scholarly journals Impact of Corporate Governance on the Effectiveness of Accounting Information System in Jordanian Industrial Companies

2017 ◽  
Vol 10 (10) ◽  
pp. 1
Author(s):  
Feras Izzat Oqlah Kasasbeh
Keyword(s):  
Decision Making ◽  
Information System ◽  
Corporate Governance ◽  
Performance Evaluation ◽  
Accounting Information ◽  
Ease Of Use ◽  
Data Driven ◽  
Accounting Information System ◽  
Industrial Companies ◽  
The Impact

In this study, the impact of corporate governance factors on the effectiveness of accounting information system has been investigated considering Jordanian Industrial Companies. Authors considered the influence of corporate governance factors such as organisational vision, and goal translation, data-driven decision making, expertise and experience of governing committee, KPI based performance evaluation and effective collaboration between leaders and departments on the effectiveness of accounting information system. The effectiveness of accounting information system has been measured by the ease of use, security, storage, it's usability for delivery and decision making. The secondary data was collected using a questionnaire from 30 accounting firms in Jordan. Specialised software called Statistical Package for the Social Sciences (SPSS) has been used to analyse the data gathered and draw conclusions. Authors found that AIS is an effective tool for decision making and performance evaluation when management adopts the data-driven approach. However, for an effective AIS, it must be governed by subject matter experts who have expertise and experience is financial and accounting methodologies. Authors emphasised on the role of the leadership team in creating a clear vision and ASMART goals so that the AIS system can be aligned and help the departments to deliver on targets. It was observed that effective communication, collaboration among the leaders and departments significantly influence the effectiveness of AIS structure and it's ability to deliver results.

Accounting Information System as an Aid to Decision Making In Food and Beverages Companies in Nigeria

2013 ◽  
Vol 03 (09) ◽  
pp. 26-33
Author(s):  
Adebayo Mudashiru ◽  
Idowu K.A ◽  
Yusuf Babatunde ◽  
Bolarinwa S.A.
Keyword(s):  
Decision Making ◽  
Information System ◽  
Regression Analysis ◽  
Accounting Information ◽  
Primary Data ◽  
Accounting Information System ◽  
Effective Decision ◽  
Overall Performance ◽  
Indispensable Tool ◽  
The Impact

This study tends to critically examine the impact of accounting information system in assisting organizations in making sound and effective decision. The major source of data to this research is primary data through the administration of questionnaires. Regression analysis and Karl Pearson’s correlation was used for the data analysis. The findings show that accounting information system is an indispensable tool in decision making in today’s turbulent world. Organizations are however, advised to invest on information technology tools as it improve their efficiency, effectiveness and their overall performance.

scholarly journals The effect of accounting information system on corporate governance

Accounting ◽  
2021 ◽  
pp. 99-110
Author(s):  
Kayed Ab Allah Al-Attar
Keyword(s):  
Information System ◽  
Corporate Governance ◽  
Performance Evaluation ◽  
Accounting Information ◽  
Accounting Standards ◽  
Fiscal Year ◽  
Accounting Information System ◽  
Quality Of Accounting Information ◽  
Survey Results

In this study, (72) financial managers and managers of the accounting department within the pharmaceutical industry in Jordan during the fiscal year 2019-2020 were exposed to a questionnaire in order to examine the influence of AIS applications on the outcomes of accounting corporate governance. Researcher adopted accounting governance variables from different studies and included Control, Commitment to Accounting Standards, Performance Evaluation and Add Confidence and Credibility to the survey. Results of study indicated an influence of all given variables of accounting governance on the outcomes of corporate governance which is attributed to the quality of accounting information and making sure that all information given are based on the standards of accounting. Some recommendations were presented with the study later on.

scholarly journals Students’ Perceptions on Studying Accounting Information System Course

2017 ◽  
Vol 8 (2) ◽  
pp. 1 ◽  
Author(s):  
Helen Wong ◽  
Raymond Wong
Keyword(s):  
Information Technology ◽  
Information System ◽  
Accounting Information ◽  
Ease Of Use ◽  
Financial Information ◽  
Decision Makers ◽  
Accounting Information System ◽  
Business World ◽  
Business Transactions ◽  
Perceptions Of Students

Information technology improves our lives and changes the business world. Business transactions and activities can now be handled by the computer system efficiently and effectively, and make the financial information quickly available for decision makers. Learning accounting information system becomes essential in nowadays study. Not only academic study at schools, professional bodies also require members to have knowledge in accounting information system. To understand the perceptions of students on the course of accounting information system, this study investigate their perceptions on ease of use, usefulness and acceptance. It provides insights to academics on planning the course of accounting information system for the students.

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 ANALISIS SISTEM PEMPROSESAN TRANSAKSI PADA SIKLUS REVENUE PT SIG

2016 ◽  
Vol 2 (2) ◽  
Author(s):  
Arthaingan H. Mutiha
Keyword(s):  
Decision Making ◽  
Information System ◽  
Accounting Information ◽  
Reliable Information ◽  
Flow Diagram ◽  
Management Decision ◽  
Accounting Information System ◽  
Management Decision Making ◽  
Data Flow Diagram ◽  
Modelling Process

Good accounting information system is information system that can generate accurate, on time and reliable information for management decision making.  The use of database  to keep the financial transaction  and operasional transaction data must be integrated.  Integrated database will avoid redundant data and keep the currency of data.  Single database in each division will be time consuming, expensive and will cause inconsistency of data.  This will be the disadvantage for the company to compete.  PT SIG is the company operating in freight forwarding industry.  One of the main responsibility is to manage the delivery of package from one place to another place all over the world and to manage all documents related to the shipping.  The management of documents in this industry is very complex, therefore the need to handle the documents in the efficient, complete, fast and zero errror is the prime need of the management.  The documents distributed in this industry are  complex.  The shipment of the package can be performed if the whole documents are complete.  Unfortunatelly, the company can not manage its documents efficiently and effectively.  Documents are manually generated and also manually distributed.  The analysis in this research is the modelling process analyis that will become the basis for the designing of the system.  Modelling process used in this research is Data Flow Diagram.  The analysis of Information System of PT SIG is capable of giving some recomendation to solve the company problem in getting data accuratelly,on time and also to give the best service to  the customer The reliable accounting information system is the system that can generate accurate, on time and reliable information for management decision making and to serve customer in a better way.Keyword : analysis information system, proces modelling, data flow diagram

Sign in / Sign up

Export Citation Format

Share Document