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 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 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 PENGARUH PENERAPAN SISTEM ENTERPRISE RESOURCE PLANNING (ERP) DAN KUALITAS SISTEM INFORMASI AKUNTANSI TERHADAP EFEKTIVITAS PENGENDALIAN INTERNAL ATAS PELAPORAN KEUANGAN PADA PT WASKITA KARYA TBK (STUDI EMPIRIS UNIT KERJA YANG BERADA DI BAWAH KANTOR DIVISI I INFRASTRUKTUR)

2020 ◽  
Vol 5 (3) ◽  
pp. 337-343
Author(s):  
Muhammad Farradhi ◽  
Evayani Evayani
Keyword(s):  
Information Systems ◽  
Financial Reporting ◽  
Enterprise Resource Planning ◽  
Internal Control ◽  
Accounting Information ◽  
Resource Planning ◽  
Planning System ◽  
Accounting Information Systems ◽  
System Resource

This paper is intended to determine the application of Enterprise Resource Planning (ERP) applications and the quality of accounting information systems towards the implementation of internal control over financial reporting at PT. Waskita Tbk. The population in this study was PT Waskita Tbk employees who were under the Division I office in charge of the Sumatran region with a total population of 552 employees, with a sample used by 100 employees. Data analysis method in this study uses multiple regression analysis. The results showed that the simultaneous Corporate Resource Planning System and the quality of the accounting information system influence significant effect for the assistance of internal control over financial statements. While Enterprise System Resource Planning has a significant effect on internal control over financial reporting, accounting accounting information systems have a significant effect on controlling financial reporting. Researching to improve internal control over reporting, PT. Waskita Tbk. Continue to renew the use of information technology to be able to increase the use of internal control.

An Accounting Information Systems Perspective on Data Analytics and Big Data

2017 ◽  
Vol 31 (3) ◽  
pp. 101-114 ◽  
Author(s):  
Esperanza Huerta ◽  
Scott Jensen
Keyword(s):  
Big Data ◽  
Information Systems ◽  
Data Analytics ◽  
Accounting Information ◽  
Security Requirements ◽  
Future Research ◽  
Accounting Information Systems ◽  
Systems Perspective ◽  
Analytic Skills

ABSTRACT Forty-six academics and practitioners participated in the second Journal of Information Systems Conference to discuss data analytics and Big Data from an accounting information systems perspective. The panels discussed the evolving role of technology in accounting, privacy within the domain of Big Data, and people and Big Data. Throughout all three panels, several topics emerged that impact all areas of accounting—developing enhanced analytical and data handling skills; evaluating privacy, security requirements, and risks; thinking creatively; and assessing the threat of automation to the accounting profession. Other topics were specific to a segment of the profession, such as the growing demand for privacy compliance audits and the curriculum adjustments necessary to develop data analytic skills. This commentary synthesizes and expands the discussions of the conference panels and suggests potential areas for future research.

A Review of IT Governance: A Taxonomy to Inform Accounting Information Systems

2010 ◽  
Vol 24 (2) ◽  
pp. 107-146 ◽  
Author(s):  
Carla L. Wilkin ◽  
Robert H. Chenhall
Keyword(s):  
Information Systems ◽  
Accounting Information ◽  
Strategic Alignment ◽  
It Governance ◽  
Future Research ◽  
Accounting Information Systems ◽  
Technology Governance ◽  
Research Perspectives ◽  
Information Technology Governance ◽  
And Performance

ABSTRACT: This paper reviews Information Systems (IS) literature that is relevant to Information Technology Governance (ITG) and examines how it informs Accounting Information Systems (AIS). We present a taxonomy of research encompassing the focus areas identified by the IT Governance Institute (ITGI), namely Strategic Alignment (SA), Risk Management (RK), Resource Management (RM), Value Delivery (VD) and Performance Measurement (PM). Based upon 496 papers in ten IS/AIS and two Management Accounting journals over the period 1998–2008, we discuss research perspectives and identify avenues for future research. Results revealed a lack of integration between focus areas, with little about ITG as a whole.

scholarly journals Quality And Effectiveness Of Enterprise Resource Planning - Customer Relationship Management Systems: Implications For Information Systems Marketing Strategies

2011 ◽  
Vol 23 (3) ◽  
Author(s):  
Leonidas Hatzithomas ◽  
Ioannis Stamelos ◽  
Thomas Fotiadis ◽  
John Mylonakis
Keyword(s):  
Information Systems ◽  
Enterprise Resource Planning ◽  
User Satisfaction ◽  
Positive Attitude ◽  
Information Quality ◽  
Resource Planning ◽  
Customer Relationship ◽  
Future Research ◽  
System Quality ◽  
Erp Systems

The present research examines the success of Enterprise Resource Planning (ERP) systems in Greece, employing Delone and McLean’s model. The questionnaires of the study were e-mailed to the 1,049 largest organizations based on turnover and assets. The final research sample consists of 105 Greek enterprises. The list of organizations was compiled by using the Index of Companies and Products Directory (ICAP). Results show that users have more positive attitude towards system quality and information quality and less positive attitude towards service quality. Moreover, users believe that ERP systems enhance their performance and can contribute to the control of management. Furthermore, present paper proved that D&M model constitutes a causal model with the exception of the variable of system use that is only related to user satisfaction, and ERP system quality.The findings of this research trigger many theoretical and managerial implications and create lots of potential for future research in the fields of Information Systems, Management, and Marketing.

Corporate sustainability accounting information systems: a contingency-based approach

2019 ◽  
Vol 10 (2) ◽  
pp. 260-289
Author(s):  
Lina Dagiliene ◽  
Kristina Šutiene
Keyword(s):  
Information Systems ◽  
Empirical Evidence ◽  
Good Practice ◽  
Accounting Information ◽  
Small Sample ◽  
Future Research ◽  
Specific Reference ◽  
Content Type ◽  
Accounting Information Systems ◽  
Sustainability Accounting

Purpose This paper aims to explore the development of sustainability accounting information systems through lens of contingency theory. In this digital age when companies are confronted with massive sets of data, integration of financial and non-financial data, little empirical evidence exists on how sustainability issues are integrated or linked within internal corporate information systems. Design/methodology/approach A questionnaire-based survey, hypothesis testing, principal component methods and hierarchical clustering are used to provide original empirical evidence from major Lithuanian companies. Findings The main findings reveal that most companies surveyed include a sustainability strategy in their core strategy, but there is a lack of linkage with measuring and integrating sustainability outcomes within the entirety of corporate financial results. Unexpectedly, the association between stakeholders' involvement and sustainability accounting information system design was not as strong as hypothesized theoretically. Therefore, it deserves further investigation, constituting an important implication for future research. Specifically, three profiles of sustainability accounting information systems were explained, namely, integrated, fragmented and compliance systems. Research limitations/implications The limitations of this study relate to the small sample size, as sustainability-related information is still regarded quite confidential. Practical implications This result could serve as a specific reference for companies to apply integrated sustainability accounting information systems that might serve as a good practice model for companies, however, fragmented and compliance profiles are the prevailing ones. Social implications The findings are important for fostering corporate social responsibility by developing sustainability accounting information systems. Originality/value This paper contributes to the sustainability accounting and information systems literature by providing empirical evidence linking contingent factors with the development of sustainability accounting information systems.

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.

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