scholarly journals Supply Chain Management Moderating Effect on the Nexus amid Intensity of Energy Consumption and Accounting Information System

2020 ◽  
Vol 8 (2) ◽  
pp. 35-45
Author(s):  
Waseem Yousaf ◽  
Raheel Jamil ◽  
Zardashia Nazir Chohan ◽  
Muhammad Muneeb Akmal Mughal
Keyword(s):  
Information System ◽  
Supply Chain ◽  
Energy Consumption ◽  
Sugar Industry ◽  
Accounting Information ◽  
Effective Energy ◽  
Accounting Information System ◽  
The Impact ◽  
Consumption Intensity

The goal of the existing study is to explore the impact of accounting information system (AIS) and intensity of energy on the effective energy consumption of the sugar industry in Pakistan. The goal also consist upon the moderating role of effectiveness of supply chain on the links of AIS and effective energy consumption, intensity of energy and effective energy consumption. The employees that are related with AIS and supply chain are the respondent and they provide the data by questionnaires and the data was evaluated by employing the effective tool of data analysis named as Smart-PLS. The results show that AIS and intensity of energy have positive link with the effective energy consumption. The findings also show that effectiveness of supply chain positively moderates among the links of AIS and effective energy consumption, intensity of energy and effective energy consumption. The policymakers and the upcoming researchers will be the users of this study who can get guidelines in developing regulation regarding effective energy consumption and also in exploration of this area in future.

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>

scholarly journals Influences of the environmental factors on the intention to adopt cloud based accounting information system among SMEs in Jordan

Accounting ◽  
2021 ◽  
pp. 645-654 ◽  
Author(s):  
Malek Hamed Alshirah ◽  
Abdalwali Lutfi ◽  
Ahmad Farhan Alshira’h ◽  
Mohamed Saad ◽  
Nahla Mohamad El Sayed Ibrahim ◽  
...  
Keyword(s):  
Information System ◽  
Firm Performance ◽  
Environmental Factors ◽  
Institutional Theory ◽  
Empirical Data ◽  
Accounting Information ◽  
External Factors ◽  
Accounting Information System ◽  
Intention To Adopt

The objective of this study is to examine the role of external factors including MP, CP, and NP on the intention to adopt Cloud Based Accounting Information System (CB-AIS). The study proposes a theoretical framework based on institutional theory (INT). The data were collected from small and medium sized enterprise (SMEs) operating in Jordan. A total of 600 questionnaires were distributed to selected SMEs and only 142 were returned and used for the analysis. The empirical data were analyzed using the PLS-SEM modelling. The findings showed that MP, CP, and NP had significant direct associations with the CB-AIS intention to adopt. The results provide important insights to managers, researchers and policymakers to help them understand the importance of CB-AIS adopting to enhance firm performance.

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