A Structural Equation Model for Analyzing the Impact of Strategic Management Accounting Techniques on Quality of Financial Information

AL-Dweikat, Mohand Fayz Saleem; Nour, Mohmoud Ibrahim

doi:10.5539/ijef.v10n4p62

Cited by 3 publications

(2 citation statements)

References 11 publications

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“…SEM has the advantage of modelling relationships between multiple variables simultaneously as well as enabling the testing of several hypotheses in a single systematic analysis (Bagozzi & Yi, 2012). More so, the study employs both unobserved (latent) and observed (indicator) variables, and SEM is appropriate as it allows the use of indicators to measure the latent variables as well as enhances the estimation of the statistical significance of constructs and the relationship between variables (Lorraine et al, 2011;Al-Dweikat & Nour, 2018).…”

Section: Data Collection and Analysismentioning

confidence: 99%

The Contributory Impact of Structural Components of Computerized Accounting Systems on the Systems’ Overall Performance in Small and Medium Enterprises

2021

RJFA

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In today's digital era, the application of computers and related technologies in the accounting function amongst business organizations has increased, giving rise to substantial scholarly and practical debates on the subject of computerized accounting systems. Several studies have, therefore, been conducted on computerized accounting systems or accounting information systems in recent times. However, existing studies are focused on the adoption, usage, and benefits of the systems. No extant studies has attempted to explore the structural components or subsystems of computerized accounting systems and how these components contribute to the overall performance of the systems. To fill this gap, the present study has attempted to explore the contributory impact of the structural components (subsystems) of computerized accounting systems to the systems' overall performance. This study, therefore, decomposed computerized accounting systems into five components and, employing structural equation model (SEM), sought to determine the contributory impact of each of the components to the holistic performance and effectiveness of the systems, with a focus on small and medium enterprises in Nigeria. The quasi-experimental, cross-sectional survey was employed in the study and questionnaires were administered to 370 firms that were selected using the stratified random sampling technique. The results of the study indicates that all five components, individually, made significant contribution to the overall performance of computerized accounting systems (CAS). The study, therefore, concluded that each of the structural components of CAS, namely internal controls, automated data-processing, relational database, automated reporting, and enhancing technologies, individually, contributed significantly to the overall performance of the systems. Hence, all the five components are necessary in the design, modelling, choice, and adoption of computerized accounting systems for SMEs. The study is significant as it contributes empirically to the body of knowledge in the subject. Options for further research are also suggested for the validation and, or, extension of the study's results.

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Section: Data Collection and Analysismentioning

confidence: 99%

The Contributory Impact of Structural Components of Computerized Accounting Systems on the Systems’ Overall Performance in Small and Medium Enterprises

2021

RJFA

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“…The measurement scales used for the evaluation of CAS were adopted from the CAS measurement tool developed by Itang (2020a), while the measurement scales for the assessment of FRQ was adopted from van Beest et al (2009). These two tools have been employed in previous studies and indicated to have strong validity and high reliability (see Al-Dweikat & Nour, 2018;Ironkwe & Nwaiwu, 2018;Itang, 2020b;Mbobo & Ekpo, 2016;van Beest et al, 2009). Nevertheless, to boost the researcher's confidence in the research instrument, the composite reliability (CR) test, which helped to ascertain the level of association existing between the constructs and their respective indicators, was performed.…”

Section: Reliability Testmentioning

confidence: 99%

Influence of Computerized Accounting Systems on Financial Reporting Quality in Small and Medium Enterprises

2021

RJFA

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The prevalence of diverse accounting software or computerized accounting systems and the increased usage of such systems amongst small and medium enterprises (SMEs) globally, as well as the need to present decisionuseful financial reports by SMEs motivated the researcher to undertake this project. The study, therefore, sought to ascertain the relationship between computerized accounting systems and financial reporting quality in small and medium enterprises in Nigeria. The researcher modelled computerized accounting systems (CAS) as the predictor variable with five formative constructs, namely internal controls, automated data-processing, relational database, automated reporting, and enhancing technologies. The dependent (criterion) variable, financial reporting quality (FRQ), was modelled with five dimensions, namely relevance, faithful representation, comparability, verifiability, and understandability. Five hypotheses relating to the extent to which computerized accounting systems influence financial reporting quality in terms of relevance, faithful representation, comparability, verifiability, and understandability, were tested. The study data were collected using a web-based self-completed questionnaire from a sample of 370 firms randomly selected from SMEs in the South-South region of Nigeria, of which 223 completed questionnaires (60.3%) were found useful for the study. The collected data were analysed using descriptive statistics and structural equation modelling procedure with the aid of SPSS-Statistics and SPSS-Amos software. The study's findings indicated that CAS usage has a significant positive influence on financial reporting quality in terms of relevance, faithful representation, comparability, verifiability, and understandability. CAS is also indicated to be a good predictor of financial reporting quality. Therefore, all five null hypotheses were rejected. The findings of the study also showed that the most impacted dimension of financial reporting quality by CAS is understandability, while the least impacted is verifiability. Consequently, the researcher concluded that computerized accounting systems significantly enhance the quality of financial reporting information. Hence, there is a need to encourage SMEs to adopt computerized accounting systems to improve their financial reporting quality. Management and those performing accounting functions in SMEs and finance and accounting scholars would find the results of this study extremely useful. The researcher has suggested areas for further studies that would help to validate and, or, extend the study's findings.

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Análise De Sensibilidade Baseada Na Relação Custo-Volume-Lucro

Oliveira¹,

Cintra²,

Oliveira³

2023

Rev. Foco

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O presente estudo versa sobre análise de sensibilidade baseada na relação custo-volume-lucro (CVL). Procurou respostas referentes aos benefícios proporcionados pelo uso desse tipo de análise e teve o objetivo de mensurar o ponto de equilíbrio de um curso de graduação. Neste artigo foi adotado como sistema de Custeio Baseado em Atividade (ABC), pois as informações já existentes na instituição encontravam-se neste nível de detalhamentos em suas demonstrações. O artigo aborda em seus procedimentos metodológicos, através de uma pesquisa de estudo de caso de forma descritiva, realizada em uma instituição de ensino superior localizada na cidade de Porto Velho (RO). No que tange aos resultados a pesquisa demonstrou que o ponto de equilíbrio encontrado é maior que o número de alunos em sala de aula no período pesquisado, indicando um leve prejuízo e permitiu aos gestores da organização diversas informações para tornar o curso sustentável economicamente. Por fim da pesquisa concluiu-se que a aplicabilidade da ferramenta Análise CVL nesse tipo de instituição de ensino é extremamente importante para tomar decisões relativas a sustentabilidade do curso.

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A Structural Equation Model for Analyzing the Impact of Strategic Management Accounting Techniques on Quality of Financial Information

Cited by 3 publications

References 11 publications

The Contributory Impact of Structural Components of Computerized Accounting Systems on the Systems’ Overall Performance in Small and Medium Enterprises

The Contributory Impact of Structural Components of Computerized Accounting Systems on the Systems’ Overall Performance in Small and Medium Enterprises

Influence of Computerized Accounting Systems on Financial Reporting Quality in Small and Medium Enterprises

Análise De Sensibilidade Baseada Na Relação Custo-Volume-Lucro

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