CONTROL AND MAINTENANCE OF THE ACCOUNTING SYSTEMS

2018 ◽  
Vol 28 (1) ◽  
pp. 153-157
Author(s):  
Husnija Bibuljica
Keyword(s):  
Information System ◽  
Accounting Information ◽  
Business Environment ◽  
Accounting System ◽  
Business Decisions ◽  
Accounting Systems ◽  
Accounting Information System ◽  
Business Decision ◽  
Complex Information ◽  
And Control

One of the tasks of business entity is building and creating the information system, because in today's business environment is more than ever necessary to make proper and good quality business decisions. If we were a business decision and as efficiently as it is necessary that a business entity you easy distribution of your information in several parts. Therefore, this paper will therefore be focused on the concept of accounting information system as a part of total complex information systems. Upon the basis of the focus will continue to be words on the complexity of accounting system and also the mains functions of their management or managing business information within the system. While in the last part will be discussed in relation to maintain and control of one accounting information system because the system itself requires appropriate controls with adequate maintenance.

scholarly journals IMPACT OF ACCOUNTING INFORMATION SYSTEM IN REDUCING COSTS IN JORDANIAN BANKS

2018 ◽  
Vol 6 (7) ◽  
pp. 210-215
Author(s):  
Aisar Ayed Nahar Albashabsheh ◽  
Modafar Nayel Alhroob ◽  
Belal Eid Irbihat ◽  
Sarfaraz Javed
Keyword(s):  
Information System ◽  
Value Chain ◽  
Accounting Information ◽  
Business Environment ◽  
Accounting System ◽  
Business Organizations ◽  
Accounting Systems ◽  
Accounting Information System ◽  
Reducing Costs ◽  
The Impact

This study is an attempt to analyses the impact of accounting information system in reducing costs in Jordanian banks. This study consist primary and secondary method of collecting and analysis data. This study focus on the two main objectives and three hypothesis developed on the after the in-depth study of relevant literature. The need for accounting systems increases in its regard as a mean which derives its importance and necessity from its level of contribution in improving the value chain of business organizations, it helps in providing the needs from various resources and optimally allocating them under conditions of risk and uncertainty surrounding the business environment. The accounting system is considered as one of the most important information systems that contribute to the rationalization and support of economic decisions which affect the resources and wealth of communities and hence on the welfare of individuals. The accounting system also involves a close relationship with relevant administrative process which involves several tasks and functions; thus, contributing in the improvement of the value chain of business organizations and increasing the level of goal achieving performance. The accounting systems are also used as the basis of evaluating the efforts made in various administrative levels to accomplish tasks and achieve goals.

Blending Information and Communication Technology (ICT) with an Accounting System

2011 ◽  
pp. 1-9
Author(s):  
Khaled Dahawy ◽  
Khaled Samaha
Keyword(s):  
Information System ◽  
System Development ◽  
Accounting Information ◽  
Implementation Process ◽  
Accounting System ◽  
System Implementation ◽  
Strategic Decisions ◽  
Accounting Systems ◽  
Accounting Information System ◽  
Top Management Commitment

Improving our understanding of the accounting information system development in a specific Egyptian context, this case aims to investigate the development of a redesigned automated accounting system in a privately owned Egyptian company that was planning material changes in its accounting systems and organizational structure through integrating ICT systems. In other words, this case attempts to explore the company’s strategic decisions regarding computerized accounting information system implementation choices, problems met during the implementation process, and the actions taken to takeover these problems to gain the potential accounting system redesign benefits. Tracking the automated accounting system redesign highlights some implementation success key factors and emphasizes that obtaining top management commitment to the process of an automated accounting system implementation is a prerequisite for success.

scholarly journals Audit Sistem Informasi Akuntansi Siklus Pengeluaran pada PT. Lagio Furniture

2014 ◽  
Vol 5 (2) ◽  
pp. 510
Author(s):  
Aries Wicaksono
Keyword(s):  
Information System ◽  
Information Systems ◽  
Accounting Information ◽  
Management Control ◽  
Accounting System ◽  
Accounting Information System ◽  
Control Plan ◽  
Accounting Information Systems ◽  
Technological Developments ◽  
And Control

Rapid technological developments make the whole thing easier. Many companies also take advantage of these technological developments. Similarly, the corporate accounting system that uses the benefits of information technology in the form of Accounting Information Systems (AIS). PT. Lagio Furniture is amanufacturing company that produces furniture for the premium class. Information system is an important part that helps the company's operations become more effective and efficient, therefore it is important for information systems running properly.This research aimed to audit the general control and applications control on the expenditure cycle accounting information system at PT. Lagio Furniture. This type of audit is audit around the computer. And then also collecting data through observation and interviews with relevant parties. Results of thereserarch is the expenditure cycle accounting information system at PT. Lagio Furniture was good. But there is still need to be improved in the control plan security, operational management control, and control inputs.

scholarly journals One Companys Experience With Accounting Information System Changes: An Analysis Of Managers Satisfaction

2001 ◽  
Vol 5 (2) ◽  
pp. 21-36
Author(s):  
Leslie W. Weisenfeld ◽  
Larry N. Killough
Keyword(s):  
Information System ◽  
Management Accounting ◽  
Accounting Information ◽  
Accounting System ◽  
Accounting Systems ◽  
Accounting Information System ◽  
Accounting Information Systems ◽  
Management Accounting Systems ◽  
System Changes ◽  
One Year

During the past ten years management accounting has been frequently criticized by many researchers, who have then suggested ways to improve management accounting systems. As a result various companies have modified their accounting information systems by incorporating some of the suggested changes. Unfortunately, little research has been presented which analyzes managers' reactions to management accounting system changes (Bamber, 1993). This paper provides an overview of a company that upgraded its accounting information system by adopting some of the suggested changes. Results from questionnaires administered before the change, shortly after the change, and about one year after the change were used to provide a comparison of managers' reactions to the changes. The company, in this study, incorporated various changes suggested in the literature by providing managers with real-time databases and involving managers during the development of the new system. In response to the changes, the managers indicated they were more satisfied with the accounting department and the data provided and they now focused more on production quantity then previously. Therefore, the company appears to have successfully implemented changes in their accounting information system, which improved managers satisfaction with the system.

scholarly journals DIGITALIZATION OF THE TAX ACCOUNTING SYSTEM IN THE CONDITIONS OF INTEGRATION AND MODERNIZATION OF THE ECONOMY

2020 ◽  
Author(s):  
U.B. Yusupov
Keyword(s):  
Information System ◽  
Economic Development ◽  
Accounting Information ◽  
Accounting System ◽  
Accounting Systems ◽  
Accounting Information System ◽  
Relative Independence ◽  
Communication Interaction ◽  
History Of ◽  
Tax Accounting

The article reviews the development of the tax accounting system in the conditions of integration, modernization and digitalization of the economy. The history of the formation of national accounting systems shows that at a certain stage of economic development, all States are faced with the distribution of the interests of the state and the owner, as well as the distribution of various fi nancial, tax and management reports. The rational accounting requirement determines the feasibility of its organization as a unifi ed accounting information system based on integration into the organization and eff ective relations of various types of accounting. In defi ning the communication interaction of fi nancial and tax statements as a subsystem of the corporate accounting system, it should ensure the relative independence of the organization of the accounting process from a certain type of reporting.

AN ARCHIVAL INVESTIGATION OF A LATE 19TH CENTURY ACCOUNTING INFORMATION SYSTEM: THE USE OF DECISION AIDS IN THE AMERICAN PRINTING INDUSTRY

2001 ◽  
Vol 28 (1) ◽  
pp. 3-18 ◽  
Author(s):  
Roger B. Daniels ◽  
Jesse Beeler
Keyword(s):  
Information System ◽  
19Th Century ◽  
Cost Allocation ◽  
Decision Aids ◽  
Accounting Information ◽  
Accounting System ◽  
Printing Industry ◽  
Late 19Th Century ◽  
Accounting Information System ◽  
Cost Accounting System

This study investigates management's use of decision aids within the context of an accounting information system of a late 19th century American printing firm. Our findings suggest that the use of decision aids by management transformed traditional accounting techniques and the cost accounting system into an intricate accounting information system by 1880. These decision aids allowed managers to manipulate accounting information to support decisions involving pricing, cost allocation and estimation, profitability assessment, management of receivables, and inventory control. The findings shed new light on the early work of Alexander Hamilton Church on the issue of idle time accounting and raises questions about the uniform costing movement in the American printing industry.

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 PRACTICAL ACCOUNTING INFORMATION SYSTEM TO CONTROL AND TO MAINTAIN THE FUND EFFECTIVELY AT FOREIGN COMPANY (BASED ON A CASE STUDY)

2017 ◽  
Vol 10 (3) ◽  
pp. 375
Author(s):  
Sera Marettini
Keyword(s):  
Accounting Information ◽  
The United States ◽  
Accounting System ◽  
Bank Account ◽  
Accounting Information System ◽  
Head Office ◽  
Foreign Companies ◽  
On Line ◽  
And Control

The writer has observed how to maintain and to control cash effectively at one of foreign companies in Surabaya. It is applied for one of the companies which has a head office in the United States of America. The head office controls all financial things in Indonesia’s company due to the size of branch in Indonesia. The head office itself has many branches almost worldwide. There are some constraints to control the cash maintenance in this case; since a final controlling role will be performed by the head office and  an executor role will be performed by the branch, and both of them are separated for thousand miles away, no available on-line accounting system and the branch is not allowed to have a bank account by itself, the only similar thing is they utilize the same program for accounting system. The PCs used in the branch are stand-alone computers. Herewith the writer would like to share an applied system to minimize the mistakes and to smoothen the cash maintenance and control.

scholarly journals PENGARUH PARTISIPASI MANAJER TERHADAP EFEKTIVITAS SISTEM INFORMASI AKUNTANSI

2018 ◽  
Vol 2 (1) ◽  
pp. 65-70
Author(s):  
Ikromi Abd Ghani HSB ◽  
Dovi Septiari
Keyword(s):  
Information System ◽  
Human Resources ◽  
Research Method ◽  
Accounting Information ◽  
Business Environment ◽  
Positive Influence ◽  
Short Term ◽  
Accounting Information System ◽  
Independent Variable

The development of the business environment in globalization era has been triggered an increasingly tight business competition. Every companies who have an established its own strategies to manage a variety of information, human resources, allocation of funds and others. Accounting information system is a great resources that very valuable to an organization for the smoothness management of the company’s financial and decision making wheter it is to long term and short term, however there are several aspect that can be a factors the effectiveness of the accounting information system, that is manager’s participation. The research is aimed to proves that manager’s participation and manager’s involvement had a positive influence on the effectiveness of accounting information system (AIS) at manufacturing company, especially in the industrial zone Batamindo Mukakuning Batam City. The research method is using regression analysis to proves are the manager’s participation (independent variable) and manager’s involvement (independent variable) gives effect to the effectiveness of information system (dependent variable) or not. The result of this research is shows that variable of manager’s participation and manager’s involvement has a significant influence to the effectiveness of information system. The method is using purposive sampling is done by taking a sampling of the population according to certain criteria.

scholarly journals An analysis on the implementation of cloud accounting to the accounting process

Accounting ◽  
2021 ◽  
pp. 747-754 ◽  
Author(s):  
Frihardina Marsintauli ◽  
Eka Novianti ◽  
Roni Patar Situmorang ◽  
Fransiska Diana Fadjar Djoniputri
Keyword(s):  
Accounting Information ◽  
Accounting Standards ◽  
Accounting System ◽  
Security Systems ◽  
Collection Method ◽  
Accounting Systems ◽  
Accounting Information System ◽  
Qualitative And Quantitative ◽  
Technological Readiness ◽  
Financial Transactions

The use of an online accounting system is considered to be a major innovation in accounting in the application of the stages of the company's accounting cycle. The purpose of this study is to evaluate cloud-based accounting systems in terms of compliance with accounting standards, security systems using the Parkerian Hexad theory and the functions of each part of Accurate Online. The form of this research is qualitative and quantitative. The data collection method was carried out by distributing questionnaires and interviews to Accurate Online users. The sample of this research was obtained as many as 113 samples. The results of this study indicate that Accurate Online has passed all levels of technological readiness, and is on a scale of 9 in technological readiness, which has become a trusted cloud-based accounting information system that has proven to be successful in operating the technology, as well as in providing the benefits of ease of management. corporate financial transactions.

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