Accounting Information Systems Research Articles

THE CHALLENGES OF IMPLEMENTING ACCOUNTING INFORMATION SYSTEMS IN IFRS AND GAAP : GLOBAL STUDY

This paper provides a thorough analysis of the difficulties that arise when putting accounting information systems (AIS) into practice under the auspices of generally accepted accounting principles (GAAP) and international financial reporting standards (IFRS). The research delves into the worldwide terrain, covering a range of commercial settings and legal structures. Using both qualitative and quantitative research methods, the study looks into important variables that affect how well AIS is adopted and integrated in accordance with GAAP and IFRS requirements. KEYWORDS: Accounting Information Systems (AIS), International Financial Reporting Standards (IFRS), Generally Accepted Accounting Principles (GAAP), Global Study

Pengaruh Dukungan Manajemen Puncak, Partisipasi Pemakai, Pelatihan dan Pendidikan terhadap Kepuasan Pemakai Sistem Informasi Akuntansi (Studi Kasus pada LPK Monarch Bali)

Pengaruh Dukungan Manajemen Puncak, Partisipasi Pemakai, Pelatihan dan Pendidikan terhadap Kepuasan Pemakai Sistem Informasi Akuntansi (Studi Kasus pada LPK Monarch Bali)

Utilization Of Accounting Information Systems, Human Resource Competencies, Government Accounting Standards On The Quality Of Local Government Financial Statements

The local government financial report is a form of accountability report for the implementation of the Regional Revenue and Expenditure Budget that can be calculated with money. This study aims to assess the effect of utilization of accounting information systems, human resource competencies, and government accounting standards on the quality of local government financial reports. In this study, researchers used a quantitative descriptive approach. The information collection method used is through a questionnaire. The number of samples was 95 respondents who were determined using purposive testing techniques. Data analysis was performed with multiple linear regression models with data quality testing and classical assumption tests. The results of this study indicate that the utilization of accounting information systems, human resource competencies, and the application of government accounting standards have a significant effect on the quality of local government financial reports.

Viable System Model (VSM): A New Approach to Accounting Information System Development Model

This article discusses the potential for using the Viable System Model (VSM) as a new approach in developing accounting information systems. This article takes the form of a systematic literature review. The analysis was carried out using a comparative approach between the System Development Life Cycle (SDLC-Model) and the Viable System Model (VSM) in general and specifically in the field of accounting and accounting information systems. The SDLC is primarily focused on the development and management of software or systems, while the VSM is concerned with the broader understanding and management of complex organizations. Both concepts have their unique applications and are important in their respective domains. The results of the study show that the VSM has a more holistic approach in developing accounting information systems. The research results also show that VSM is more suitable for developing accounting information systems in organizations that are complex, flexible, and adaptive to the speed of change in the company’s ongoing organizational business environment. The VSM provides a framework for understanding how organizations and systems can adapt to changing environments and maintain viability. It is particularly useful for complex organizations that need to respond to dynamic conditions. Keywords: accounting information system development, viable system model, system development life cycle

Implementation of Blockchain Technology on Accounting Information System For Transaction Security and Data Reliability

This research discusses the impact of blockchain technology on accounting information systems, with a focus on transaction security and data reliability. Blockchain, as an innovation in the digital world, promises significant improvements in security, transparency, and decentralization. Despite offering potential benefits, the implementation of blockchain in accounting information systems is still limited, with challenges involving high costs, lack of regulations, and data security concerns. In Indonesia, limited resources and digital literacy are key factors in overcoming these limitations. This research uses a qualitative descriptive approach because it aims to gain a deeper understanding. The qualitative approach allows researchers to analyze data, understand contexts, and formulate meaning from the information found. Data sources in this study were obtained from primary sources such as interviews and secondary data obtained from document studies. Interviews were conducted with participants knowledgeable about implementing blockchain in accounting information systems. The data collection process identified that blockchain can improve transaction security and data reliability in accounting information systems. However, scalability and integration with existing infrastructure pose challenges. Digital literacy awareness and infrastructure preparedness are identified as key factors for the successful implementation of blockchain technology in the accounting context. This research is expected to provide insights and recommendations for the development of blockchain technology and accounting information systems in the future. The implications of this research are that by implementing blockchain technology in accounting information systems, it can improve the quality of accounting information in companies and increase the long-term value of the company.

Admission Accounting Information System and Cash Expenditure in Financial Control

Every organization requires a well-planned and properly supervised accounting information system to effectively manage their incoming and outgoing finances. The implementation of an accounting information system is crucial for achieving the management's objectives. This study aims to assess the effectiveness of the accounting information system in managing cash receipts and expenditures, specifically in the context of financial planning and control at the Benteng City Grand Mosque. The research utilizes qualitative data obtained from primary and secondary sources. The descriptive analysis method is employed in this study. The findings indicate that the accounting information system for cash receipts and expenditures, concerning financial planning and control, is deemed sufficient as it aligns with the fundamental components of an accounting information system, including human resources, equipment, forms/documents, records, procedures and reports, and adheres to internal control procedures. Consequently, the accounting information system for cash receipts and expenditures continues to operate effectively to support financial planning and control.

Analysis of Accounting Information System for Raw Material Inventory at PT. Smart Tbk. Padang Halaban

The Accounting Information System (AIS) is a vital component in providing financial and accounting data, along with information related to daily accounting transactions. This research focuses on evaluating the effectiveness of AIS using ERP-SAP in managing raw material inventory and supporting production efficiency at PT. Smart Tbk. Padang Halaban, a palm oil plantation company. The qualitative descriptive method was employed to gather data through literature review, interviews, and direct observations. The results of the study indicate that the implementation of AIS using ERP-SAP has improved the standard of financial reporting, meeting the required qualitative criteria. However, limitations exist in the AIS application, particularly regarding suboptimal raw material inventory tracking and integration issues between different systems, such as inventory and accounting systems, leading to data discrepancies. The conclusion drawn from this research highlights the necessity for adjustments, developments, and improvements in AIS features to meet the specific company requirements. The implications of these findings emphasize the importance of continuously optimizing AIS to support more efficient and accurate business processes, while adapting to technological advancements and company needs.

Determinants of Accounting Information Systems Success: The Case of the Greek Hotel Industry

Accounting information systems (AIS) are primarily designed to convert financial data into usable financial and management information. Their effectiveness or success, which shows the extent to which the requirements of their users are satisfied, is an essential factor in decision making. Previous research has found that user satisfaction is a particularly widely utilized and indicative measure of information system (IS) success. In this setting, the success or failure of an AIS is a crucial issue for all companies since a particular IS cannot be appropriate for everyone, especially in the case of accounting software that has to satisfy the requirements of its users. Furthermore, given the hotel industry’s information-intensive and competitive character, the AIS user satisfaction of hotel financial and accounting executives can be vital to their performance and the hotel’s operational efficiency. The aim of this research is to investigate a number of factors that influence AIS user satisfaction in the post-implementation period in the case of the Greek hotel industry. The findings of our empirical study show that system quality, information quality, system use, service quality, firm’s size, years of system use, information technology integration, and organic structure have a positive effect on user satisfaction with AIS. On the contrary, statistical analysis shows that users’ level of education is negatively correlated with AIS user satisfaction. Finally, the current research findings contribute theoretically to the IS and accounting literature, and they also shine a light on the managerial implications for IS developers, hotel managers, and financial executives.

Evolution and Dynamics of Technology Based Accounting Information: A Bibliometric Study

This bibliometric study delves into the evolution and dynamics of technology-based accounting information systems (AIS), exploring the intersection of technological advancements and accounting practices. The integration of technology in accounting has catalyzed significant transformations, reshaping how financial data is managed, analyzed, and reported. Through a comprehensive analysis of 780 publications spanning from 1977 to 2024, this research uncovers key trends, influential works, and emerging themes in the field of technology-based AIS. Utilizing bibliometric techniques such as co-citation analysis and network visualization, the study provides insights into the collaborative landscape, thematic clusters, and temporal trends within the domain of technology-based AIS research. The findings shed light on the evolution of AIS research, highlighting the increasing relevance of emerging technologies such as artificial intelligence and blockchain, while also identifying potential areas for future investigation.

The Influence of Management Accounting Information System Characteristics and Management Control System on Managerial Performance

Several things that can affect and improve managerial performance at PT Warna Indah Samajaya (WIS), one of which is the characteristics of the management accounting information system and management control system. The characteristics of the management accounting information system that have been carried out by employees of PT Warna Indah Samajaya (WIS) have been implemented properly and correctly to carry out effective work so that they can achieve the predetermined targets. This study aims to determine the effect of the characteristics of the management accounting information system and control system on managerial performance at PT Warna Indah Samajaya (WIS). This research was conducted by means of a survey by distributing questionnaires to employees of PT Warna Indah Samajaya (WIS), this study also used a verification descriptive analysis method by statistically processing using SEM-PLS. The results of this research are expected to be a solution in solving problems of managerial performance at PT Warna Indah Samajaya (WIS). The results of this study indicate that: (1) the characteristics of the accounting information system affect managerial performance, (2) the control system has an effect on managerial performance.

Analysis of the Relationship Between E-Commerce Business and Technology-Based Accounting Information Systems with Company Audit Needs

This study explores the relationship between E-commerce business operations, Technology-Based Accounting Information Systems (AIS) adoption, and corporate audit needs through a quantitative analysis approach. Drawing on data collected from 234 participants representing E-commerce firms and audit professionals, the study employs Structural Equation Modeling (SEM) with Partial Least Squares (PLS) to analyze the relationships among key variables. The findings reveal significant positive associations between E-commerce characteristics and Technology-Based AIS adoption, as well as between Technology-Based AIS adoption and corporate audit needs. Furthermore, mediation analysis demonstrates that Technology-Based AIS adoption partially mediates the relationship between E-commerce characteristics and corporate audit needs. Additionally, moderation analysis indicates that firm size and industry type moderate these relationships, with larger firms and those in technology-intensive industries exhibiting stronger associations. These findings underscore the importance of technological innovation and organizational context in shaping audit readiness and effectiveness within E-commerce environments.

Business Model Transformation and Information Technology Use on the Quality of Accounting Information Systems in MSMEs in Indonesia

This research investigates the impact of business model transformation (BMT) and information technology utilization (ITU) on the quality of accounting information systems (QAIS) in Micro, Small, and Medium Enterprises (MSMEs) in Indonesia. A quantitative approach is employed, with data collected through a survey of MSMEs across various industries. Structural Equation Modeling (SEM) with Partial Least Squares (PLS) is used for data analysis. The findings reveal significant positive relationships between BMT, ITU, and QAIS. Business model transformation and IT utilization are found to significantly enhance the quality of accounting information systems in Indonesian MSMEs. These results highlight the importance of innovative business practices and effective technology adoption in improving financial management processes within MSMEs, providing valuable insights for practitioners, policymakers, and researchers.

ACCOUNTING INFORMATION SYSTEM (AIS): INTEGRATION OF ARTIFICIAL INTELLIGENCE AND MANAGEMENT IN FARM TOURISM KELOMPOK TANI ELOK MEKAR SARI

Artificial Intelligence (AI) and management have many benefits and relevance that are very important to be applied in various entities both large, medium, to small including Eduwisata Kelompok Tani Elok Mekar Sari Surabaya. By implementing AI and management within entities, these organizations can harness the potential of technology to improve their performance, innovation, and competitiveness in an increasingly competitive market. The purpose of this study is to examine the impact of several factors, such as AI and management on the effectiveness of accounting systems in Lestari educational tours located in Surabaya. Researchers use a mix method, namely primary data and secondary data for data collection methods. The results of the analysis show that the effectiveness of accounting information systems is positively influenced by artificial intelligence and management. This is evidenced by the results of the F test, where the calculated F value (139.983) is greater than the table F value (3.940), with a significance level of 0.000 which is less than 0.05. In addition, a qualitative approach is also needed to understand the phenomena that occur in the field. Therefore, it can be concluded that artificial intelligence and management variables have a positive effect on the effectiveness of accounting information systems. The conclusions of this study are consistent with previous findings that have been done by other researchers in the past. The difference is that this study uses qualitative and quantitative approaches.

The role of organizational culture in the performance of SMEs in Vietnam during the economic crisis

This study examines whether the financial crisis caused by the COVID-19 pandemic and the economic downturn will affect the role of organizational culture in the performance of SMEs in Vietnam. Specifically, the study aims to evaluate changes in the OC of SMEs during and after the crisis. Survey data used for analysis includes 202 SMEs in Vietnam. It was collected from January 2023 to March 2023. The research used the Denison culture model. SmartPLS 4.9.0.2 software was used to test the research model and compare cultural changes before and during the crisis. The findings suggest that organizational culture has a positive relationship with both accounting information systems (AIS) and organizational performance, but only adaptability affects corporate performance. Furthermore, AIS is positively related to the corporate performance of SMEs. The study shows that organizational culture, including involvement, consistency, and mission, is eroded during a crisis, supporting the theory that economic crises hurt corporate culture. Additionally, repeated research confirms that organizational culture positively affects AIS and that AIS positively affects organizational performance regardless of economic crisis. The results provide indicators for managers on how to promote sustainable business development. It is important for SMEs to establish a cultural identity that aligns with their goals and strategies to minimize conflicts of interest and improve competitiveness.

Internal audit as a moderator of the relationship between accounting information systems and performance in Jordanian commercial banks

This study aimed to find out the influence of Accounting Information Systems on the performance of Jordanian commercial banks, and the degree to which internal audit moderates this relationship. This was a current quantitative study designed to be at a descending trend of the survey conducted primarily on 12 major Jordanian banks’ accounting departments using descriptive and cross-sectional designs. From a total distribution of 358 questionnaires, 249 were returned, and after screening only 243 were deemed valid. Partial Least Square Structural Equation Modeling (PLS-SEM) was used as a statistical tool for data analysis, which is appropriate when exploring convoluted relationships and testing hypotheses. The findings indicate that there is a clear positive relationship between the implementation of AIS systems and improvement in the performance metrics at Jordanian banks; thus, hypothesis 1 is corroborated at a significant level of p < 0.01. More significantly, the findings suggest that internal audit highly strengthens the positive effect of AIS on bank performance, thereby supporting hypothesis 2 at the same significance level. This dual realization reiterates the needed adoption of advanced AIS by Jordanian banks and a general improvement to the internal auditors of the mechanisms that ensure they maximize on the benefits accruing in performance. More fundamentally, the findings underscore the dire urgency to incorporate efficacious AIS alongside with robust internal audit mechanisms in banking strategies, thereby providing crucial implications for bank managers and sectoral policymakers.

Cloud-Based Accounting Information Systems and Financial Reporting Quality of Listed Information and Communication Technology Firms in Nigeria

The confluence of cloud-based Accounting Information Systems (AIS) adoption and financial reporting quality within Nigeria's Information and Communication Technology (ICT) sector is explored in this study. Given the dynamic landscape of the ICT industry characterized by technological advancements, evolving market dynamics, and regulatory shifts, ICT firms are increasingly turning to cloud-based AIS to streamline their accounting processes and adapt to changing business requirements. The population of the study consists of all eight (8) Information and Communication Technology (ICT) enterprises that are listed on the Nigerian Exchange Group as of 31st December 2022. As a result, this study delves into the impact of Cloud-Based AIS adoption on the Financial Reporting Quality of Listed ICT Firms in Nigeria over a decade-long period from 2013 to 2022. Utilizing a Panel Regression Technique (Random Effect Model), the study identifies a significant overall effect of Cloud-Based AIS on the Financial Reporting Quality of Listed ICT Firms in Nigeria. Moreover, it highlights the significant influence of Cloud Security Investment on financial reporting quality among ICT firms in Nigeria, while Cloud Expenditure Growth is found to have no statistically significant effect. The study emphasizes the need for strategic resource allocation and exploration of cost optimization opportunities, given that cloud expenditure growth may not directly impact financial reporting quality. However, the study recommends for prioritizing cloud security investments to safeguard financial data integrity, mitigate cybersecurity risks, and enhance trust in financial reporting practices, thereby bolstering investor confidence.

Inventory-based Business Strategy using FP-Growth at PT. Pinus Merah Abadi, Kendal Regency

This study aims to analyze inventory optimization using the Frequent Pattern Growth (FP Growth) algorithm, in relation to business strategy and/or accounting information systems, which a knowledge gap in previous research is as described above is the lack of knowledge about the application of the FP Growth algorithm in inventory optimization. This study was based on one year of sales and inventory data from a snack and beverage company, as a case study employing private data. A total of 3,370 transaction data samples were processed using RapidMiner data mining with FP growth algorithm. The results of both methods showed that the inventory level must be sufficient and produced two categories, namely large stock and small stock. The findings of this study indicated that the company has closely optimized its inventory since there were some products that were not involved in the association rules of sales.

Evaluating Accounting Information Systems in Jordanian Municipalities

Evaluating Accounting Information Systems in Jordanian Municipalities

Тенденции развития и применения инструментария комплексных информационных систем управления человеческим капиталом в условиях импортозамещения

Under modern conditions, successful business functioning and development are determined not only by effective management of internal business processes and creating harmonious relationships with competitive external environment, but also by re-interpreting the value of the key corporate asset, that is, human capital. For quite a long time, the HR management contour in the system of interaction between employer and employee has been considered only from the point of view of accounting and settlement operations. They were the ones that were automated in traditional HR accounting and payroll information systems. However, at the present stage, the number and content direction of HR processes have significantly expanded and talent management, training, development and motivation of personnel have become a priority. In this regard, automated accounting of only quantitative indicators is insufficient for effective human capital management. HR automation systems are gradually replaced by comprehensive HR-tex solutions that automate all HR processes and refer to all sections of the HR cycle. The purpose of the study is to consider the evolution of HRM systems and their compliance with modern HR processes, and to analyze the state of domestic software market for their automation. The analysis showed that Russian market is currently experiencing an urgent need for integrated automation tools that provide functional coverage of all human capital management processes. It is fragmented and characterized by a fairly high level of maturity of accounting and settlement contour software products along with the patchwork nature of IT solutions that automate the quality indicators of HR processes. In this regard, the conducted research on the development of HRM systems, taking into account technological trends and business needs for integrated solutions, allowed systematizing information in the form of a model of a complex, integrated system, and formulating requirements for it. It was established that integrated HRM system has a modular character and it is advisable to form a set of customized functions to manage the development of human capital potential based on the needs of a particular business. The highlighted areas of HRM systems development can be used in elaborating of import-independent software products of this class, as well as by enterprises when choosing tools for automating HR processes.

Analysis of the Effect of Accounting Information Systems on the Accuracy and Reliability of Financial Statements at Shipping Industry Companies in Surabaya

  In the contemporary economic landscape, the indispensability of computerized systems, particularly Accounting Information Systems (AIS), is paramount for effective economic activities. This research addresses the knowledge gap surrounding the impact of AIS on the accuracy and reliability of financial statements in the shipping industry companies in Surabaya, Indonesia. The study employs a causal research design with an associative and quantitative approach, involving 57 participants related to AIS in the shipping industry. Utilizing the Integrative Framework of AIS by Romney and Steinbart (2015) and the Financial Reporting Credibility Theory by Dechow and Dichev (2002), the research aims to provide a comprehensive understanding of the relationship between AIS, accuracy, and reliability of financial statements. The findings reveal a positive correlation between AIS implementation and the quality of financial statements, emphasizing the need for effective AIS integration to enhance financial reporting in Surabaya's shipping industry. These results contribute valuable insights for practitioners, researchers, and management in optimizing AIS to support business sustainability and stakeholder confidence amidst dynamic market changes.