A Survey of Human Factors’ Impacts on the Effectiveness of Accounting Information Systems

Abstract

One of the significant factors of management success in achieving organization goals is effectiveness of accounting information systems, and the users of the accounting information systems have a great role in the effectiveness of the systems. The purpose of this study is to investigate the impact of human factors including individual and personal characteristics of the users of accounting information systems computer-based on effectiveness of these systems. For this purpose, a sample includes 62 offices, organizations and public sector and private companies that use accounting information system computer-based, has been randomly selected and the required data has been gathered using questionnaires. In order to discover the personal characteristics of the users, NEO questionnaires which are designed based on Five Factor Model of Personality, has been used. In order to study the relation between personality and effectiveness of the system, five hypotheses based on five main features of personality have been discussed. Moreover, in order to investigate the relationship between expertise (educational field, educational level and amount of training courses of computer skills), experience and job satisfaction of the users, and the effectiveness of the accountancy information systems computer-based, some hypotheses have also been written and studied. The information about the effectiveness of the system has been gathered by a self-made questionnaire and the accuracy of the research hypotheses are examined by using Spearman correlation and Chi-square test. The research results indicates that the personal characteristics including openness, Agreeableness, Conscientiousness and also job satisfaction and experience of working with financial software of the Users, is efficient on the effectiveness of the accounting information systems computer-based.

Conceptual Framework: AIS Technostress and Its Effect on Professionals’ Job Outcomes

“…As a result, it assists professionals to have first-hand information concerning the transactions of the various segment and organisation as a whole. Hence, AIS integrated information has been found to have enhanced the performance of professionals in having and presenting financial and non-financial information of the organisations at a glance (Dehghanzade, Moradi, & Raghibi, 2011). Therefore, the integrated AIS information in the previous studies disclosed a positive relationship with organizational coordination and control requirements (Nicolaou, 2000).…”

Holistic Personas for Designers of a Context-Aware Accounting Information Systems e-Learning Application

“…These findings advance our knowledge of the learners of AIS and will assist designers, educators and researchers in authoring Holistic Personas to represent the users of AIS application and learners of online AIS courses in future projects [5,18].…”

Pengaruh Efektivitas Penggunaan Sistem Informasi Akuntansi, Budaya Kerja, dan Insentif terhadap Kinerja Karyawan

“…Sistem informasi memberi kesempatan bagi pebisnis untuk meningkatkan efesiensi dan efektivitas dalam pengambilan keputusan sehingga memungkinkan perusahaan memperoleh keunggulan kompetitif (Edison et al, 2012). Sistem informasi akuntansi adalah sistem yang dapat digunakan untuk mengolah transaksi keuangan sehingga menghasilkan informasi yang dapat digunakan dalam pengambilan keputusan (Dehghanzade et al, 2011).Sistem informasi akuntansi merupakan sistem yang mengolah data transaksi keuangan menjadi informasi keuangan (Awosejo et al, 2013).Salah satu faktor yang dianggap penting dalam keberhasilan suatu organisasi terutama dalam pengambilan keputusan adalah sistem informasi akuntansi yang diimplementasikan dengan baik (Al-Eqab, 2013).…”