The Role of Electronic Accounting Information Systems in the Quality of Accounting System Outcomes

2018 ◽  
Vol 8 (12) ◽  
Author(s):  
Ahmed Giuma Omar Nser ◽  
Mohamed Giuma Nassar
Keyword(s):  
Information Systems ◽  
Accounting Information ◽  
Accounting System ◽  
Accounting Information Systems

scholarly journals Role of Matrix Accounting and Accounting Information Systems in Reliability Reporting of Business Entities Financial Activity

2018 ◽  
Vol 5 (4) ◽  
pp. 94-99
Author(s):  
A. B. Vysotskaya
Keyword(s):  
Information System ◽  
Information Systems ◽  
Professional Education ◽  
Accounting Information ◽  
Information Modeling ◽  
Accounting System ◽  
Accounting Information Systems ◽  
Matrix Modeling ◽  
Business Entities

The paper examines the interconnection between matrix modeling and accounting informational systems (AIS) and highlights the role of these systems in the true and fair reporting of economic activities. The author shows that such systems make it possible to present the functional fragments of knowledge in information modeling systems and gives a definition of the accounting information systems in the context of modern economic development. The article focuses on designing a concept of a knowledge-based economy and identifying the role of accounting in this process. It shows the accounting system reliability depends on such information system which would make it possible to fully report the data about business activity of an entity. Information technology has crucially changed this very important area of accounting. Modern accounting is more dynamic and influential in making economic decisions. That is why the understanding of accounting science and its influence on accounting processes is changing. This in turn imposes new requirements on professional education and training of accountants. It is evident that the period of data input is now significantly shorter, starting with processing banking information and invoices. Thus the practice of accounting is impossible in its conventional form which calls for the fundamental change of thinking in many areas of accounting.The article discusses the state of national accounting system and its compliance with the international accounting practices under conditions of globalization. The author gives the arguments on how to assess the accounting process adequacy by means of situational matrix modeling (HMM) in the structure of the accounting information system. 

scholarly journals Peranan Program Accurate Accounting Terhadap Efektivitas Pencatatan Laporan Penjualan Kredit

2013 ◽  
Vol 1 (3) ◽  
pp. 233-242
Author(s):  
Hana Yuliana ◽  
Triandi Triandi
Keyword(s):  
Decision Making ◽  
Information Systems ◽  
Accounting Information ◽  
Data Input ◽  
Accounting Information Systems ◽  
Operational Process ◽  
Input Processing ◽  
Time Information

Accounting information systems is a very important thing in an enterprise to support theoperational activities and to make the process of identification and decision making easier. Inaddition accurate relevant, complete and on time information is one of vitalneeds of the enterprisein running business. The purpose of this research is to find out how a accurate program has animportant role relating to the effectiveness of credit sale report. By conducting this research, it’sexpected to provide advantage for all sides related, so that they see how the role of accurate programto the effectiveness of credit sale report. By conducting this research, it’s expected to provideadvantages for all sides related, so that they see how the role of accurate program to the effectivenessof credit sale report will be. The result of this research shows that an accurate program is able toincrease the quality of sale report information at PT. Golden Citra Dinamika. By certain speed,the time can be made thrifty in data input processing and report equipping, it can be gottenaccurate dara, the completeness of data yielded can meet the enterprise’s goal. The accurateprogram is able to facilitate operational process and make it more detail in presenting the report, sothe owners will be able to analyze all transactions clearly.

scholarly journals Electronic Accounting Information Systems and Their Role in the Development Quality of the Internal Auditing by Computer: دور نظم المعلومات المحاسبية الإلكترونية في تحسين جودة المراجعة الداخلية باستخدام الحاسب الآلي (دراسة حالة شركة ليدر تكنولوجي)

2019 ◽  
Vol 3 (13) ◽  
Author(s):  
Rania Noureldin Osman, Mohamed Al-Moutaz Al-Mougtaba
Keyword(s):  
Information Systems ◽  
Accounting Information ◽  
Internal Audit ◽  
Accounting System ◽  
Internal Auditing ◽  
Audit Process ◽  
Accounting Information Systems ◽  
The Impact ◽  
The Relationship

This research addressed Electronic Accounting Information Systems and Their Role in the Development Quality of the Internal Auditing by Computer. So the main problematic of this research is keen to raise the following questions did the relationship between the application of the electronic accounting system and the quality of the performance of the internal audit process? Does the use of the computer in the internal audit process affect the quality of the accounting information? The aim of the research is to identify the electronic accounting information systems, to know the impact of the electronic accounting information systems, on the internal audit, and to devaluate the extent of the use of references. To achieve the objective of the study was the use of the curriculum. On the formulation of hypotheses scientific research and use the tow researchers the questionnaire as tool to collect data. Which reflect the views sample analysis research which was cruising through the use of the program SPSS. The researcher to prove the validity of hypotheses linking variables. Electronic Accounting Information Systems impact is positive and on the Development Quality of the Internal Auditing.    

scholarly journals An Analysis of the Effects on Application of Management Accounting Information Systems and Quality Management Accounting Information

2015 ◽  
Vol 7 (3) ◽  
pp. 80-92
Author(s):  
Widia Astuty
Keyword(s):  
Information System ◽  
Organizational Culture ◽  
Information Systems ◽  
Information Management ◽  
Management Accounting ◽  
Accounting Information ◽  
Business Environment ◽  
Accounting Information System ◽  
Accounting Information Systems

The study aims to prove empirically; (i) the influence of the business environment for the application of management accounting information systems; (ii) the influence of ethics on the application of management accounting information systems; (iii) the influence of organizational culture on the implementation of management accounting information systems; and (iv) the effect of the application of management accounting information system on the quality of management accounting information. The motivation of this study due to a phenomenon of having an integration on management accounting information system whereby the information generated is not qualified, as well as the uncertainty of business environment, ethics and organizational culture which are yet to have optimal conditions. The method used is explanatory research with a survey approach, using a statistical tool of SEM Partial Linear Regression, with the aim to obtain facts concerning the occurance of phenomena, seek actual and systematic information on the application of management accounting information systems, and the quality of accounting information management. The results showed that all variable of the business environment, ethics, organizational culture affect the application of accounting information management system; and the application of management accounting information system affects the quality of information management accounting.

scholarly journals The Effectiveness of the Quality of Performance Using the Cost Accounting Information System in the Control of Quality Costs Study in the General Company for Electrical Industries

2019 ◽  
Vol 27 (2) ◽  
pp. 115-132
Author(s):  
Hanan Abdullah Hassan Al-Amar ◽  
Qasim Ali Omran Al-Bayati ◽  
Huda Jabbar Kadhum Al-Haiyali
Keyword(s):  
Information Systems ◽  
Raw Materials ◽  
Accounting Information ◽  
Cost Accounting ◽  
Technical Standards ◽  
Accounting Systems ◽  
Accounting Information Systems ◽  
Quality Costs ◽  
The Cost

The financial operations which carried out by economic unity are proven treatment and documenting and continuous down to makers decision by relevance objective and time and then to reflect on the decision maker in any center of responsibility. That ’s provided by the system accounting information where the source is the basis for producing important accounting information, And the cost accounting information systems of the most important information systems that deal with data processing and conversion to information of relative importance to the beneficiaries. Which is consist with The objective of the research that emphasize the importance of accounting systems in general and systems cost in particular to achieve the highest c The research has led to a number of results, the most important of which is the difficulty in controlling quality costs as well as the waste of economic resources in the company. The researchers recommended adherence to the technical standards to achieve the quality of performance as well as conducting a thorough examination of samples and focusing on the quality of raw materials and testing before use to reduce the proportion Damage.

scholarly journals IT General Controls Testing: Assessing the Effectiveness of User Access Management

2019 ◽  
Vol 14 (1) ◽  
pp. 15-34 ◽  
Author(s):  
Lorraine Lee ◽  
Rebecca Sawyer
Keyword(s):  
Information Technology ◽  
Information Systems ◽  
Accounting Information ◽  
Access Management ◽  
Graduate Level ◽  
General Control ◽  
Accounting Information Systems ◽  
User Access ◽  
It Audit

ABSTRACT The verification of Information Technology (IT) controls is a core responsibility of IT auditors. This case places the student in the role of an IT auditor assigned to test the operating effectiveness of a specific IT general control: user access management. In addition to learning about IT controls, the case introduces several Excel functions such as VLOOKUP, MATCH, INDEX, and various text functions. The student documents the results of the IT controls tests by completing a testing matrix and writing a memo. General controls, user access management, and Excel applications are all topics taught in Accounting Information Systems (AIS) and Audit courses. As such, instructors can use this case at the undergraduate or graduate level in an IT Audit, Accounting Information Systems, or Audit class.

scholarly journals 2.2. FORMATION OF AN INFORMATION AND ANALYTICAL ACCOUNTING SYSTEM FROM THE POINT OF VIEW OF ACCOUNTING REPORTING QUALITY

2021 ◽  
pp. 33-36
Author(s):  
Е.Х. Абу
Keyword(s):  
Accounting Information ◽  
Reporting Quality ◽  
Financial Statements ◽  
Point Of View ◽  
Accounting System ◽  
System Quality ◽  
Accounting Information Systems ◽  
Information Product ◽  
Selection Of

В статье определены подходы к выделению учетных объектов в системе качества информационного продукта; выделены основные преимущества использования информационных технологий в информационных системах бухгалтерского; определены направления формирования бухгалтерской информационно-аналитической учетной системы с позиции качества бухгалтерской отчетности. На практике активно применяется концепция реинжиниринга бизнес-процессов, которая позволяет значительно улучшить результативность и отдачу системы бухгалтерского учета. Кардинальная перестройка системы бухгалтерского учета позволяет формировать информацию, на основе которой образуются положительные эффекты в производственном управлении. Область охвата положительных эффектов зависит от радикальности, стоимости и качества выполненных преобразований учетной системы через пользование реинжиниринговыми услугами. Исследования показывают, что одной из важнейших черт описанного подхода к системе бухгалтерского учета является выражение цели функционирования учетной системы через получение конкретного учетного информационного продукта. In the article the approaches to the selection of account objects in the system quality of an information product; the main benefits of using information technology in accounting information systems; determined the directions of formation of accounting information and analytical accounting system in terms of quality of financial statements.

scholarly journals Role of Computerized AIS Applications in Preserving Organizational Financial Performance during COVID19: Moderating Role of Accountants' Experience

2021 ◽  
Vol 14 (4) ◽  
pp. 87
Author(s):  
Firas Hashem
Keyword(s):  
Information Systems ◽  
Financial Performance ◽  
Management Strategies ◽  
Accounting Information ◽  
Accounting Information Systems ◽  
Risk Management Strategies ◽  
Precautionary Measures ◽  
Moderating Role

Current study aimed at examining the role of AIS application in preserving financial performance of organizations during COVID19 pandemic. Depending on quantitative approach, study utilized a questionnaire built on likert scale which was distributed on (109) individuals within Jordanian organizations. Results of study indicated that accounting information systems contributed to the continuous follow-up and knowledge of the financial performance of the organizations during the pandemic period, which in turn supported the principle of correct and quick decision-making that is in the interest of shareholders, working individuals and customers by taking precautionary measures to ensure that the organization does not reach financial insolvency in view of financial data that together constitute the informational outputs of accounting information systems. This support was backed up with the moderating variable of accountants' experience, experience in this case managed to help accountants predict the coming situations and help the organization overcome the obstacles based on their previous experiences in similar situations. Study recommended the necessity of activating risk management strategies by organizations when facing crises and epidemics

Designing Accounting Information Systems for Primary Cash Receipts and Expenditures in Open ERP-based Retail Units (ODOO)

2021 ◽  
Vol 4 (2) ◽  
pp. 199-208
Author(s):  
Ivana Larasati Putri Navalina ◽  
Ludfi Djajanto ◽  
Ari Kamayanti
Keyword(s):  
Information Technology ◽  
Information Systems ◽  
Customer Satisfaction ◽  
Accounting Information ◽  
Industrial Technology ◽  
Accounting Information Systems ◽  
Business People ◽  
Technology Revolution ◽  
Over Time

Over time, this type of cooperative business slowly begins to lose its existencedue to increasingly fierce business competition. This is because the role ofcooperatives, which is identical to the provision of basic foodstuffs for theneeds of the community, has now been taken over by the existence ofsupermarkets both in cities and in the regions. This is due to the influence ofthe industrial technology revolution 4.0 which requires business people tocontinue to be able to improve services and offer technology-basedconvenience so that it has an impact on customer satisfaction. This literaturereview aims to describe the role of the use of information technology systemsfor accounting for primary cash receipts and disbursements in cooperatives.

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