The impact of information systems and non-financial information on company success

Monteiro, Albertina Paula; Vale, Joana; Leite, Eduardo; Lis, Marcin; Kurowska‐Pysz, Joanna

doi:10.1016/j.accinf.2022.100557

Cited by 35 publications

(34 citation statements)

References 57 publications

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“…Meraghni et al (2021) and Phornlaphatrachakorn and Kalasindhu (2021) examine the relationship between accounting digitization, the quality of the financial report, and digital transformation and demonstrate that digital accounting significantly impacts the effectiveness of strategic decisions, accounting information usefulness, and the quality of financial reporting. Furthermore, an accounting information system and internal control directly affect the quality of non-financial information and indirectly impact successful decision-making (Monteiro et al, 2022;Kharbat & Muqattash, 2020).…”

Section: Literature Reviewmentioning

confidence: 99%

Development of the Digital Accounting and Its Impact on Financial Performance in Higher Education

Nurhayati

Azis²,

Setiawan³

et al. 2023

JESR

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The emergence of digital society in industry 4.0 is one of the most visible changes in the XXI century. The creation of digitization has led to significant changes in accounting and financial management as features of an innovative University. This study aims to analyze the development of digital accounting and examine its impact on economic performance in higher education by using IBM SPSS Statistics 25 and the feasibility of the investment using the payback period approach. The development of digital accounting is based on a web 2.0-based ICT system using the Software Development Life Cycle (SDLC) method with the waterfall model and applying the latest financial accounting standards. Analysis of the impact of accounting digitization was carried out on 247 educational staff as a population and involved 152 respondents as samples selected using the Slovin formula. Data analysis consisted of descriptive statistics, correlation, and multiple regression analysis with an error rate of 5%. The findings showed a positive correlation between financial performance and accounting digitization. Accounting digitization significantly affected financial arrangement with a P-value of 0.000 is smaller than the alpha (α) of 0.05 or sig.T< 0.05, which means significant. The investment feasibility test using the payback period concludes that digital accounting is feasible to implement in higher education. The eligibility criteria based on the results of calculating the rate of return on investment is three years and two months, faster than the required payback period of four years. Received: 18 December 2022 / Accepted: 10 February 2023 / Published: 5 March 2023

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Section: Literature Reviewmentioning

confidence: 99%

Development of the Digital Accounting and Its Impact on Financial Performance in Higher Education

Nurhayati

Azis²,

Setiawan³

et al. 2023

JESR

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“…This firms represent 3,7% of the total firms in Portugal for the period under analysis, according with information collected on Pordata. Thus, it is a convenience and non-probabilistic sample, a criterion often used 15hen the population is quite large (Cepêda & Monteiro, 2020;Monteiro et al, 2022).…”

Section: Data Selection and Samplingmentioning

confidence: 99%

The relationship between investment and accounting conservatism: a study applied to small and medium-sized Portuguese companies

Pereira¹,

Monteiro²,

Pereira³

et al. 2023

RC&C, Rev. Contab. Control.

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Conservatism has been present in accounting practice for a long time. Currently, the dichotomy between historical cost and fair value or between the qualitative characteristic of relevance and reliability motivate further research. Thus, in this paper we analyse whether the level of investment on plant, property and equipment affects conditional conservatism in Portuguese small and medium-sized entities over the period from 2014 to 2018. The study was based on the econometric model proposed by Ball and Shivakumar (2005). The results indicate that these firms in general do not opt for conservative accounting practices. However, firms that report investment activities tend to be more conservative aiming at capturing investors' confidence. Furthermore, the empirical evidence does not allow us to conclude that problem of underinvestment and overinvestment of firms is mitigated through accounting conservatism, therefore the association of investment and conservatism tends not to be linear. This study contributes to the debate on the relevance of conservative accounting practice at the level of investment decisions.

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“…In addition, it reduces costs, facilitates operations, expedites data processing, shields users from doing errors, and produces meaningful reports. Therefore, many authors argue in favor of the significance of DAS to the firm (Al‐Hattami, 2021; Grabski et al, 2011; Hall, 2010; Ismail & King, 2005; Lawal et al, 2022; Monteiro et al, 2022).…”

Section: Introductionmentioning

confidence: 99%

Digital accounting system and its effect on corporate governance: An empirical investigation

Al‐Hattami,

Almaqtari,

Abdullah

et al. 2024

Strategic Change

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This empirical investigation explores the impact of the digital accounting system (DAS) on corporate governance (CG). The rapid advancement of technology has revolutionized various aspects of business operations, including accounting processes. The transition from traditional manual accounting systems to digital platforms has been accompanied by significant changes in corporate governance practices. This study aims to investigate the influence of DAS effectiveness (bookkeeping system, DAS security, IFRS adoption, and budgeting system) and the success of DAS (system quality, information quality, and service quality) on CG. The study determined the relationship by conducting a questionnaire survey of 264 senior managers, accountants, and department heads of pharmaceutical companies in Yemen. Partial Least Squares (PLS) was used for data analysis. The results supported all assumed relationships except the relationship between the budgeting system and CG. Specifically, unlike all supposed relationships, the budgeting system had no significant impact on CG. Despite the fact that prior studies have investigated these issues from different aspects in developed countries, the evidence in less developed countries is still unknown. Further, revisiting DAS and CG aspects with different new insights and measures, particularly bookkeeping system, DAS security, IFRS adoption, budgeting system, system quality, information quality, and service quality, has not been the subject of prior studies. As a result, the present study bridges a serious gap in the existing stock of knowledge in DAS and CG studies. Moreover, this piece of research has useful implications for managers, investors, practitioners, academicians, and decision‐makers.

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The impact of information systems and non-financial information on company success

Cited by 35 publications

References 57 publications

Development of the Digital Accounting and Its Impact on Financial Performance in Higher Education

Development of the Digital Accounting and Its Impact on Financial Performance in Higher Education

The relationship between investment and accounting conservatism: a study applied to small and medium-sized Portuguese companies

Digital accounting system and its effect on corporate governance: An empirical investigation

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