scholarly journals An analysis on the implementation of cloud accounting to the accounting process

Accounting ◽  
2021 ◽  
pp. 747-754 ◽  
Author(s):  
Frihardina Marsintauli ◽  
Eka Novianti ◽  
Roni Patar Situmorang ◽  
Fransiska Diana Fadjar Djoniputri
Keyword(s):  
Accounting Information ◽  
Accounting Standards ◽  
Accounting System ◽  
Security Systems ◽  
Collection Method ◽  
Accounting Systems ◽  
Accounting Information System ◽  
Qualitative And Quantitative ◽  
Technological Readiness ◽  
Financial Transactions

The use of an online accounting system is considered to be a major innovation in accounting in the application of the stages of the company's accounting cycle. The purpose of this study is to evaluate cloud-based accounting systems in terms of compliance with accounting standards, security systems using the Parkerian Hexad theory and the functions of each part of Accurate Online. The form of this research is qualitative and quantitative. The data collection method was carried out by distributing questionnaires and interviews to Accurate Online users. The sample of this research was obtained as many as 113 samples. The results of this study indicate that Accurate Online has passed all levels of technological readiness, and is on a scale of 9 in technological readiness, which has become a trusted cloud-based accounting information system that has proven to be successful in operating the technology, as well as in providing the benefits of ease of management. corporate financial transactions.

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.

scholarly journals A Unified Accounting Information Framework To Modeling Bank Accounting Systems

2011 ◽  
Vol 20 (4) ◽  
Author(s):  
Fengyi Lin
Keyword(s):  
Banking Sector ◽  
Distributed Processing ◽  
Accounting Information ◽  
Accounting System ◽  
Font Size ◽  
Accounting Systems ◽  
Accounting Information System ◽  
Trading Partners ◽  
Information Framework ◽  
Exchange Data

<p class="MsoNormal" style="text-justify: inter-ideograph; text-align: justify; line-height: 12pt; margin: 0in 0.5in 0pt; mso-line-height-rule: exactly;"><span style="font-size: 10pt;"><span style="font-family: Times New Roman;">This paper discusses the use of distributed middlewares as essential tools for facilitating electronic exchange of standard business document between managers, financial institutes, and trading partners in the banking sector. Internally, companies can benefit by creating information architectures that allow systems to easily exchange data. One less expensive and disruptive option that applies to most banks/financial institutes is used traditional mainframe (legacy) system with an array of distributed middlewares to overcome the aforementioned limitations. This paper focuses on developing a new distributed processing architecture based on client-server technology called UAIF &ndash; Unified Accounting Information Framework. UAIF is designed to assist managers/financial institutes with a transparent access to information anywhere on the LAN or WAN from any desktop and to meet management specific needs so that some of the accounting and financial works can be widely used for World Wide Web (WWW) applications via Internet or Intranet. </span></span></p><p class="MsoNormal" style="line-height: 15pt; margin: 0in 0in 0pt; mso-line-height-rule: exactly;"><span style="font-size: 10pt;"><span style="font-family: Times New Roman;">&nbsp;</span></span></p><p class="MsoNormal" style="text-justify: inter-ideograph; text-align: justify; line-height: 12pt; margin: 0in 0.5in 0pt; mso-line-height-rule: exactly;"><span style="font-size: 10pt;"><span style="font-family: Times New Roman;">For concept verification, we utilize UAIF to modeling a bank accounting system, which is based on an industrial standard CORBA architecture, XML and OMG General Ledger Facility. This methodology integrates enterprise accounting information system (AIS) with distributed systems via Internet, Intranet, and Electronic Commerce. </span></span></p>

scholarly journals One Companys Experience With Accounting Information System Changes: An Analysis Of Managers Satisfaction

2001 ◽  
Vol 5 (2) ◽  
pp. 21-36
Author(s):  
Leslie W. Weisenfeld ◽  
Larry N. Killough
Keyword(s):  
Information System ◽  
Management Accounting ◽  
Accounting Information ◽  
Accounting System ◽  
Accounting Systems ◽  
Accounting Information System ◽  
Accounting Information Systems ◽  
Management Accounting Systems ◽  
System Changes ◽  
One Year

During the past ten years management accounting has been frequently criticized by many researchers, who have then suggested ways to improve management accounting systems. As a result various companies have modified their accounting information systems by incorporating some of the suggested changes. Unfortunately, little research has been presented which analyzes managers' reactions to management accounting system changes (Bamber, 1993). This paper provides an overview of a company that upgraded its accounting information system by adopting some of the suggested changes. Results from questionnaires administered before the change, shortly after the change, and about one year after the change were used to provide a comparison of managers' reactions to the changes. The company, in this study, incorporated various changes suggested in the literature by providing managers with real-time databases and involving managers during the development of the new system. In response to the changes, the managers indicated they were more satisfied with the accounting department and the data provided and they now focused more on production quantity then previously. Therefore, the company appears to have successfully implemented changes in their accounting information system, which improved managers satisfaction with the system.

scholarly journals An Investigation on Accounting Information System, Zambia

2020 ◽  
Vol 8 (2) ◽  
pp. 13-20
Author(s):  
S Antony Sibi ◽  
S Antony Lucia Merin
Keyword(s):  
Private Education ◽  
Private School ◽  
Primary Data ◽  
Accounting System ◽  
Private Institutions ◽  
Accounting Systems ◽  
Accounting Information System ◽  
Financial Transactions ◽  
Structured Questionnaire

This study and research are to know how accounting is done in a private school, the type of accounting system being used, and its effectiveness, accounts being the recording of financial transactions is necessary to be handled well. The goal of this study is to understand how the private education sector organizes a set of manual and computerized accounting methods, procedures, and controls established to gather, record, classify, analyze, summarize, interpret and present accurate and timely financial data used. This case study gives detail on the computer and manual accounting systems and the perception of accountants on the accounting system used in private institutions. This research study highlights how private education institutions keep systematic records of financial transactions to find out the type of payment system is used, how the school protects its business if its insured, how it utilizes the operational profits, and how effective is the accounting system. This will be analyzed by a structured questionnaire that will comprise closed-ended and open-ended questions to collect the primary data from the respondents who are residing in Lusaka.

CONTROL AND MAINTENANCE OF THE ACCOUNTING SYSTEMS

2018 ◽  
Vol 28 (1) ◽  
pp. 153-157
Author(s):  
Husnija Bibuljica
Keyword(s):  
Information System ◽  
Accounting Information ◽  
Business Environment ◽  
Accounting System ◽  
Business Decisions ◽  
Accounting Systems ◽  
Accounting Information System ◽  
Business Decision ◽  
Complex Information ◽  
And Control

One of the tasks of business entity is building and creating the information system, because in today's business environment is more than ever necessary to make proper and good quality business decisions. If we were a business decision and as efficiently as it is necessary that a business entity you easy distribution of your information in several parts. Therefore, this paper will therefore be focused on the concept of accounting information system as a part of total complex information systems. Upon the basis of the focus will continue to be words on the complexity of accounting system and also the mains functions of their management or managing business information within the system. While in the last part will be discussed in relation to maintain and control of one accounting information system because the system itself requires appropriate controls with adequate maintenance.

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 DIGITALIZATION OF THE TAX ACCOUNTING SYSTEM IN THE CONDITIONS OF INTEGRATION AND MODERNIZATION OF THE ECONOMY

2020 ◽  
Author(s):  
U.B. Yusupov
Keyword(s):  
Information System ◽  
Economic Development ◽  
Accounting Information ◽  
Accounting System ◽  
Accounting Systems ◽  
Accounting Information System ◽  
Relative Independence ◽  
Communication Interaction ◽  
History Of ◽  
Tax Accounting

The article reviews the development of the tax accounting system in the conditions of integration, modernization and digitalization of the economy. The history of the formation of national accounting systems shows that at a certain stage of economic development, all States are faced with the distribution of the interests of the state and the owner, as well as the distribution of various fi nancial, tax and management reports. The rational accounting requirement determines the feasibility of its organization as a unifi ed accounting information system based on integration into the organization and eff ective relations of various types of accounting. In defi ning the communication interaction of fi nancial and tax statements as a subsystem of the corporate accounting system, it should ensure the relative independence of the organization of the accounting process from a certain type of reporting.

EVALUASI ATAS PENGENDALIAN SISTEM INFORMASI AKUNTANSI PENJUALAN PADA PT PENGELOLA PUSAT PERDAGANGAN CARINGIN UNTUK MENGUKUR EFEKTIVITAS DAN EFISIENSI PENGELOLAAN PENDAPATAN LISTRIK

2018 ◽  
Vol 1 (2) ◽  
pp. 1-10
Author(s):  
Nano Suyatna
Keyword(s):  
Human Resources ◽  
Human Error ◽  
Accounting Information ◽  
Good Control ◽  
Accounting Information System ◽  
Accounting Information Systems ◽  
Payment Methods ◽  
Reasonable Cost ◽  
Financial Transactions ◽  
A Company

In an effort to improve electricity services to customers, there needs to be a balance between the supply of electricity and revenue. Payment methods made by the Perusahaan Listrik Negara (PLN) use Postpaid and Prepaid methods. Because services with postpaid methods better meet customer satisfaction, this method is chosen. Sales Accounting Information System is an information technology-based accounting application to support financial transactions in a company to run faster, more precisely and accurately at a reasonable cost. In its operation, it takes competent human resources to not be a source of problems (human error) and adequate infrastructure. To overcome the obstacles that will arise, whether triggered by the application or by the human resources themselves, it is necessary to control both aspects. Based on this research it shows that the application  of  Sales Accounting Information Systems and existing human resources is sufficiently supportive  and  reliable  in  supporting the creation of good control as it is proven that the level of acceptance of sales targets is realized effectively and efficiently.    

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.

ANALISIS SISTEM AKUNTANSI PENGGAJIAN PADA PERUSAHAAN DAERAH AIR MINUM (PDAM) TIRTA DAROY BANDA ACEH

2018 ◽  
Vol 8 (1) ◽  
Author(s):  
Maksalmina Maksalmina
Keyword(s):  
Data Analysis ◽  
Data Reduction ◽  
Qualitative Method ◽  
Accounting Standards ◽  
Clear Picture ◽  
Accounting System ◽  
Accounting Systems ◽  
Data Presentation ◽  
Banda Aceh ◽  
Descriptive Qualitative

This research was conducted at PDAM Tirta Daroy Banda Aceh, with the aim to answer the question of how the payroll accounting system applied in PDAM Tirta Daroy Banda Aceh.This research uses descriptive qualitative method. Data obtained from interviews and documentation studies, then analyzed interactively and lasted continuously until complete so that the data has been saturated. Activity in data analysis is data reduction, data presentation, treanggulation and conclusion / verification.The results show PDAM Tirta Daroy Banda Aceh has implemented a neat and well-payroll accounting system in accordance with applicable accounting standards. Payroll accounting system in PDAM Tirta Daroy Banda Aceh is used to overcome errors and irregularities in the calculation and payment of salary. Payroll accounting systems are designed by companies to provide a clear picture of employee salaries so that they are easy to understand and easy to use.

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