scholarly journals The Effect of Accounting Information Systems (AIS) on Enterprise Resource Planning (ERP)

2019 ◽  
Vol 54 (5) ◽  
Author(s):  
Hisham Noori Hussain Al-Hashimy ◽  
Aliaa Saad Al Jubair ◽  
Eman Talib Jasim
Keyword(s):  
Information Systems ◽  
Enterprise Resource Planning ◽  
Technological Development ◽  
Accounting Information ◽  
Resource Planning ◽  
Study Data ◽  
Accounting Information System ◽  
Accounting Information Systems ◽  
The Impact ◽  
The Relationship

The purpose of this study is to know the impact of accounting and administrative information systems on the performance of institutions. It also aims at finding the relationship between the variables of the accounting information system and the performance variables of the institutions. The study data were collected from 60 employees and faculty members within the College of Computer Science and Information Technology at the University of Basra in Iraq. The project management process was carried out through the PMP program and analysis of the project was conducted through the SPSS program. The study showed the importance of management and planning followed by constraints on efficiency and procedures related to the performance of institutions. The study achieved its objectives and determined the relationship between variables. The use of accounting and management information systems is very important within the organization in the context of technological development in the world.

scholarly journals Blockchain, Enterprise Resource Planning (ERP) and Accounting Information Systems (AIS): Research on e-Procurement and System Integration

2021 ◽  
Vol 11 (15) ◽  
pp. 6792
Author(s):  
Alessio Faccia ◽  
Pythagoras Petratos
Keyword(s):  
Information Systems ◽  
Enterprise Resource Planning ◽  
System Integration ◽  
Case Study Research ◽  
Accounting Information ◽  
Resource Planning ◽  
Security And Privacy ◽  
Accounting Information Systems ◽  
Erp System

Accounting information systems (AISs), the core module of any enterprise resource planning (ERP) system, are usually designed as centralised systems. Nowadays, the continuous development and applications of blockchain, or more broadly—distributed ledger technology (DLT), can change the architecture, overcome and improve some limitations of centralised systems, most notably security and privacy. An increasing number of authors are suggesting the application of blockchain technologies in management, accounting and ERPs. This paper aims to examine the emerging literature on this field, and an immediate result is that blockchain applications can have significant benefits. The paper’s innovative contribution and considerable objective are to examine if blockchain can be successfully integrated with AIS and ERPs. We find that blockchain can facilitate integration at multiple levels and better serve various purposes as auditing compliance. To demonstrate that, we analyse e-procurement systems and operations using case study research methodology. The findings suggest that DLT, decentralised finance (DeFI), and financial technology (FinTech) applications can facilitate integrating AISs and ERP systems and yield significant benefits for efficiency, productivity and security.

scholarly journals Evaluating the effectiveness of integrated Accounting Information Systems (AIS) in ERP environment of Vietnamese garment companies

2020 ◽  
Vol 9 (1) ◽  
Author(s):  
Vu Quoc Thong
Keyword(s):  
Factor Analysis ◽  
Information Systems ◽  
Exploratory Factor Analysis ◽  
Enterprise Resource Planning ◽  
Balanced Scorecard ◽  
Accounting Information ◽  
Resource Planning ◽  
Future Research ◽  
Accounting Information Systems ◽  
The Way

Identifying factors defining the effectiveness of integrated AIS in the Enterprise Resource Planning (ERP) environment is really a challenging task. In our research, the effectiveness of integrated AIS in ERP is presented in the form of a Balanced Scorecard (BSC) model. This study analyzes data collected from 178 Vietnamese garment companies with AIS in an ERP environment. Then, Cronbach’s Alpha test and exploratory factor analysis (EFA) are conducted to assess the reliability of variables. The result identifies 28 variables from Vietnamese garment companies’ managers view grouped into 4-dimensional constructs of the BSC model that define the effectiveness of integrated AIS in an ERP environment. The conclusion on garment companies’ AIS evaluation factors paves the way for future research on other Vietnamese industries’ AIS evaluation in an ERP environment.

scholarly journals PENGARUH PENERAPAM SISTEM INFORMASI AKUNTANSI TERHADAP KINERJA KARYAWAN DENGAN INTEGRITAS KARYAWAN SEBAGAI VARIABEL PEMODERASI PADA CV PRAKARSA BUANA SENTOSA

2020 ◽  
Vol 1 (1) ◽  
pp. 275-280
Author(s):  
Ganesha Ade Kusumawardhani ◽  
Teguh Purwanto
Keyword(s):  
Information System ◽  
Information Systems ◽  
Linear Regression ◽  
Multiple Linear Regression ◽  
Accounting Information ◽  
Measurement Scale ◽  
Accounting Information System ◽  
Accounting Information Systems ◽  
Regression Methods ◽  
The Relationship

This observation has the intention to test and unserstand the evidence of wheather the employee’s performance is influenced by the accounting information system, the accounting information system is influenced by employee integrity, whether the employee’s performance on CV Prakarsa Buana Sentosa is influenced by employee integrity so that it can strengthen the effects of accounting information systems simultaneously. In this study used 41 employee specimens utilizing slovin theory. The measurement scale uses a likert scale. The translation method in this observation uses validity, reliability, classic assumptions, and multiple linear regression methods. The results of observations by distributing questionnaires to 41 employess of CV Prakarsa Buana Sentosa initiative concicting of 7 sales division employees, 7 purchase division employees, 8 marketing division employees, 2 manager division employees, 9 warehouse division employees, and 8 shipping division employees. Then it can be concluded that the employee’s performance is influenced by the accounting information system simultaneously, while the employee’s intensity is not able to moderate the relationship between the employee’s performance towards the accounting information system.

Interactive Data Visualization: New Directions for Accounting Information Systems Research

2010 ◽  
Vol 24 (2) ◽  
pp. 1-37 ◽  
Author(s):  
William Dilla ◽  
Diane J. Janvrin ◽  
Robyn Raschke
Keyword(s):  
Data Visualization ◽  
Enterprise Resource Planning ◽  
Balanced Scorecard ◽  
Accounting Information ◽  
Resource Planning ◽  
Systems Research ◽  
Interactive Data ◽  
Visualization Techniques ◽  
The Impact ◽  
The Relationship

ABSTRACT: Many companies today utilize interactive data visualization to present accounting information to external users on their investor relations websites and to internal users in applications such as enterprise resource planning, Balanced Scorecard, network security, and fraud detection systems. We develop a taxonomy for examining the current state of interactive data visualization research related to accounting decision making. We organize our review around three themes: the relationship between task characteristics and interactive data visualization techniques, the relationship between decision maker characteristics and interactive data visualization techniques, and the impact of interactive data visualization techniques on decision processes and outcomes. The review categorizes relevant research, describes the research questions addressed, and suggests avenues for further research.

scholarly journals The Effect of Implementing Accounting Information Systems on the Internal Control Efficiency in the commercial banking sector in the Kingdom of Saudi Arabia: أثر استخدام أنظمة المعلومات المحاسبية على كفاءة الرقابة الداخلية في قطاع المصارف التجارية في المملكة العربية السعودية

2019 ◽  
Vol 3 (8) ◽  
Author(s):  
Reem Bakr Qutb  , Rawia Reza Obaid
Keyword(s):  
Saudi Arabia ◽  
Information Systems ◽  
Internal Control ◽  
Banking Sector ◽  
Accounting Information ◽  
Study Data ◽  
Commercial Banking ◽  
Inductive Method ◽  
Accounting Information Systems ◽  
The Impact

This study aimed to examine the impact of accounting information systems on the efficiency of internal control in the commercial banking sector in Saudi Arabia. The accounting information systems are the main engine and infrastructure of contemporary management and the main source of information. This topic was chosen for its importance, which stems from the importance of the efficiency of internal control, whether for researchers, workers or stock holders in a key sector (banks). In terms of the methodology of the study; the study relied on the inductive method in the theoretical review. In the application framework, the analytical descriptive method was adopted. The study data were collected by means of the research tool represented in the questionnaire. A sample of the study was presented by the staff of the commercial banks in Saudi Arabia. The SPSS program was used to analyze the study data. The most important results of the study, the existence of a clear objective of accounting information systems according to the views of the sample study. Internal control is one of its first goals and concerns that it is based on protecting the bank's assets. One of the main implications of the use of accounting information systems in the effectiveness of internal control is to contribute to the provision of indicators and standards that assist management in detecting financial deviations to assist the internal control department of banks.    

scholarly journals The Impact of Accounting Information System on Organizational Performance through Good University’s Private Governance in Indonesia

Webology ◽  
2021 ◽  
Vol 18 (Special Issue 04) ◽  
pp. 1373-1388
Author(s):  
Zulia Hanum ◽  
Erl ina ◽  
Iskandar Muda ◽  
Rina Bukit ◽  
Muh yarsyah
Keyword(s):  
Information System ◽  
Organizational Performance ◽  
Accounting Information ◽  
Study Data ◽  
Private Governance ◽  
Accounting Information System ◽  
Accounting Information Systems ◽  
Causal Comparative ◽  
The Impact ◽  
The City

The purpose of this research is to analyze and test the impact of accounting information systems on good university governance, the research designed used to test the hypothesis causal-comparative (Causal-Comparative Research method), universities in Medan, North Sumatera Indonesia. a sample of 25 private universities in the city of Medan. Data collection techniques are how to arrange interview instruments, perform data triangulation. Interviews were carried out later in this study, data will be analyzed using statistical analysis. The data were processed using Smart PLS data processing tools. The results of the study were the impact of accounting information system on organizational performance through Good University’s private governance in Medan City, North Sumatera, Indonesia.

scholarly journals A Review of the Impact of Accounting Information System for Effective Internal Control on Firm Performance

2017 ◽  
Vol 1 (2) ◽  
pp. 52-59
Author(s):  
Susan Peter Teru ◽  
Innocent Idoku ◽  
Jane Tinyang Ndeyati
Keyword(s):  
Information System ◽  
Information Systems ◽  
Internal Control ◽  
Accounting Information ◽  
Business Environment ◽  
Global Business ◽  
Accounting Information System ◽  
Accounting Information Systems ◽  
Information Reliability ◽  
The Impact

Businesses today operate in a highly competitive and changing global business environment and therefore require information system that provides speedy responses to the complex business issue. The rapid development in information technology (IT) has aided companies to generate and make use accounting information systems (AIS), and the qualitative characteristics of any accounting information system to make it effective can be sustained if there is proper internal control system. When companies and businesses adjust and regulate their computerized technique of internal control machinery according to accounting information system (AIS), there would be assurances of the reliability of financial information processes, the control measures of effectiveness and efficiency of the information reliability will be boasted, effectual and improved operative goals and enhanced performance. Therefore, this study focused and look at the influence of accounting information systems (AIS) for effective internal control on firm's performance and found out that when controls are operated efficiently and effectively, there will be improved performance, better accounting information reliability for better decision making for both the internal and external users.

scholarly journals The Impact of Computerized Accounting Information Systems Risks on the Quality of Accounting Information

2021 ◽  
Vol 16 (7) ◽  
pp. 91
Author(s):  
Mohammed Al Haija
Keyword(s):  
Information Systems ◽  
Hypothesis Test ◽  
Accounting Information ◽  
Accounting Information System ◽  
Accounting Information Systems ◽  
Quality Of Accounting Information ◽  
Technological Developments ◽  
External Causes ◽  
The Impact

This study aimed to know the impact of computerized accounting information systems risks on the quality of accounting information and to achieve the study objectives, 60 questionnaires were distributed to workers at the administrative levels in Jordanian commercial banks. The number of rounded questionnaires valid for statistical analysis reached 40, i.e. 67% of the distributed questionnaires. The results of the study showed the following: Accounting information systems are exposed to several risks that threaten their security. The study revealed that most of the risks are the result of internal reasons and not external causes, and they arise due to unintended errors or negligence. The risks of computerized accounting information systems affect the quality of accounting information. Based on the results of the hypothesis test, the three null hypotheses were rejected for the study. In light of the results of the study, the researcher recommended a set of recommendations: Holding training courses to raise the practical and scientific qualification in accounting and technology that keeps pace with technological developments in general for employees assigned to operate accounting information systems. Determine the persons authorized to enter the accounting information system and set a password for them.

Accounting Information Systems course: perceptions of accounting and non-accounting students

2017 ◽  
Vol 12 (3) ◽  
pp. 258-268 ◽  
Author(s):  
Petros Lois ◽  
Efthalia Tabouratzi ◽  
Georgios Makrygiannakis
Keyword(s):  
Enterprise Resource Planning ◽  
Accounting Information ◽  
Resource Planning ◽  
Study Groups ◽  
Accounting Students ◽  
Market Development ◽  
Accounting Information System ◽  
Content Type ◽  
Accounting Information Systems ◽  
Management Accountants

Purpose The purpose of this paper is to explore how the delivery of an accounting information system (AIS) course affects the perceptions of accounting and non-accounting students, and whether these differences are important enough to suggest the separate the delivery of this course. Design/methodology/approach A questionnaire was distributed during the last teaching weeks of the AIS course in a Cypriot University. A comparative analysis between the two study groups, i.e. accounting and non-accounting students, followed. Findings The findings suggest that the successful delivery of the course reinforces the positive perceptions of the accounting group, and increases the interests and the positive perceptions of the non-accountants. Originality/value Following the development of the enterprise resource planning and the hybridization of the accountants’ role, non-accountants are increasingly engaged in practices traditionally performed by financial or management accountants. That market development may motivate business schools to offer AIS courses to non-accounting students. This study addresses this unexplored topic.

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