UCT Journal of Management and Accounting Studies 'Impact of Accounting Information Systems (AIS) on Organizational Performance: A case Study of TATA Consultancy Services (TCS) -India' (original) (raw)
Related papers
2014
Accounting Information System (AIS) as one of the most critical systems in the organization has also changed its way of capturing, processing, storing and distributing information. Nowadays, more and more digital and online information is utilized in accounting information systems. Methodology: Organizations need to take action, which put such systems at the forefront, and consider both the system and the human-related factors while managing their accounting information systems. In managing an organization and implementing an internal control system, the role of accounting information system (AIS) is crucial. Results: In brief, this research has provided an understanding of the impact of accounting information systems on organizational performance in TCS. That is, data quality management is factors for accounting information systems in organizations. Further, in TCS financial managers are highly complacent as they are not taking any initiatives on their own to reach out and meet the...
The Impact of Accounting Information Systems on Financial Performance - a Case Study of TCS - India
2014
Accounting information systems (AIS) as a part of company’s information systems (IS) are seen as facilitating decision making within organizations and should be tailored to an organization’s environment, requirements of task, and structure. An accounting information system is a structure that a business uses to collect, store, manage, process, retrieve and report its financial data so that it can be used by accountants, consultants, business analysts, managers, chief financial officers(CFOs), auditors and regulatory and tax agencies. In particular, specially trained accountants work with AIS to ensure the highest level of accuracy in a company's financial transactions and recordkeeping and to make financial data easily available to those who legitimately need access to it, all while keeping data intact and secure. In this research, given to the subject studied, the role of accounting information systems on organizational environment from the perspective of top managers, five hyp...
THE EFFECT OF USING THE ACCOUNTING INFORMATION SYSTEM IN IMPROVING THE ORGANIZATION'S PERFORMANCE
This paper evaluates the importance of accounting information systems (AIS) and information technology in accounting practices. Previous findings revealed that many firms are losing vast amounts of money on processing accounting information. Additionally, the management of these companies does not have access to real-time financial information for decision making and financial forecasting. There is a need, therefore, to assess the importance of AIS in the accounting department of a firm. This study employed qualitative and quantitative research methods to collect and analyze research data. In total, 19 participants drawn from 7 companies within the Zakho district met the eligibility criteria, which required that participants be owners or employees of the selected companies. The results showed that many companies within the Zakho district have deployed AIS and are carrying out accounting practices faster. There is proper planning and coordination of financial information and thus efficiency in decision making.
Currently, most organizations continue to increase spending on information system and their budgets continue to rise. Moreover, economic conditions and competition create pressures about costs of information. Generally, information system is developed using information technology to aid an individual in performing their job. Therefore, most organizations focus on developing information system in order to support decision system, communication, knowledge management, as well as many others. The key part of information system needed for decision making in organization is accounting information systems.
The Usefulness of an Accounting Information System for Effective Organizational Performance
The aim of this study is to investigate usefulness of accounting information system (AIS) for effective organizational performance. AIS is the whole of the related components that are working together to collect, store and disseminate data for the purpose of planning, control, coordination, analysis and decision making. Therefore, impact of AIS on elements of organizational performance such as: performance management and financial performance is examined. The results of this study show that although AIS is very useful and have effect on organizational performance to listed companies in Dubai financial market (DFM) but, there is no relationship between AIS and performance management.
The present study is an attempt to investigate the effect of Accounting Information System (AIS) success factors on organizational performance. Four types of AIS success factors namely service quality, information quality, data quality and system quality have been used in this study as the determinants performance. Data were collected with a structured questionnaire survey from 273 respondents in Jordanian banking sector. The collected data were analysed with PLS SEM technique. The findings revealed that service quality, information quality and system quality are the significant AIS success factors for increasing organizational performance. It can be inferred from this study that organizations involved in banking sectors can increase their performance by adopting and implementing AIS success factors. And while the adopting of AIS not fully utilize do not help firms with a highly organization performance.
The Effect of Accounting Information Systems in Accounting
2019
Generally, ICT have improved the quality of professional services in the accounting organization. The study have achieved the level of accounting information systems usage, and the perceptions of TAM factors such perceived ease of use, perceived usefulness, attitudes towards use, and behaviors intention were determine. The usage of AIS performance of organization factors and social factors was also used to determined computerized accounting information systems in different financial institutions in South Africa. To attain this objective, a total of 104 were participated by survey questionnaires, usage of accounting information systems were majorities' staffs mainly. Hypothesis was tested; using paired sampled T-test and multiple regression analysis. Authors have found that all four TAM factors have significant influence in using computerized Accounting Information Systems in South Africa context.
IJEBD (International Journal of Entrepreneurship and Business Development)
Purpose: This study aim for testing the effect of Top Management Support, Knowledge of Accounting Employee, Use of Information Technology on the Quality of Accounting Information System (AIS). Design/ methodology / approach: This research is an associative quantitative research. The data used in this research is secondary data; previous research book and journals references and primary data; questionnaire spreaded to respondents. Technique of collecting data in this study was using the survey method with 145 respondents who were tested with the PLS (Partial Least Square) application. Findings: The results of this study indicate that Top Management Support and the use of information technology have a positive and significant effect on the quality of Accounting Information System, while the knowledge of Accounting Employee has a positive but not significant effect on the quality of Accounting Information System. Research limitations/implications: The questionnaires was distributed on...
The aim of this study is to examine the information quality and its effect on performance of Iraqi companies. Organizations were found aware on the need to have quality of information as to cope with environmental uncertainty. Most organizations agree on the importance of accounting information system (AIS) as to gather, perform, and report about the performance of their financial activities. Findings show quality of information is an important factor for performance enhancement. Therefore, to become or remain competitive need organizations to have good AIS as it helps organizations to formulate better strategies and later achieve better organizational performance. This means quality of information is certainly a strategic factor for organizational survival or prosperity.