will find these results informative.

scholarly journals Critical Success Factors of Accounting Information Systems (AIS): Empirical Evidence from Malaysian Organizations

2020 ◽  
Vol 19 (1) ◽  
Author(s):  
Sharina Tajul Urus ◽  
Keyword(s):  
Information Systems ◽  
User Satisfaction ◽  
Critical Success Factors ◽  
Success Factors ◽  
Accounting Information ◽  
System Quality ◽  
Accounting Information Systems ◽  
Critical Success ◽  
System Use ◽  
Net Benefits

The role of Information System (IS) has changed and progressed rigorously over the last decade because of its ability to speed up the decision-making process. Effective and efficient management of an organization is usually reflected through the quality of decision made through financial systems like Accounting Information Systems (AIS). AIS is often viewed as medium to enhance the capability and efficiency of business operations. However, previous studies have suggested that the success of AIS often relies on critical success factors. This study aims to examine the critical success factors on the net benefits of AIS. The purpose of this paper is to determine the influence of system quality, service quality, system use and user satisfaction and the interaction of these factors on the AIS net benefits. Based upon the lens of DeLone and McLean’s Information System Success Model (2003), this study adopted a quantitative method through an online survey of 150 AIS users at various Malaysian organizations. Data was analysed by using the multiple regression method. The result suggests that system quality and service quality influence system use and user satisfaction which also affect net benefits of AIS. This study extends the existing IS literature especially in identifying the critical success factors on net benefits of AIS. Ultimately, the use of the critical success factors of AIS can raise the level of users’ belief in it. From the practitioners’ perspective, this study can be useful for organizations when selecting and implementing a system. KEYWORDS: Accounting Information Systems (AIS), Critical Success Factors, DeLone and McLean ISSM, Malaysian Organizations.

scholarly journals Sistem Informasi Akuntansi Manajemen, Pengendalian Manajemen terhadap Kinerja Manajerial dengan Variabel Moderating Teknologi Informasi

Owner ◽  
2021 ◽  
Vol 5 (1) ◽  
pp. 174-185
Author(s):  
Suprantiningrum Suprantiningrum ◽  
Aurora Diskayani Lukas
Keyword(s):  
Information Technology ◽  
Information Systems ◽  
Control Systems ◽  
Management Accounting ◽  
Accounting Information ◽  
Management Control ◽  
Management Control Systems ◽  
Managerial Performance ◽  
Accounting Information Systems ◽  
The City

The success of garment companies in increasing business competition is influenced by good managerial performance. Managers to achieve optimal performance in planning, control and decision making need the support of management accounting information systems, management control systems and information technology. This study aims to determine the effect of management accounting information systems and management control systems on managerial performance, the effect of management accounting information systems and management control systems on managerial performance with information technology as a moderating variable. The research object is the manager of a garment company in the city of Semarang with a population of 200, sampling using probability sampling, the sample used is 67 managers, determining the number of samples using the Slovin formula. The data used are primary data, data collection using a questionnaire with 5 Likert scale. The data analysis used in this research is validity test, reliability test, multiple linear regression and interaction regression. The results showed that the management accounting information system had a significant positive effect on managerial performance. The management control system has a significant positive effect on managerial performance. Information technology is a moderating variable on the effect of management accounting information systems and management control systems on managerial performance, meaning that information technology strengthens the influence of management accounting information systems and management control systems on managerial performance in garment companies in the city of Semarang.

scholarly journals Application of Accounting Information Systems for Individual Performance

2015 ◽  
Vol 7 (6) ◽  
pp. 63-67
Author(s):  
Rahmawati Rahmawati ◽  
M.Si . ◽  
AK . ◽  
CA . ◽  
Hasbi Abbas .
Keyword(s):  
Information Technology ◽  
Information Systems ◽  
Organizational Performance ◽  
Accounting Information ◽  
Individual Performance ◽  
Ease Of Use ◽  
Square Root ◽  
Accounting Information Systems ◽  
Other Information ◽  
The Individual

This study aims: To determine the effect of the application of accounting information system of individual performance in the regional work units. By testing the validity discriminate PLS associated with the principle that the gauges (manifest variables) distinct constructs should not be correlated with the height, the information technology that is implemented in the organization should be able to provide benefits to the individual and organizational performance and provide comfort for the wearer. Information technology can benefit the individual and organizational performance is an information technology that can be applied easily. The way to test the validity of discriminates with reflexive indicators by comparing the square root of AVE for each construct with the correlation between the constructs in the model. Good discriminate validity was shown on the square root of AVE for each construct is greater than the correlation between the constructs in the model Fornell and Larcker and results of SIA1 to SIA8 otherwise well. Limitations of research is conducted still b M any factors in the implementation of other information systems that could affect the company's performance, but not used and researched in this study. Future studies are expected to incorporate these factors to be studied, for example, the level of consumer confidence, the level of competence, ease of use of information systems, the benefits of the system information.

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