scholarly journals The Impact of Intellectual Capital on the Development of Efficient Accounting Information Systems Applied In the Contributing Jordanian Industrial Companies – Viewpoint of Jordanian Accountant Auditors

2017 ◽  
Vol 6 (2) ◽  
Author(s):  
Sulaiman Mustafa Al-Dalahmeh ◽  
Usama Abdilmune'm ◽  
Khalil Ebrahim Al-Dulaimi ◽  
Jamal Al-Afif
Keyword(s):  
Information Systems ◽  
Intellectual Capital ◽  
Rapid Development ◽  
Accounting Information ◽  
Accounting System ◽  
Accounting Systems ◽  
Accounting Information Systems ◽  
Industrial Companies ◽  
Knowledge Based Economy ◽  
The Impact

The field of knowledge – based economy is known by its own excrement of the importance of intellectual systems of accounting information and leading technology communications, the accounting information systems witnessed great development as a result of the rapid development and growth in the information technology, and was accompanied by a broad and growing awareness of the importance of these systems and their substantial role in the success of companies on the local and global levels, as information is a valuable resource in the companies and a vital source of their strength and effectiveness, so those companies need an intellectual and leading resource to increase the efficiency of information and develop their accounting systems, and this cannot be achieved until the intellectual capital is developed, so the purpose of this study is to state the importance of the development of intellectual capital in increasing the efficiency of the applicable accounting information systems in industrial companies. The most important findings of the study are that the efficiency of accounting information systems of any accompany is measured by the benefits gained as a result of the use of the accounting system outputs compared to the costs that are sacrificed for the construction and design of the accounting system to run it as well as having an urgent need for the development of intellectual capital to enhance the efficiency of the company where accounting information systems are applied, so we will need to activate the entrepreneurial mechanism and attract industry and preserve this important resource in any company. While the study found the need for attention to the development of intellectual capital in industrial companies and made it one of the concerns of the upper Administration because of its pioneering impact on the company's business, As a growing long – term investment which is important for the owner's companies. With the need to steer the Industrial companies to the development of a clear and transparent policy to attract and stimulate the efficient elements intellectually to raise the level and quality of their IT accounting systems.     

scholarly journals Protection of Accounting Data in the Conditions of Using Internet of Things: Problems and Prospects of Accounting Digitalization

2021 ◽  
pp. 12-19
Author(s):  
Serhiy Lehenchuk ◽  
◽  
Mykola Horodysky ◽  
Nataliia Maistrenko ◽  
◽  
...  
Keyword(s):  
Information System ◽  
Information Systems ◽  
Internet Of Things ◽  
Data Security ◽  
Accounting Information ◽  
Accounting System ◽  
Enterprise Information System ◽  
Accounting Data ◽  
Accounting Information Systems ◽  
The Impact

Today, the development of accounting as an enterprise information system directly depends on the level of development of technological innovations that are used to collect and process accounting data. The purpose of the article is to analyze the features of the influence of the Internet of Things (IoT) use on the functioning of the accounting system and to find ways to protect accounting data in such conditions. The urgency of the problem of protection of accounting data security in the conditions of implementation of IoT-technologies in enterprises activity has been grounded. The essence of IoT and the reasons for its use in the activities of enterprises have been disclosed. The advantages of IoT implementation in accounting information systems of enterprises have been analyzed. The peculiarities of the development of accounting information systems based on the use of IoT have been analyzed. Prospects for the impact of IoT on the development of audit procedures have been identified. The main directions of application of IoT technologies in accounting and audit have been allocated (to improve accounting procedures; to improve the work of the accounting service; to improve the audit process). Problems of accounting data protection in the context of each of the selected directions have been disclosed. The main reservations of IoT implementation in accounting information systems from the point of view of accounting data security have been analyzed. The main ways to improve the accounting system and procedures for controlling the formation of accounting data as a result of the implementation of IoT have been disclosed. Authors' attention is focused on the need to improve the security of accounting data when collecting and transferring them using IoT-tools because if all elements of the information system are not properly protected from unauthorized interference, instead of benefit, they will harm, providing cybercriminals with a loophole to undermine information security.

scholarly journals The Effect of the Reliability of Accounting Information Systems on Electronic Disclosures on the Stock Prices: Applied Study on Industrial Companies Listed on Amman Stock Exchange

2019 ◽  
Vol 11 (8) ◽  
pp. 14
Author(s):  
Thaker A. Syaeid
Keyword(s):  
Regression Analysis ◽  
Information Systems ◽  
Stock Prices ◽  
Stock Exchange ◽  
Accounting Information ◽  
Internal Audit ◽  
Accounting Information Systems ◽  
Industrial Companies ◽  
Amman Stock Exchange ◽  
The Impact

The study aims at identifying the impact of the reliability of the accounting information systems (security, confidentiality, privacy, the integrity of processes and readiness) on the stock prices of Jordanian industrial companies in Amman Stock Exchange and determining the effect of electronic disclosures (the appropriate timing, predictability and ability to reorganizing) in improving that impact; depending on the descriptive analytical approach, the questionnaire was designed and distributed to the sample of the study composed of directors of financial departments and divisions related to financial issues, monitoring and internal audit and information technology at industrial companies listed on Amman Stock Exchange, with the average of two questionnaires in each company. The number of questionnaires retrieved and statistically analyzed (118), (90.8%) of distributed questionnaires. The results of the multiple regression analysis showed a statistically significant effect on the reliability of accounting information systems in their dimensions (security, confidentiality, privacy, integrity of processes, and readiness) on the stock prices of Jordanian industrial companies in Amman Stock Exchange, where the moral effect appeared in all dimensions, except (security, integrity of processes). The results of the regression analysis showed that electronic disclosures were represented by (the appropriate timing, predictability and ability to reorganizing) which lead to improve the effect of accounting information systems on the stock prices of Jordanian industrial companies in Amman Stock Exchange. The study recommended to increase the level of interest in the reliability of accounting information systems, and to increase the level of its application and activation in the Jordanian industrial companies, because of its role in improving the performance of the company, and maximize their market value through its accounting information to shareholders of accurate, convenience, timely, reliable, consequently ensuring their survival and continuity, and to increase the awareness of the management of Jordanian industrial companies and financial statements preparers about the importance of electronic disclosure and the benefits it achieves in addition to the resulting risks, and adopt effective procedures to verify the security and reliability of accounting information that electronically disclosed and to transmit the information securely by users.

Role of cloud computing in global accounting information systems

2020 ◽  
Vol 33 (3) ◽  
pp. 231-250
Author(s):  
Syed Moudud-Ul-Huq ◽  
Md. Asaduzzaman ◽  
Tanmay Biswas
Keyword(s):  
Cloud Computing ◽  
Information Systems ◽  
Focal Point ◽  
Accounting Information ◽  
Cloud Services ◽  
Accounting System ◽  
Content Type ◽  
Accounting Information Systems ◽  
The Impact ◽  
Published Research

Purpose The purpose of this study is to underpin the impact of cloud computing in global accounting information systems (AIS). Moreover, it investigates the key aspects that ought to be considered by the organization before choosing to pick the correct accounting system. Design/methodology/approach The study looks at and depends on narrative investigation of previous studies. In the examination talked about the principle issues with respect to the utilization of cloud and database the executives in the AIS through developing research model. Findings The focal point of the paper is the impact of cloud computing worldview on the business area. This paper highlights different facts of cloud accounting, published research papers and the benefits and possible risks determined by the implementation of cloud services, mostly in relation to the accounting department. Originality/value Considering the numerous ramifications of cloud advancements on the present business process, there is a need for an examination of how these innovations will be used in AIS to improve precision, benefits and risks. At the same time, there is need to investigate the determinant elements of actualizing cloud advances in the AIS. More importantly, to the author’s knowledge, this is the first study that focuses on the number of published research works to show the importance of cloud computing in accounting and information systems.

scholarly journals The impact of the Risks of the Input of Accounting Information Systems on Managerial Control, Accounting Control and Internal Control in Commercial Banks in Jordan

2018 ◽  
Vol 13 (2) ◽  
pp. 96
Author(s):  
Mohammed AL-Sharairi ◽  
Atallah Al-Hosban ◽  
Hussan Thnaibat
Keyword(s):  
Information Systems ◽  
Internal Control ◽  
Commercial Banks ◽  
Accounting Information ◽  
Accounting System ◽  
Managerial Control ◽  
Accounting Information Systems ◽  
Administrative Control ◽  
Accounting Control ◽  
The Impact

The study aimed at determining the impact of the risks of the input of the accounting information systems on the accounting control, administrative control, and internal control. The questionnaire was used to obtain the study data. The study community consisted of internal auditors in commercial banks. Statistical methods were used such as: arithmetic mean, standard deviation, , and Kronbach Alpha test. The most important results of the study: the impact of the risks of accounting information systems on administrative control and accounting control and internal control. One of the most important recommendations: the need to document all the data of the accounting system, and the need to train staff on how to reduce the risks of accounting information systems in general.

scholarly journals Electronic Accounting Information Systems and Their Role in the Development Quality of the Internal Auditing by Computer: دور نظم المعلومات المحاسبية الإلكترونية في تحسين جودة المراجعة الداخلية باستخدام الحاسب الآلي (دراسة حالة شركة ليدر تكنولوجي)

2019 ◽  
Vol 3 (13) ◽  
Author(s):  
Rania Noureldin Osman, Mohamed Al-Moutaz Al-Mougtaba
Keyword(s):  
Information Systems ◽  
Accounting Information ◽  
Internal Audit ◽  
Accounting System ◽  
Internal Auditing ◽  
Audit Process ◽  
Accounting Information Systems ◽  
The Impact ◽  
The Relationship

This research addressed Electronic Accounting Information Systems and Their Role in the Development Quality of the Internal Auditing by Computer. So the main problematic of this research is keen to raise the following questions did the relationship between the application of the electronic accounting system and the quality of the performance of the internal audit process? Does the use of the computer in the internal audit process affect the quality of the accounting information? The aim of the research is to identify the electronic accounting information systems, to know the impact of the electronic accounting information systems, on the internal audit, and to devaluate the extent of the use of references. To achieve the objective of the study was the use of the curriculum. On the formulation of hypotheses scientific research and use the tow researchers the questionnaire as tool to collect data. Which reflect the views sample analysis research which was cruising through the use of the program SPSS. The researcher to prove the validity of hypotheses linking variables. Electronic Accounting Information Systems impact is positive and on the Development Quality of the Internal Auditing.    

scholarly journals Adapting to Crisis: Accounting Information Systems during the Weimar Hyperinflation

2020 ◽  
Vol 94 (3) ◽  
pp. 593-625
Author(s):  
Sebastian Hoffmann ◽  
Stephen P. Walker
Keyword(s):  
Twentieth Century ◽  
Information Systems ◽  
Human Resources ◽  
Financial Reporting ◽  
Accounting Information ◽  
Accounting Systems ◽  
Accounting Information Systems ◽  
The Face ◽  
Managerial Reporting

German corporations are characterized as having been adaptable in the face of numerous traumatizing events during the twentieth century. This article explores how firms adapted their accounting information systems during the hyperinflation of the 1920s. It suggests that responses to the crisis focused on system elements identified as key to continuing operations. Initially, firms amended selling and purchasing arrangements, modified financial reporting, and shifted managerial reporting to nonmonetary information. As inflation accelerated, human resources were diverted to maintaining critical functions, especially those related to remunerating labor. While some elements of accounting systems fell into disrepair, there were also examples of innovation.

Filling in the gaps in bookkeeping and tax accounting: A comparative analysis of international and Russian practices

2021 ◽  
Vol 24 (3) ◽  
pp. 338-368
Author(s):  
Ekaterina V. OLOMSKAYA ◽  
Andrei A. AKSENT'EV
Keyword(s):  
Information Systems ◽  
Tax Planning ◽  
Accounting System ◽  
Accounting Systems ◽  
Accounting Information System ◽  
Foreign Countries ◽  
Analysis And Synthesis ◽  
The Cost ◽  
The Impact ◽  
Tax Accounting

Subject. This article explores the origination of the differences between bookkeeping and tax accounting, and their impact on decision-making. Objectives. The article aims to examine the reasons for the discrepancies between bookkeeping and tax accounting, reveal some aspects of accounting of differences from the position of their registration in a uniform accounting system or two parallel systems, if available, and determine the impact of such gaps on investment and management decisions. Methods. For the study, we used analysis and synthesis, observation, comparison, and the dialectical and data collection methods. Results. The article reveals the key features of the interaction between bookkeeping and tax accounting in Russia and foreign countries. It justifies that in today's economic realities, addressing shortcomings between these information systems is not a necessity, and shows the possible impact of differences on investment decisions. The article also graphically presents the application of cost-plus and balance-based methods of accounting for deferred taxes depending on the way information systems are organized, as well as their comparative characteristics. Conclusions and Relevance. The discrepancies between the two accounting systems provide an opportunity to assess the impact of tax planning on drawing a veil over the accounting profit. Studying the cost and balance methods, as well as the dialectic of the interaction of tax planning with the accounting information system, remain relevant. The results of the study can be useful to accounting and tax specialists, and other stakeholders who are studying the interactions of these information systems.

scholarly journals The Relationship between Accounting Information Systems and Making Investment Decisions in the Industrial Companies Listed in the Saudi Stock Market

2017 ◽  
Vol 10 (6) ◽  
pp. 199 ◽  
Author(s):  
Qasim Alawaqleh ◽  
Mahmoud Al-Sohaimat
Keyword(s):  
Decision Making ◽  
Information Systems ◽  
Investment Decision ◽  
Accounting Information ◽  
Kingdom Of Saudi Arabia ◽  
Policy Makers ◽  
Accounting Information Systems ◽  
Industrial Companies ◽  
Investment Decision Making ◽  
The Relationship

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.

scholarly journals The Effectiveness of the Quality of Performance Using the Cost Accounting Information System in the Control of Quality Costs Study in the General Company for Electrical Industries

2019 ◽  
Vol 27 (2) ◽  
pp. 115-132
Author(s):  
Hanan Abdullah Hassan Al-Amar ◽  
Qasim Ali Omran Al-Bayati ◽  
Huda Jabbar Kadhum Al-Haiyali
Keyword(s):  
Information Systems ◽  
Raw Materials ◽  
Accounting Information ◽  
Cost Accounting ◽  
Technical Standards ◽  
Accounting Systems ◽  
Accounting Information Systems ◽  
Quality Costs ◽  
The Cost

The financial operations which carried out by economic unity are proven treatment and documenting and continuous down to makers decision by relevance objective and time and then to reflect on the decision maker in any center of responsibility. That ’s provided by the system accounting information where the source is the basis for producing important accounting information, And the cost accounting information systems of the most important information systems that deal with data processing and conversion to information of relative importance to the beneficiaries. Which is consist with The objective of the research that emphasize the importance of accounting systems in general and systems cost in particular to achieve the highest c The research has led to a number of results, the most important of which is the difficulty in controlling quality costs as well as the waste of economic resources in the company. The researchers recommended adherence to the technical standards to achieve the quality of performance as well as conducting a thorough examination of samples and focusing on the quality of raw materials and testing before use to reduce the proportion Damage.

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