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 The Critical Success Factors Influencing the Quality of Accounting Information Systems and the Expected Performance

2017 ◽  
Vol 9 (12) ◽  
pp. 162
Author(s):  
Omran Ahmad Mohammad Al-Ibbini
Keyword(s):  
Information Systems ◽  
User Satisfaction ◽  
Critical Success Factors ◽  
Success Factors ◽  
Accounting Information ◽  
Accounting Information Systems ◽  
Critical Success ◽  
Expected Performance ◽  
Quality Of Accounting Information

The ever-increasing complexities and controversial challenges in today’s accounting and financial environment require organizations to adopt and use high-quality accounting information systems. The study aimed to develop a conceptual framework for exploring the critical success factors that affect the quality of accounting information systems and the expected performance. After reviewing extensively the related literature, the study’s framework identified the quality of accounting information systems’ critical factors in terms of top management support, education and training, continuous improvement, user involvement, and risk management. The quality of accounting information systems has seven dimensions which were accuracy, audit ability, reliability, security, timeliness, flexibility, and user satisfaction. Furthermore, the study’s framework identified three major expected outcomes which are efficiency, effectiveness, and the integration of accounting and financial information from different sources.

Contingent Effects of System Development Life Cycle Critical Success Factors on Accounting Information System Effectiveness

2012 ◽  
Vol 3 (2) ◽  
pp. 38-61 ◽  
Author(s):  
Husam Abu Khadra ◽  
Talal Al-Hayale ◽  
Nabil Al-Nasir
Keyword(s):  
Information Systems ◽  
Critical Success Factors ◽  
Success Factors ◽  
Development Process ◽  
System Development ◽  
Accounting Information ◽  
Accounting Information Systems ◽  
Industrial Companies ◽  
Critical Success ◽  
Study Results

The aim of this study was to explore the critical success factors that affect accounting information systems development fitness in Jordanian industrial companies. In addition, the paper aims to test the effectiveness level of the AIS and causality relation between the system development process and its effectiveness level. A survey using self-administered questionnaire has been carried out to achieve the study objectives. The study results reveal that Jordanian industrial companies do not have effective accounting information systems; there is no enough evidence that support the sole relationship between the system development process and its effectiveness level.

scholarly journals Effect of Accounting Information Systems, System Quality and Service Quality on User Satisfaction of Mobile Banking-Based Applications

2021 ◽  
Vol 04 (05) ◽  
Author(s):  
Wiwik Pratiwi ◽  
Keyword(s):  
Information Systems ◽  
Service Quality ◽  
User Satisfaction ◽  
Quantitative Methods ◽  
Linear Regression Analysis ◽  
Accounting Information ◽  
Primary Data ◽  
Mobile Banking ◽  
System Quality ◽  
Accounting Information Systems

This study aims to test empirically whether accounting information systems, system quality and service quality affect the satisfaction of users of mobile banking-based applications for BCA customers. In this study primary data is used. The sample of this study is customers at BCA Bank who download and use Mobile Banking Based Applications using the Slovin formula method. There are 100 respondents who were studied as research samples. This research uses quantitative methods. The research variables used are accounting information systems, service quality system quality, and user satisfaction. The test used is multiple linear regression analysis using the SPSS version 23.0 application program. The results of this study indicate that accounting information system variables, system quality and service quality significantly influence the satisfaction of users of mobile bankingbased applications for BC customers both partially and simultaneously.

Managing Data Quality in Accounting Information Systems

2011 ◽  
pp. 277-299 ◽  
Author(s):  
Hongjiang Xu ◽  
Andy Koronius ◽  
Noel Brown
Keyword(s):  
Information Systems ◽  
Data Quality ◽  
Success Factors ◽  
Accounting Information ◽  
Quality Information ◽  
Top Management ◽  
Data Quality Management ◽  
Accounting Information Systems ◽  
Critical Success ◽  
Top Management Commitment

Information is the key resource of today’s organizations, and therefore, quality information is critical to organizations’ success. Accounting information systems (AIS) in particular, requires high quality information. This chapter discusses critical success factors for data quality in accounting information systems. A model for factors that impact on data quality in AIS was proposed, and then examined in seven Australian case studies. The detailed discussion of each factor was included, and it was found that education and training, nature of AIS, and top management commitment are the most critical factors. The findings of the study would help organizations to focus on important factors to obtain better benefit from less effort. Top management, IT and accounting professionals should be able to gain the better understanding of accounting information systems’ data quality management from the discussion of this chapter.

scholarly journals Accounting Information Systems Effectiveness: Evidence from the Nigerian Banking Sector

10.28945/3891 ◽  
2017 ◽  
Vol 12 ◽  
pp. 309-335 ◽  
Author(s):  
Shamsudeen Ladan Shagari ◽  
Akilah Abdullah ◽  
Rafeah Mat Saat
Keyword(s):  
Information Systems ◽  
Information Quality ◽  
Banking Sector ◽  
Accounting Information ◽  
Quality Measures ◽  
System Quality ◽  
Accounting Information Systems ◽  
Information Systems Effectiveness ◽  
Systems Effectiveness ◽  
Nigerian Banking

Aim/Purpose: The purpose of this study is to investigate the interrelationship among the quality measures of information system success, including system quality, information, quality, and service quality, that eventually influence accounting information systems effectiveness. Background: It is generally believed that investment in an information system offers opportunities to organizations for business process efficiency and effectiveness. Despite huge investments in accounting information systems, banks in Nigeria have not realized the full potential benefits of using these systems because of persistent failures. Few studies have been conducted to address the problem. Methodology: A survey research design was used to collect data, and a total of 287 questionnaires were retrieved from respondents in the Nigerian banking sector. Contribution: This study contributes to the understanding of the most important antecedent factors of the quality measures, the interrelationship among the quality measures, and the influence of these measures on the accounting information systems effectiveness. Findings: The result of the study revealed that security, ease of use, and efficiency are key features of system quality, while the information quality dimension includes accuracy, timeliness, and completeness. The result of the study further revealed that information quality and system quality have significant influences on accounting information systems effectiveness. Recommendations for Practitioners: This study provides practitioners with important measures for evaluation of AIS effectiveness in the context of Nigerian banks. Recommendation for Researchers: Future researchers may build on the findings of current study to conduct fur-ther research in the area of AIS effectiveness in different contexts. Future Research: This study examines only three quality measures of Delone and Mclean model and antecedents of information and system quality measures, neglecting contingency factor. Therefore, future study should include other factors to the AIS effectiveness model to help in developing more specific theory in AIS domain.

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