Contingent Effects of System Development Life Cycle Critical Success Factors on Accounting Information System Effectiveness

Author(s):  
Husam Abu Khadra ◽  
Talal Al-Hayale ◽  
Nabil Al-Nasir

The aim of this study was to explore the critical success factors that affect accounting information systems development fitness in Jordanian industrial companies. In addition, the paper aims to test the effectiveness level of the AIS and causality relation between the system development process and its effectiveness level. A survey using self-administered questionnaire has been carried out to achieve the study objectives. The study results reveal that Jordanian industrial companies do not have effective accounting information systems; there is no enough evidence that support the sole relationship between the system development process and its effectiveness level.

2020 ◽  
Vol 19 (1) ◽  
Author(s):  
Sharina Tajul Urus ◽  

The role of Information System (IS) has changed and progressed rigorously over the last decade because of its ability to speed up the decision-making process. Effective and efficient management of an organization is usually reflected through the quality of decision made through financial systems like Accounting Information Systems (AIS). AIS is often viewed as medium to enhance the capability and efficiency of business operations. However, previous studies have suggested that the success of AIS often relies on critical success factors. This study aims to examine the critical success factors on the net benefits of AIS. The purpose of this paper is to determine the influence of system quality, service quality, system use and user satisfaction and the interaction of these factors on the AIS net benefits. Based upon the lens of DeLone and McLean’s Information System Success Model (2003), this study adopted a quantitative method through an online survey of 150 AIS users at various Malaysian organizations. Data was analysed by using the multiple regression method. The result suggests that system quality and service quality influence system use and user satisfaction which also affect net benefits of AIS. This study extends the existing IS literature especially in identifying the critical success factors on net benefits of AIS. Ultimately, the use of the critical success factors of AIS can raise the level of users’ belief in it. From the practitioners’ perspective, this study can be useful for organizations when selecting and implementing a system. KEYWORDS: Accounting Information Systems (AIS), Critical Success Factors, DeLone and McLean ISSM, Malaysian Organizations.


2017 ◽  
Vol 9 (12) ◽  
pp. 162
Author(s):  
Omran Ahmad Mohammad Al-Ibbini

The ever-increasing complexities and controversial challenges in today’s accounting and financial environment require organizations to adopt and use high-quality accounting information systems. The study aimed to develop a conceptual framework for exploring the critical success factors that affect the quality of accounting information systems and the expected performance. After reviewing extensively the related literature, the study’s framework identified the quality of accounting information systems’ critical factors in terms of top management support, education and training, continuous improvement, user involvement, and risk management. The quality of accounting information systems has seven dimensions which were accuracy, audit ability, reliability, security, timeliness, flexibility, and user satisfaction. Furthermore, the study’s framework identified three major expected outcomes which are efficiency, effectiveness, and the integration of accounting and financial information from different sources.


Author(s):  
Kenneth R. Ohnemus

The sheer volume of information, 15 books and over 1,500 graphics, contained in CSC's corporate system development methodology, Catalyst,sm has created a need to have this information on-line. On-line access, it was felt, would dramatically impact productivity. To help support users and facilitate the use of Catalyst, the Microsoft (MS) help system, in conjunction with RoboHELPTM, was used to put Catalyst online in a hypertext format. Incorporating feedback and usability concerns was key in determining how its more than 20,000 users could best utilize this product. The design evolved over several months and in its final form also extended the limited functionality of the MS help system, providing a more robust product. This paper discusses the challenges surrounding the design of a large windows help system, approximately 53 MB in size (33 MB when fully compressed). The lessons learned can form the basis for creating an effective help system development process for meeting users' needs.


2011 ◽  
pp. 277-299 ◽  
Author(s):  
Hongjiang Xu ◽  
Andy Koronius ◽  
Noel Brown

Information is the key resource of today’s organizations, and therefore, quality information is critical to organizations’ success. Accounting information systems (AIS) in particular, requires high quality information. This chapter discusses critical success factors for data quality in accounting information systems. A model for factors that impact on data quality in AIS was proposed, and then examined in seven Australian case studies. The detailed discussion of each factor was included, and it was found that education and training, nature of AIS, and top management commitment are the most critical factors. The findings of the study would help organizations to focus on important factors to obtain better benefit from less effort. Top management, IT and accounting professionals should be able to gain the better understanding of accounting information systems’ data quality management from the discussion of this chapter.


2017 ◽  
Vol 10 (6) ◽  
pp. 199 ◽  
Author(s):  
Qasim Alawaqleh ◽  
Mahmoud Al-Sohaimat

The study aimed to measure the relationship between the investment decision-making in the industrial companies listed in the Saudi Stock Market with the (IVs) characteristics of the accounting information systems (appropriateness and reliability, comparability and understanding), and renovation and maintenance of the hardware and software. The problem in the Kingdom of Saudi Arabia is that the government depends on oil revenues more than on attracting investments, therefore, the importance of this study is constituted by the provision of critical recommendations to policy makers in the Kingdom of Saudi Arabia in order to overcome this issue and improve the investments. In order to achieve the objectives of this study, questionnaires were administered to 194 people representing the study population; a multiple regression (standard regression) was also used to test the study hypotheses. In general, all variables were positively significantly related with the investment decision-making.The findings of this study also showed that the independent variables explained more than 65% of the variance in investment decision-making. The Saudi government and policy makers should issue new regulations to increase the interest in accounting information systems in order to attract the investment. In relation to the practical and theoretical contribution, this study used new variables in the new model, such as renovation and maintenance of the hardware and software. Furthermore, practical contribution will help policy makers and the Saudi government to advance in this area and implement new policies for investors in order to protect the economy and the society stability due to the war in Yemen and Syria.


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