Quality of Information as Strategic Factor in Accounting Information System (AIS) Towards Better Organizational Performance (original) (raw)
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Quality of Information as Strategic Factor in AIS towards Better Organizational performance
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.
2014
The underlying factors for improving information quality of accounting information systems companies listed in Tehran Stock Exchange has been studied in this research. The population of this study include all financial managers of the companies listed in Tehran Stock Exchange in 2009 that is (N = 329) and the sample is (n = 87) of these companies financial managers. Made questionnaire was used to collect data and its reliability were determined α =%91 according to Cronbach's alpha. Data collected were analyzed using SPSS statistical software. In order to confirm or reject the hypotheses Z test was used, among five determined hypothesis it was found that improving decision making, system of internal control, the quality of financial reporting and facilitating transaction processing are some of crucial factors for the development of quality in accounting information systems but improving performance evaluation isn't among the main factors to improve information quality.
The Effect of Accounting Information System Quality on Accounting Information Quality
Research Journal of Finance and Accounting, 2016
The purpose of this study was to determine the influence of accounting information system quality on accounting information quality. Good or bad company's decision-making comes from accounting information quality, to generate highly qualified accounting information, it takes a good quality from accounting information system. The quality of accounting information system will affect the quality of accounting information systems. Quality information significantly improve decision-making better, and directly increase profit for the organization, but the quality information is not automatically guarantee any decision made is better, because the decision makers are human beings, where no man is perfect (Paige Baltzan, 2012). This study wants on answer the following questions : the influence of accounting information system quality on accounting information quality. From the results of this literature review, showed that the accounting information systems quality will effect on account...
Accounting Information System Quality's Effect on Accounting Information Quality
International Journal of Entrepreneurship, Business, and Creative Economy, 2023
This study aims to examine the extent to which accounting information system quality influences accounting information quality. This study's demographic consisted of accounting and finance personnel in Indonesia. The purposive sampling strategy was used in this investigation, and the method used is a survey method. Primary data are used, which are processed statistically using SEM Partial Least Square (PLS) questionnaires as the research instrument. The statistical analysis method uses SEM because there may be a causal relationship between the variables, and each variable is not observed. According to the study's findings, the effectiveness of accountability information systems influences the effectiveness of accountability information. According to the concept, the successful application of accounting information systems helps users make decisions. Additionally, performance will be impacted by the caliber of accounting data.
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.
Restaurant Business
The financial statements used by organizations to provide financial information for decision making. This study aims to analyze the factors affecting the quality of accounting information. Among other things the effect of the implementation of enterprise resource planning (ERP) on the quality of accounting information, the influence of user competence and commitment to the organization, either directly or indirectly on the quality of accounting information, the accounting information system as a mediating variable. This research was conducted on the plantation sub-sector listed in Indonesia Stock Exchange in 2017. The data used in this study are primary data, analysis tools used Structural Equation Modelling- Partial Least Squares (PLS-SEM). The results of the study are ERP implementation has direct and significant effect on the Quality of Accounting Information. While the user competence and organizational commitment significantly affect the quality of accounting information system...
Factors Affecting the Quality of Accounting Information: The Role of Accounting Information Systems
Vol 14 No 1 (2022): April Edition
This study aims at determining the effects of organizational structure, organizational culture and user abilities on the quality of accounting information systems and the implications for accounting information quality. The research used was surveying the population of employees in the Jakarta and Tangerang areas who worked in the accounting and finance fields with samples obtained were 97 respondents. The primary data used in this study were obtained through the distribution of questionnaires, which were analyzed by using Partial Least Squares (PLS). The results suggested that the quality of accounting information systems was unaffected by the organizational structure, Meanwhile, organizational culture and user abilities had a significant effect. In addition, accounting information system quality had signficant effect on accounting information quality.
Academy of Accounting and Financial Studies Journal, 2020
Current study aimed at examining the influence of quality of AIS outputs in improving non-financial performance of Jordanian Islamic banks, AIS outputs characteristics included (Relevance, Credibility, Procedures and instructions, Timelines, IT infrastructure and Feedback Value). In order to achieve aim, researcher adopted a quantitative approach utilizing a questionnaire. After application; (150) individuals within financial departments in Jordanian Islamic banks responded o he questionnaire; and analysis showed that the quality of AIS outputs plays a role in improving and defining non-financial performance. The influence mainly was attributed to credibility which appeared to be the most influential among all, followed by relevance and procedures and instruction in the 2nd and 3rd ranks respectively. Study recommended the necessity for Jordanian Islamic banks to prepare a strategic plan and implement it to develop electronic accounting information systems to achieve the continuity ...
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.
International Journal of Professional Business Review
Purpose: The aim of this study is to examine the mediating role of accounting information quality in the relationship between accounting information system quality and organizational performance in rural banks in the Province of Bali-Indonesia. Theoretical framework: This research builds on the work of DeLone and McLean, regarding information systems success. Design/methodology/approach: The data for this study were collected using a questionnaire sent to the director of rural banks in the Province of Bali-Indonesia as many as 99 participated in this study. The research data were analyzed using the structural equation-partial least squares (SEM-PLS) model. Findings: Empirically the results of this study provide empirical evidence that the accounting information system quality has a significant positive effect on organizational performance and the accounting information quality. Meanwhile, the accounting information quality has a significant positive effect on organization...