Aim/Purpose: The purpose of this study is to investigate the interrelationship among the quality measures of information system success, including system quality, information, quality, and service quality, that eventually influence accounting information systems effectiveness. Background: It is generally believed that investment in an information system offers opportunities to organizations for business process efficiency and effectiveness. Despite huge investments in accounting information systems, banks in Nigeria have not realized the full potential benefits of using these systems because of persistent failures. Few studies have been conducted to address the problem. Methodology: A survey research design was used to collect data, and a total of 287 questionnaires were retrieved from respondents in the Nigerian banking sector. Contribution: This study contributes to the understanding of the most important antecedent factors of the quality measures, the interrelationship among the quality measures, and the influence of these measures on the accounting information systems effectiveness. Findings: The result of the study revealed that security, ease of use, and efficiency are key features of system quality, while the information quality dimension includes accuracy, timeliness, and completeness. The result of the study further revealed that information quality and system quality have significant influences on accounting information systems effectiveness. Recommendations for Practitioners: This study provides practitioners with important measures for evaluation of AIS effectiveness in the context of Nigerian banks. Recommendation for Researchers: Future researchers may build on the findings of current study to conduct fur-ther research in the area of AIS effectiveness in different contexts. Future Research: This study examines only three quality measures of Delone and Mclean model and antecedents of information and system quality measures, neglecting contingency factor. Therefore, future study should include other factors to the AIS effectiveness model to help in developing more specific theory in AIS domain.
This study is initiated by the interest in understanding Information Technology (IT) adoption by government internal auditors.With the tremendous development of IT in public sectors such as e-government that has been developed to support National IT and transformation agenda, the auditors also are expected to equip not only with the knowledge of IT but also with the tools required to work with this situation. The objectives of this study are to investigate the current IT adoption among internal auditors and to identify the factors that influence IT adoption or non-adoption. This study is expected to discover the current IT adoption practices by government internal auditors. The items for the factor that influence the usage or non-usage of IT in performing the audit tasks also will be catalogued and it will then help to design the model of IT adoption and to guide the future study in exploring IT adoption by internal auditors in public sector.
Nowadays, the employment of information technology (IT) in accounting is vastly exercised and has turned into an everyday routine, in which the accounting and financial operations can no longer be conducted efficiently without the use of IT. Therefore, accountants are increasingly utilising IT in a workplace to provide information to users efficiently. This study confirms prior findings that the Technology Readiness scale can capture the association among technology readiness and technology usage behaviours. This study also expands earlier research by investigating the impact of technology readiness on individual competency among accountants to using IT in a workplace under the intensity of civil conflict in Iraqi environment. The result showed that there is a positive significant relationship between technology readiness and the IT competencies of Iraqi accountants. It implies that the technology readiness regarding willingness, enthusiasm, and motivation of accountants using IT has an impact on their IT competencies. In other words, the higher the readiness of the accountants in making use of technology, the higher their competence in the use of IT. This study contributes to the body of knowledge in terms of theory, method and practice in Iraq especially and developing countries in general.
Abstract. Deployment of Information Technology/Information Systems (IT/IS) has been recognized as one of the potential means to supply information for timely business decision making. Despite growing importance of IT/IS in business, Small Medium Enterprises (SMEs) embrace constant challenges to deploy IS effectively, and thus, hardly to optimize the IT/IS strategic values. In such situation, IS planning is getting paramount to promote more effective IT/IS management of the firms. This study reports IS planning practices of a manufacturing-based SME. The face to face interview has been carried out to explore IS planning activities in a chosen firm. The qualitative analysis suggests that the selected company did undergo the four phases of strategic IS planning process namely, planning, analysing, selection, and implementation. The owner act as the champion of the strategic IS planning process. Further, the owner and the employees plays an important role as a decision maker. Specifically, the owner decides mainly on acquiring a new technology related to the firm's core business process whereas the users responsible on the selection of relevant application (s) to be used in their respective departments. Apart from that, the owner also plays a role as a researcher for the new technology acquired whilst the users provide an input on the applications to be acquired. Background and Objective of StudyGreater reliance on Information Technology/Information Systems (IT/IS) on daily operations and strategic needs urges today's organisations to emphasise on the IS planning. Appropriate IS planning practice enables organisations to narrow the gap between IT/IS and the strategic objectives of the organisations. IS alignment then leads to a greater competitiveness and value derived from IS-related investment [1].Increased importance of IT/IS in organisation has attracted considerable research to understand the impact of IT/IS on firm performance. Specifically, IS planning emerges as one of the primary focuses as long as IT/IS deployment is concerned. IS planning refers to a process of specifying an organization's selection of computer-based applications and technologies that correspond to the organisations strategic objectives [2].
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