Log in

Relevant bibliographies by topics / Accounting information systems (AIS) / Journal articles

To see the other types of publications on this topic, follow the link: Accounting information systems (AIS).

Journal articles on the topic 'Accounting information systems (AIS)'

Author: Grafiati

Published: 4 June 2021

Last updated: 25 July 2025

Create a spot-on reference in APA, MLA, Chicago, Harvard, and other styles

Select a source type:

Consult the top 50 journal articles for your research on the topic 'Accounting information systems (AIS).'

Next to every source in the list of references, there is an 'Add to bibliography' button. Press on it, and we will generate automatically the bibliographic reference to the chosen work in the citation style you need: APA, MLA, Harvard, Chicago, Vancouver, etc.

You can also download the full text of the academic publication as pdf and read online its abstract whenever available in the metadata.

Browse journal articles on a wide variety of disciplines and organise your bibliography correctly.

1

HÄCKNER, EINAR, and ANDERS NILSSON. "ACCOUNTING INFORMATION SYSTEMS IN SMEs." Journal of Enterprising Culture 07, no. 01 (1999): 37–64. http://dx.doi.org/10.1142/s0218495899000042.

Full text

Abstract:

The research questions concern the possible link between Accounting Information Systems (AIS) and profitability in small and medium-sized firms (SMEs). "Instrumental" functions of AIS are compared with profitability for 24SMEs in the Swedish prefab housing industry. Data were collected by extensive, structured interviews with firm CEOs and CFOs. Results are interpreted in the context of the "sense-making process". AIS parts include: budgets, cash management, calculations, accounting and reports. The instrumental functions are evaluated in terms of completeness, complexity, logic, consistency a

APA, Harvard, Vancouver, ISO, and other styles

2

Mediaty, M., Aini Indrijawati, Rezvita Zalsabilah Palureng, S. Surisman, and H. Hariana. "Implementation of Accounting Information Systems in SME." Golden Ratio of Finance Management 5, no. 1 (2025): 52–65. https://doi.org/10.52970/grfm.v5i1.923.

Full text

Abstract:

This study aims to analyze the implementation of Accounting Information Systems (AIS) in Micro, Small, and Medium Enterprises (SMEs) in Indonesia using the Systematic Literature Review (SLR) approach. AIS is important in improving operational efficiency, transparency, and accuracy of MSME financial data, which ultimately supports strategic decision-making and business competitiveness. However, implementing AIS in SMEs faces various challenges, such as low financial literacy, limited access to technology, and difficulties in integrating new systems with existing business practices. This study i

APA, Harvard, Vancouver, ISO, and other styles

3

Bredmar, Krister, Urban Ask, Elisabeth Frisk, and Johan Magnusson. "Accounting Information Systems Implementation and Management Accounting Change." Business Systems Research Journal 5, no. 2 (2014): 125–38. http://dx.doi.org/10.2478/bsrj-2014-0015.

Full text

Abstract:

AbstractBackground: There is an on-going discussion within management accounting research regarding how to work with performance measures. In the process of developing new forms of performance measurement the task of choosing business metrics is central. This process is closely connected to the implementation of IT solutions. Objectives: In order to understand how new performance measurement solutions are implemented and used, it becomes crucial to understand how measures are selected and how new accounting information systems (AIS) are developed and implemented. Methods/approach: The paper bu

APA, Harvard, Vancouver, ISO, and other styles

4

Lois, Petros, Efthalia Tabouratzi, and Georgios Makrygiannakis. "Accounting Information Systems course: perceptions of accounting and non-accounting students." EuroMed Journal of Business 12, no. 3 (2017): 258–68. http://dx.doi.org/10.1108/emjb-11-2016-0032.

Full text

Abstract:

Purpose The purpose of this paper is to explore how the delivery of an accounting information system (AIS) course affects the perceptions of accounting and non-accounting students, and whether these differences are important enough to suggest the separate the delivery of this course. Design/methodology/approach A questionnaire was distributed during the last teaching weeks of the AIS course in a Cypriot University. A comparative analysis between the two study groups, i.e. accounting and non-accounting students, followed. Findings The findings suggest that the successful delivery of the course

APA, Harvard, Vancouver, ISO, and other styles

5

Khalid Khan, Dr Ahmad, Ahmed Mohsen Ahmed Khormi, Dr Hassan A. Shah, and Dr Syed Mohammad Faisal. "Accounting Information Systems: Enhancing Risk Management Practices." International Journal of Multidisciplinary Research and Growth Evaluation 5, no. 6 (2024): 1313–23. https://doi.org/10.54660/.ijmrge.2024.5.6.1313-1323.

Full text

Abstract:

This research explores the relationship between Accounting Information Systems (AIS) and risk management in organizational activities, with a focus on the role of autonomous intelligence systems (AIS) in identifying, analyzing, and managing internal and external risks. A demographic analysis of 299 valid participants—balanced in gender and education levels—highlighted that most respondents held degrees, while some had diplomas. The regression analysis, using risk management (RM) and risk assessment (RA) as predictors for AIS Risk Index (AISRI), revealed a lack of model fit, explaining only 1.1

APA, Harvard, Vancouver, ISO, and other styles

6

Carolina, Yenni. "Understanding AIS User Knowledge, AIS Quality, and Accounting Information Quality." GATR Accounting and Finance Review 2, no. 3 (2017): 32–37. http://dx.doi.org/10.35609/afr.2017.2.3(5).

Full text

Abstract:

Objective - Nowadays, computer-based systems are used more to create, store and transfer information. Reliable accounting information will have impact on decision making. In other words, the success of an organization will depend heavily on the accounting information quality owned. Accounting information is generated from accounting information systems. The objective of this research is to know the extent if the knowledge influence of accounting information users towards implementation quality of accounting information systems and implication towards accounting information quality. Methodology

APA, Harvard, Vancouver, ISO, and other styles

7

Ibrahim, Fahmi, Diyana Najwa Haji Ali, and Nur Suaidah Awang Besar. "Accounting Information Systems (AIS) in SMEs." International Journal of Asian Business and Information Management 11, no. 2 (2020): 51–67. http://dx.doi.org/10.4018/ijabim.2020040104.

Full text

Abstract:

Small-medium enterprises (SMEs) have always been considered to be the backbone of Brunei's economy. As published by the OECD in 2006, SMEs constitute a high percentage of businesses, where they account for 98% of all active business enterprises, and contribute about 92% of the employment in the private sector, and at least 66% of the GDP within the non-oil sector of the economy. Since SMEs are considered to be significant for the economy, they are encouraged to improve their business performance in order to sustain their business development by enhancing their accounting information system. Th

APA, Harvard, Vancouver, ISO, and other styles

8

Cheh, John J. "Innovators Dilemma And An Association For Accounting Information Systems Educators." Review of Business Information Systems (RBIS) 4, no. 4 (2000): 77–98. http://dx.doi.org/10.19030/rbis.v4i4.5415.

Full text

Abstract:

Recently, there have been debates on whether it will be services to the accounting information systems (AIS) educators and the society if AIS educators form a new organization independent of American Accounting Association. As like any new discipline, AIS emerged from many existing disciplines, including accounting, computer science and information systems. Yet, different from their counterpart in industry, the leadership in accounting academics across the nation has been slow in embracing the new reality based on information technology and has the difficult time to make a smooth transition to

APA, Harvard, Vancouver, ISO, and other styles

9

Kearns, Grover S. "The Importance of Accounting Information Systems in the Accounting Curricula: A CPA Perspective." AIS Educator Journal 9, no. 1 (2014): 24–40. http://dx.doi.org/10.3194/1935-8156-9.1.24.

Full text

Abstract:

ABSTRACT Research regarding accounting program curricula design has been extensive. While attention has been given to generic skills, the relative importance of specific functional skills has been lacking. The importance of accounting information systems (AIS) knowledge and skills has been assumed but rarely tested although it is an integral part of most accounting programs. Little attention has been given to the comparative value of AIS topics within the overall accounting curricula. In this study, 56 CPAs were surveyed to elicit opinions about the importance of individual accounting skills a

APA, Harvard, Vancouver, ISO, and other styles

10

Nurwanah, Andi. "Cybersecurity in Accounting Information Systems: Challenges and Solutions." Advances in Applied Accounting Research 2, no. 3 (2024): 157–68. http://dx.doi.org/10.60079/aaar.v2i3.336.

Full text

Abstract:

Purpose: This study explores the challenges and solutions in securing Accounting Information Systems (AIS) amidst increasing cybersecurity threats, emphasizing the integration of technological, human, and organizational factors. Research Design and Methodology: Utilizing a qualitative approach, the study employs case studies and expert interviews across various sectors. The research framework draws on the Technology-Organization-Environment (TOE) and Socio-Technical Systems (STS) theories to provide a comprehensive analysis of AIS security dynamics. Findings and Discussion: The research identi

APA, Harvard, Vancouver, ISO, and other styles

11

Brown, Darrell L., Jesse F. Dillard, and R. Scott Marshall. "Strategically Informed, Environmentally Conscious Information Requirements for Accounting Information Systems." Journal of Information Systems 19, no. 2 (2005): 79–103. http://dx.doi.org/10.2308/jis.2005.19.2.79.

Full text

Abstract:

Accounting information systems (AIS) should provide the information firms need to manage organizational activities. Environmental considerations are increasingly important in the business world, so firms are attending more to environmental risks and activities. AIS must respond to these emerging environmental requirements. We develop an information matrix for identifying alternative management strategies for framing and responding to environmental issues. The proposed matrix provides a tool for identifying the information collected, stored, analyzed, and reported in environmentally attuned acc

APA, Harvard, Vancouver, ISO, and other styles

12

Moradi, Mahdi, Hossein Tarighi, Reza Hosseinipour, and Mahdi Saravani. "Factors influencing the learning of accounting information systems (AIS)." Journal of Economic and Administrative Sciences 36, no. 3 (2019): 226–45. http://dx.doi.org/10.1108/jeas-02-2019-0014.

Full text

Abstract:

Purpose The purpose of this paper is to investigate factors affecting the students’ learning of the concepts of the accounting information systems (AIS) in Iran. Design/methodology/approach The statistical population of the study is the accounting and auditing students (Master’s degree) who have the lesson of AIS at state and private universities, as well as the institutes of higher education in 2017. The Likert scale has been used to design questionnaires. Further, the data were analyzed using structural equation modeling with the partial least squares technique. Findings Overall, after analy

APA, Harvard, Vancouver, ISO, and other styles

13

Andi, Eloh Bahiroh, and Ana Susi Mulyani. "A Systematic Literature Review of Accounting Information Systems Implementation Success Factors." Accounting Studies and Tax Journal (COUNT) 1, no. 3 (2024): 182–94. http://dx.doi.org/10.62207/zs6wm395.

Full text

Abstract:

This study aims to investigate the influence of factors related to Accounting Information Systems (AIS) on the level of innovation in organizations. The factors analyzed include the characteristics of the Accounting Information System (AIS) for innovation, resource allocation and integrated reporting, the quality of the Accounting Information System, and the role of Strategic Management Accounting. Data was collected through surveys and analyzed using a systematic literature review method approach. The research results show that AIS characteristics that support innovation, appropriate resource

APA, Harvard, Vancouver, ISO, and other styles

14

Baldwin, Amelia A., and Alan Sangster. "Can Field-Based Studies Bridge The Accounting Information Systems Research Gap?" Review of Business Information Systems (RBIS) 2, no. 2 (1998): 21–32. http://dx.doi.org/10.19030/rbis.v2i2.5457.

Full text

Abstract:

Over the last 15 years, numerous authors have suggested that opportunities for relevant real-world research are being missed, while a large portion of accounting research lacks relevance. Although most prominent in the management accounting literature, such comments are now increasingly addressed to accounting information systems (AIS). This paper reviews the literature calling for more relevant accounting research, identifies contributions field-based research makes to AIS, considers barriers to real-world research, and calls for a shift toward real-world AIS research.

APA, Harvard, Vancouver, ISO, and other styles

15

Mustafa, Firas Mahmood, Abdulsatar Shaker Salman, Mahmood Shukur, and Sabah Abdul Wahhab Abdul Razaaq AL- Nuiami. "Strategies for Strengthening Security in Accounting Information Systems." Journal of Ecohumanism 3, no. 5 (2024): 293–15. http://dx.doi.org/10.62754/joe.v3i5.3902.

Full text

Abstract:

Background: As digital transformations reshape the landscape of financial data management, the security of Accounting Information Systems (AIS) has become a top priority. As cyber-attacks become more sophisticated, organisations worldwide have enormous challenges in protecting financial data's integrity, confidentiality, and availability. Objective: The article aims to investigate current risks to AIS security and recommend effective techniques and practices that organisations can follow to improve the security of their accounting information. The emphasis is on reducing the risks associated w

APA, Harvard, Vancouver, ISO, and other styles

16

Melindah, Devi, Wisnu Uriawan, Arisyah Fitri Andriani, and Resti Pratiwi Awaliah. "KEY SUCCESS FACTORS THE IMPLEMENTATION OF ACCOUNTING INFORMATION SYSTEMS (CASE STUDY: PT PQR)." J-AKSI : JURNAL AKUNTANSI DAN SISTEM INFORMASI 6, no. 1 (2025): 31–38. https://doi.org/10.31949/j-aksi.v6i1.12676.

Full text

Abstract:

Innovation in Accounting Information Systems (AIS) is able to encourage companies to improve their performance in terms of financial management. Accounting Information Systems (AIS) in the modern financial sector are used to manage company financial transaction data. This research examines the keys to success in utilizing AIS at PT PQR. On the app Enterprise Resource Planning (ERP), AIS is part of managing company financial data. PT PQR as a company operating in the telecommunications sector that manages many transactions is very suitable to develop AIS. This research uses a qualitative approa

APA, Harvard, Vancouver, ISO, and other styles

17

Hutchison, Paul D., and Ronald J. Daigle. "AIS Dissertations From 1986-2000: An Analysis Of Research Topic And Method." Review of Business Information Systems (RBIS) 10, no. 1 (2006): 45–58. http://dx.doi.org/10.19030/rbis.v10i1.5306.

Full text

Abstract:

This study identifies and examines accounting information systems (AIS) dissertations from 1986 through 2000 by research topic and method to provide insights into their contribution to accounting knowledge. This examination also identifies key universities where AIS dissertations have been produced by accounting faculty. AIS dissertation data are compared to Samuels and Steinbart (2002), which examines articles in the Journal of Information Systems (JIS) by AIS research topics and methods over the same period, as well as to articles in the International Journal of Accounting Information System

APA, Harvard, Vancouver, ISO, and other styles

18

Delgado, Wilson Torres, Mario Alexis Grandez Luna, Edman Silva Huamantumba, et al. "Scientific production and research trends in accounting information systems." Iberoamerican Journal of Science Measurement and Communication 5, no. 2 (2025): 1–10. https://doi.org/10.47909/ijsmc.197.

Full text

Abstract:

Objective. This study aims to analyze trends in research on accounting information systems (AIS) as reflected in the Scopus database, covering the entire period during which related works have been published. To achieve this, we have identified the main characteristics and trends of research on this topic. Design/Methodology/Approach. To perform a bibliometric analysis, data were extracted from Scopus. First, data collection was carried out. For this purpose, scientific articles published between 1961 and 2024 were selected using keywords and previously defined inclusion/exclusion criteria. In

APA, Harvard, Vancouver, ISO, and other styles

19

Murugan, Dr P. Sundara Bala, Dr Arasuraja Ganesan, Dr Prabakaran Paranthaman, and Dr V. Aruna. "Feasibility Design and Analysis of Process-aware Accounting Information System for Business Management." Indian Journal of Information Sources and Services 14, no. 2 (2024): 56–62. http://dx.doi.org/10.51983/ijiss-2024.14.2.09.

Full text

Abstract:

Accounting Information Systems (AIS), as a fundamental element of Enterprise Information Systems (EIS), are experiencing dual pressures from the enterprise management surroundings and the advancement of accounting control. The current AIS focused on functional applications needs to be revised to meet contemporary enterprise management requirements. This study suggests implementing a Process-Aware Accounting Information System (PA-AIS) that utilizes data mining techniques to enhance managing business processes. The objective is to enhance the accounting effectiveness of organizations and provid

APA, Harvard, Vancouver, ISO, and other styles

20

Murthy, Uday S. "Researching at the Intersection of Accounting and Information Technology: A Call for Action." Journal of Information Systems 30, no. 2 (2016): 159–67. http://dx.doi.org/10.2308/isys-51413.

Full text

Abstract:

ABSTRACT In this commentary, I argue for a more focused definition of accounting information systems (AIS) as a field at the intersection of accounting and information systems. I contend that the lack of a focused definition is a significant factor leading to some of the more troubling trends affecting academic research in AIS. These trends include the relative paucity of AIS research appearing in the so-called “premier” journals in accounting, the relatively small number of active academic researchers in the field, the decline in the number of doctoral students focusing specifically on AIS re

APA, Harvard, Vancouver, ISO, and other styles

21

Zoto, Erijon. "Data quality and accounting information systems: Actual performance in Albania." Perspectives of Innovations, Economics and Business 14, no. 1 (2014): 34–41. https://doi.org/10.15208/pieb.2014.04.

Full text

Abstract:

Data quality is crucial in today’s business processes, as it is generally associated with the set of data fit for use by data consumers - the persons that access, interpret and use data during their work activity. On the other hand, data quality is very important for the Accounting Information Systems’ (AIS) success, where AIS is a computer-based system that processes financial data and supports the decision making processes inside the organization. There are empirical evidences showing that data quality level in AIS has been and will always be problematic. Their interrelationship

APA, Harvard, Vancouver, ISO, and other styles

22

Firasati, Aoliyah, Fadhila Azzahra, Sausan Raihana Putri Junaedi, Amelia Evans, Muchlisina Madani, and Fitra Putri Oganda. "Role Information Technology in Increasing the Effectiveness Accounting Information Systems and Employee Performance." International Journal of Cyber and IT Service Management 4, no. 2 (2024): 114–21. https://doi.org/10.34306/ijcitsm.v4i2.167.

Full text

Abstract:

This study explores the mportant role of Information Technology (IT) in enhancing the effectiveness of Accounting Information Systems (AIS) and improving employee performance, using a moderator analysis approach. The context of the study is the increasing dependence of modern organizations on AIS for accurate financial data management and decision-making. However, the effectiveness of these systems can be influenced by various factors, including technological advancement and employee skills. The research methodology includes quantitative analysis, using survey data from various organizations i

APA, Harvard, Vancouver, ISO, and other styles

23

Kimani, Bonface. "Influence of Accounting Information Systems (AIS) on Financial Reporting Accuracy." American Journal of Accounting 6, no. 1 (2024): 37–47. http://dx.doi.org/10.47672/ajacc.1787.

Full text

Abstract:

Purpose: The aim of the study was to assess the influence of accounting information systems (AIS) on financial reporting accuracy. Methodology: This study adopted a desk methodology. A desk study research design is commonly known as secondary data collection. This is basically collecting data from existing resources preferably because of its low cost advantage as compared to a field research. Our current study looked into already published studies and reports as the data was easily accessed through online journals and libraries. Findings: Accounting Information Systems (AIS) have a

APA, Harvard, Vancouver, ISO, and other styles

24

Moudud-Ul-Huq, Syed, Md Asaduzzaman, and Tanmay Biswas. "Role of cloud computing in global accounting information systems." Bottom Line 33, no. 3 (2020): 231–50. http://dx.doi.org/10.1108/bl-01-2020-0010.

Full text

Abstract:

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 o

APA, Harvard, Vancouver, ISO, and other styles

25

Mandagi, Roy, Raymond Manopo, and Elvis Ronald Sumanti. "Accounting Information Systems in Religious Institutions: A Systematic Literature Review." Jurnal Indonesia Sosial Teknologi 5, no. 7 (2024): 3489–500. http://dx.doi.org/10.59141/jist.v5i7.1215.

Full text

Abstract:

This systematic literature review examines the design, implementation, and evaluation of accounting information systems (AIS) in religious institutions, focusing on mosques and churches. The review synthesizes findings from English and Bahasa Indonesia sources to identify common themes, challenges, and best practices in AIS development within religious contexts. A comprehensive search strategy was employed, guided by predefined criteria, to select relevant studies published between 2014 and 2024. Key findings highlight the importance of AIS in enhancing financial transparency, accountability,

APA, Harvard, Vancouver, ISO, and other styles

26

McCarthy, William E. "The REA Modeling Approach to Teaching Accounting Information Systems." Issues in Accounting Education 18, no. 4 (2003): 427–41. http://dx.doi.org/10.2308/iace.2003.18.4.427.

Full text

Abstract:

The REA model was first conceptualized in a paper for the 1982 The Accounting Review as a framework for building accounting systems in a shared data environment, both within enterprises and between enterprises. The model's core feature was an object pattern consisting of two mirror-image constellations that represented semantically the input and output components of a business process. The REA acronym derives from that pattern's structure, which consisted of economic Resources, economic Events, and economic Agents. Simultaneous with its research publication, REA began to be used as a framework

APA, Harvard, Vancouver, ISO, and other styles

27

Azmi, Fitriat, Tubastuvi Naelati, and Anggoro Subuh. "The Role of AIS Success on Accounting Information Quality." International Journal of Business Management and Technology 4, no. 2 (2023): 43–51. https://doi.org/10.5281/zenodo.7660274.

Full text

Abstract:

The organization requires an accounting information system (AIS) to generate information that is required in achieving organizational goals. This study aims to (1) evaluate the measurement model of AIS success; (2) analyze the effect of system quality on AIS success, and (3) analyze the effect of AIS success on the accounting information quality. The population is the government units (SKPD) in the Regional Government of Kebumen Regency. The number of respondents was 114 finance/accounting manager/staff. The type of data used in this study is primary data. Questionnaire as a data collection in

APA, Harvard, Vancouver, ISO, and other styles

28

Faisal, Amir, and Jeremia Permatahati. "KETERKAITAN INFORMASI AKUNTANSI DAN DUKUNGAN MANAJEMEN PUNCAK TERHADAP KINERJA SISTEM INFORMASI AKUNTANSI." Ekonomi Digital 1, no. 2 (2022): 87–102. http://dx.doi.org/10.55837/ed.v1i2.22.

Full text

Abstract:

This study aims to determine the relationship between information technology development, the accounting information system user capabilities, top management support and information quality on the performance of accounting information systems (AIS) in the Jakarta hotel sector. This study examined 45 hotels in the Jakarta area by using a sample population of 100 employees with varied positions and divisions in the hotel business. The research method in this thesis is descriptive statistical analysis, data quality test, classic assumption test, and hypothesis testing. The type of data used

APA, Harvard, Vancouver, ISO, and other styles

29

Hajiha, Zohreh. "Effective Factors on Alignment of Accounting Information Systems in Manufacturing Companies: Evidence from Iran." Information Management and Business Review 3, no. 3 (2011): 158–70. http://dx.doi.org/10.22610/imbr.v3i3.929.

Full text

Abstract:

This study examines accounting information systems (AIS) alignment and its effective factors in the context of manufacturing companies in industries of food and beverage, sugar, materials and pharmaceutical companies listed in Tehran Stock Exchange (TSE), in Iran. Strategic alignment is very important in increasing company's performance, however, few studies have been made to investigate the factors that affect alignment and therefore, in this study we aimed to identify different levels of AIS alignment of Iranian companies and then investigated the factors that affect in this alignment. We de

APA, Harvard, Vancouver, ISO, and other styles

30

Riner, H. Sam, and Terrye A. Stinson. "A Study Of Curriculum Issues Related To Teaching Accounting Information Systems." Review of Business Information Systems (RBIS) 8, no. 1 (2004): 47–52. http://dx.doi.org/10.19030/rbis.v8i1.4503.

Full text

Abstract:

This paper evaluates factors that educators believe contribute to an effective AIS course. Based on a survey of 100 faculty members, there is a lack of consensus about whether to include a computerized simulation in AIS, but respondents who do are less satisfied with the course than those who do not. Faculty members who are very satisfied with their AIS course consider coverage of internal controls and transaction cycles to be most important.

APA, Harvard, Vancouver, ISO, and other styles

31

TranTrung, Tuan, and Anh Huu Nguyen. "Impact of accounting information systems on corporate performance: An application of agency theory." Corporate Governance and Organizational Behavior Review 7, no. 3, special issue (2023): 429–43. http://dx.doi.org/10.22495/cgobrv7i3sip17.

Full text

Abstract:

Accounting information systems (AIS) provide appropriate information for managers to make decisions and improve corporate performance. When enterprises use appropriate AIS, enterprises can improve their corporate performance because the AIS can protect data, and assets, and generate useful information, thereby improving the decision-making process to achieve business goals (Akhter, 2022). Today, the need to apply appropriate AIS is increasing due to the influence of AIS on corporate performance (Al-Delawi & Ramo, 2020). This study is conducted to investigate AIS and the impact of AIS on th

APA, Harvard, Vancouver, ISO, and other styles

32

Nurhayati, Neni. "Factors Affecting The Performance of Accounting Information Systems with Gender as a Moderating Variable." J-MAS (Jurnal Manajemen dan Sains) 7, no. 1 (2022): 102. http://dx.doi.org/10.33087/jmas.v7i1.375.

Full text

Abstract:

This study aims to determine and analyze the effect of AIS user satisfaction, AIS personal technical ability, training and education of AIS users on AIS performance with gender as a moderating variable in all offices in Kuningan Regency either simultaneously or partially. The research method used is descriptive and verification methods. The research population is in all offices in Kuningan Regency as many as 18 offices in Kuningan Regency. Calculation of the sample using the slovin formula so that the sample is obtained as many as 74 respondents. Then the sampling was carried out using probabi

APA, Harvard, Vancouver, ISO, and other styles

33

Iman, Zare. "Study of effect of accounting information systems and softwares on qualitative features of accounting information." International Journal of Management Sciences and Business Research 1, no. 4 (2012): 01–12. https://doi.org/10.5281/zenodo.3384398.

Full text

Abstract:

Regarding to the potential capabilities of accounting information systems (AIS) and software packages as computer AIS, and regarding to the continuous changes and rapid developments of economical units, provision of relevant, reliable, and comparable financial information is necessary. To investigate this, the question is that whether IT affects qualitative features of accounting information in financial statements? To do this research, a sample of 105 confidant auditors from Tehran Stock Exchange and professors of Islamic Azad University, region 5, was selected by Simple Random Sampling (SRS)

APA, Harvard, Vancouver, ISO, and other styles

34

Zohry, Alaa Fathy, and Ahmed Abdullah Saad Al-Dhubaibi. "Optimizing Business Performance Through Effective Accounting Information Systems: The Role of System Competence and Information Quality." Journal of Risk and Financial Management 17, no. 11 (2024): 515. http://dx.doi.org/10.3390/jrfm17110515.

Full text

Abstract:

In today’s competitive business environment, accounting information systems (AISs) are crucial for organizations seeking to enhance decision making and improve performance. This study investigates the interplay between AIS competence, information quality, and system effectiveness and their collective impact on business performance within Saudi Arabian companies. Using a quantitative approach, data were collected from 123 manufacturing and service firms through a structured questionnaire. Employing structural equation modeling (SEM), this study elucidates the direct and mediating effects of AIS

APA, Harvard, Vancouver, ISO, and other styles

35

Maryanti, Istinganah Eni. "Analysis of the Development of Accounting Information Systems Research with Bibliometric Analysis." Enigma in Economics 2, no. 1 (2024): 63–68. http://dx.doi.org/10.61996/economy.v2i1.53.

Full text

Abstract:

Accounting information systems (AIS) play an important role in supporting decision-making, improving operational efficiency, and increasing organizational accountability. Along with the development of information and communication technology, AIS research continues to grow rapidly. Bibliometric analysis is an appropriate method for mapping the development of AIS research. This research uses bibliometric analysis methods with AIS scientific publication data collected from Scopus and Web of Science during the 2010-2023 period. Data was analyzed with VOSviewer to map research trends, collaboratio

APA, Harvard, Vancouver, ISO, and other styles

36

Prasad, Acklesh, and Peter Green. "Organizational Competencies and Dynamic Accounting Information System Capability: Impact on AIS Processes and Firm Performance." Journal of Information Systems 29, no. 3 (2015): 123–49. http://dx.doi.org/10.2308/isys-51127.

Full text

Abstract:

ABSTRACT Accounting information systems (AIS) capture and process accounting data and provide valuable information for decision makers. However, in a rapidly changing environment, continual management of the AIS is necessary for organizations to optimize performance outcomes. We suggest that building a dynamic AIS capability enables accounting process and organizational performance. Using the dynamic capabilities framework (Teece 2007) we propose that a dynamic AIS capability can be developed through the synergy of three competencies: having (1) a flexible AIS, (2) a complementary business int

APA, Harvard, Vancouver, ISO, and other styles

37

Diavastis, Ioannis Ε. "Exploring the Intersection of Contemporary Management Accounting Practices and Accounting Information Systems: The Impact on Hotel Performance." Journal of Risk and Financial Management 17, no. 11 (2024): 516. http://dx.doi.org/10.3390/jrfm17110516.

Full text

Abstract:

Contemporary Management Accounting Practices (MAPs) were developed to address the weaknesses of traditional practices and to meet financial managers’ need for accurate and timely information. Consequently, they contribute to optimal decision-making that enhances firms’ efficiency and competitiveness, leading to improved organizational performance. Simultaneously, the success of Accounting Information Systems (AIS) is essential, as they improve the quality of information and reporting. In information- and competition-intensive environments such as the hotel industry, AIS user satisfaction, as a

APA, Harvard, Vancouver, ISO, and other styles

38

Feriyanto, Oon, Herni Yuliantika, Bilal Abdillah, Rasya Fitriyani N.A, Ichsan Abdul R, and Sandria Ridhatullah Januar Akbara. "APPLICATION OF ACCOUNTING INFORMATION SYSTEMS IN THE COMPANY PT. RCK SORUM MOTOR." Journal of Economic Development and Village Building 1, no. 2 (2024): 118–27. http://dx.doi.org/10.59261/jedvb.v1i2.10.

Full text

Abstract:

This research focuses on sales accounting information system problems which play a role in supporting the smooth running of the sales process. The problems that occur can be overcome with an accounting information system. In carrying out its activities, companies really need clear and relevant information to make decisions. One of the information needed is company accounting information that can support the company's survival. The Accounting Information System (AIS) is a technological framework that integrates accounting processes with information technology to increase efficiency and accuracy

APA, Harvard, Vancouver, ISO, and other styles

39

Geerts, Guido L., and Barbara A. Waddington. "Delivery Of Accounting Information Systems Study Tools Through The Internet." Review of Business Information Systems (RBIS) 4, no. 1 (2000): 37–46. http://dx.doi.org/10.19030/rbis.v4i1.5387.

Full text

Abstract:

This paper presents the Internet as an alternative mechanism for delivering Accounting Information Systems (AIS) study tools. First, a comparison between Internet and tradi-tional delivery methods, such as pencil and paper, disk and CD-ROM is presented. The main advantages of the Internet over the other delivery forms are increased flex-ibility and ease of distribution. Next, we present an Internet study tool that was devel-oped for students learning cardinalities, which is a difficult data modeling topic cov-ered in many AIS courses. We first look at the design of the study tool. Then, we dis

APA, Harvard, Vancouver, ISO, and other styles

40

U. B., Sulaiman,, and Usman, A. Y. "A Narrative Review of SME Adoption of Accounting Information Systems in Nigeria." African Journal of Accounting and Financial Research 8, no. 3 (2025): 1–16. https://doi.org/10.52589/ajafr-ge9brfon.

Full text

Abstract:

This study theoretically reviewed the relevance of accounting information practice on SMEs in Nigeria. The adoption of Accounting Information Systems (AIS) among Small and Medium-sized Enterprises (SMEs) in Nigeria is essential for improving financial management, operational efficiency, and compliance with regulatory standards. Despite its potential, the adoption rate remains low due to various challenges such as high implementation costs, limited technical expertise, and inadequate infrastructure. This systemic review aims to provide a comprehensive understanding of the current state of AIS a

APA, Harvard, Vancouver, ISO, and other styles

41

Zhou, Duanning, Arsen Djatej, Yining Chen, and David Senteney. "Recruiting MIS Minors: The Impact Of In-Depth Database Exposure In The Accounting Information Systems Course." International Journal of Management & Information Systems (IJMIS) 15, no. 3 (2011): 119. http://dx.doi.org/10.19030/ijmis.v15i3.4648.

Full text

Abstract:

This study empirically examines the possible relationships between the accounting majors in-depth exposure of database knowledge and their willingness to expand their knowledge beyond the required Accounting Information Systems (AIS) course by taking additional classes leading to a Management Information Systems (MIS) minor. Our empirical results suggest that in-depth database exposure in AIS classes has a positive impact on accounting students interest in pursuing an MIS minor. The findings of this study encourage the collaboration between MIS and accounting faculty in developing AIS courses

APA, Harvard, Vancouver, ISO, and other styles

42

Coyne, Joshua G., Emily M. Coyne, and Kenton B. Walker. "A Model to Update Accounting Curricula for Emerging Technologies." Journal of Emerging Technologies in Accounting 13, no. 1 (2016): 161–69. http://dx.doi.org/10.2308/jeta-51396.

Full text

Abstract:

ABSTRACT The prevailing model for accounting information systems (AIS) courses is decades old and needs to be modernized for cutting-edge technologies and demands for information services. New graduates in accounting require new perspectives and training to enter what is becoming an important subdiscipline in accounting that prepares accountants to serve effectively as data analysts, IT auditors, and participants in systems development. One hurdle preventing the adoption of these roles is a disconnect between AIS education and AIS practice. This article identifies relevant professional compete

APA, Harvard, Vancouver, ISO, and other styles

43

Halleina Rejeki Putri Hartono, Ridho Muarief, La Ode Abdullah, Nova Maulud Widodo, Yana Dwi Christanti, and Yudha Nauval Prastyanika Putra. "The Role of Accounting Information Systems as Business Strategy at Madiun City." International Journal of Economics, Management and Accounting 1, no. 4 (2024): 467–73. https://doi.org/10.61132/ijema.v1i4.513.

Full text

Abstract:

This study aims to determine the implications of accounting information systems (AIS) as a business strategy for SMEs in Madiun City. Economic digitalization has a major effect on SMEs. One of the implications (Angelina Wijaya Tan et al., 2024) of this economic digitalization is the transformation carried out by SME actors into the digital era, including the use of Accounting Information Systems (AIS). Efficiency is needed by SMEs in order to keep up with the changing times. The use of this AIS can improve the reporting process and business processes carried out by SMEs. Another advantage (Ari

APA, Harvard, Vancouver, ISO, and other styles

44

Ramli, Ainon. "The Status of Accounting Information Systems (AIS) Adoption in the Hotel Industry." Journal of Entrepreneurship and Business 3, no. 1 (2021): 46–59. http://dx.doi.org/10.17687/jeb.v3i1.54.

Full text

Abstract:

The work systems of organizations nowadays depend on IT. Hospitality industry is one of the industries affected by the IT revolution. Studies on the use of Accounting Information Systems (AIS) in the hotel industry, especially in developing countries, are limited. Thus, this research attempts to fill the knowledge gap by exploring the adoption of AIS in the Malaysian context. The research adopts a survey approach where the data were collected through a postal questionnaire from senior accounting managers in three, four, and five star rated hotels. A total of 101 completed and usable questionna

APA, Harvard, Vancouver, ISO, and other styles

45

Shahwan, Yousef. "Methods Of Teaching To The Course Of Accounting Information Systems: Factors Of Preference." Review of Business Information Systems (RBIS) 12, no. 1 (2008): 103–12. http://dx.doi.org/10.19030/rbis.v12i1.4401.

Full text

Abstract:

Accounting information systems (AIS) is a new course of accounting in the sense that the methods of teaching may differ from one school to another. There has been no such of a standard outline that best describes the important topics to be covered in the course of AIS (McCarthy 1999). Although much effort has been made towards the development of standard lists of topical materials, the space is widely open for research in this debate. It has been noted recently that AIS course textbooks include the relational database design and development as an important part adopted by instructors in teachi

APA, Harvard, Vancouver, ISO, and other styles

46

Abed, Rajaa Ali, Ahlam Hameed Kareem, Ali Khazaal Jabbar, Jasim Gshayyish Zwaid, and Hussein Falah Hasan. "The implementation of accounting information systems on the stock return and financial performance based on information technology (IT)." Eastern-European Journal of Enterprise Technologies 5, no. 13 (125) (2023): 57–64. http://dx.doi.org/10.15587/1729-4061.2023.289424.

Full text

Abstract:

This study investigates the influence of Accounting Information Systems (AIS) on stock return and financial performance. When it comes to organizations, AIS play a crucial part in the process of acquiring, processing, and communicating financial information. The efficient functioning of AIS has the potential to impact stock returns and overall financial performance, making it an essential area of research. The study employs a comprehensive analysis of relevant literature, empirical data, and statistical techniques to examine the relationship between AIS and stock return as well as financial pe

APA, Harvard, Vancouver, ISO, and other styles

47

Businge, Winnie, and Osiemo Kengere. "Accounting Information Systems and Performance of Manufacturing Companies in Rwanda. Case of CIMERWA Plc." International Journal of Finance and Accounting 9, no. 5 (2024): 41–53. http://dx.doi.org/10.47604/ijfa.3073.

Full text

Abstract:

Purpose: The general objective of this study was to assess the effect of Accounting Information Systems (AIS) on the performance of manufacturing companies in Rwanda, focusing on a case study of CIMERWA Plc. Specifically, the study assessed the effect of Accounting Information Systems security on the performance of CIMERWA Plc, examined the effect of Accounting Information Systems accuracy on the performance of CIMERWA Plc and analysed the effect of Accounting Information Systems reliability on the performance of CIMERWA Plc. Methodology: The study was descriptive as well as correlational. A p

APA, Harvard, Vancouver, ISO, and other styles

48

Prasetianingrum, Septyana, and Yaya Sonjaya. "The Evolution of Digital Accounting and Accounting Information Systems in the Modern Business Landscape." Advances in Applied Accounting Research 2, no. 1 (2024): 39–53. http://dx.doi.org/10.60079/aaar.v2i1.165.

Full text

Abstract:

Purpose: The study aims to investigate the evolution of digital accounting and accounting information systems (AIS) in the Modern Business Landscape through a qualitative examination of the existing literature. Research Design and Methodology: Employing a systematic review approach, the research examines academic journals, books, and conference proceedings relevant to digital accounting and AIS. The selection criteria focus on publication credibility, relevance, and recency, as well as the contributions to theoretical and empirical knowledge. Data collection integrates searching, screening, an

APA, Harvard, Vancouver, ISO, and other styles

49

Bradley, Jean Ryberg, Matthew J. Behrend, and Dawna M. Drum. "Analyzing Characteristics of ERP Adopters in the AIS Curriculum." AIS Educator Journal 18, no. 1 (2023): 20–38. http://dx.doi.org/10.3194/1935-8156-18.1.20.

Full text

Abstract:

Abstract Incorporating an ERP (enterprise resource planning) software or other accounting system software into an introductory AIS (accounting information systems) course can achieve multiple learning objectives, such as teaching business processes, enhancing critical thinking, and incorporating technology into the curriculum. Many software choices are available, and all of them permit instructors to meet key AIS learning objectives while simultaneously exposing students to current technology; however, the choices have varying levels of functionality. We identify key AIS learning objectives fr

APA, Harvard, Vancouver, ISO, and other styles

50

Zwaid, Jasim Gshayyish, Hayder Basim Kareem, Rajaa Ali Abed, and Kies Fatima. "Implementation of accounting information systems and information technology (IT) in the sustainability of the developed economic units." Eastern-European Journal of Enterprise Technologies 4, no. 13 (124) (2023): 79–86. http://dx.doi.org/10.15587/1729-4061.2023.286380.

Full text

Abstract:

This paper focuses on the implementation of accounting information systems (AIS) and information technology (IT) in the sustainability of developed economic units. The objectives of this study are to characterize economic units, study the application of AIS, explain the effectiveness of AIS and IT on economic units, and investigate the role of IT specialists. To achieve these objectives, a comprehensive analysis is conducted to understand the nature, structure, and operations of developed economic units. The study explores how AIS are implemented and utilized within these units, examining the

APA, Harvard, Vancouver, ISO, and other styles

We offer discounts on all premium plans for authors whose works are included in thematic literature selections. Contact us to get a unique promo code!