scholarly journals The Impact of the Use of Accounting Information Systems on the Quality of Financial Data

2018 ◽  
Vol 11 (5) ◽  
pp. 143
Author(s):  
Firas A. N. Al-Dalabih
Keyword(s):  
Information Systems ◽  
Accounting Information ◽  
Financial Data ◽  
Accounting Information Systems ◽  
Service Companies ◽  
Study Results ◽  
Technological Developments ◽  
Service Sectors ◽  
The Impact

This study aimed at identifying the effect of the use of accounting information systems on the quality of financial data, applied over service companies of Amman Stock Market. The study sample consisted of (70) individuals who work in different service sectors, where a questionnaire was designed and distributed. (56)Valid questionnaires were retrieved for statistical analysis purposes (80%).The study results indicated that there is a statistically significant positive effect of the nature and security of accounting information systems on the quality of financial data. However, the inputs of the accounting information systems did not affect the quality of the financial data. The level of quality of the financial data that the Jordanian service companies depend on has been found to be high.The results of this study showed significant differences at (α ≤ 0.05) among the Jordanian service companies in terms of the nature, inputs and security of accounting information systems and the quality of financial data attributed to the sector to which the company belongs.Based on these results, the study came out with several recommendations, the most important of which is that Jordanian service companies should be keen to update the accounting information systems used in accordance with the technological developments, and the necessity of Jordanian service companies to continue to pay attention to the quality of financial data provided to their beneficiaries, which are used to evaluate the company’s performance.

scholarly journals The Impact of Computerized Accounting Information Systems Risks on the Quality of Accounting Information

2021 ◽  
Vol 16 (7) ◽  
pp. 91
Author(s):  
Mohammed Al Haija
Keyword(s):  
Information Systems ◽  
Hypothesis Test ◽  
Accounting Information ◽  
Accounting Information System ◽  
Accounting Information Systems ◽  
Quality Of Accounting Information ◽  
Technological Developments ◽  
External Causes ◽  
The Impact

This study aimed to know the impact of computerized accounting information systems risks on the quality of accounting information and to achieve the study objectives, 60 questionnaires were distributed to workers at the administrative levels in Jordanian commercial banks. The number of rounded questionnaires valid for statistical analysis reached 40, i.e. 67% of the distributed questionnaires. The results of the study showed the following: Accounting information systems are exposed to several risks that threaten their security. The study revealed that most of the risks are the result of internal reasons and not external causes, and they arise due to unintended errors or negligence. The risks of computerized accounting information systems affect the quality of accounting information. Based on the results of the hypothesis test, the three null hypotheses were rejected for the study. In light of the results of the study, the researcher recommended a set of recommendations: Holding training courses to raise the practical and scientific qualification in accounting and technology that keeps pace with technological developments in general for employees assigned to operate accounting information systems. Determine the persons authorized to enter the accounting information system and set a password for them.

scholarly journals Determinants of Accounting Information System in pt. Indomarco Adi Prima, Jember Branch

2020 ◽  
Vol 1 (1) ◽  
pp. 70-77
Author(s):  
Rina Dian AGUSTIN ◽  
Muhammad FIRDAUS ◽  
Nanda WIDANINGGAR
Keyword(s):  
Information Systems ◽  
Accounting Information ◽  
User Involvement ◽  
Education And Training ◽  
Coefficient Of Determination ◽  
Accounting Data ◽  
Accounting Information Systems ◽  
The Impact ◽  
And Training

The fundamental role of Accounting Information Systems (AIS) in organizations was a processor of accounting data to produce quality accounting information to support the company's internal activities, which had a significant correlation with the external. By the purposive sampling method, this study aims to analyze the impact of Education and Training Programs, Involvement of System Users, and Human Resources (HR) Competence on the Quality of Accounting Information Systems at PT. Indomarco Adi Prima Jember Branch, since there were ineffective process in selling application, by the late of manager approval and the network problem. The population in this study were all of employees who use Information Systems at PT. Indomarco Adi Prima Jember Branch. The method used was multiple regression, the data collection technique was questionnaire, and the result showed that the variable Education and Training Program significantly influences the quality of the AIS, System User Involvement variable significantly influences the quality of SIA, and HR competency variable significantly influences the quality of SIA and the coefficient of determination (R2) of all independent variables strongly explained the dependent variable.

Determinants of Accounting Information System in PT. Indomarco Adi Prima, Jember Branch

2020 ◽  
Vol 1 (1) ◽  
pp. 70-76
Author(s):  
Rina Dian Agustin ◽  
Muhammad Firdaus ◽  
Nanda Widaninggar
Keyword(s):  
Information Systems ◽  
Training Programs ◽  
Accounting Information ◽  
Education And Training ◽  
Coefficient Of Determination ◽  
Accounting Information Systems ◽  
Quality Of Accounting Information ◽  
The Impact ◽  
And Training

This study aims to analyze the impact of Education and Training Programs, Involvement of System Users, and Human Resources (HR) Competence on the Quality of Accounting Information Systems at PT. Indomarco Adi Prima Jember Branch, since there were ineffective process in selling application, by the late of manager approval and the network problem. The population in this study are all employees who use Information Systems at PT. Indomarco Adi Prima Jember Branch. The analytical method in this study uses the validity and reliability test, the Classic Assumption Test is a normality test, a multicollinearity test, and the heteroscedasticity test. Multiple Linear Regression Analysis, hypothesis test, using t test and coefficient of determination (R2). The results showed that Education and Training Programs, System Users Involvement, and HR Competencies significantly impact the Quality of Accounting Information Systems, and the coefficient of determination (R2) of all independent variables strongly explained the dependent variable.

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 The Impact of Accounting on Environmental Costs to Improve the Quality of Accounting Information in the Jordanian Industrial Companies

2017 ◽  
Vol 12 (6) ◽  
pp. 104
Author(s):  
Atalla M. Alqotaish ◽  
Adel M. Qatawneh
Keyword(s):  
Accounting Information ◽  
Environmental Cost ◽  
Environmental Costs ◽  
Statistical Relationship ◽  
Industrial Companies ◽  
Study Results ◽  
Quality Of Accounting Information ◽  
Collective Performance ◽  
The Impact

The Impact of Accounting of Environmental Costs to Improve the Quality of Accounting Information in the Jordanian Industrial Companies is a study aimed to explore the importance of accounting on environmental cost in the improve of the quality of accounting information. Data were collected through from the Jordanian companies and a questionnaire distributed among the workers of offices and departments of accounting in the industrial companies listed in Jordan stock market. The study came up with the following findings: The study has shown that there exists a significant statistical relationship between the size of environmentally-related accounting disclosure of information for publicly owned companies and the adequacy of financial listing of such companies. The study has shown that there exists a significant statistical relationship between Investors decisions and the information provided by the collective performance disclosure. As per the study results, we recommend the following: The necessity of accountants' obligation towards environmentally-related auditing information provided with the financial reports, and the necessity of emphasizing on information importance as provided by the environmentally-related collective performance.

scholarly journals An Analysis of the Effects on Application of Management Accounting Information Systems and Quality Management Accounting Information

2015 ◽  
Vol 7 (3) ◽  
pp. 80-92
Author(s):  
Widia Astuty
Keyword(s):  
Information System ◽  
Organizational Culture ◽  
Information Systems ◽  
Information Management ◽  
Management Accounting ◽  
Accounting Information ◽  
Business Environment ◽  
Accounting Information System ◽  
Accounting Information Systems

The study aims to prove empirically; (i) the influence of the business environment for the application of management accounting information systems; (ii) the influence of ethics on the application of management accounting information systems; (iii) the influence of organizational culture on the implementation of management accounting information systems; and (iv) the effect of the application of management accounting information system on the quality of management accounting information. The motivation of this study due to a phenomenon of having an integration on management accounting information system whereby the information generated is not qualified, as well as the uncertainty of business environment, ethics and organizational culture which are yet to have optimal conditions. The method used is explanatory research with a survey approach, using a statistical tool of SEM Partial Linear Regression, with the aim to obtain facts concerning the occurance of phenomena, seek actual and systematic information on the application of management accounting information systems, and the quality of accounting information management. The results showed that all variable of the business environment, ethics, organizational culture affect the application of accounting information management system; and the application of management accounting information system affects the quality of information management accounting.

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.

Why Dynamic Capacity Influences the Quality of Management Accounting Information Systems in the Public Sector?

2021 ◽  
Author(s):  
Dian Wahyuningsih ◽  
Dio Caisar Darma ◽  
R. Ayke Nuraliaty ◽  
Jati Kasuma ◽  
Tanase Tasente ◽  
...  
Keyword(s):  
Information Systems ◽  
Public Sector ◽  
Management Accounting ◽  
Accounting Information ◽  
Accounting Information Systems ◽  
Dynamic Capacity ◽  
The Public

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.

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