Implementation Of Accounting Information Systems Research Articles

A Model for Building AIS Capabilities in Co-operatives

Studies examining the link between information systems (IS) resources and organisation capabilities are extensive. However, limited studies were conducted to examined the influence of IS resources on AIS capabilities particularly in co-operatives. Based on a comprehensive review of accounting and IS literature, this paper propose a model to assessing the link between IS resources and accounting information systems (AIS) capabilities, and its potential impact on cooperatives performance.The model is based on the resource-based view (RBV) that is used to define various dimensions of IS resources. This paper proposes seven IS resources that include external relationships; IS infrastructure; IS technical skills; business knowledge; internal relationships; IS planning and change management; and last but not least IS development. Apart from establishing a model for AIS capabilities building, this paper contributes to the literature by providing a better understanding on the roles of IS resources in AIS capability-building. This paper further contributes in extending IS research by exploring the AIS implementation within cooperatives environment.

The Influence of Organizational Commitment, Implementation of Accounting Information System and Workplace Environment to The Performance of Work Unit

This study aims to obtain empirical evidence on the influence of organizationalcommitment, implementation of accounting information system and workplace environmentaffected to the performance of work unit at the Ministry of Public Works and Housing. Thisstudy method used survey research with the target population studied is the unit of echelon IIwork unit that prepares the report of the Government Institution Performance unit (LaporanKinerja Instansi Pemerintah) in the Ministry of Public Works and Housing. This researchdesign used descriptive approach by using questionnaires to collect data on 122 respondentsin 67 work units consists of (1) head of work unit (2) administrator official (3) supervisorofficer (4) staff, this research hypothesis test using multiple regression analysis models. Theresults of the research showed that (1) organizational commitment had positively affected tothe performance of work unit at the Ministry of Public Works and Housing (2) Implementationof Accounting Information System had positively affected to the performance of work unit atthe Ministry of Public Works and Housing (3) Work environment had positively affected at theMinistry of Public Works and Housing. Good condition and work environment variable isconsidered good.

Analysis of Top Management Support and Individual Factors Influence on Accounting Information System and its Impact on the Accounting Information Quality for Projects

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 organizations operated in Tanzania in different sectors. A questionnaire used to collect information from users of accounting information and accounting information system in different nongovernmental organizations projects in Tanzania. The results indicate that top management support and individual factors significantly influence accounting information system. Furthermore, it was found that the accounting information quality is influenced considerably by accounting information system.

An Empirical Investigation of the Accounting Information System Quality

The organization relies heavily on information system in order always be competitive. Accounting information system implementation success would encourage generates of quality accounting information. Personality characteristic is a concept that is identified as a factor driving the successful implementation of accounting information system. This research aims to examine and analyze the influence of personality characteristics on the quality of accounting information system and the implication on quality of accounting information by disseminating questionnaire on 67 banking organization in Indonesia and 254 people respondents participate in filling the questionnaire. The result showed that the accounting information system has not qualified because the organization has not been fullest regard for characteristics of the personality of the user system to conform with the objectives of the company in anticipation of a complex situation. Causes of accounting information are not yet qualified because of the application of accounting information system is not yet fully accessible whenever and wherever in order to match the needs of banking organizations.

PENGARUH IMPLEMENTASI SISTEM INFORMASI AKUNTANSI MANAJEMEN (SIAM), DESENTRALISASI, DAN KEJELASAN SASARAN ANGGARAN TERHADAP KINERJA PENYUSUNAN ANGGARAN KABUPATEN EMPAT LAWANG

Abstrac t : The purpose of this research is to test and analyze the empirical evidence of the influence of management accounting information system implementation, decentralization, and clarity of budget targets to the performance of budget preparation of Regency of Empat Lawang. The study design is a causal or causal research. The type of data used in the form of primary data, namely in the form of questionnaires and partly done also with interviews directly. The sampling technique is purposive sample, with criteria: the employee working in the government environment of Empat Lawang Regency who served as Secretary / Secretary of SKPD, Head of Division / Head of Division, and Head of Section / Sub Head of Sub Division (Kasubid) who served in secretariat Regions, agencies, offices, bodies, and local technical institutions. The sample obtained is 204 SKPD apparatus from 36 SKPD in Empat Lawang District. SKPD apparatus that returned the questionnaire as many as 158 SKPD apparatus, meaning that the questionnaire processed as many as 158 questionnaires (no questionnaire data defects). The results achieved in this study are: The first hypothesis in this study which states that there is influence implementation of Management Accounting Information System (SIAM) on the performance of budget preparation at the local government of Empat Lawang Regency, accepted. The second hypothesis, there is the effect of decentralization on the performance of budget preparation at the local government of Empat Lawang Regency, rejected. The third hypothesis, there is the influence of clarity of budget targets on the performance of budget preparation at the regional government of Empat Lawang Regency, accepted. The fourth hypothesis, simultaneously the implementation of SIAM, decentralization, and clarity of budget targets had a significant effect on the performance of budget preparation at the local government of Empat Lawang Regency, accepted. Keywords : SIAM, decentralization, budget, performance, Empat Lawang

Understanding AIS User Knowledge, AIS Quality, and Accounting Information Quality

Objective - Nowadays, computer-based systems are used more to create, store and transfer information. Reliable accounting information will have impact on decision making. In other words, the success of an organization will depend heavily on the accounting information quality owned. Accounting information is generated from accounting information systems. The objective of this research is to know the extent if the knowledge influence of accounting information users towards implementation quality of accounting information systems and implication towards accounting information quality. Methodology/Technique - Instrument of data collection is using enclosed questionnaire filled by managers/chief of accounting and finance as well as branch chief of 63 insurance companies in Indonesia. SEM-PLS is used as a tool for processing data and hypothesis testing. Findings - The result of this research obtained empirical evidence that quality of accounting information systems implementation is influenced by knowledge of accounting information systems use and quality of accounting information influenced by quality of accounting information systems implementation. Novelty - The result of this study is consistent with theories and strengthens previous research results. The result contributes to the development of science, especially in the field of AIS. Type of Paper: Empirical Keywords: AIS; User Knowledge; Accounting Information. JEL Classification: M15, M41.

Preface to the Third Issue of Indian-Pacific Journal of Accounting and Finance

Preface to the Third Issue of Indian-Pacific Journal of Accounting and Finance

Examining AIS Software and Co-operative Performance in Malaysia

Accounting information systems (AIS) is essential to process business data into useful information. Indeed, empirical evidence suggested that the use of AIS has a positive impact on firm performance. Previous studies were concentrating on small and medium-sized enterprises (SMEs) and public listed companies leaving a gap in the co-operative literature. Furthermore, the users of different types of AIS software that contribute towards improving the firm performance were not adequately explored. As such, this paper draws on the resource-based view (RBV) to examine the gap issue. Using mail questionnaire survey, data were collected from 120 co-operatives. Findings from this study suggest that commercial and developed-in-house AIS software are mostly used by co-operatives. Also, the findings suggest that co-operatives performance is not associated with the types of AIS software used by the co-operatives. This study provides valuable insights into the implementation of AIS among Malaysian co-operatives, which has received little attention thus far from academic, governmental and professional bodies.

Accounting Information Systems Implementation Review on the Online Budget Review in Order to Develop an Efficient Budget Forming System

One implementation of e-Government at the Ministry of Finance, mainly the model of Government to Government relations is the launching of an application in which contains online review budget by dja of Annual Ministry-Specific Work Plan and Budgets module. This application was developed since 2014 by Directorate General of Budgeting. by Directorate General of Budgeting aims this online app will facilitate the process of review budgets by dja of Annual Ministry-Specific Work Plan and Budgets, by reducing the intensity of direct meetings between the Directorate General of Budgeting, Sectoral Ministries, and State Ministry of National Development Planning. Review Budgets by Directorate General of Budgeting, which previously conducted face to face, can be done at the office or wherever as well by using this application. This paper discusses the overview of accounting information system implementation in online budget review by Directorate General of Budgeting in developing the efficiency of budget forming. The method of data collection used in this paper is documentary study of literatures related to the accounting information system. The final conclusion is that the online budget review by Directorate General of Budgeting is a good step in order to develop an efficient system of budget forming

Accounting Information System and Decision Useful Information Fit Towards Cost Conscious Strategy in Malaysian Higher Education Institutions

In exploring the Accounting Information System (AIS) in Malaysian Higher Education Institutions (HEIs), this study investigates the alignment between the characteristics of decision useful information requirements and AIS capacity in the decision-making process among Malaysian Higher Education Heads of Department, and its impact on cost conscious strategy is also examined. Using a survey, data from 11 public universities in Malaysia were collected on the characteristics of decision useful information. This study attempts to fill the gap of the alignment between the characteristics of information requirements and information processing capacity. The central idea is that, to have a significant impact on the organizational performance that is cost conscious strategy, organizational characteristics of information processing capacity must suit its information requirements. In addition, this study will explore the impact of the alignment between organizational information requirements and the information processing capacity on the success of AIS implementation, and also the relationship between AIS success and organizational performance.

Accounting Information Systems Implementation and Management Accounting Change

Abstract Background: There is an on-going discussion within management accounting research regarding how to work with performance measures. In the process of developing new forms of performance measurement the task of choosing business metrics is central. This process is closely connected to the implementation of IT solutions. Objectives: In order to understand how new performance measurement solutions are implemented and used, it becomes crucial to understand how measures are selected and how new accounting information systems (AIS) are developed and implemented. Methods/approach: The paper builds on the case of an on-going AIS project at a large, public university in Sweden. The empirical material was collected using a semi-action research approach over a two-year period. The majority of the material comes from written documentation and minutes. Results: Even though the implementation of a new AIS triggers a change in the management accounting practice, this study shows that this is done in more than one perspective. Conclusions: As the project develops, new priorities and objectives evolve, which in the end shape what management accounting change becomes.

Factors Influencing AIS Effectiveness Among Manufacturing SMEs: Evidence From Malaysia

AbstractThis study examines accounting information systems (AIS) effectiveness and its influence factors in the specific context of small and medium manufacturing enterprises (SMEs) in Malaysia. The proposed model examines the impact of AIS sophistication, manager participation in AIS implementation, manager AIS knowledge, manager accounting knowledge, and effectiveness of external experts such as vendors, consultants, government agencies, and accounting firms on AIS effectiveness. We included 232 SMEs registered with the Federation of Malaysian Manufacturers (FMM) in testing the model. The results show that manager accounting knowledge, and the effectiveness of vendors and accounting firms significantly contributed to AIS effectiveness. Overall, this study suggests that managers of SMEs need to acquire sufficient accounting knowledge to better understand business information requirements. Second, SMEs should engage qualified vendors who have experience and understand unique characteristics of SME to overcome their lack of AIS knowledge. SMEs should also exploit their good relationship with accounting firms to help them implement effective AIS. Finally, it is important for SMEs to learn from AIS implementation so that opportunities can be recognized and priority can be given to those initiatives that support their information needs.

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.