Usefulness of Accounting Information System in Emerging Economy: Empirical Evidence of Iran

Salehi, Mahdi; Rostami, Vahab; Mogadam, Abdolkarim

doi:10.5539/ijef.v2n2p186

Cited by 67 publications

(50 citation statements)

References 12 publications

(9 reference statements)

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“…Kanellou and Spathis (2011) confirmed that there is a reduction in the time and frequency of preparation of financial statements (monthly, quarterly and annual financial statements) after the adoption of an ERP. Similarly, Salehi et al (2010) confirmed in their study that a sophisticated AIS improves accounting performance. This performance is reflected in the adoption of new accounting techniques.…”

Section: B Information Qualitysupporting

confidence: 72%

Accounting Information Systems in an ERP Environment and Tunisian Firm Performance

Daoud¹,

Triki²

2013

IJDAR

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Abstract. ERP system adoption has largely marked the evolution of accounting information systems (AISs). Modern AISs have great potential to influence business performance. The purpose of this study is to examine the influence of the accounting information system in an ERP environment on firm performance. We investigate the direct effects of top management involvement and external expertise on the AIS. We also examine the interaction effect of accounting staff competency with the AIS and test its impact on firm performance improvement. We conduct an empirical study of 102 Tunisian firms adopting ERP systems. We use the partial least square (PLS) approach for hypothesis testing. The results indicate that top management involvement and external expertise have an impact on the AIS. Furthermore, they show that the accounting techniques used after ERP system adoption influence firm performance. The interaction effect of accounting staff competency with the AIS has a positive impact on firm performance improvement.

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Section: B Information Qualitysupporting

confidence: 72%

Accounting Information Systems in an ERP Environment and Tunisian Firm Performance

Daoud¹,

Triki²

2013

IJDAR

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“…Sejalan dengan hal tersebut, Salehi et al (2010) menyatakan bahwa sistem informasi akuntansi meningkatkan kinerja individu dalam menghasilkan laporan keuangan yang berkualitas. Xu (2003) menyatakan bahwa kualitas informasi yang terkandung dalam laporan keuangan yang buruk dapat memiliki efek buruk pada pengambilan keputusan, misalnya kesalahan dalam informasi persediaan dapat menyebabkan pengambilan keputusan yang salah oleh para manajer.…”

Section: H3unclassified

Faktor Pendukung Implemetasi SIMDA dan Pengaruhnya Terhadap Kualitas Laporan Keuangan pada SKPD Kabupaten Kulon Progo

Alfian

2016

jeb

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PENDAHULUANRendahnya kualitas informasi akuntansi yang dihasilkan oleh pemerintah daerah dibuktikan dengan sedikitnya pemerintah daerah yang memperoleh opini wajar tanpa pengecualian (WTP) dari hasil audit atas Laporan Keuangan Pemerintah Daerah (LKPD) yang dilakukan oleh BPK (Badan Pemeriksa Keuangan). Hal tersebut dapat dilihat dari ikhtisar hasil pemeriksaan semester satu tahun 2012 yang dikeluarkan oleh BPK, yang memberikan informasi bahwa hanya 12 persen kabupaten dan 25 persen kota atau sebanyak 36 kabupaten dan 21 kota dari 313 kabupaten dan 85 kota yang memperoleh opini WTP. BPKP menyatakan bahwa tidak diperolehnya opini WTP oleh kabupaten dan kota disebabkan oleh beberapa faktor. Faktor tersebut antara lain adanya kelemahan sistem pengendalian internal, belum tertatanya barang milik negara/daerah, penyajian laporan keuangan yang belum sesuai dengan Standar Akuntansi Pemerintahan (SAP), kelemahan dalam 119

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“…The system performs servicing of stochastic flow requirements, which includes data on the type and amount of required resources, β needed resource, as well as determining the ability to meet every requirement of the system in military medical institutions [4].…”

Section: Description Of the Queuing Systemmentioning

confidence: 99%

Modelling of accounting information system for military medical institutions

Milojević¹,

Andzic²,

Ignjatijevic³

2016

Vojno delo

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he complexity of the accounting system as the subsystem of management information system requires the continuous arrival of different types of data in different intervals which leads to an increase in complexity during its processing and presentation to management. Promoting the work and operations of military medical institutions requires the use of just such modern accounting information systems. Methods -Queuing system is used in this paper as the basis for positioning of information which needs to be processed within the accounting process, by adhering to certain limitations which are imposed by the specificity of the military medical system which is established. Conclusion -Basis of this information system is comprised of three subsystems, which are financial accounting, managerial accounting and cost accounting. Conditioning processing of data in the accounting process, adhering to accounting principles, primarily the principle of realization, it is very significant that this system supports information which is objectified in the form of accounting documents, so it can be processed and given to its users u military medical institutions.

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Usefulness of Accounting Information System in Emerging Economy: Empirical Evidence of Iran

Abstract:
The main objective of an accounting information system (AIS), a pre-eminently user-oriented system, is the collection and recording of data and information regarding events that have an economic impact upon organizat… Show more

Cited by 67 publications

References 12 publications

Accounting Information Systems in an ERP Environment and Tunisian Firm Performance

Accounting Information Systems in an ERP Environment and Tunisian Firm Performance

Faktor Pendukung Implemetasi SIMDA dan Pengaruhnya Terhadap Kualitas Laporan Keuangan pada SKPD Kabupaten Kulon Progo

Modelling of accounting information system for military medical institutions

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Usefulness of Accounting Information System in Emerging Economy: Empirical Evidence of Iran

Abstract: The main objective of an accounting information system (AIS), a pre-eminently user-oriented system, is the collection and recording of data and information regarding events that have an economic impact upon organizat… Show more

Cited by 67 publications

References 12 publications

Accounting Information Systems in an ERP Environment and Tunisian Firm Performance

Accounting Information Systems in an ERP Environment and Tunisian Firm Performance

Faktor Pendukung Implemetasi SIMDA dan Pengaruhnya Terhadap Kualitas Laporan Keuangan pada SKPD Kabupaten Kulon Progo

Modelling of accounting information system for military medical institutions

Contact Info

Product

Resources

About

Abstract:
The main objective of an accounting information system (AIS), a pre-eminently user-oriented system, is the collection and recording of data and information regarding events that have an economic impact upon organizat… Show more