scholarly journals Accounting Information System in the Digital Economy in Vietnam

2021 ◽  
Vol 2 (5) ◽  
pp. 31-36
Author(s):  
Duong Thi Quynh Lien
Keyword(s):  
Information System ◽  
Human Resources ◽  
Digital Technology ◽  
Industrial Revolution ◽  
Accounting Information ◽  
Digital Economy ◽  
Accounting System ◽  
Accounting Information System ◽  
State Management ◽  
The Impact

The industrial revolution 4.0 in general and the trend of the digital economy in particular have affected all aspects of the economy. The requirements of finance and digital accounting, as well as the requirements of regional and international financial and accounting integration, require proactive preparation, taking full advantage of the advantages as well as limiting the impacts. disadvantage. That context is posing a requirement to innovate the accounting information system in the digital technology era. Therefore, learning about the impact of the digital economy on the accounting information system: accounting process, accounting human resources, and state management of accounting is essential to ensure the system effective accounting system, helping businesses seize opportunities and overcome challenges.

scholarly journals Influence of the Quality of Accrual Financial Report Information with the Roles of Accounting Information System as an Intervening Factor

2017 ◽  
Vol 8 (2) ◽  
pp. 84
Author(s):  
Dyah Purwanti ◽  
Ghulbudin Isham Natser
Keyword(s):  
Information System ◽  
Human Resources ◽  
Financial Reporting ◽  
Internal Control ◽  
Accounting Information ◽  
Primary Data ◽  
Accounting Information System ◽  
The Government ◽  
The Impact

<p>This study aims to find empirical evidence about the role of accounting information system (AIS) as intervening factors that affect the quality of financial reporting information of the government. This study uses a questionnaire that primary data collected from respondents, namely employees of the accounting department of the government units, especially a partner institution in the State Treasury Office (KPPN) 2 Jakarta. Data processing is performed by the method of partial least squares (PLS). The results of this study are the accounting information system has significantly the impact on the quality of government financial reporting information. While the capacity factor of human resources, control data input and application of Government Accounting Standards (SAP) have a significant direct effect on the AIS, is larger when compared to a direct influence on the quality of financial reporting information. Other factors, organizational commitment and internal control system has a significant influence either directly or indirectly on the quality of financial reporting information. The findings of the study are expected to provide input to the government the importance of improving the accounting information system, such as strengthening the capacity of human resources and accounting applications in realizing quality financial information.</p>

Perspective and Challenges of Blockchain Technology in the Accountability of Financial Information

2021 ◽  
pp. 1554-1577
Author(s):  
Jorge Tarifa-Fernández ◽  
María Pilar Casado-Belmonte ◽  
María J. Martínez-Romero
Keyword(s):  
Information System ◽  
Accounting Information ◽  
Financial Information ◽  
The Other ◽  
Accounting System ◽  
Accounting Information System ◽  
Blockchain Technology ◽  
Initial Stage ◽  
The One ◽  
The Impact

The accounting information system could be improved by blockchain technology, but some potential risk could arise. Thus, it is worth considering such risks. The accounting research and academic literature regarding the impact of this technology on the accounting system are in an initial stage of this emergent field. The purpose of this chapter is to go a step further on this topic and to spur additional research regarding accounting and blockchain technology. The contribution of this study is twofold. On the one hand, it shows the main technologies comprising blockchain and their main consequences understood as sources of improvement. On the other hand, it assesses said effects applied to different processes of the accounting information system. Not only does this work show implications for the accounting profession, but the effects on the primary stakeholders are also brought to light.

Perspective and Challenges of Blockchain Technology in the Accountability of Financial Information

2019 ◽  
pp. 45-68
Author(s):  
Jorge Tarifa-Fernández ◽  
María Pilar Casado-Belmonte ◽  
María J. Martínez-Romero
Keyword(s):  
Information System ◽  
Accounting Information ◽  
Financial Information ◽  
The Other ◽  
Accounting System ◽  
Accounting Information System ◽  
Blockchain Technology ◽  
Initial Stage ◽  
The One ◽  
The Impact

The accounting information system could be improved by blockchain technology, but some potential risk could arise. Thus, it is worth considering such risks. The accounting research and academic literature regarding the impact of this technology on the accounting system are in an initial stage of this emergent field. The purpose of this chapter is to go a step further on this topic and to spur additional research regarding accounting and blockchain technology. The contribution of this study is twofold. On the one hand, it shows the main technologies comprising blockchain and their main consequences understood as sources of improvement. On the other hand, it assesses said effects applied to different processes of the accounting information system. Not only does this work show implications for the accounting profession, but the effects on the primary stakeholders are also brought to light.

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.

scholarly journals The Analysis of The Impact of Accounting Information System on The Effectiveness of Internal Control

2020 ◽  
Vol 8 (1) ◽  
pp. 1-13
Author(s):  
Mas Said Resna Hadiwijaya ◽  
Agung Praptapa ◽  
Icuk Rangga Bawono
Keyword(s):  
Information System ◽  
Human Resources ◽  
Organizational Behavior ◽  
Internal Control ◽  
Accounting Information ◽  
Sampling Technique ◽  
Positive Influence ◽  
Accounting Information System ◽  
System Components ◽  
The Impact

The phenomenon of low effectiveness of internal PT. Langen Kridha Pratyangga Sumedang was presumed to form the reflection of low in accounting information system components. This presumption must be proved and seeked its truth and solution because of the accounting information system components give indication that organization was managed with good and fundamentally will produce the effective employee’s behavior in achieving organization goals. This research takes the title: The Analysis of The Impact of Accounting Information System on the Effectiveness of Internal Control (Case Study at PT. Langen Kridha Pratyangga Sumedang). The research used to approach was theory of reasoned action which explains organizational behavior in a system. The implementation of this research used quantitative method, by using purposive sampling technique. The sample size was 70 persons of employees which were distributed equally to employee whose listed as employee at PT. Langen Kridha Pratyangga and have passed 3 months trial. Questionnaire and interview are used as research technique and multiple linear regression was used as the method of analysis. The result of this research at PT. Langen Kridha Pratyangga Sumedang indicated that (1) the people/human resources have no influence on the effectiveness of internal control, (2) the procedures and instructions have significant and positive influence on the effectiveness of internal control, (3) the data have significant and positive influence on the effectiveness of internal control, (4) the software has significant and positive influence on the effectiveness of internal control, (5) information technology infrastructure has significant and positive influence on the effectiveness of internal control. The result of this research gives implication in taking policy to increase internal control effectiveness. So, The Director of PT. Langen Kridha Pratyangga Sumedang and institution that related with others have expected to pay attention on people/human resources, procedure and instruction, data, software, and technology information infrastructure because four of these variables have significant and positive influence on the internal control.

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 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.

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.

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