Importance Of Accounting Information System Research Articles

The mediating role of accounting information systems in small and medium enterprise strategies and organizational performance in Iraq

This paper examined accounting information systems (AIS) as a mediator between small and medium-sized enterprises (SMEs) strategies, including (finance source, administrative innovation, organizational culture, developing capabilities levels of SMEs, information source, development of business managers, and technological innovation) and organizational performance. In this quantitative study, 450 self-administered questionnaires were distributed to the managers and owners of SMEs using purposive sampling. Data were analyzed using the structural equation modeling (SEM) method via SmartPLS3 Software. The study offers empirical findings on the importance of AIS as a mediator, considers various factors, and provides clear strategies for better work performance. The study confirmed that the SMEs’ strategy and the use of an AIS significantly and positively affected SMEs’ organizational performance, while AIS use partially mediated between SMEs’ strategy and organizational performance. This result confirms that an SME can enhance its performance by using AIS. AIS can support organizational performance through an SME strategy, avoid human errors, provide cost-against-time savings, and assist in timely internal decision-making considering long-term benefits. However, the results may not reflect the actual performance situation and cannot be generalized to all provinces or other countries because environments differ.

Evaluating the D&M IS Success Model in the Context of Accounting Information System and Sustainable Decision Making

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.

Presenting the activists model of accounting information system in Iran according to Activists Network Theory (ANT)

Abstract. The purpose of accounting information system is ensuring of the system components management in such a way that could prepare the possibility of presenting desired performance for economic decisions of users. This term is not only meant to control systems but also it is a collection of behavioral communications, a process that through it the numerous operations of activists interact with each other and information system. With increasing the technology and transactions, the importance of accounting information systems will be increased. Therefore identifying the advantages of these systems and their role and also the importance of individuals interactions with these important information systems become abundant. In this research, a model has been presented with this purpose that how activists network assists to the users evaluation of accounting information system. According to the results of this research, it became clear that activists networks theory as one of the comprehensive theories of sociology science has the capability of consideration and explanation in Iran accounting information system. Also 5 main activists including organizational, technical, economic, technology and political-social activists have important role to implement and perform Iran accounting information system successfully. 11 sub-activists are also effective in communications among 5 main activists of Iran accounting information system.