Accounting Information Systems: Tradition and Future Directions

Belfo, Fernando Paulo; Trigo, António

doi:10.1016/j.protcy.2013.12.060

Cited by 93 publications

(61 citation statements)

References 22 publications

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“…One important source of information that is frequently used by managers and gives them the ability both to plan and monitor a business is double entry bookkeeping (Belfo and Trigo, 2013). However, the technical support for working with accounting issues have gone through several phases.…”

Section: Introductionmentioning

confidence: 99%

“…When computers entered businesses, one of the first tasks or techniques they were used for was accounting. Different forms of accounting software ran volumes of transactional-based accounting material, and through this new technical solution new forms of analysis could be realised in seconds (Belfo and Trigo, 2013). In a third phase, the phase that businesses have been in for some years now, accounting software has been integrated into other forms of corporate information systems, usually called Enterprise Resource Planning Systems (ERP) (Bradford, 2010).…”

Section: Introductionmentioning

confidence: 99%

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Digitalisation of Enterprises Brings New Opportunities to Traditional Management Control

Bredmar

2017

Business Systems Research Journal

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Background: Advanced information systems have changed the way managers work with planning and performance measurement. Traditional management control concepts such as efficiency have changed in meaning due to these information systems. Objectives: The main purpose behind this paper is to try to understand how a new managerial context is shaped and re-shaped by new information systems that constitute a digital enterprise. Methods/Approach: Three different cases are presented and analysed. Results: The new managerial function of advanced information systems is presented through the three cases. Conclusions: The digitalisation debate and agenda need to develop an even deeper understanding of how digital initiatives affect organisations. This is possible by dealing with concepts such as the digital enterprise, which integrates digital technical solutions with organisational challenges and management control intent.

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Section: Introductionmentioning

confidence: 99%

Section: Introductionmentioning

confidence: 99%

Digitalisation of Enterprises Brings New Opportunities to Traditional Management Control

Bredmar

2017

Business Systems Research Journal

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“…Nevertheless, several factors have been found to influence AIS performance in organisations, chiefly are contingent on contextual issues -business strategy and organisational culture (Belfo, 2013;Boulianne, 2007;Liu & Vasarhelyi, 2014). Many factors like strategic-types, users' satisfaction, infrastructure, training, demography, among others are studied to improve AIS performance.…”

Section: Introductionmentioning

confidence: 99%

Conceptual Framework: AIS Technostress and Its Effect on Professionals’ Job Outcomes

Saganuwan

Ismail

Ahmad³

2015

ASS

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The purpose of this paper is to develop a conceptual framework that examines and provides a systematic understanding of the impact of accounting information system (AIS) information characteristics on technostress creators and its effect on professionals' job outcomes. The research draws on literature in technostress, AIS information characteristics, job satisfaction, task performance and social psychology in order to ascertain the impact of AIS information characteristics on technostress creators and its effect on job satisfaction and task performance as well as the moderating role of technostress inhibitors. The framework depicts the process of fit between the AIS information characteristics and users within the content of antecedents and consequences of technostress. The results of the literature review suggest ten propositions with four AIS information characteristics, namely: scope, aggregation, timeliness and integration) and its relationship with technostress creators (techno-overload, techno-invasion, techno-uncertainty, techno-insecurity and techno-complexity) as the determinants and job satisfaction and task performance as the outcomes. The framework provides both researchers and practitioners the opportunity to further examine the effect of technostress on AIS usage.

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“…The questions in the context of digitization trend relate to receipts and usage of reporting and new data analysis approaches in accounting/auditing, as part of the trend of virtualization, referring to the information processing issues and change of accounting measurement, while in the context of transformation, the questions relate to information processing issues (Table 1). Belfo & Trigo (2013) …”

Section: Accounting Information Systems As a Support To Financial Repmentioning

confidence: 99%

Accounting Information Systems as a Support to Financial Reporting of Companies

Mitrović

2016

Proceedings of the International Scientific Conference - Sinteza 2016

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Abstract:With the help of accounting information systems, we established the basis of the information system for financial reporting, i.e. informing of external and internal users. Having in mind the continuous development of information systems, leading to the improvement of accounting information systems' role, this paper aims at identifying and presenting the development of one of the frequently asked questions in research that refers to accounting information systems, i.e. financial reporting. A series of issues regarding the financial reporting, starting from the manner of reporting, volume of information provided, purpose of information usage etc., can be observed in the context of accounting information systems, as pointed out herein.

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Accounting Information Systems: Tradition and Future Directions

Cited by 93 publications

References 22 publications

Digitalisation of Enterprises Brings New Opportunities to Traditional Management Control

Digitalisation of Enterprises Brings New Opportunities to Traditional Management Control

Conceptual Framework: AIS Technostress and Its Effect on Professionals’ Job Outcomes

Accounting Information Systems as a Support to Financial Reporting of Companies

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