scholarly journals NEW PARADIGM IN ACCOUNTING INFORMATION SYSTEMS – THE ROLE OF THE LATEST INFORMATION TECHNOLOGY TRENDS

2020 ◽  
Author(s):  
Zoran Minovski ◽  
Bojan Malchev ◽  
Todor Tocev
Keyword(s):  
Information Systems ◽  
Information Technologies ◽  
New Technologies ◽  
Relevant Literature ◽  
Accounting Information ◽  
New Paradigm ◽  
Accounting Information Systems ◽  
Blockchain Technology ◽  
The Impact

The purpose of this paper is to identify the impact and benefits of the latest information technologies on Accounting Information Systems (AIS). Taking into account the numerous papers related to new technologies and their application in the accounting profession within Industry 4.0, and conducted survey about perception of practitioners in Republic of North Macedonia, this paper summarizes the characteristics and key benefits of some of the new technologies for the functioning of AIS in the digital age. First of all, the evolution of AIS is elaborated, based on theoretical and empirical analysis of the accounting process from the appearance of the first AIS up to nowadays’ services and techniques available for supporting the accounting function. The first technology to be elaborated is Big Data and its potential to change the business landscape, especially in the field of automating operation processes, customer engagements, and predictive decision-making process. Secondly, the Blockchain Technology as an example of Distributed Ledger Technology (DLT), which adoption brings new possibilities in eliminating or redefining the role of entities external to the company. Cloud Computing i.e. Cloud Accounting is the third technology which is elaborated in this paper through the services it offers on the cloud, especially the way AIS process, store and backup the sensitive and confidential data. Last but not least, Artificial Intelligence (AI), a technology that could change the professional services, the need, and opportunities that are provided for a solution to the current accounting issues. In summary, taking into account the relevant literature and the perception of the respondents-practitioners, increased use of these technologies is necessary because their application reduces costs; increases transparency and confidence in information; flexibility, i.e. no time and space restrictions on their use, etc., which is especially useful in the current state of Pandemic, caused by the virus COVID-19.

Skills vs. Concepts: A Comparison of Practitioners' and Educators' Preferences for Accounting Information Systems Proficiencies

2015 ◽  
Vol 10 (1) ◽  
pp. 5-25 ◽  
Author(s):  
Jack L. Winstead ◽  
Mitchell R. Wenger
Keyword(s):  
Information Systems ◽  
Business Cycles ◽  
New Technologies ◽  
Accounting Information ◽  
Accounting Information Systems ◽  
Public Practice ◽  
Differences Of Opinion ◽  
Accounting Software ◽  
Computer Operation ◽  
Selection Of

ABSTRACT This study investigates whether AIS instructors' selection of topics adequately prepares graduates for the expectations of employers seeking candidates who can adapt to the pace of technological change. As businesses adopt new technologies, stakeholders of the accounting profession must periodically reassess educational needs in the area of accounting information systems (AIS). Because AIS is a field that encompasses a wide variety of conceptual and skill-based topics, the selection of course topics can result in a “gap” between what academics and CPA firms expect from new accountants. Given the variety of topic areas, do academics and CPAs agree on which ones to emphasize, or what levels of proficiency are appropriate for each topic? In this study, academics and accountants, primarily in public practice, completed identical surveys regarding desired levels of proficiencies. The results suggest agreement on desired levels of proficiency regarding computer operation and use of accounting software to complete basic tasks and create reports, while suggesting differences of opinion in six other areas (understanding business cycles in an electronic environment, understanding data-sharing technologies, using XBRL, comprehending business needs and how technology could solve problems, understanding e-commerce, and the basics of safeguarding electronic accounting records). Participants concluded by offering observations about the strengths and weaknesses of newly employed accountants.

Accounting Information Systems in Public Sector towards Blockchain Technology Application: The Role of Accountants’ Emotional Intelligence in the Digital Age

2021 ◽  
Vol 12 (1) ◽  
pp. 73-94
Author(s):  
Pham Quang Huy ◽  
Vu Kien Phuc
Keyword(s):  
Emotional Intelligence ◽  
Public Sector ◽  
New Technology ◽  
Accounting Information ◽  
Accounting Information System ◽  
Accounting Information Systems ◽  
Technology Application ◽  
Public Sector Organization ◽  
Blockchain Technology ◽  
The Impact

Abstract This research ferreted out to inspect the interconnection between emotional intelligence (EI), Blockchain technology application (BLO) and the effectiveness of Accounting information system (AIS). Survey-based data obtained from 412 respondents were applied to validate the model hypotheses. Building on the statistical analysis with the support of SPSS 25.0 and SMART- PLS (partial least squares) 3.2.8 software package, the model results inferred the impact of EI on BLO. Besides, the outputs of the study accentuated on the importance of BLO on the effectiveness of AIS. These significant additions will optimistically inspire other scholars to carry on exploring the relationship between EI and BLO in enhancing the effectiveness of AIS in research settings as well as in explaining the results. On the other hand, taking these results into consideration could promote much better solutions for issues relevant to EI and new technology application among public sector organization (PSO) in term of increasing the performance of AIS.

scholarly journals IT General Controls Testing: Assessing the Effectiveness of User Access Management

2019 ◽  
Vol 14 (1) ◽  
pp. 15-34 ◽  
Author(s):  
Lorraine Lee ◽  
Rebecca Sawyer
Keyword(s):  
Information Technology ◽  
Information Systems ◽  
Accounting Information ◽  
Access Management ◽  
Graduate Level ◽  
General Control ◽  
Accounting Information Systems ◽  
User Access ◽  
It Audit

ABSTRACT The verification of Information Technology (IT) controls is a core responsibility of IT auditors. This case places the student in the role of an IT auditor assigned to test the operating effectiveness of a specific IT general control: user access management. In addition to learning about IT controls, the case introduces several Excel functions such as VLOOKUP, MATCH, INDEX, and various text functions. The student documents the results of the IT controls tests by completing a testing matrix and writing a memo. General controls, user access management, and Excel applications are all topics taught in Accounting Information Systems (AIS) and Audit courses. As such, instructors can use this case at the undergraduate or graduate level in an IT Audit, Accounting Information Systems, or Audit class.

scholarly journals Administrative accounting consulting: a new way of running a company through technology

2021 ◽  
pp. 91-104
Author(s):  
Ramiro Rodrigues Sumar
Keyword(s):  
Information Technologies ◽  
New Technologies ◽  
Entry And Exit ◽  
Electronic Library ◽  
Final Destination ◽  
Data Platform ◽  
Scientific Periodicals ◽  
The Impact ◽  
A Company

Objective: To describe the impact from the obstacles and potentialities that technology has brought to accounting consulting. Question: How can administrative accounting consulting help a company using technologies? Methods: The study is a bibliographic review. A search was conducted with the descriptors: technology; innovation; accounting; accounting on Spell’s data platform (Scientific Periodicals Electronic Library) in June 2021. The search resulted in 10 articles. Results: the results brought as obstacles: The increasing technological advance, adapt to the use of these new technologies, Centrality of the role of the accountant in traditional models, Lack of software knowledge,Lack of specialized workforce, malfunction of the connection, Skilled labor. And as potentialities: Use of different digital technologies, Agility and time gain, Convenience, inseparable relationship between technology and consultative accounting promoting agile and quality support to its various users, Customer satisfaction, Speed and flexibility and Cost reduction. Conclusions: It is understood that Information Technologies positively influence the exercise of consultative accounting, although in addition to the advantages has its disadvantages. It is worth mentioning that the technologies enable the control of accounting information for the entry and exit of materials and inputs, as well as their origin and final destination, avoiding unnecessary losses, including deviations, agility, flexibility and security.

scholarly journals Role of Computerized AIS Applications in Preserving Organizational Financial Performance during COVID19: Moderating Role of Accountants' Experience

2021 ◽  
Vol 14 (4) ◽  
pp. 87
Author(s):  
Firas Hashem
Keyword(s):  
Information Systems ◽  
Financial Performance ◽  
Management Strategies ◽  
Accounting Information ◽  
Accounting Information Systems ◽  
Risk Management Strategies ◽  
Precautionary Measures ◽  
Moderating Role

Current study aimed at examining the role of AIS application in preserving financial performance of organizations during COVID19 pandemic. Depending on quantitative approach, study utilized a questionnaire built on likert scale which was distributed on (109) individuals within Jordanian organizations. Results of study indicated that accounting information systems contributed to the continuous follow-up and knowledge of the financial performance of the organizations during the pandemic period, which in turn supported the principle of correct and quick decision-making that is in the interest of shareholders, working individuals and customers by taking precautionary measures to ensure that the organization does not reach financial insolvency in view of financial data that together constitute the informational outputs of accounting information systems. This support was backed up with the moderating variable of accountants' experience, experience in this case managed to help accountants predict the coming situations and help the organization overcome the obstacles based on their previous experiences in similar situations. Study recommended the necessity of activating risk management strategies by organizations when facing crises and epidemics

Designing Accounting Information Systems for Primary Cash Receipts and Expenditures in Open ERP-based Retail Units (ODOO)

2021 ◽  
Vol 4 (2) ◽  
pp. 199-208
Author(s):  
Ivana Larasati Putri Navalina ◽  
Ludfi Djajanto ◽  
Ari Kamayanti
Keyword(s):  
Information Technology ◽  
Information Systems ◽  
Customer Satisfaction ◽  
Accounting Information ◽  
Industrial Technology ◽  
Accounting Information Systems ◽  
Business People ◽  
Technology Revolution ◽  
Over Time

Over time, this type of cooperative business slowly begins to lose its existencedue to increasingly fierce business competition. This is because the role ofcooperatives, which is identical to the provision of basic foodstuffs for theneeds of the community, has now been taken over by the existence ofsupermarkets both in cities and in the regions. This is due to the influence ofthe industrial technology revolution 4.0 which requires business people tocontinue to be able to improve services and offer technology-basedconvenience so that it has an impact on customer satisfaction. This literaturereview aims to describe the role of the use of information technology systemsfor accounting for primary cash receipts and disbursements in cooperatives.

The Impact of Accounting Information Systems on Performance Management in the Banking Sector

2021 ◽  
pp. 1-15
Author(s):  
Bilal Khalid ◽  
Michal Kot
Keyword(s):  
Information Systems ◽  
Financial Performance ◽  
Performance Management ◽  
Banking Sector ◽  
Accounting Information ◽  
Business Environment ◽  
Accounting Information Systems ◽  
Management Techniques ◽  
The Impact

This study investigated the impact of Accounting Information Systems (AIS) on performance management in Thailand’s banking sector. The study was necessitated by the need to understand the financial performance of banks in Thailand in application of advanced management techniques, business developments, growth of the current contemporary business environment and the intensive competitive business environment in the banking sector.

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.

scholarly journals Role of Electronic Accounting Information Systems in Reducing the Phenomenon of Tax Evasion in Facilities Subject to Income and Sales Tax in the Hashemite Kingdom of Jordan

2020 ◽  
Vol 10 (2) ◽  
pp. 135
Author(s):  
Reem Oqab Hussein Al- Khasawneh
Keyword(s):  
Information Systems ◽  
Tax Evasion ◽  
Accounting Information ◽  
Sales Tax ◽  
Accounting Systems ◽  
Accounting Information Systems ◽  
Output Stages ◽  
High Degree ◽  
Very High

The study aimed at identifying the role of e-accounting information systems in reducing tax evasion in term of its three stages inputs, processing and outputs. It also explained the role of a compatibility between e-accounting systems and the instructions and procedures of income tax authority for reducing tax evasion. For achieving the purposes of the study, a questionnaire was distributed to employees of tax evasion authority, income and sales tax inspectors. The study found that using e-accounting information systems in the facilities subject to income and sales tax has contributed to a very high degree at input stage whereas the contribution of using e-accounting systems has been high at processing and output stages. In addition, the study indicated that existing the compatibility between e-accounting systems and the instructions of income and sales tax authority has highly contributed to the reduction of tax evasion. It also illustrated that the procedures and methods of professional examination of e-accounting information systems developed by income and sales tax authority have contributed to a very high degree of the reduction of tax evasion. Moreover, the study found that a sufficient experience of employees of income and sales tax authority in the field of using e-accounting information systems has contributed to a very high degree of the reduction of spreading of the phenomenon of tax evasion.

scholarly journals Pengaruh E-Commerce, Budaya Organisasi, dan Penggunaan Sistem Informasi Akuntansi terhadap Kinerja Keuangan Perusahaan pada UKM

2019 ◽  
pp. 296
Author(s):  
I Wayan Raka Purnata ◽  
I Made Sadha Suardikha
Keyword(s):  
Organizational Culture ◽  
Information Systems ◽  
Corporate Finance ◽  
Financial Performance ◽  
Sampling Method ◽  
Small And Medium Enterprises ◽  
Accounting Information ◽  
Simple Random Sampling ◽  
Accounting Information Systems ◽  
The Impact

The purpose of this study is to discuss the impact of e-commerce, organizational culture and accounting information systems on corporate finance in Small and Medium Enterprises (SMEs) in the City of Denpasar. The population in this study were all SME companies that use e-commerce in Denpasar City which collected 870 UKM units. The sampling method used in this study is probability sampling with a simple random sampling method. The results of this study indicate that E-commerce affects positively and significantly on financial performance in SMEs in Denpasar City, organizational culture supports positive and significant financial performance in SMEs in Denpasar City, as well as accounting information systems positive and significant impact on financial performance of SMEs in Denpasar City. Kata Kunci: E-commerc,  organizational culture, SIA, corporate finance, SME.

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