Facilitated Adoption of Accounting Information Systems: A First Step to Digital Transformation in Township Microenterprises

Kamanga, Raphael; Alexandra, Patricia Margaret

doi:10.1109/oi.2019.8908236

Cited by 1 publication

(4 citation statements)

References 22 publications

Supporting

Mentioning

Contrasting

Order By: Relevance

“…For digital transformation to take hold in all communities, it is necessary to try to solve real-world issues [1]. Digital technology has changed the way we carry out our human activities, making it almost unthinkable for any business owners do not have access to some form of digital technology regardless of what part of the world they are or their business size [1]. According to Ezenwoke et al [24] (p. 168), "the phenomenon 'Accounting information System', is wide and multidisciplinary in nature".…”

Section: Theoretical Frameworkmentioning

confidence: 99%

“…Accounting Information Systems automates information produced by accounting. In fact, with the continuing advancement of technology, manual accounting systems are being replaced by digital Accounting Information Systems [1,24]. Therefore, improvements in information technology have facilitated financial accounting, as well as the use of cost and management accounting procedures [2] Accounting Information System "collects and processes data which is measured in terms of money" [3] (p. 40).…”

Section: Theoretical Frameworkmentioning

confidence: 99%

“…Digital technology has revolutionized our daily lives and the way we carry out our human activities within our homes and at work [1]. Advances in information technology indicate that most manual accounting systems are being replaced by digital Accounting Information Systems, which are faster and more accurate [2].…”

Section: Introductionmentioning

confidence: 99%

“…Sari et al [18] state that Accounting Information System should provide relevant information to reduce uncertainty in decision-making and promote better planning and control of business activities. Kamanga and Alexandra s [1] study found that the adoption of Accounting Information Systems can be a critical step in the participation of township microenterprises in the formal and digital economy.…”

Section: Introductionmentioning

confidence: 99%

See 3 more Smart Citations

Accounting Information Systems: Scientific Production and Trends in Research

Monteiro

Cepêda

2021

Systems

View full text Add to dashboard Cite

This paper aims to provide a state-of-the-art overview in research on Accounting Information Systems, analyzing scientific production characteristics and identifying this topic research trends. A quantitative bibliometric analysis is conducted on papers specifically focused on Accounting Information Systems, published in journals indexed on Web of Science database. The research methodology and design were based on an inductive approach of a set of studies with the objective of theoretical development in the field of investigation. We found 144 articles on this subject. The first article was published in 1973. However, most papers were published during the last 10 years although the highest interest in Accounting Information Systems study among scholars concentrates on a short period, which is around 2020. We identify three research topics, as the following research trends: (1) the Accounting Information System impact in the organization (e.g., performance, innovation, reorganization of activities, information reporting); (2) the Accounting Information System Construction, (3) the importance of implementation of the Accounting Information System in small and medium-sized enterprises and Public-Sector; and (4) the factors that contribute to Accounting Information System efficiency/quality. These themes fit into a theoretical framework, in which agency and contingency theory are highlighted. In addition, by promoting the analysis of strict bibliometric tools, we also identified authors, journals, organizations and countries/regions that contributed most to the development of the investigation in this research topic. The results of this research add insights to the existing literature and serve as a guide for future research in Accounting Information Systems context, as well as help organizations, public, private and governments to establish their strategies in this area.

show abstract

Section: Theoretical Frameworkmentioning

confidence: 99%

Section: Theoretical Frameworkmentioning

confidence: 99%

Section: Introductionmentioning

confidence: 99%

Section: Introductionmentioning

confidence: 99%

See 2 more Smart Citations