Design Of Accounting Information Systems Research Articles

ANALISIS DAN PERANCANGAN SISTEM INFORMASI AKUNTANSI PENJUALAN DAN PERSEDIAAN PADA PT XYZ

Accounting information system is a system that processes data and transactions to generate useful information for planning, controlling and operating a business. Currently there are still companies that have not implemented an accounting information system one of them is PT XYZ. The recording process at this company still uses manual recording which impacts on the unintegrated performance and the level of data and validity that does not run as expected and the needs of the company. The purpose of this research is to analyze and design the accounting information system sales and inventory that runs and identify the needs and requirements of new systems created so as to improve the weaknesses in the system sales and inventory. The research method used is the analysis and design by doing problem analysis in the running system and then design the flowchart and prototyping of the appropriate system to be applied in PT. XYZ. In analyzing the existing procedures, conducted interviews on related parties at PT. XYZ. The results obtained obstacles and problems in the manual system that runs related to the performance and processes that occur mainly in sales and inventory. In this study resulted in an accounting information system design that is adjusted to help the problems faced by PT. XYZ mainly on sales and inventory recording.

A Study of Contingency Factors of Accounting Information System Design in Tunisian SMIs

This paper aims at identifying the factors that influence the design of the accounting information system in the Tunisian small and medium industries (SMIs) through the characteristics of information, accounting management tools, and degree of formalism. The accounting information system is considered to be a key factor of competitiveness of companies. It provides managers with the relevant accounting information to help them with the decision making. Through a set of structural and behavioral factors, we tried to improve the understanding of the accounting information system in the developing countries, using Tunisia as an example. Based on a technical questionnaire, a total of 221 Tunisian companies operating exclusively in the industrial sector were studied. By using the PLS structural equation modeling, we showed that the design of accounting information system is influenced by several factors of contingency. When we looked at structural contingency, we found a positive and significant effect of the firm’s size on the degree of formalism. In addition, a positive and significant effect of the organizational structure on the characteristics of the accounting information systems was shown. Furthermore, the examination of the behavioral contingency showed that the manager’s profile affects in part the use of accounting management tools. In conclusion, our study extends the accounting information system literature and helps managers to have a framework to enhance the performance of their industries.

Desain Sistem Informasi Akuntansi Desa dalam Rangka Meningkatkan Transparansi dan Akuntabilitas Keuangan Desa

One important aspect in village governance is the financial aspect of the village. As thesmallest autonomous regions in the governance of the Republic of Indonesia, the village was given the autonomy to manage income and expenses independently. One consequence of the enactment of Law No. 6 of 2014 is a village source of revenue in the form of transfer funds budgeted in the village of APBN and APBD. Spill management of substantial funds legally also accompanied by demands for accountability or liability fund management both horizontally and vertically from the community of the local government and central government. In general the level of accountability and transparency in the financial management of the village is still low. Therefore, the design of financial accounting information system applications village is required to improve the accountability and transparency of village finances. This research was conducted with the objective of designing an application for financial accounting village. Analysis of the village administration system accounting officer found that the organizational structure of the financial administration of the village consists of: the village head, village secretary, the section chief and treasurer of the village. Data flow diagram (DFD) level 0 includes entities bassociated with the application system of financial management which includes the village of system administrators and system operators. Data flow diagram (DFD) level 1 consists of:Data processing general parameters, data processing parameters village, budget dataprocessing, data processing and data processing penatusahaan bookkeeping.Key Words : Village Accounting Information Systems Design, Data flow diagrams, Finance Village

PERANCANGAN SISTEM INFORMASI AKUNTANSI PERMINTAAN DANA UNTUK KEGIATAN PEMBIAYAAN PROYEK PADA PT. TIRSULA INOVASI AMBON

Structuring the accounting information system is one of the factors that determine the performance of companies in managing fi nancialtransactions andstrategic decision making process. PT. Trisula Inovasi, initially conduct f nancial transactions in the activities of the project fi nancing is only done by a director and adata entry and assisted by some force fi eld, so the greater the risk of deviations against financial documents and the accounting process, especially on the transaction project financing. This deviation can happen easily, because the absence of the document fow system of structuring financial transactions and integrated them regularly.The purpose of accounting information system design is to produce financial information to support daily operations, management decisions and meet obligations related to accountability and minimizing deviations to be performed by White-collar crime.

A dialogical framing of AIS–SEA design

Previous literature has proposed dialogical accounting as a means wherein accounting information systems can support competing, and potentially incompatible, information needs of various interested constituencies (Dillard and Yuthas, 2013). Here we extend that work by focusing on the design of social and environmental accounting (SEA) information systems that take pluralism seriously. We theorize the challenges of designing such systems wherein they are expected to address the needs of multiple users with different interests that may emerge from different economic, social, political and/or cultural perspectives, as they relate, for example, to sustainability reporting, ethical investment, participatory development studies and indigenous resource management. Using dialogic engagement, we attempt to move beyond traditional, and often highly constrained, conceptualizations of “stakeholder engagement” and propose a framework for undertaking systems design that can facilitate high quality and relevant SEA information systems that meet the needs of a wide range of actual and/or potential users. We provide an example of how the framework might be enacted using a framing methodology.

PERANCANGAN SISTEM INFORMASI AKUNTANSI DENGAN METODE DECISION SUPPORT SYSTEM (DSS)

The research was conducted at PT. Sinkona Indonesia Lestari is a manufacturing company engaged in the industry that produces quinine salt of quinine and its derivatives. The Company requires cash flow of financial statements information that is fast, precise, accurate and up to date for management decision making. Authors are interested with the title "Accounting Information System Design Method With Decision Support System (DSS”).
 Design studies using primary data and secondary data, system development methodology using output oriented methodology, process oriented methodology and the data oriented methodology. While the structure of system development used by the authors is Waterfall. Accounting information system design using a context diagram, data flow diagrams, system flowcharts, and Entity Relationship Diagram. With accounting information systems managers can improve the quality of decision making.

Contingency Factors and Accounting Information System Design in Jordanian Companies

This paper examines the relationship between three contingency factors and the sophistication of AIS design. Questionnaires were distributed to 220 companies listed on Amman Stock Exchange, Jordan. The results reveal significant and positive relationships between four dimensions of IT sophistication and AIS design, and between two dimensions of business strategies and AIS design. However, no significant relationship was found between environmental conditions and the sophistication of AIS design. Interestingly, findings from this study reveal managerial IT sophistication, informational IT sophistication and functional IT sophistication are more important than technological sophistication in influencing AIS design. On the other hand, cost leadership strategy was found to be more important than innovation differentiation strategy in influencing AIS design. Overall, cost leadership strategy appears to be the most important factor that influences the sophistication of AIS design. Findings from this study imply that the sophistication of AIS design can be achieved by investing not only in the technological aspect of IT implementation but more importantly its managerial, informational and functional sophistication. Findings from this study have deepened current understanding of AIS design and its influence factors, and provided useful insights into the sophistication of IT development in Jordan. More importantly, it opens up possibilities for further studies of AIS in Jordan and other Middle East countries, and on a global basis.

Applying XBRL in an Accounting Information System Design Using the REA Approach: An Instructional Case*

AbstractThe Church in Somewhere (CIS) is a small community church which uses an Excel spreadsheet to keep its financial records. The church administrator is considering moving from a spreadsheet accounting system to a relational database system that can easily be expanded to include more information in the future. In this paper we examine the transforming process in this hypothetical case by following a resource‐event‐agent (REA) modeling paradigm to create a database. We then link the REA model to financial reporting using Microsoft Access. In addition, using the financial report in the database, students prepare and validate an eXtensible Business Reporting Language (XBRL) document for CIS. Instead of applying the complex U.S. Generally Accepted Accounting Principles (GAAP) Taxonomies, Release 2009, the case uses a dedicated CIS Taxonomy to complete the mapping and tagging processes.

Responding to expanding accountability regimes by re-presenting organizational context

Accounting information systems (AIS) provide information needed to manage, control, and evaluate organizational activities. As the corporate accountability regimes expand into such areas as social and environmental responsibility, these information systems must also expand in order to meet the requisite information needs. Adequately addressing the emerging information needs requires that the focus move beyond the customary preoccupation with the technical aspects of AIS design, implementation, and use in order to incorporate a broader conceptualization of organizational context. An initial step in designing more salient AIS is to recognize the social forces and related conflicts present within work organizations that relate to issues within the purview of the expanded accountability regimes. I propose that organizations be viewed through the lens of social theory as a way to expand what has traditionally been a narrow, exclusive, and instrumental perspective. Re-presenting organizational context using alternative social theory-based perspectives opens the conventional, taken-for-granted scope and functions of AIS to examination and critique, providing space for change. I demonstrate how alternative perspectives can provide a basis for revealing the assumptions, conflicts, and ideologies that underlie conventional systems applications, facilitating more inclusive designs that incorporate a greater range of values, interests, and objectives. I use three disparate social theories to illustrate possibilities following from alternative organizational representations. From labor process theory, we gain an understanding of forces underlying representations of work by organizations operating within the context of market capitalism. Latour's accumulation cycle provides a description of the embedded processes whereby information is collected, processed, and applied to maintain organizational control. A variant of postmodern thinking reveals hegemonic contextual assumptions and constraints that underlie prevailing organizational representations. A more comprehensive understanding of organizational context increases the likelihood that AIS will provide the information necessary to support the more inclusive accountability regimes arising from an expanding notion of acting in the public interest.

Revisiting fit between AIS design and performance with the analyzer strategic-type

In considering the Miles and Snow analyzer strategic-type, this paper re-examines the relationship between strategic choice, accounting information systems design (AIS), and business-unit performance. This paper also examines the construct validity of the variables considered in the study. In response to previous studies that called for triangulation of variables with other sources, the validity of the results have been improved by using a multi-method, multiple-respondent approach for business strategy classification and business-unit performance assessment. Results of a research survey and secondary data analysis of 88 Canadian business units suggest that for prospector strategic-types, and to a lesser extent for defender strategic-types, broad-scope AIS is associated with higher performance. Managers of prospector and defender units need external, non-financial, and future-oriented information for decision-making, which represents an evolution in defenders' information needs. Results also support the assumption that information needs of analyzer strategic-type units differ from those of defender units.

The Role of Sophisticated Accounting System in Strategy Management

Organizations are designing more sophisticated accounting information systems to meet the strategic goals and enhance their performance. This study examines the effect of accounting information system design on the performance of organizations pursuing different strategic priorities. The alignment between sophisticated accounting information systems and organizational strategy is analyzed. The enabling effect of the accounting information system on performance is also examined. Relationships are explored using data collected from 112 CEOs in 218 hospitals in Spain. The findings provide support of an indirect effect of sophisticated accounting information system on performance, acting through a prospector strategy.

Defining the information needs of senior marketing executives: an exploratory study

At the very core of Marketing Information Systems (MkIS) design is the identification of the marketing information needs of decision‐makers. Information needs can be defined as the user specifications of information characteristics involved in information seeking, and refer to those qualities of information perceived by managers to be “useful” to facilitate their decision making. Drawing on empirical results from three sets of literature and from studies of information systems design (particularly management and accounting information systems design), the authors review a framework for exploring the design of an MkIS. A qualitative study examining the information needs of senior marketing executives is also reported and discussed. The results, based on interviews with 20 senior marketing executives, indicate that marketing information needs can be defined using six information characteristics.

Optimal warranty arrangements for the design of accounting information systems

This paper investigates optimal price/warranty arrangements for the design of accounting information systems (AISs) when the user of the system has alternative sources of information. A mathematical model is developed that focuses on two systems design scenarios commonly encountered in practice: (1) enhancement and (2) replacement. In an enhancement scenario the AIS user hires the AIS designer to enhance the value of the current AIS by incorporating additional features into the original system. Systems replacement, on the other hand, implies that the designer produces a new system that makes the original system obsolete. Under a replacement system, a simple limited warranty implements the user's optimal decision rule so that no losses occur due to unobservability of the user's decision. For the enhanced AIS design however, the user's action may depend upon the signal from the user's preexisting AIS. Therefore, when the user's decision is not observable, the designer does not know if the user's decision is a result of the systems enhancement or a result of the original system. Due to incomplete contracts, a more complex and costly warranty arrangement is required. Hence, losses occur under enhancement AIS although quality can be maintained with a limited warranty. Since it is difficult to assess the quality of the information system prior to purchase, the potential for a market failure exists where high-quality systems are driven from the market by low quality systems. These findings show that a market failure can be prevented in the design of information systems through contractual warranty arrangements. These warranty arrangements, however, must be tailored to the specific design task.

A Documentation Model for the Contemporary Accounting Information System

This article examines some of the problems with documentation in accounting information systems (AIS). At present, there is nostandard for documentation and there is a wide variety of techniques and documentation items found in such systems today. The “constituents” of the AIS who are users, maintainers, and auditors, need high quality, consistent, and useable documentation in order to carry out their jobs effectively. As a prelude to developing a model for AIS documentation, the article reports the results of a survey of accountants who use documentation in their work. The survey identified thirty items believed by the respondents to be important for inclusion in documentation packages. These items centered on the database, analysis and design, and control and security areas. Based upon the review of the literature and the findings of the documentation survey, the article concludes by proposing a model package which would provide basic documentation for a general AIS overview, database, analysis and design, user instructions, and control/audit/security components. User needs and preferences coupled with the system environment would indicate items which could be added to the basic documentation package proposed here.

The Impact of Environmental Uncertainty Perceptions, Decision-Maker Characteristics and Work Environment Characteristics on the Perceived Usefulness of Marketing Information Systems (MkIS): A Conceptual Framework

This paper discusses potential relationships between contextual factors and Marketing Information Systems (MkIS) design. MkIS design is defined in terms of the perceived usefulness of several information characteristics, which may be associated with a marketing information system. The paper suggests that MkIS design research should consider a range of contextual variables drawn from the organisational behaviour, behavioural decision-making and personality/cognitive psychology literatures. Drawing on empirical results from three sets of literature and from studies of information systems design (particularly management and accounting information systems design), the authors present a framework for exploring the design of a MkIS.

JIT Manufacturing Systems: Use and Application in Australia

Reports the results of the first stage of a study which investigates the adoption of just‐in‐time (JIT) manufacturing systems and the design of appropriate accounting information systems (AIS). While almost all adopters report that JIT has provided benefits to their business, it is not clear that managers fully understand or are, as yet, capable of exploiting the full advantages of JIT. Identifies several factors which appear to be important in the successful implementation of JIT management systems in Australia, including the close geographic proximity of suppliers and customers, the existence of a highly competitive market, a broad product range, small to medium firm size, the existence of flexible manufacturing technology, large inventory holdings as a percentage of total assets, the use of JIT by dominant industry members (automobile manufacturers) and a low degree of vertical integration in the firm. Industry type is also an important factor.

Control, organisation and accounting

Organisation control is a subject of fundamental importance to the designer of accounting control systems. Yet discussions of accounting control tend to take place against a back-cloth of incomplete and outmoded theories of organisation and simplistic and authoritarian concepts of control. In this paper, the applicability of a cybernetic model of control to the control of human organisations is explored, with particular reference to the role of accounting information systems. The analysis uncovers a number of issues that require resolution before the model can be applied to accounting information system design. Some directions for research on accounting controls are discussed.

CONCEPTUAL LEVELS AND THE DESIGN OF ACCOUNTING INFORMATION SYSTEMS*

This article attempts to expand and clarify the discussions in the literature on complexity theory applied to accounting via two central assertions:(a) affecting the cognitive conceptual level of an individual through the financial reporting system can be accomplished not only by varying the immediate information load, but also, in the long run, by modifying the types of information and the mode of user‐system interface. In other words, a properly designed accounting information system can have developmental cognitive effects in both the short and long run.(b) attempting to maximize the conceptual level of the decision maker is not always desirable. In certain types of environments, a high conceptual level actually impedes appropriate decision making. Therefore, the appropriate conceptual level must be related to the type of decision being made as well as to the type of decision maker.