Enterprise technology in support for accounting information systems. an innovation and productivity approach

Quintero, José Melchor Medina; Mora, Alberto; Abrego, Demian

doi:10.4301/s1807-17752015000100002

Cited by 5 publications

(7 citation statements)

References 38 publications

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“…Based on this result, H1 is supported. These results are supported by research which resulted that information technology has a positive impact on the financial statements quality [6], [7], [8], [9], [10], [11]. The result of the research is not supported by the research which stated that the information technology has no effect on the quality of the financial report and also contradicts with a study that finds information technology has an adverse impact on financial statement quality [12].…”

Section: Resultsmentioning

confidence: 71%

The Impact of Information Technology on Financial Statement Quality: A Moderating Role of Internal Control System

Wardani¹,

Nugroho²

2018

Proceedings of the Joint Workshop KO2PI and the 1st International Conference on Advance &Amp; Scientific Innovation

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Information technology contributes to business efficiency, including the improvement of financial statement quality. This study aims to determine the impact of information technology on the financial statements quality and the moderating effect of the internal control system. The study used sixty village-owned enterprises in Kulon Progo, with 120 respondents. Using moderated regression analysis (MRA), the result showed that information technology affected financial statement quality. The internal control system strengthened the impact of information technology on financial statement quality. The result implies that village-owned enterprises must use information technology to improve their financial statement quality. Furthermore, the internal control system must be well implemented to make sure that the information technology can minimize errors and improve the quality of the financial statement.

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Section: Resultsmentioning

confidence: 71%

The Impact of Information Technology on Financial Statement Quality: A Moderating Role of Internal Control System

Wardani¹,

Nugroho²

2018

Proceedings of the Joint Workshop KO2PI and the 1st International Conference on Advance &Amp; Scientific Innovation

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“…Local governments are obliged to develop and utilize advances in information technology in order to improve local financial management, channel regional financial information to the public (PP No.56 of 2005). There some previous studies related to the information technology, the results reveal that the use of information technology has a significant relationship on the quality of financial statements (Liyan, 2013;Zadeh, Karkon & Golnari, 2015;Medina-Quintero, Mora & Abrego, 2015;Lim, 2013;Bakri, 2016;Sacer & Oluic, 3013).…”

Section: Introductionmentioning

confidence: 92%

Assessing the impact of influencing factors on the quality of local government financial statements

Aswar¹

2020

Pressacademia

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Purpose-This study to investigate the relationship between internal control systems, information technology, Implementation of Government Accounting Standards and the quality of financial statements in Indonesia local government. Methoodology-Data collection in this study based on a structured questionnaire sent to regional work unit of 75 local government unit tools of the 8 districts and city Banten Province of Indonesia. The insturment for contract and content reliability and validity was tested. Then, the hypothesis were tested using multiple linear regression. Findings-The results indicated that intenal control system, information technology has a significant effect on the quality of financial statement in Indonesia local governments, whereas implementation of government accouting standards has not significant relationship with the quality of financial statement in Indonesia local governemnt. Though the study had contributed in extending the quality of financial statements of local government in Indonesia. Due to the local government that prepared financial statement do not same treatment in every similar event from one period to another. This is also generally due to the limited ability of human resources owned by local governments. Conclusion-This study concluded that intenal control system, information technology are positve significantly on the quality of financial statements in local government. Whereas, the implementation of government accounting standards insignificant relationship with the quality of financial statements in Indonesia local government. Therefore, further studies could be conducted to include other variables such as internal audit, competency etc and other local government in Indonesia.

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“…IT necessitates being dynamized with approaches such as human capital and learning to expand its role in building organizational creativity. It means that IT must now be firmly controlled by entrepreneurs as tech-savvy competencies in underlying the design process, production process, marketing penetration and building teamwork synergy in organizations (Davi et al, 2013;Medina-Quintero et al, 2015;Sinkovics et al, 2015). Entrepreneurs master IT for the purpose of acquiring, transferring, and storing knowledge and converting it into organizational performance achievements (Cantino et al, 2017).…”

Section: Introductionmentioning

confidence: 99%

Inimitable-Based Innovative Entrepreneurship as Mediation Concepts of Information Technology Roles on Organizational Performance

Hermawan

Suharnomo

Perdhana

2021

Business: Theory and Practice

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The creative economy paradigm emphasizes the importance of ideas and intellectual property as an entrepreneurial prerequisite for being able to survive in fierce global competition. Today, an entrepreneur is required to create products with unique differences in power over competitors to stay alive in the industry. Organizational external and internal resources such as Information Technology (IT) and local culture are strategic asset sources that have an important role in building business performance. This study departs from the gap of research that is still inconclusive about the effect of IT on Organizational Performance (OP). The research direction offers novelty concepts from the perspective of resourcebased entrepreneurship theory. This paper offers the concept of Inimitable-based Innovative Entrepreneurship (IBIE),which in its ontology IBIE is the application of innovation distribution of product attributes sourced from the local nuances of design so that it becomes an iconic product that is difficult to emulate. The direction of this study will examine the concept of IBIE at the organizational level. The sample is 138 creative entrepreneurs who are SME owners who base their needs on design images that are always renewable. Hypothesis testing carried out shows empirically the IBIE variable has been able to act as a full mediation variable to bridge the gap between IT (Beta (β) = 0.747) and OP (β = 3.341). IBIE becomes a concept that fills the space of the influence of IT on OP in the body of knowledge in the entrepreneurship domain.

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Enterprise technology in support for accounting information systems. an innovation and productivity approach

Cited by 5 publications

References 38 publications

The Impact of Information Technology on Financial Statement Quality: A Moderating Role of Internal Control System

The Impact of Information Technology on Financial Statement Quality: A Moderating Role of Internal Control System

Assessing the impact of influencing factors on the quality of local government financial statements

Inimitable-Based Innovative Entrepreneurship as Mediation Concepts of Information Technology Roles on Organizational Performance

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