scholarly journals REVIEW OF EVALUATION CRITERIA FOR ACCOUNTING INFORMATION QUALITY

2015 ◽  
Vol 18 (1) ◽  
pp. 68-74
Author(s):  
Thuan Quoc Pham
Keyword(s):  
Information System ◽  
Information Quality ◽  
Evaluation Model ◽  
Evaluation Criteria ◽  
Accounting Information ◽  
Accounting Information System ◽  
Accounting Information Quality

Information quality has been the focus of research in the field of accounting information system (AIS) (Foong, 1999). Studies on information quality are diverse in both quantities and viewpoints. Through a review of extant studies on information quality, we aim to define the trend of studies on information quality, thereby building a suitable evaluation model of information quality in the field of accounting.

scholarly journals Analysis of Top Management Support and Individual Factors Influence on Accounting Information System and its Impact on the Accounting Information Quality for Projects

2018 ◽  
Vol 4 (3) ◽  
pp. 19-29
Author(s):  
Victoria Lucas Mkonya ◽  
Yu Jintian ◽  
Stella Binauli Nanthuru ◽  
Salimu Abushiri Jinyevu
Keyword(s):  
Information System ◽  
Nongovernmental Organizations ◽  
Information Quality ◽  
Accounting Information ◽  
Individual Factors ◽  
Top Management ◽  
Management Support ◽  
Accounting Information System ◽  
Top Management Support ◽  
Accounting Information Quality

The development of information technology in accounting has assisted on accountability and transparency of projects funds through the use of accounting information system for projects in producing quality reports. Top management support and individual factor are considered to have a high impact on accounting information system implementation. The study examined the effect of top management support and individual factors on the implementation of accounting information system and its impact on accounting information quality for projects in Tanzania. The study was carried out on nongovernmental organizations operated in Tanzania in different sectors. A questionnaire used to collect information from users of accounting information and accounting information system in different nongovernmental organizations projects in Tanzania. The results indicate that top management support and individual factors significantly influence accounting information system. Furthermore, it was found that the accounting information quality is influenced considerably by accounting information system.

scholarly journals The Effect of Top Management Support and Internal Control of the Accounting Information Systems Quality and Its Implications on the Accounting Information Quality

2015 ◽  
Vol 7 (3) ◽  
pp. 93-102
Author(s):  
Sri Dewi Anggadini
Keyword(s):  
Information System ◽  
Internal Control ◽  
Information Quality ◽  
Accounting Information ◽  
Top Management ◽  
Management Support ◽  
System Quality ◽  
Accounting Information System ◽  
Top Management Support ◽  
Accounting Information Quality

This study empirically examined the influences of the top management support and of the internal control on the accounting information system quality system. Besides, the accounting information system quality has an impact on the accounting information quality. To collect the data, a research instrument was prepared to participant. Using survey information collected from forty seven (47) Baitulmal Wattamwil (BMT) in West Java Indonesia those are applied accounting information system, this study uses path analysis method. The results of the test show that the top management supports and the internal control have significant influences on the accounting information system quality. Besides, the accounting information system quality has an impact on the accounting information quality as well.

EFFECT OF TOP MANAGEMENT SUPPORT, SYSTEM QUALITY, AND INFORMATION QUALITY ON SATISFACTION ACCOUNTING INFORMATION SYSTEM USERS IN LEMBAGA PERKREDITAN DESA (LPD) IN UBUD DISTRICT

2019 ◽  
Vol 1 (1) ◽  
pp. 123-142
Author(s):  
Sang Ayu Putu Arie Indraswarawati ◽  
I Putu Deddy Samtika Putra ◽  
Ni Wayan Cahyani
Keyword(s):  
Information System ◽  
Support System ◽  
User Satisfaction ◽  
Information Quality ◽  
Accounting Information ◽  
Top Management ◽  
Management Support ◽  
System Quality ◽  
Accounting Information System ◽  
Top Management Support

The use of Accounting Information System (AIS) is very helpful in accommodating all the information needed to make an accurate decision. Indicators in determining the good and bad performance of an information system can be seen through AIS user satisfaction and usage. The purpose of this study was to determine the effect of top management support, system quality and information quality on AIS user satisfaction. The sample selection method used was purposive sampling. The research sample was 147 people consisting of administrators, loan officers and savings at 29 Lembaga Perkreditan Desa (LPD) in Ubud Subdistrict. The data in this study is primary data which is the answer from the questionnaire. The regression results show that all variables have a significance of 0,000. It shows that top management support, system quality and information quality have positive influences on Accounting Information System user satisfaction.

scholarly journals Influence Quality of Information System, Quality of Information, And Perceived Usefulness On User Accounting Information System Satisfaction

2018 ◽  
pp. 683 ◽  
Author(s):  
Ida Bagus Gede Mawang Mangun Buana ◽  
Ni Gusti Putu Wirawati
Keyword(s):  
Information System ◽  
User Satisfaction ◽  
Information Quality ◽  
Accounting Information ◽  
Perceived Usefulness ◽  
System Quality ◽  
Quality Of Information ◽  
Accounting Information System ◽  
System Information

PDAM Tirta Mangutama is one of the regional companies that have integrated accounting information system in managing employees' performance in providing accurate accounting information. Large working area of course must be balanced with good performance. The purpose of this study is to determine the effect of quality information systems, information quality, and perceived usefulness on user satisfaction accounting information system. This research is causal explanatory relationship. The research was conducted at PDAM, located at Jalan Bedahulu No 3 Denpasar. The result of research is Quality accounting information system, information quality and perceived usefullness have positive and significant influence on user satisfaction of Accounting Information System. Coefficient of determination (R2) of 0.554 this means 55.4 percent of user satisfaction Accounting Information on PDAM Tirta Mangutama Badung regency influenced by variable of Quality Accounting Information System, Information Quality, and Perceived Usefulness, on the contrary 44,6 percent influenced by variables others not examined.

scholarly journals Impact of Accountant Resource on Quality of Accounting Information System: Evidence from Vietnamese Small and Medium Enterprises

2020 ◽  
Vol 9 (1) ◽  
pp. 1-14 ◽  
Author(s):  
Vu Thi Thanh Binh ◽  
Nhat-Minh Tran ◽  
Do Minh Thanh ◽  
Nguyen Thi Hong Nga
Keyword(s):  
Information System ◽  
Information Systems ◽  
Path Analysis ◽  
Information Quality ◽  
Accounting Information ◽  
System Quality ◽  
Accounting Information System ◽  
Accounting Information Systems ◽  
Quality Of Accounting Information

Improving the quality of accounting information systems through accountant resources is beneficial to the performance and sustainable development of SMEs. This study investigated the impact of accountant resources on the quality of accounting information systems in Vietnamese SMEs. Accounting information system quality was measured by a multidimensional scale including system quality, information quality, and usefulness. The study tested hypotheses using Path analysis of Structural Equation Model based on 434 respondents. The findings indicated a strong interaction between the components of the accounting information system quality under the effect of accountant resources. The results showed a positive direct effect of accountant resources on system quality and the path analysis results also revealed an influence of accountant resources on information quality and usefulness via mediating variables. The results highlighted the importance of accountant resources for the quality of accounting information systems. This study contributed theoretically to the non-financial indicator for measuring accounting information system quality.

scholarly journals Impact of Accountant Resource on Quality of Accounting Information System: Evidence from Vietnamese Small and Medium Enterprises

2021 ◽  
Author(s):  
AISDL
Keyword(s):  
Information System ◽  
Information Systems ◽  
Path Analysis ◽  
Information Quality ◽  
Accounting Information ◽  
System Quality ◽  
Accounting Information System ◽  
Accounting Information Systems ◽  
Quality Of Accounting Information

Improving the quality of accounting information systems through accountant resources is beneficial to the performance and sustainable development of SMEs. This study investigated the impact of accountant resources on the quality of accounting information systems in Vietnamese SMEs. Accounting information system quality was measured by a multidimensional scale including system quality, information quality, and usefulness. The study tested hypotheses using Path analysis of Structural Equation Model based on 434 respondents. The findings indicated a strong interaction between the components of the accounting information system quality under the effect of accountant resources. The results showed a positive direct effect of accountant resources on system quality and the path analysis results also revealed an influence of accountant resources on information quality and usefulness via mediating variables. The results highlighted the importance of accountant resources for the quality of accounting information systems. This study contributed theoretically to the non-financial indicator for measuring accounting information system quality.

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