Accounting Information Systems in an ERP Environment and Tunisian Firm Performance

Daoud, Hazar; Triki, Mohamed

doi:10.4192/1577-8517-v13_1

Cited by 49 publications

(47 citation statements)

References 57 publications

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“…It means that, to reach quality of accounting information, Large Pharmacy Company (PBF) must be supported by qualified AIS. Frankly, the results of the study have significant values to the industry and support the studies conducted by Myers & Venable (2014), Daoud & Triki (2013) and Wongsim & Jing Gao (2011).…”

Section: Methodsmentioning

confidence: 67%

How Can The Information System Be Successful In Its Implementation ?

Anggadini¹

2018

ABR

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This research was conducted at the Large Pharmacy Company (PBF) in Bandung Indonesia. The phenomenon is there is the heterogeneity of procedures and deviations process which occur due to non-integrated information systems. The method used in this research is descriptive method that is used to describe each of the studied variables. Verification with path analysis is used to determine the influence of user's ethics and user's competence on the quality of AIS and its effect on the quality of accounting information. The results showed that user's ethics and user's competence have significant influences on the quality of AIS, and the quality of information systems has implications on the quality of accounting information.

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Section: Methodsmentioning

confidence: 67%

How Can The Information System Be Successful In Its Implementation ?

Anggadini¹

2018

ABR

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“…Dalam hal ini Sistem Informasi Akuntansi diharapkan dapat menghasilkan informasi yang dibutuhkan oleh perusahaan. Sistem Informasi Akuntansi memberikan dua informasi yaitu akuntansi historis dan peramalan yang meliputi akuntansi keuangan, kontrol manajemen dan analisis keuangan (Daoud dan Triki, 2013).…”

Section: Penggunaan Sistem Informasi Akuntansiunclassified

Analisis Sistem Informasi Akuntansi Persediaan Pelumas (Studi Kasus Pada Pt. Fajar Indah Kusuma)

Suleman¹,

Tinangon²,

Pontoh³

2017

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Accounting Information System is an important thing owned by a company because the purpose and accounting information system is to provide information for users of accounting information that investors and other users inventory is one important component for a good company small and medium enterprises, and large companies. Because seen from the existing theory of inventory accounting information systems can provide many benefits for companies, especially PT. Fajar Indah Kusuma. The purpose of this study is to analyze whether the accounting information system inventory at PT. Fajar Indah Kusuma is adequate in the hope to provide benefits for the company, researchers and other parties. The method used in this research is the type of qualitative research that presents in the form of descriptive. While the data collection technique is done by direct survey to PT. Fajar Indah Kusuma and conducting interviews from several resource persons in the company. From the results of the study can be concluded that PT. Fajar Indah Kusuma not have adequate accounting information systems inventory where there are still short comings in the separator function dan internal control. The authors suggest that companies make impovements and evaluations on the system of divison of function and internal controls in order to run according to the system and efficient.Keywords : Analysis, accounting information systems, inventory

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“…Result from research conducted at several Indian company show that technical competency of human resource is influencing factor to the success of ERP system implementation (Madapusi and Ortiz, 2014). Another research show that competency of accountants and managers are important factors in the implementation of the accounting information system (Daoud and Triki, 2013).…”

Section: Introductionmentioning

confidence: 99%

User Competency and Its Effect of Accounting Information System Implementation

Wisna¹,

Agung²,

Yuniar³

et al. 2019

J. Eng. Appl. Sci.

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The application of good governance is an obligation in preparing local government financial reports. From the results of the audit opinion from the Supreme Audit Agency, there are several findings that explain that not all local governments can prepare financial statements in accordance with the government accounting standards specified. The purpose of this study is to examine the effect of apparatus competence (skills and knowledge) on the quality of accounting information systems. This study was conducted at the regional government in the city of Banjar Patroman, West Java province, Indonesia. Data are primary data collected through questionnaires. Data is processed using partial least square. The results of this study indicate that apparatus competencies (skills and knowledge) influence the accounting information system. The results of data processing for apparatus skills show that the path coefficient value is 0.063 which explains that for each standard deviation of one point in the skill score will result in an increase in the accounting information system score for the standard deviation of 0.063 points. This means that improving skills will contribute positively to the quality of accounting information systems. The path coefficient for employee knowledge is 0.381 which explains that for every one standard deviation point in the knowledge score will result in an increase in the accounting information system score for the standard deviation of 0.381 points. This means that increasing knowledge will contribute positively to the quality of accounting information systems.

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Accounting Information Systems in an ERP Environment and Tunisian Firm Performance

Cited by 49 publications

References 57 publications

How Can The Information System Be Successful In Its Implementation ?

How Can The Information System Be Successful In Its Implementation ?

Analisis Sistem Informasi Akuntansi Persediaan Pelumas (Studi Kasus Pada Pt. Fajar Indah Kusuma)

User Competency and Its Effect of Accounting Information System Implementation

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