Accounting Information System Quality and Organizational Performance: the Mediating Role of Accounting Information Quality

Sunarta, I Nyoman; Astuti, Partiwi Dwi

doi:10.26668/businessreview/2023.v8i3.1192

Cited by 7 publications

(5 citation statements)

References 31 publications

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“…The former includes the study of qualitative characteristics of IT as a modern driver for the development of strategic planning (Namazi & Rezaei, 2023), management accounting (Hadid & Al-Sayed, 2021) and control (Papiorek & Hiebl, 2023), as well as the impact of the quality of AIS elements on company organizational culture and working atmosphere (Jarah & Almatarneh, 2021). As for the "technological acceptance model" cluster, it is worth noting the study of the influence of MAIS and knowledge management capabilities on innovation and operational performance of SMEs (Kareem et al, 2021;Sunarta & Astuti, 2023), innovative strategies, the state of management accounting and financial performance of companies (Gyamera et al, 2023;Saleh & Al-Nimer, 2022).…”

Section: Research Field Evolution and Systematic Reviewmentioning

confidence: 99%

Bibliometric Panorama of Accounting Information System Research Evolution

Mysaka,

Derun

2024

AIP

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Accounting information systems (AIS) are closely connected with using automated accounting data processing technologies, which increase reliability and prompt information delivery to stakeholders for management decision-making. The purpose of the article is to provide the AIS research domain with an additional impetus for further development based on a comprehensive characterization of quantitative parameters and systematic rethinking of trends in the evolution of the scientific themes. The article contains the methods of bibliometric analysis and chronological literature review based on clustering of keywords from a sample of AIS research indexed in Scopus in 1973-2023. The key findings indicate the nicheness of the AIS research problems, due to which the evaluation of the scientific output requires a multifaceted approach. It is found out which countries, journals, articles and authors play a decisive role in the formation of trends in the AIS research domain. Author keywords are used to assess the content orientation of the AIS research themes and to identify patterns of its evolution. We conclude that there is a content exhaustion in AIS scientific problems and the need to find new objects of research that correspond to the trends of Industry 4.0.

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Section: Research Field Evolution and Systematic Reviewmentioning

confidence: 99%

Bibliometric Panorama of Accounting Information System Research Evolution

Mysaka,

Derun

2024

AIP

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“…The performance of an organization includes the iterative actions of creating organization objectives, evaluating key performance indicators, and implementing changes to attain these aspirations in a manner that is more productive and effective (Sunarta & Astuti, 2023). In an era of globalization and competition, businesses cannot undervalue the significance of social and environmental considerations, which should rank on the scale with financial regard.…”

Section: Sustainable Performancementioning

confidence: 99%

Do Performance Measurement Systems Matters to Vitalize Green Intellectual Capital and Sustainable Performance? A Conceptual Framework

Mohua¹,

Yusoff²

2023

J. Professional Business Review

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Purpose: The aim of this study is to propose a conceptual framework in which performance measurement systems potentially play a role in transforming knowledge based resources, e.g., green intellectual capital for sustainable performance in this information intensive economy. The emerging relevance of sustainability creates phenomena to think about green intellectual capital, while little is known about the function of performance management systems to achieve sustainable-based performance. Theoretical framework: The underlying premise of the "contingency view" from the "fit as mediation" approach signifies that organizational systems are generated and structured by knowledge-based characteristics, which significantly influence organizational outcomes (Drazin & de Ven, 1985; Venkatraman, 1989). Design/methodology/approach: The conceptual framework articulates three components of green intellectual capital, i.e., green human capital, green structural capital, and green relational capital, from the ground of performance measurement systems adding social and environmental measures to contribute to sustainable performance (economic, social and environmental) extracted from the preceding literature. Findings: The expected results of the study suggest that green-based intellectual capital can foster business sustainability, while a quantitative method will be employed based on prior studies to extract the study's real consequences. Research, Practical & Social implications: The study may inspire senior management to exhibit how green intellectual capital is linked in internal operations for dealing with non-financial concerns for economic lineup and to bridge research gaps from different study areas into a holistic model to contribute to the literature. Originality/value: The value of the study is to give logical hints about emerging literature that green intellectual capital is significant to achieve sustainable performance. This study contributes to the sphere of accounting and sustainability by suggesting a research framework for practitioners and academicians.

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“…More explicitly, Armstrong and Baron "said that performance is the result of work that has a strong relationship with the organization's strategic goals, customer satisfaction and economic contribution" (Amstrong & Baron, 1998;Sunarta & Astuti, 2023). Furthermore, Indra Bastian said that "performance is a description of the level of achievement of the implementation of an According to (Sugiyarso, 2011), analysis is a process of observing each element of the financial statements and the relationship between these elements in order to obtain a good and precise understanding of the financial statements of a business entity as an evaluation of the field of organization, business management, capital and finance.…”

Section: Financial Ratiomentioning

confidence: 99%

Financial Ratio Analysis to Measure Financial Performance of Cum Anugerah Bekasi Cooperative

Matdio Siahaan,

Sipahutar,

Sinambela

et al. 2023

J. Professional Business Review

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Purpose: The purpose of this study was to determine the financial performance of the Savings and Loans Cooperative CUM Anugerah Bekasi in 2018-2020, seen from the liquidity ratio, solvency ratio, and profitability ratio. Design/methodology/approach: This type of research uses quantitative descriptive research, namely collecting, processing and interpreting the data obtained to provide a clear picture of the situation under study using financial formulas. The object of this research is the financial report of the CUM Anugerah Bekasi Savings and Loan Cooperative in 2018-2020. Findings: The results of the analysis of the Financial statements of the CUM Anugerah Bekasi Savings and Loans cooperative using financial ratio analysis are less good. So it can be concluded that the financial performance of the Savings and Loans Cooperative CUM Anugerah Bekasi. Research, Practical & Social implications: This study confirms the need for the ability to process a savings and loan system in cooperatives. Because employees who have quality in managing cooperatives will greatly influence the progress of cooperatives. Originality/value: Sustainability of short-term savings and loans Cooperatives must be fulfilled on time. because if there is an increase in congestion, the cooperative will produce less profit.

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Accounting Information System Quality and Organizational Performance: the Mediating Role of Accounting Information Quality

Cited by 7 publications

References 31 publications

Bibliometric Panorama of Accounting Information System Research Evolution

Bibliometric Panorama of Accounting Information System Research Evolution

Do Performance Measurement Systems Matters to Vitalize Green Intellectual Capital and Sustainable Performance? A Conceptual Framework

Financial Ratio Analysis to Measure Financial Performance of Cum Anugerah Bekasi Cooperative

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