scholarly journals The Implications of Social Networks on the Quality of Accounting Information

2021 ◽  
Author(s):  
Feng C. Xu
Keyword(s):  
Social Networks ◽  
Information Technology ◽  
Accounting Information ◽  
The Social ◽  
Quality Of Accounting Information ◽  
It Revolution ◽  
Massive Development

The information technology (IT) revolution has shown widespread and massive development in communications and social networks, leading to the use of this technology daily. As a result, a number of Accounting features were added and turned into an E-version from a traditional version.This paper submits a study of the social network's role in growing the quality of accounting information by evaluating it according to distributed questionnaires.The researchers distributed 20 questionnaires on 20 academic persons and analyzed the results via excel tools, and the main result of this paper is that the Social networks have a big effect on the accounting information because they will build a good background for the accountants.

scholarly journals PENGARUH TEKNOLOGI INFORMASI DAN KOMPETENSI APARATUR PENGELOLA KEUANGAN TERHADAP KUALITAS INFORMASI AKUNTANSI PADA SKPD DI KOTA MANADO

2017 ◽  
Vol 12 (2) ◽  
Author(s):  
Ribka L.V Nantingkaseh ◽  
Ventje Ilat ◽  
Sintje Rondonuwu
Keyword(s):  
Information Technology ◽  
Financial Management ◽  
Linear Regression Analysis ◽  
Accounting Information ◽  
Financial Statements ◽  
Multiple Linear Regression Analysis ◽  
Financial Statement ◽  
Technology Competence ◽  
Quality Of Accounting Information

Quality of accounting information is a normative prerequisite that must be met in the preparation of financial statements so that accounting information generated can be useful for users of financial statement. This study aims to determine the effect of information technology and the competence of the financial management apparatus on the quality of accounting information on SPKD in Manado City. The data collected by through the spreading of questionnaires to 50 respondents which is the apparatus of financial management at SKPD in Manado City. The data were analyzed by using multiple linear regression analysis method with the help of SPSS 23 program. The result of this research indicates that information technology and competence of financial management apparatus have a positive and significant influence on the the quality of accounting information at SKPD in Manado City.Keywords : Information technology, Competence of financial management apparatus, Qualityof accounting information

scholarly journals THE RELATIONSHIP OF ENTREPRENEURIAL SOUL AND INTRODUCTION OF INFORMATION TECHNOLOGY TO UNDERSTANDING OF ACCOUNTING INFORMATION QUALITY

2020 ◽  
Vol 22 (1) ◽  
pp. 25-34
Author(s):  
MF DJENI INDRAJATI WIDJAJA ◽  
ELIZABETH SUGIARTO DERMAWAN
Keyword(s):  
Information Technology ◽  
Correlation Coefficient ◽  
Information Quality ◽  
Accounting Information ◽  
Accounting Students ◽  
Significant Information ◽  
Quality Of Accounting Information ◽  
Accounting Information Quality ◽  
Relationship Of

This research was conducted to illustrate the readiness of S1 Accounting students in entrepreneurship and their readiness to compete through familiar information technology that can relate to their understanding of the quality of accounting information that is ultimately needed for decision making and accountability. The results of this study indicate the link between the Entrepreneurial Soul and the introduction of positive and significant information technology to the quality of accounting information. By looking at the correlation coefficient, Entrepreneurial Soul has a higher correlation coefficient on understanding Accounting Information Quality than Introduction to Information Technology on understanding Accounting Information Quality. Therefore, in order to increase understanding of the Quality of Accounting Information, it is necessary to improve the Entrepreneurial Soul and Introduction of Information Technology.          

scholarly journals Impact of effective internal control system and information technology on the quality of accounting information system of enterprises in Ho Chi Minh city

2016 ◽  
Vol 19 (4) ◽  
pp. 5-20
Author(s):  
Binh Huu Nguyen
Keyword(s):  
Information Technology ◽  
Information System ◽  
Control System ◽  
Internal Control ◽  
Linear Regression Analysis ◽  
Accounting Information ◽  
Accounting Information System ◽  
Quality Of Accounting Information ◽  
Internal Control System

This study was conducted to examine impact of effective internal control system and information technology on the quality of accounting information system. Data are collected from a survey on 192 accountants, managers, and employees who operate and manage information systems in HCMC in 2014. The author used Cronbach’s Alpha coefficients, EFA methods to assess the reliability, value of scale, and linear regression analysis to test hypotheses. The results of the study show that the quality of an accounting information system is influenced by the effectiveness of internal control system as well as the application level of IT in accounting. These results are expected to offer managers a basis for establishing a quality accounting information system that provide users with quality accounting information.

scholarly journals Application of Blockchain Technology in the Field of Accounting Supervision

2020 ◽  
Vol 2 (2) ◽  
pp. 34 ◽  
Author(s):  
Xianrui Hou
Keyword(s):  
Information Technology ◽  
Capital Market ◽  
Accounting Information ◽  
Financial Fraud ◽  
Guarantee System ◽  
Blockchain Technology ◽  
New Information ◽  
Quality Of Accounting Information ◽  
Basic Functions

<p>Accounting supervision, one of the most basic functions of accounting, plays an extremely important role in accounting subject. As a new term in the field of information technology, blockchain technology has been continuously developed and improved in recent years, and it has gradually become a social focus. This paper introduces that blockchain can supervise accounting more effectively with its characteristics of openness, transparency, de credit, tamper proof and timing. Accounting supervision is a guarantee system to improve the quality of accounting information, but in recent years, due to the weakening of the ability of accounting supervision, financial fraud occurs from time to time. Because accounting supervision is not enough, accounting information is distorted and capital market is confused. Therefore, this paper analyzes the application of new information technology combined with accounting supervision, the reasons for weakening and the solutions.</p>

scholarly journals The effect of information technology on the quality of accounting information

Accounting ◽  
2021 ◽  
pp. 191-196
Author(s):  
Abubkr Ahmed Elhadi Abdelraheem ◽  
Asaad Mubarak Hussaien ◽  
Mohammed Abaker Ahmed Mohammed ◽  
Yosra Azhari Elamin Elbokhari
Keyword(s):  
Information Technology ◽  
Field Study ◽  
Analytical Approach ◽  
Information Quality ◽  
Accounting Information ◽  
Quality Of Accounting Information ◽  
Accounting Information Quality

This paper aims to study the effect of using information technology on the quality of the accounting information by studying the dimensions of information technology (collecting, processing, storing, and sending data, and information) with a field study on the Nile Bank in Sudan. The researchers followed some descriptive analytical approach to conduct the field study. Researchers distributed (120) questionnaires and (104) of them were collected. The study concluded that dimensions of information technology (collecting, processing, storing, and transmitting data, and information) impact the dimensions of accounting information quality (relevance, reliability, understandability, consistency, comparability).

scholarly journals PENGARUH PENGGUNAAN TEKNOLOGI INFORMASI DAN KEAHLIAN PEMAKAI TERHADAP KUALITAS INFORMASI AKUNTANSI (STUDI EMPIRIS PADA PEMERINTAH KABUPATEN MINAHASA SELATAN)

2018 ◽  
Vol 13 (04) ◽  
Author(s):  
Cornelia Ferny Jansen ◽  
Jenny Morasa ◽  
Anneke Wangkar
Keyword(s):  
Information Technology ◽  
Linear Regression Analysis ◽  
Accounting Information ◽  
Multiple Linear Regression Analysis ◽  
Significant Positive Effect ◽  
User Expertise ◽  
Analysis Technique ◽  
Quality Of Accounting Information ◽  
Positive Effect

Information is the result of data processing that gives meaning and benefit. Thus, information systems have an important role in relation to the quality of accounting information. The growing information system used then the resulting information will be better and will provide various facilities on the activities of government agencies in order to improve the quality of accounting information. This study aims to determine how the influence of the use of information technology and user expertise on the quality of accounting information. The sample in this research consist of 30 SKPD in South Minahasa Regency. Data analysis technique used is multiple linear regression analysis. The results showed that the use of information technology has a significant positive effect on the quality of accounting information as well as the expertise of users who have a significant positive effect on the quality of accounting information.Keywords : Information, Information Technology, User Expertise, Quality Accounting Information

scholarly journals The Influence of Information Technology on the Quality of Accounting Information Systems Survey in Bandung City University

2020 ◽  
Vol 58 (1) ◽  
pp. 2642-2648
Author(s):  
Arlis Dewi Kuraesin, Harry Suharman
Keyword(s):  
Information Technology ◽  
Information Systems ◽  
Accounting Information ◽  
Accounting Information Systems ◽  
Quality Of Accounting Information

The Influence of Information Technology on the Quality of Accounting Information Systems Survey in Bandung City University

scholarly journals Effect of the use of Information Technology, Anntensity of Users,Users of Expertise of the quality of Accounting Information

2019 ◽  
Vol 8 (2S4) ◽  
pp. 871-874
Keyword(s):  
Information Technology ◽  
Financial Reporting ◽  
Accounting Information ◽  
Accounting Systems ◽  
Access To Credit ◽  
User Expertise ◽  
Quality Of Accounting Information ◽  
Information User ◽  
Positive Effect

Entering the era of globalization, Indonesian MSMEs have experienced growth by the years. With the development of MSMEs, the obstacles that are often faced are financing and capital issues. The limited access to credit is largely due to financial reporting. The development of accounting information that is not only used by large companies, the MSMEs also apply accounting information in the business. Information is the result of data processing that gives meaning and benefits. Thus, information systems have an important role in relation to the quality of accounting information. The growing information system used then the resulting information will be better and better to improve the quality of accounting systems. This study shows how the influence of the use of information technology, user expertise, intensity of use on the quality of accounting information. Samples in this research are MSMEs in Indonesia. The results of this study are: the use of information technology has a significant and positive effect on the quality of accounting information, user expertise does not affect the quality of accounting information, and the intensity of usage has a significant positive effect on the quality of accounting information.

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