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Journal articles on the topic 'Information system of accounting'

Author: Grafiati

Published: 28 May 2022

Last updated: 30 July 2025

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1

Vysochan, O., and O. Vysochan. "Apperceptive defects in accounting information system." Economics, Entrepreneurship, Management 5, no. 2 (2018): 33–38. http://dx.doi.org/10.23939/eem2018.02.033.

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Škorecová, E., and M. Farkašová. "Social information in managerial accounting and managerial information system." Agricultural Economics (Zemědělská ekonomika) 53, No. 8 (2008): 379–84. http://dx.doi.org/10.17221/892-agricecon.

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Research and historical development showed that market economy with social orientation is more effective than without it. Emerging from these facts, the paper is focused on the need of monitoring the social information in managerial accounting and in managerial information systems in enterprises. Since the social situation and the living standard of agriculture in the Slovak Republic are lagging behind, the above mentioned issues are documented in comparison with other branches of national economy. The method of Balanced Scorecard is characterized in brief as well as a new model of economy, ca

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Humaira, Rauzhatul, Yusri Hazmi, Jihan Nabila, and Fajar Ardiansyah. "Debt Accounting System Analysis in Accounting Information Systems." West Science Interdisciplinary Studies 2, no. 07 (2024): 1357–62. http://dx.doi.org/10.58812/wsis.v2i07.1069.

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The Debt Information System and Accounting Information System support and collaborate with each other to ensure that the company's financial information is well managed, regulatory compliance is maintained, and the right business decisions can be taken. This research uses a literature study method with the data used is secondary data. The research results show that the Debt Accounting System and the Accounting Information System are interrelated in processing and producing financial reports, especially in this case company debt. This is also supported by the sophistication of information techn

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Rapina, Rapina, Yenni Carolina, Joni Joni, and Ridwan Ridwan. "Accounting Information System Quality's Effect on Accounting Information Quality." International Journal of Entrepreneurship, Business and Creative Economy 3, no. 2 (2023): 122–34. http://dx.doi.org/10.31098/ijebce.v3i2.1491.

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This study aims to examine the extent to which accounting information system quality influences accounting information quality. This study's demographic consisted of accounting and finance personnel in Indonesia. The purposive sampling strategy was used in this investigation, and the method used is a survey method. Primary data are used, which are processed statistically using SEM Partial Least Square (PLS) questionnaires as the research instrument. The statistical analysis method uses SEM because there may be a causal relationship between the variables, and each variable is not observed. Acco

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VYSOTSKAYA, Anna. "Can an Accounting Information System Substitute an Accountant?" Advanced Business and Finance 1 (December 28, 2016): 3. http://dx.doi.org/10.21065/25205951.1.3.

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6

Oh, Hyo-Kyoung, and Dae-Young Ko. "Effects Characteristic of Accounting Information System Cause on Accounting Information System Performance." Journal of Industrial Economics and Business 31, no. 5 (2018): 1673–91. http://dx.doi.org/10.22558/jieb.2018.10.31.5.1673.

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Savić, Aleksandar, Miloš Miljković, and Tamara Damnjanović. "Role of accounting documents accounting information system." Oditor - casopis za Menadzment, finansije i pravo 4, no. 3 (2018): 110–27. http://dx.doi.org/10.5937/oditor1803111s.

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Palchuk, Oksana, Lesya Kononenko, and Valerii Mytsenko. "Information Support of Innovation Management in the Accounting System." Central Ukrainian Scientific Bulletin. Economic Sciences, no. 4(37) (September 28, 2020): 228–35. http://dx.doi.org/10.32515/2663-1636.2020.4(37).228-235.

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The article specifies the scope of innovation as an object of accounting. The constituent elements of the innovation management system, their essence and features of interaction in terms of impact on the creation of accounting and information support for innovation management are studied. It is proved that the formation of the accounting and information system depends, first of all, on the specifics of innovation processes, features of activities and motivation of innovation companies, resources and instruments available to the company to carry out these activities. The peculiarities of the fo

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Milojević, Ivan. "Accounting information system and information in the defence system." Oditor - casopis za Menadzment, finansije i pravo 3, no. 2 (2017): 54–66. http://dx.doi.org/10.5937/oditor1702054m.

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Gunanta, Remon, Niki Hadian, Sofa Raiza Marwata, and Mohd Haizam Mohd Saudi. "The Effect of Accounting Information System on Lending Policies." International Journal of Psychosocial Rehabilitation 24, no. 02 (2020): 3042–48. http://dx.doi.org/10.37200/ijpr/v24i2/pr200607.

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11

Peng, Qiao Jing, and Pei Ran Wang. "Information Construction of Accounting System." Advanced Materials Research 926-930 (May 2014): 1958–61. http://dx.doi.org/10.4028/www.scientific.net/amr.926-930.1958.

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With the continuous development of informatization, the informatization has gradually become the mainstream of the times. At present, informatization plays a bigger and bigger role in the development of all walks of life. In accounting terms, informatization is constantly used to complete the accounting. Development of informatization in the continuously improves the role of accounting, while in the case of informatization, accounting is constantly improving in approach.

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Obućinski, Dejan, Vladimir Grdinić, Darko Zarev, Nebojša Mitić, and Nikolina Ljubojević. "ACCOUNTING AS AN INFORMATION SYSTEM." Oditor 10, no. 3 (2024): 69–78. https://doi.org/10.59864/oditor42403do.

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Here, the elementary postulates and foundations of modern accounting, as an information system, are discussed in detail. All the most important accounting methods and techniques used today in business communication and financial reporting are considered. The subject is specifically focused on accounting as an information system. These methods and techniques are scientifically based, legally regulated and generally accepted through positive accounting professional regulations. The basic assumptions from which we proceed are focused on the fact that accounting can be formed as an information sys

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Tenriwaru, Tenriwaru, and Nilam Salam. "ACCOUNTING INFORMATION SYSTEM PERFORMANCE ANALYSIS." Contemporary Journal on Business and Accounting 1, no. 2 (2021): 135–47. http://dx.doi.org/10.58792/cjba.v1i2.12.

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Purpose – This study aims to determine the performance of accounting information systems at PT. Bumi Jasa Utama. Design/methodology/approach – The analytical method used is a narrative analysis method with a descriptive qualitative approach to find out how the performance of the accounting information system at the company PT. Bumi Jasa Utama. Findings – The results of the study found that the current performance of the accounting information system at the company PT. Bumi Jasa Utama shows that the company's information system has been used properly. Originality – The data of

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Tillah, Atia, Yusri Hazmi, Nuraidah Bahri, Sarina Putri, and Maela Fuadi Putri. "Credit Sales Accounting Information System." Sciences du Nord Nature Science and Technology 1, no. 02 (2024): 37–41. https://doi.org/10.71238/snst.v1i2.23.

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Companies in Indonesia always develop quickly following the existing industrial revolution. Companies sell to make a profit. Sales are divided into two ways, namely cash sales and credit sales. Cash sales are sales by paying all payment costs for the desired goods/services. Credit sales are sales by paying in installments for the cost of goods/services. Every company that makes sales must have a cash and credit sales accounting information system. The credit sales accounting information system is the process of initial credit sales through to outgoing goods and collection of receivables. The r

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Stalin, DC, and Mahmoud Manayseh. "Accounting Software Analysis of the Oman Organizations’ Accounting Information System." Shanlax International Journal of Management 11, no. 1 (2023): 11–16. http://dx.doi.org/10.34293/management.v11i1.6377.

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The purpose of this study is to qualitatively explain the quality of accounting application systems in order to promote the performance of a small, medium and large Sultanate of Oman company’s financial sector. The method used in this study is a semi-structured interview with whistleblowers regarding the quality of accounting information as a corporate budget accountant. As a result, high-quality accounting application systems analyze existing accounting information systems for quality such as security, accessibility, reliability, data integration, and accurate and timely information availabil

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Thanh Binh, Vu Thi, Nhat-Minh Tran, Do Minh Thanh, and Nguyen Thi Hong Nga. "Impact of Accountant Resource on Quality of Accounting Information System: Evidence from Vietnamese Small and Medium Enterprises." ACRN Journal of Finance and Risk Perspectives 9, no. 1 (2020): 1–14. http://dx.doi.org/10.35944/jofrp.2020.9.1.001.

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Improving the quality of accounting information systems through accountant resources is beneficial to the performance and sustainable development of SMEs. This study investigated the impact of accountant resources on the quality of accounting information systems in Vietnamese SMEs. Accounting information system quality was measured by a multidimensional scale including system quality, information quality, and usefulness. The study tested hypotheses using Path analysis of Structural Equation Model based on 434 respondents. The findings indicated a strong interaction between the components of th

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Rialdy, Novien, and Tiara Putri Annisa Pohan. "Influence Quality System Information Management and Utilization of Information Technology to Effectiveness System Information Accountancy." Strata Business Review 1, no. 2 (2023): 191–201. http://dx.doi.org/10.59631/sbr.v1i2.93.

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The purpose of this study was to determine the effect of the quality of information systems, information systems management, and the use of information technology on the effectiveness of accounting information systems at PT. Ody Lestary Medan, either partially or simultaneously. This study uses a quantitative approach with multiple linear analysis techniques while the data collection technique in this study uses a questionnaire. As for the results of the research partially, the quality of information systems do not affect the effectiveness of accounting information systems. The results of this

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18

로려 and Lim,Jae-Hee. "A Study on the Effects of Accounting Information System Characteristics on Accounting Information System Performance." Korea International Accounting Review ll, no. 34 (2010): 129–46. http://dx.doi.org/10.21073/kiar.2010..34.006.

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19

Mkonya, Victoria Lucas, Yu Jintian, Stella Binauli Nanthuru, and Salimu Abushiri Jinyevu. "Analysis of Top Management Support and Individual Factors Influence on Accounting Information System and its Impact on the Accounting Information Quality for Projects." INTERNATIONAL JOURNAL OF MANAGEMENT SCIENCE AND BUSINESS ADMINISTRATION 4, no. 3 (2018): 19–29. http://dx.doi.org/10.18775/ijmsba.1849-5664-5419.2014.43.1003.

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The development of information technology in accounting has assisted on accountability and transparency of projects funds through the use of accounting information system for projects in producing quality reports. Top management support and individual factor are considered to have a high impact on accounting information system implementation. The study examined the effect of top management support and individual factors on the implementation of accounting information system and its impact on accounting information quality for projects in Tanzania. The study was carried out on nongovernmental o

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Wan, Jun Min. "Build a Network-Based System of Accounting Information System Reform." Advanced Materials Research 971-973 (June 2014): 2486–89. http://dx.doi.org/10.4028/www.scientific.net/amr.971-973.2486.

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This paper analyzes the network accounting background generated ; then discusses the concept of network accounting , objectives and characteristics of its location; paper focuses on the traditional network of accounting and reflect the impact of accounting , including accounting assumptions , accounting principles , accounting reports and accounting functions of the impact study , pointed out in the Internet environment, the traditional concept of accounting change should be and try to put forward their point of view : Again , study the network accounting system, including technology-based acc

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Ritchi, Hamzah, Noer Fitri Evayanti, and Prima Yusi Sari. "A STUDY ON INFORMATION SYSTEMS SUCCESS: EXAMINING USER SATISFACTION OF ACCOUNTING INFORMATION SYSTEM." Bina Ekonomi 24, no. 2 (2021): 1–14. http://dx.doi.org/10.26593/be.v24i2.5084.1-14.

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The purpose of this study is to empirically examine the quality of information systems, information, and service influence on user satisfaction on accounting information systems. The study model used to examine the accounting information systems succession was the model modified from DeLone & McLean (2003) and the research developed by Gable, Sedera, & T (2008) The data was collected through questionnaires given to 84 respondents who were users of the accounting information system software (SIMDA/SIPKD) that worked as an analyst in city/regency governments all over West Java Province.

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22

Đinh, Thế Hùng, Thanh Phương Nguyễn, Diễm Quỳnh Phạm, Lan Anh Hoàng, Phan Anh Trần, and Công Kiên Nguyễn. "Factors influencing accounting information system effectiveness among small and mediumsized enterprises in Vietnam." Tạp chí Kinh tế - Luật và Ngân hàng, no. 263 (April 2024): 35–47. http://dx.doi.org/10.59276/jelb.2024.04.2596.

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This article aims to present the study of factors influencing accounting information system effectiveness among SMEs in Vietnam. Based on the inheritance of previous studies, the research team suggests that there are five main factors that affect accounting information system effectiveness, including: IT Sophistication, Manager Knowledge, Manager Participation in accounting information system Implementation, Accountant Knowledge and Training for Accountant. The researches conducted a survey on 135 respondents form SMEs in Vietnam via questionnaires from December, 2022 to February, 2023. Throug

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23

Ali, Basel J. A. "Information Quality and Data Quality in Accounting Information System: Implications on the Organization Performance." International Journal of Psychosocial Rehabilitation 24, no. 5 (2020): 3258–69. http://dx.doi.org/10.37200/ijpr/v24i5/pr202034.

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24

Eko Prihananto, Bambang Satriawan, and Robin Robin. "The Influence Of Personal Capability, Technological Sophistication And Utilization Of Technology On Accountant Performance With The Effectiveness Of Accounting Information Systems As An Intervening Variable In Riau Islands Shipping Companies." International Journal of Economics, Commerce, and Management 1, no. 4 (2024): 93–108. http://dx.doi.org/10.62951/ijecm.v1i4.205.

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This study aims to determine the direct and indirect effect of personal capability, sophistication and utilization of technology on accountant performance with the effectiveness of accounting information systems as an intervening variable in riau islands shipping COMPANIES. The population in this study were all accountants owned by shipping companies under the auspices of the Indonesian National Shipowners' Association Riau Islands, namely 31 companies and each company had at least 2 finance department people. So that the population in this study were 103 respondents. To get a sample that desc

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Nhan, Vuong Thi Thanh, Nguyen Ngoc Khanh Dung, and Tran Phuoc. "Accounting Information Security Control and Satisfaction of Accountants Regarding Accounting Information Systems." Emerging Science Journal 7, no. 5 (2023): 1534–50. http://dx.doi.org/10.28991/esj-2023-07-05-06.

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This study analyzes the factors affecting accountants’ satisfaction with the accounting information system in Vietnamese enterprises. The research results of this study show that the factors affecting user satisfaction with the accounting information system are directly influenced by four factors: the quality of the accounting workforce, perception of usefulness, system quality, and information quality. The quality of the accounting workforce is the factor that has the greatest direct impact on the accountant’s satisfaction. The second is the perceived usefulness factor. The third is the syste

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Po., Abas Sunarya, Saptoro Arief, and Peh Zucheng. "Utilization Setting Menu To Build Company Accounting System In Web Based Accounting Online System." Utilization Setting Menu To Build Company Accounting System In Web Based Accounting Online System 1, no. 1 (2017): 1–10. https://doi.org/10.5281/zenodo.2610946.

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In building a company, which need to be disclosed by the information system, because to obtain the results of a company can use a system that can display financial information on the company. In the era of the modern era has been developing online web-based accounting, where employees can access information systems wherever and whenever located with the internet connected. The registration of new companies using WBAOS system is very important to advance the system on the company. After registering the company account the company administrator is responsible for making the information online. B

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27

Okdah, Abdulhameed. "Accounting Information System and Performance Constraints." Journal of King Abdulaziz University-Economics and Administration 1, no. 1 (1988): 177–89. http://dx.doi.org/10.4197/eco.1-1.13.

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Saganuwan, M. U., and U. N. U. Ahmad . "Technostress: Mediating Accounting Information System Performance." Information Management and Business Review 5, no. 6 (2013): 270–77. http://dx.doi.org/10.22610/imbr.v5i6.1052.

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In recent times, Accounting Information System (AIS) characteristics were studied to enhance its effectiveness but the impact technology stress, which imposes additional stress in the professionals known as techno stress, is not reflected. Technostress and AIS literatures were reviewed to synthesize the relationship. Technostress adversely affect the professionalâ€™s job satisfaction and performance. Therefore, this conceptual paper highlights and synthesizes the issues of techno stress with professionals and the effectiveness of AIS in organizations. However, based on the strength of existing

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Permatasari, Carolina Lita, Dwi Iga Luhsasi, and Shafira Salwa Salsabila. "Development of Education Accounting Information System." Jati: Jurnal Akuntansi Terapan Indonesia 7, no. 2 (2024): 113–32. http://dx.doi.org/10.18196/jati.v7i2.22047.

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The purpose of this research is to develop an education accounting information system and determine the feasibility of using an education accounting information system. This research and development used the ADDIE model. The partner in this research was the OSF Semarang Education Commission Institution. Data collection techniques were carried out using questionnaires, interviews, observations, and documentation. The feasibility results obtained for this education accounting information system include: validation by material experts obtained an assessment of 3.94 with the category ‘Feasible’, v

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Sriram, Ram S. "Accounting information system issues of FMS." Integrated Manufacturing Systems 6, no. 1 (1995): 35–40. http://dx.doi.org/10.1108/09576069510076153.

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31

Abigail, Jihan, Elvis Ronald Sumanti, and Ika Prayanthi. "Factors Affecting Accounting Information System Performance." JRAM (Jurnal Riset Akuntansi Multiparadigma) 9, no. 2 (2022): 70–84. http://dx.doi.org/10.30743/akutansi.v9i2.6618.

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The objective of this study is to examine and find empirical evidence of factors that impacts Accounting Information System (AIS) performance among others user involvement in AIS development, technical capability of AIS personnel, size of organization, management support, formalization of AIS development, and user training and education program. The population used in this study are organizations listed in North Minahasa Regional Work Units in the year 2020. By means of purposive sampling method, this research had gathered primary data in the form of questionnaires from 60 respondents from 22

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Usha, N. Eftimiadi, and Chaudhary Sunil. "The Improvement of Accounting System by Applying an Electronic Systems for Accounting Information." INTERNATIONAL JOURNAL OF ENGINEERING, IT AND SCIENTIFIC RESEARCH (IJEISR) 1, no. 1 (2017): Available online at https://int—scientific—journals.com. https://doi.org/10.5281/zenodo.2643472.

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The objective of this study is to find advantages of accounting information system (AIS) for effective organizational performance. In the business of financial institutions, it was always necessary to get up risk management and in time much before the emergence of Information Systems. There was no idea the bank's approval credit to someone without assessing how much risk they face, and whether they will be able to collect receivables. The development of information technology itself in individual periods was accelerated by the need for accurate and timely calculations by reducing risk. Fin

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Duc, Le Doan Minh, and Huynh Loi. "Organizing information for strategic management accounting reports on the accounting information system foundation." Edelweiss Applied Science and Technology 8, no. 6 (2024): 4991–5007. http://dx.doi.org/10.55214/25768484.v8i6.3104.

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On the basis of the accounting information system, strategic management accounting (SMA) is applied to organizations, overcoming inherent barriers. SMA strongly promotes the role of supporting managers in implementing strategies towards sustainable development. There are many studies in Vietnam that identify the factors forming SMA in companies. Previous studies have provided evidence of the relationship between SMA and business performance. However, the core problem that is still lacking is the organization of information for SMA reports. It is necessary to design a process of collecting, ana

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Sunarya, Po Abas, Arief Saptoro, and Zucheng Peh. "Utilization Setting Menu To Build Company Accounting System In Web Based Accounting Online System." Aptisi Transactions on Management (ATM) 1, no. 1 (2017): 1–10. http://dx.doi.org/10.33050/atm.v1i1.650.

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In building a company, which need to be disclosed by the information system, because to obtain the results of a company can use a system that can display financial information on the company. In the era of the modern era has been developing online web-based accounting, where employees can access information systems wherever and whenever located with the internet connected. The registration of new companies using WBAOS system is very important to advance the system on the company. After registering the company account the company administrator is responsible for making the information online. B

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Newmark, Richard, Lloyd “Pat” Seaton, and Matthew Stallings. "Student Response System Technology in Accounting Information Systems Courses." AIS Educator Journal 6, no. 1 (2011): 32–58. http://dx.doi.org/10.3194/1935-8156-6.1.32.

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ABSTRACT Student Response Systems (SRSs), also known as clickers, are posited to increase class participation and enhance active learning. In this study, we evaluate perceived effectiveness and student satisfaction with SRSs in Accounting Information Systems classes over several semesters. We also provide additional analyses to determine how SRSs are used in the classroom and which student characteristics and aspects of the classroom experience appear to be related to perceived satisfaction. We find three factors that explain 58% of the variation in SRS satisfaction. These are learning, enviro

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Ngwakwe, Collins C. "Accounting Information System and Computerisation: A Conceptualisation." International Review of Management and Marketing 12, no. 2 (2022): 11–14. http://dx.doi.org/10.32479/irmm.13016.

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This paper highlights the computerisation fundamentals of accounting information system through accounting software application. It presents the layers of computerisation, which are pivotal to the application of accounting software, namely the hardware, the application, and system software. Furthermore, it highlights accounting software with selected examples from the Sage Accounting Software and notes significant advantage of applying the accounting software into accounting operations. These include amongst others integration of different items and different segments, speed, reliability, volu

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Онищенко, Вікторія, Тетяна Загорельська, and Катерина Маслюк. "CHARACTERISTICS OF THE ACCOUNTING SYSTEM AT COMPANIES." Mechanism of an economic regulation, no. 4(102) (December 26, 2023): 35–40. http://dx.doi.org/10.32782/mer.2023.102.06.

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The article describes the main features of the contemporary accounting system and evaluates the impact of its development factors at the company level from the perspective of practicing accountants. In particular, the authors examine the influence of information technologies on the organization of accounting; the tendency to separate tax and financial accounting; overloading of the accounting regulatory framework, changes in accounting related to integration processes in Ukraine. In addition, the study defines the problems of contemporary accounting, including: the complexity of the regulatory

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Volot, O. І., and Т. А. Gogol. "INFORMATION TECHNOLOGIES IN ACCOUNTING AND MANAGEMENT COMPANIES: MODERNIZATION AND INTEGRATION SYSTEM." SCIENTIFIC BULLETIN OF POLISSIA 2, no. 2(10) (2017): 66–69. http://dx.doi.org/10.25140/2410-9576-2017-2-2(10)-66-69.

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Najla, Najla, S. Supriyati, and Deshinta Arrova Dewi. "Design of Sales Accounting Information System Using EMKM Accounting Standard." is The Best Accounting Information Systems and Information Technology Business Enterprise this is link for OJS us 7, no. 2 (2023): 166–80. http://dx.doi.org/10.34010/aisthebest.v7i2.9125.

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This study intends to design a sales accounting information system for UMKM Toko Utara Game. The purpose of this study is to design a sales information system with EMKM standards at Toko Utara Game that can be implemented as one of the human error risk management that might occur if the system is run conventionally and not computerized. The research method used in this study is a descriptive research method, in which the author analyzes and describes events that occur in the present with the intention of overcoming problems that occur at Toko Utara Game. The types of data used in this research

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Kucherenko, Tamara, Halyna Anishchenko, Liudmyla Melnyk, and Beata Anna Glinkowska-Krauze. "Accounting Information System under the Digital Transformation." Oblik i finansi, no. 4(94) (2021): 23–29. http://dx.doi.org/10.33146/2307-9878-2021-4(94)-23-29.

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Modern theory and accounting practice are formed under the influence of many factors, including economic integration, digitalization of communication and management processes, expansion of requirements for the information content of financial and non-financial reporting. In this regard, the purpose of the article is to disclose the structure of the accounting information system, the interdependence of its components, and determine the factors of its modernization in the context of the digital transformation of the socio-economic environment. The structure of the accounting information system w

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M, Jufli Anita Ranti. "The Effect Of Information System Quality And Information Quality On User Statisfaction Accounting Information System." International Journal of Applied Finance and Business Studies 9, no. 3 (2021): 100–106. http://dx.doi.org/10.35335/ijafibs.v9i3.4.

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The purpose of this study was to examine the influence of the quality of information and quality of information systems to the satisfaction of the end users of accounting information systems. This research model is used with reference to the model in using information technology system that is the Technology Acceptance Model (TAM) developed by DeLone and McLean. Data were collected from questionnaires given to 110 employees at Kodam I/BB as information systems user. Questionnaires were received back from 78 questionnaire respondents, and only 74 questionnaires that can be used for further anal

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Lee, Jang-Hyung. "The Relationship Internal Accounting Control, Information Process Control and Performance of Accounting Information System." Korean Association Of Computers And Accounting 20, no. 1 (2022): 1–22. http://dx.doi.org/10.32956/kaoca.2022.20.1.1.

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Internal accounting controls are the methods and procedures that firms use to ensure the validity and accuracy of their accounting informations. In the information age, businesses process information and are subject to information processing control. Furthermore, information processing control will affect the performance of the accounting information system. The purpose of this study is to examine the relationship between the components of the internal accounting management system, information processing control and the performance of the accounting information system. To this end, hypot

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Putri, Devi Dwi, Yusri Hazmi*, Fitri Yana, Reka Nabella, and Yuni Saputri. "System Development Methodology For Accounting Infoemation System." Dhana 1, no. 4 (2024): 7–11. http://dx.doi.org/10.62872/z5bb4g29.

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This study discusses the importance of selecting an appropriate information system development method before starting the development process to ensure the creation of a system that meets expectations. Although there are many methodologies or models for software development, confusion often arises when choosing the most suitable one based on specific situations or environments. The article also outlines the basic concepts of systems, accounting information systems, and the stages of system analysis, including proposal preparation, system analysis implementation, and the preparation of system a

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Abu-Raqabeh, Tawfiq. "Accounting Information Systems." Education and Linguistics Research 4, no. 2 (2018): 104. http://dx.doi.org/10.5296/elr.v4i2.14045.

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Today’s swiftly changing technology, globalization, and integration of corporations has created a need for the introduction of IAS to higher education institutes. This study explores and examines the introduction of IAS to the higher education institutes. The readiness of the institutes, the problems they face to incorporate the IAS to the curriculum. The criteria utilized by ABET focuses on content and delivery of curriculum within the IS discipline. The advantages of incorporating the IAS in the curriculum for students and faculty.

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Walsh, J. A. "Accounting information systems." British Accounting Review 23, no. 1 (1991): 93–94. http://dx.doi.org/10.1016/0890-8389(91)90018-w.

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JAYANTI, L. G. P. Sri Eka, Ni Luh Kade Dinda DAMAYANTI, A. A. Ayu Erna TRISNAWATI, and I. Ketut Puja Wirya SANJAYA. "The Effect Of Information Technology Advancement, Personal Engineering Capabilities, and Accounting Information System User Participation on Accounting Information System Effectiveness." Journal of Governance, Taxation and Auditing 1, no. 1 (2022): 48–54. http://dx.doi.org/10.38142/jogta.v1i1.396.

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This study aims in this study to determine the effect of sophistication of information technology, personal technical ability and participation of users of accounting information systems on the effectiveness of accounting information systems. The population in this study are employees of the Village Credit Institution (LPD) in the District of Clan with sample which used that is as much 78 person respondents. The data analysis technique used in this research is Multiple Linear Regression, F-Coefficient and t-test. Based on the results of the study, it can be seen that: (1) sophistication techno

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Vukša, Slavko, and Ivan Milojević. "Sustainability of accounting as an information system." Odrzivi razvoj 6, no. 2 (2024): 23–33. https://doi.org/10.5937/odrraz2402023v.

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Accounting represents a kind of business language. Any organization of people focused on the creation and realization of appropriate effects needs appropriate means of communication. Accounting is precisely one of the means of communication. It is subjected to a process of evolution, a process of constant changes and adaptation to the needs of time and users. Accounting in the traditional sense is the process of collecting and completing business documentation, controlling business documentation, accounting, recording, classifying, summarizing, and business reporting on business transactions (

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Ganis Sukoharsono, Eko. "Industrial revolution 4.0 and the development of accounting information system: an imaginary dialogue." International Journal of Engineering & Technology 9, no. 2 (2020): 474. http://dx.doi.org/10.14419/ijet.v9i2.29553.

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The paper is an imaginary dialogue on industrial revolution 4.0 (IR4.0) and the development of accounting information system. It explicates a thought of changing on accounting information system in the era of industry 4.0. The imaginary dialogue is between Accountant and Industrialist, both are concerned on the movement of industry 4.0 and accounting information system approach. Its aim is to explore the connection between IR4.0 and the development of AIS. IR4.0 characterized by Interoperability, Virtualization, Decentralization, Real Time Capability, Service Orientation, and Modularity signif

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Sunarta, I. Nyoman, and Partiwi Dwi Astuti. "Accounting Information System Quality and Organizational Performance: the Mediating Role of Accounting Information Quality." International Journal of Professional Business Review 8, no. 3 (2023): e01192. http://dx.doi.org/10.26668/businessreview/2023.v8i3.1192.

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Purpose: The aim of this study is to examine the mediating role of accounting information quality in the relationship between accounting information system quality and organizational performance in rural banks in the Province of Bali-Indonesia. Theoretical framework: This research builds on the work of DeLone and McLean, regarding information systems success. Design/methodology/approach: The data for this study were collected using a questionnaire sent to the director of rural banks in the Province of Bali-Indonesia as many as 99 participated in this study. The research data were analyzed usin

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Irawati, Chintia, Yusri Hazmi, Dina Zulfiana, and Nur Rismadara. "Accounting System Development Methodology." West Science Interdisciplinary Studies 2, no. 07 (2024): 1350–56. http://dx.doi.org/10.58812/wsis.v2i07.1068.

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An accounting system development methodology is a series of procedures implemented by systems analysts to improve a company's current accounting system. Library Research (Library Research) is a method or approach used by researchers. Library research and inquiry have more than just the functions mentioned in the context of obtaining research data. This means that library research is only limited to library collection materials and does not require field research. However, library research is a method of obtaining data that involves reviewing books, literature, notes and various reports that ar

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