Impact of human resource skills on accounting information systems and financial reporting quality: empirical evidence

The article’s purpose is to measure the impact of human resources management skills on accounting information quality in kurdistan public sector. To enable the study to measure human resource management skills at public sectors in Kurdistan region of Iraq, the researchers used five human resources management skills elements, first is communication skill, second is flexibility skill, third is negotiation skill, fourth is ethical action skill, and fifth is compassion skill. To assess the current study, the researchers used a quantitative research method in the form of a survey. The questionnaire was delivered at random to 84 administrative employees from several government departments in the Kurdistan region. The researchers, on the other hand, were able to collect 78 completed questionnaires. The results showed that as for the impact of communication skill on accounting information system was found the value of Beta is .632 with significant level .000 this indicated that first research hypothesis is supported which is Communication skill as human resource management skills has a positive and significant influence on accounting information system. As for the impact of Flexibility skill on accounting information system was found the value of Beta is .611 with significant level .000 this indicated that second research hypothesis is supported which is Flexibility skill as human resource management skills has a positive and significant influence on accounting information system. As for the impact of Negotiation skill on accounting information system was found the value of Beta is .642 with significant level .000 this indicated that third research hypothesis is supported which is Negotiation skill as human resource management skills has a positive and significant influence on accounting information system. As for the impact of Ethical actions skill on accounting information system was found the value of Beta is .649 with significant level .000 this indicated that fourth research hypothesis is supported which is Ethical actions skill as human resource management skills has a positive and significant influence on accounting information system, and lastly, as for the impact of Compassion skill on accounting information system was found the value of Beta is .661 with significant level .000 this indicated that fifth research hypothesis is supported which is Compassion skill as human resource management skills has a positive and significant influence on accounting information system

I n 2008, the Research and Publications Committee of the Information Systems Section of the American Accounting Association decided to sponsor a special issue of the Journal of Information Systems (JIS) entitled ‘‘Reviews of Information Systems Research.’’ The objective of the special issue is to ‘‘publish papers that review a stream of research in information systems (IS) broadly defined.’’ The Committee intended that submissions would review and integrate the IS (information systems) and AIS (accounting information systems) literatures and suggest future research directions in both disciplines. The special issue followed a previous valiant and groundbreaking effort in IS/AIS research integration for the IS section by Professors Vicky Arnold and Steve Sutton (Arnold and Sutton 2002). As editor of this special issue, I took a somewhat different approach to the task than is normal. First, rather than a regular call for papers, I requested researchers to submit extended abstracts. The objectives of this approach were to ensure that the scope of the proposed article was concomitant with the objective of the special issue and to identify any potential overlaps in subject matter. In this process, I was able to negotiate the amalgamation of several writing teams. I also ensured that where there was commonality in subject matter, the writing teams were introduced to each other and worked to manage the writing process. Second, I had clear views on how the papers should be structured. As an author of one of the chapters in the earlier monograph for the IS section, I was impressed with the systematic approach Dr. Arnold took to ensuring a common approach in the structure of the contributions and the discipline exercised in ensuring that the goals of the monograph were achieved. It is simpler to achieve a common approach in a monograph than it is in separate papers in JIS. My ambition was, then, to strongly suggest directions to authors but not to mandate a single approach. As a consumer of many literature reviews, I realize how easy it is to maroon readers in a Sargasso Sea, not knowing how to navigate their way. Readers need clear navigational markers and a sense of direction. Third, I saw the review process as a mutual exercise among writing teams, reviewers, and myself as editor. Given the scope of this exercise, I deliberately took a more active editorial role than is normal. These objectives probably added somewhat to the time taken for publication but did, I believe, improve the quality of the papers.

Revolution of information technology has changed many aspects of accounting practices, which resulted in greater demand for accountants with sufficient information technology (IT) knowledge and skills. Importantly, these changes have provided new and exciting research opportunities for accounting information system (AIS) researchers. This paper aims to address issues relating to both AIS education and research. It also attempts to provide guidance to AIS curriculum design and direction for AIS research. In terms of AIS education, this paper reveals that accounting programmes worldwide have not sufficiently integrated IT knowledge and skills into the curriculum, thus resulting in the inability to produce graduates that meet the current needs of businesses. In terms of research, the paper starts with a discussion on issues relating to definition, scope and category of AIS research. In general, while IT revolution has offered various research opportunities, AIS research has provided very limited contribution to accounting or information system research and practice. Towards this purpose, this paper provides several suggestions to researchers. First, AIS researchers need to view AIS in a broader perspective where the impact of technology on all areas of accounting, auditing, and taxation should be considered within the realm of AIS interest. Second, AIS researchers have to specialise in at least one other accounting area such as financial reporting, managerial accounting, audit or taxation, in addition to AIS domain, to produce high-quality research results. Finally, it is hoped that discussions brought forward by this paper would initiate and encourage debate among accounting professionals and academics and, in particular AIS lecturers, in order to strengthen current AIS curriculum to produce high-quality AIS research that can have a notable impact on the accounting profession and business practice.

The role of Information System (IS) has changed and progressed rigorously over the last decade because of its ability to speed up the decision-making process. Effective and efficient management of an organization is usually reflected through the quality of decision made through financial systems like Accounting Information Systems (AIS). AIS is often viewed as medium to enhance the capability and efficiency of business operations. However, previous studies have suggested that the success of AIS often relies on critical success factors. This study aims to examine the critical success factors on the net benefits of AIS. The purpose of this paper is to determine the influence of system quality, service quality, system use and user satisfaction and the interaction of these factors on the AIS net benefits. Based upon the lens of DeLone and McLean’s Information System Success Model (2003), this study adopted a quantitative method through an online survey of 150 AIS users at various Malaysian organizations. Data was analysed by using the multiple regression method. The result suggests that system quality and service quality influence system use and user satisfaction which also affect net benefits of AIS. This study extends the existing IS literature especially in identifying the critical success factors on net benefits of AIS. Ultimately, the use of the critical success factors of AIS can raise the level of users’ belief in it. From the practitioners’ perspective, this study can be useful for organizations when selecting and implementing a system. KEYWORDS: Accounting Information Systems (AIS), Critical Success Factors, DeLone and McLean ISSM, Malaysian Organizations.

This paper proposes a framework for the future of behavioral accounting information systems (AIS) research. A broad definition of AIS research is adopted which provides for a breadth of contemporary research drawing heavily from both the accounting domain and the information systems domain. Further, arguments are made for why AIS research must become the primary stream of accounting research if the accounting domain's research is going to have an impact on practice and provide leadership in the accounting and auditing environment that is currently evolving. In essence, researching accounting as an information systems discipline is becoming imperative.

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Purpose: The paper aims to advance the positioning of Accounting Information Systems (AIS) within the established scholarly discourse on Information Systems (IS) and examine how AIS research has explored accounting problems, highlighting past and present challenges, as well as future opportunities. Methodology/approach: Bibliometric analysis and a thematic synthesis were used. Findings: The bibliometric comparison between AIS research and the broader IS literature reveals a delayed increase in AIS publications, likely due to the time needed for IS applications to be applied in accounting. AIS constitutes only 1.34% of IS articles, covering financial reporting, management accounting, and auditing. Initially, AIS research focused on management accounting, while it later began to focus on new technologies like AI, blockchain, and ERP systems. Over time, studies shifted from general system implementation to specific applications. Among 96 AIS articles, 45 were empirical, 30 were theoretical, and 21 were literature reviews, focusing on frameworks, case studies, and user interactions with AIS. There is a noticeable division of journals accepting AIS research and a growth of AIS publications over the analyzed years, showing its distinction from general IS research. Research limitations/implications: A limitation of the study is the scope restrictions made during the literature selection based on the SSCI from the WoS database. Originality/value: Our research contributes to the literature by positioning AIS as a subset of IS research and showing its differences and limitations compared to mainstream IS research. It indicates future AIS research directions, such as further exploring new technologies in AIS, especially within tax accounting, and factors that influence AIS system success, including behavioral ones.

The objective of the investigation was to determine the direct and indirect effects of the quality of accounting information system, which is represented by the information system, quality system, and service quality, on the quality of accounting information systems in large corporations with Iraqi ownership.To collect information about the users' satisfaction as a means of additional evaluation, a questionnaire was created, it was distributed to the population of interest, and 287 employees in large corporations in Iraq completed it.The equation of the structural model in this investigation is derived from the Smart Plus 4 programs' partial least squares program.The investigation generated a set of findings, one of which was which was that every model exhibited a direct, beneficial, and significant impact of the quality of accounting systems on the accounting information system, as well as a positive association between them.Despite the results demonstrating that the quality of the accounting system, as measured by information quality, system quality, and service quality, has a positive and significant indirect effect on accounting information systems, there is also a positive and significant indirect relationship between the quality of the accounting system and accounting information systems when user satisfaction is considered a factor in the process.The investigation revealed that there is a negative association between the quality of information and the accounting information system, and that information quality does not have a direct effect on the accounting information system.The investigation showed that information quality has no significant effect on accounting information systems with user satisfaction as a mediator, it also demonstrated that service quality, system quality, and user satisfaction have a direct positive impact on accounting information systems, and that the association between service quality and accounting information systems is positive.However, there is a beneficial indirect association between accounting information systems and the quality of the information.Since user satisfaction is considered a significant variable, and since there is a negative association between all of the previous variables and accounting information systems, the study also demonstrated that service quality, system quality, and user satisfaction have no significant impact on accounting information systems.

The purpose of this research is to find out and analyze the influence of user involvement, user training and education, formalization of information systems development, and top management support to the performance of accounting information systems at Udayana University with organizational commitment as moderating. Udayana University has developed and applied information systems, one of the breakthroughs in strengthening information technology is the construction of a system called the Accounting and Financial Information System (SIAKU). With the application of SIAKU, it shows a high commitment from Udayana University, to implement good financial governance, through the accountability and transparency offered from this system. This study uses a sampling method saturated with respondents who are all Treasurers Spending Assistant and Member Treasurer Spending Assistant Work Unit of Udayana University. Data analysis techniques used are multiple linear regression analysis and moderation regression analysis (MRA). The results showed that User Involvement, User Training, and Education, Formalization of Information Systems Development, Top Management Support had a positive effect on Accounting Information System Performance and Organizational Commitment could moderate these positive influences.

Purpose: The purpose of this research is to assess the effectiveness of accounting information systems (AIS) and explore factors influencing this effectiveness. AIS effectiveness is crucial for organizations as it determines the extent to which resources are utilized to collect, process, and generate useful information for decision-making and reporting purposes. This study aims to examine the impact of various factors, including formalization of information development, information quality, satisfaction with system usage, AIS performance, and employee knowledge, on the effectiveness of AIS implementation. Methods: The research population consists of employees working in the financial reporting and cashier/teller roles within Savings and Loans Cooperatives (KSP) in Bangli District. The sample selection employs a purposive sampling method, targeting two employees per KSP, resulting in a total sample size of 76 individuals from 38 cooperatives. Data analysis is conducted using multiple linear regression to test the hypotheses and assess the relationships between the aforementioned factors and AIS effectiveness. Results and discussion: The findings indicate that formalization of information development, information quality, satisfaction with system usage, AIS performance, and employee knowledge collectively exert a positive influence on the effectiveness of AIS. This suggests that organizations can enhance AIS effectiveness by addressing these factors comprehensively. The results underscore the importance of not only technical aspects but also organizational processes, user satisfaction, and employee competence in determining AIS effectiveness. Furthermore, the study highlights the interplay between these factors and their cumulative impact on organizational performance and decision-making processes. Implications of the research: The implications of this research are significant for organizations seeking to optimize the effectiveness of their AIS implementations. By understanding the factors influencing AIS effectiveness, organizations can tailor strategies to improve system performance, enhance information quality, and increase user satisfaction. Moreover, addressing employee knowledge and training needs can contribute to more efficient system utilization and better decision-making outcomes. These insights can inform managerial decision-making and guide resource allocation towards areas that will maximize the value derived from AIS investments. Originality/value: This research adds value to the literature by providing empirical evidence on the factors influencing AIS effectiveness within the context of Savings and Loans Cooperatives in Bangli District. By examining multiple factors simultaneously and assessing their collective impact on AIS effectiveness, the study offers a comprehensive understanding of the dynamics at play. Furthermore, the research contributes to practical knowledge by offering actionable insights for organizations aiming to enhance AIS performance and maximize the utility of their information systems investments. Overall, this research provides valuable guidance for practitioners and policymakers involved in AIS implementation and management.

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 defined AIS alignment as adoption between AIS requirements and AIS capacity. Using a questionnaire, data from 81 companies (include their financial and executive managers) were gathered on nineteen accounting information specifications for both requirements and capacity of AIS. We applied moderation view for fitness between these two items. Then cluster analysis was applied to categorize companies in two groups of aligned and unaligned. The study then investigated some factors that might be related to AIS alignment. Findings indicate that AIS alignment was related to level of manager’s accounting and IT knowledge; usage of accounting and audit firms as external experts of AIS; and usage of internal IT staff. The company size is also related to AIS alignment. It is important for companies to consider these effective factors on their AIS alignment so that opportunities can be recognized to improve AIS alignment that support their information needs in competitive environment.

The Accounting Information System (AIS) is generally employed for the automation of operational processes and the enhancement of company efficiencies, but more recently, AIS developments have had a great effect on the process of sustainable decision-making among organizations. However, previous research on the AIS and its capabilities attributed its success to critical success factors. Therefore, in the current work, De Lone and Mc Lean’s Information System (D&M IS) Success Model is evaluated in terms of AIS in Jordanian organizations. The current study primarily aimed to determine the influence of system quality, service quality, information quality, system use and user satisfaction on AIS use, which is argued to eventually enhance the quality and sustainability of decision-making. The study employed a quantitative approach using a self-administered questionnaire for data collection involving 101 decision-makers who are familiar with AIS usage. Following the collection of data, it was validated using Structural Equation Modeling (SEM)—PLS. Based on the obtained results, system quality and information quality significant affected system use, but service quality did not. In turn, AIS was found to have a significant effect on user satisfaction. Furthermore, system use and user satisfaction had positive effects on AIS, which eventually affected the sustainability of decision-making, representing the net AIS benefits. The study contributes to existing IS literature, particularly in the field of determining the factors that influence the AIS net benefits, with the proposed model validated in Jordanian organizations using AIS. The study can be used as a guide to shed light on the importance of AIS and it also provides implications, limitations and opportunities for future studies.

The hotel and tourism industry is essential to Indonesia's economy (GDP), especially in North Sumatra, which has the fastest tourist area. The Accounting Information System (SIA) in the hotel industry is beneficial in achieving company goals. Cloud-based SIA integration allows hotels to deliver real-time data so management can access information. This study aims to examine the effect of management support on the quality of SIAs moderated by cloud computing. This study uses quantitative methods by distributing questionnaires. The population in this study is the hotel industry in North Sumatra Province. The sampling technique uses purposive sampling with the criteria of all employees in charge of accounting and financial information systems. The collected data was analyzed using Structural Equational Modelling Partial Least Square (SEM-PLS). The findings obtained from this study showed that management support has a significant positive effect on the quality of accounting information systems, then cloud computing also has a significant positive effect on the quality of accounting information systems, and cloud computing moderates significantly positive relationships between management support and the quality of accounting information systems. The results of this study can be used as recommendations for improving efficiency and accuracy and improving the quality of taking proper business management when an organization implements cloud technology

The purpose of this paper is to analyse the impact of the accounting information system (AIS) components in enhancing the AIS performance in enterprise. This study obtained primary data using survey methods by a considerable representative sample of public enterprises in Kosovo. The collected data was analysed by descriptive statistics, correlation and multiple linear regression analysis. The analysed results provide an overview of the impact of AIS components in enhancing the AIS performance in enterprises. The AIS components has been expressed through characteristics of AIS, designers of AIS, information technology, professional education, regulations, laws, standards and accounting practices. Irrespective of the research outcomes, it is apparent that the AIS exhibits a strong correlation with the operational aspects of public enterprises in Kosovo, underscoring its pivotal significance in facilitating diverse functions within these enterprises. The findings emphasize the importance of the AIS components, towards enhancing the performance of AIS in public enterprises in Kosovo. Furthermore, this research paper indicates that there is a positive relationship among AIS components, AIS characteristics, AIS designers, information technology, professional education, regulations, laws, accounting standards and practices and AIS performance. These findings also underscore the significance of taking into account and optimizing each of these elements in order to maximize the advantages and results of implementing an AIS and enhancing performance in public enterprises.

PurposeThe Accounting Information Systems (AIS) research field emerged around 30 years ago as a subfield of accounting but is at risk to develop further as an isolated discipline. However, given the importance of digitalization and its relevance for accounting, an amalgamation of the parent research field of accounting and the subfield of accounting information systems is pivotal for continuing relevant research that is of high quality. This study empirically investigates the distance between AIS research that is included in accounting literature and AIS research that prevails in dedicated AIS research outlets.Design/methodology/approachTo understand which topics define AIS research, all articles published in the two leading AIS journals since 2000 were analyzed. Based on this topical inventory, all AIS studies that were published in the top 16 accounting journals, also since 2000, are identified and categorized in terms of topic, subtopic and research methodology. Next, AIS studies published in the general accounting field and AIS studies published in the AIS field were compared in terms of topics and research methodology to gain insights into the distance between the two fields.FindingsThe coverage of AIS topics in accounting journals is, to no small extent, concentrated around the topics “information disclosure”, “network technologies” and “audit and control”. Other AIS topics remain underrepresented. A possible explanation might be the focus on archival studies in accounting outlets, but other elements might play a role. The findings suggest that there is only a partial overlap between the parent accounting research field and the AIS subfield, in terms of both topic and research methodology diversity. These findings suggest a considerable distance between both fields, which might hold detrimental consequences in the long run, if no corrective actions are taken.Originality/valueThis is the first in-depth investigation of the distance between the AIS research field and its parent field of accounting. This study helped develop an AIS classification scheme, which can be used in other research endeavors. This study creates awareness of the divergence between the general accounting research field and the AIS subfield. Given the latter's relevance to the accounting profession, isolation or deterioration of the AIS research must be avoided. Some actionable suggestions are provided in the paper.