Current Aspects of Teaching and Learning Accounting in Higher Education in Bulgaria

Chipriyanova, Galina; ATANASOV, Atanas; IVANOVA-KUZMANOVA, Galya; Krasteva-Hristova, Radosveta

doi:10.18768/ijaedu.1141469

Cited by 1 publication

(1 citation statement)

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“…Technology-based Accounting Information Systems (AIS) are critical to the success of E-commerce ventures [4], [5]. AIS not only automates accounting processes but also improves data accuracy and offers realtime insights into financial performance metrics [6].…”

Section: Introductionmentioning

confidence: 99%

Analysis of the Relationship Between E-Commerce Business and Technology-Based Accounting Information Systems with Company Audit Needs

Darmiono,

Pratiwi

2024

WSIST

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This study explores the relationship between E-commerce business operations, Technology-Based Accounting Information Systems (AIS) adoption, and corporate audit needs through a quantitative analysis approach. Drawing on data collected from 234 participants representing E-commerce firms and audit professionals, the study employs Structural Equation Modeling (SEM) with Partial Least Squares (PLS) to analyze the relationships among key variables. The findings reveal significant positive associations between E-commerce characteristics and Technology-Based AIS adoption, as well as between Technology-Based AIS adoption and corporate audit needs. Furthermore, mediation analysis demonstrates that Technology-Based AIS adoption partially mediates the relationship between E-commerce characteristics and corporate audit needs. Additionally, moderation analysis indicates that firm size and industry type moderate these relationships, with larger firms and those in technology-intensive industries exhibiting stronger associations. These findings underscore the importance of technological innovation and organizational context in shaping audit readiness and effectiveness within E-commerce environments.

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Section: Introductionmentioning

confidence: 99%