Accounting Information Systems: Scientific Production and Trends in Research

Monteiro, Albertina Paula; Cepêda, Catarina

doi:10.3390/systems9030067

Cited by 31 publications

(37 citation statements)

References 63 publications

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“…As a result, decision-makers have turned to exploiting its real-time information provision to evaluate and analyze functional data, and this manifested as positive outcomes of decision-making. Using AIS for efficient and effective information flow allows effective management decision-making, and eventually leads to achieving the objectives and aims of the organization [24,25].…”

Section: Introductionmentioning

confidence: 99%

Evaluating the D&M IS Success Model in the Context of Accounting Information System and Sustainable Decision Making

et al. 2022

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The Accounting Information System (AIS) is generally employed for the automation of operational processes and the enhancement of company efficiencies, but more recently, AIS developments have had a great effect on the process of sustainable decision-making among organizations. However, previous research on the AIS and its capabilities attributed its success to critical success factors. Therefore, in the current work, De Lone and Mc Lean’s Information System (D&M IS) Success Model is evaluated in terms of AIS in Jordanian organizations. The current study primarily aimed to determine the influence of system quality, service quality, information quality, system use and user satisfaction on AIS use, which is argued to eventually enhance the quality and sustainability of decision-making. The study employed a quantitative approach using a self-administered questionnaire for data collection involving 101 decision-makers who are familiar with AIS usage. Following the collection of data, it was validated using Structural Equation Modeling (SEM)—PLS. Based on the obtained results, system quality and information quality significant affected system use, but service quality did not. In turn, AIS was found to have a significant effect on user satisfaction. Furthermore, system use and user satisfaction had positive effects on AIS, which eventually affected the sustainability of decision-making, representing the net AIS benefits. The study contributes to existing IS literature, particularly in the field of determining the factors that influence the AIS net benefits, with the proposed model validated in Jordanian organizations using AIS. The study can be used as a guide to shed light on the importance of AIS and it also provides implications, limitations and opportunities for future studies.

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Section: Introductionmentioning

confidence: 99%

Evaluating the D&M IS Success Model in the Context of Accounting Information System and Sustainable Decision Making

et al. 2022

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“…Following previous studies (e.g., A. P. Monteiro, Aibar-Guzmán, Garrido-Ruso, & Aibar-Guzmán, 2021; A. Monteiro & Cepêda, 2021), we conducted a comprehensive research to collect publications specifically focused on EU Directive.…”

Section: Methodsmentioning

confidence: 99%

EU Non-Financial Reporting Research

Monteiro

Cepêda²,

Silva³

2022

IJFAM

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Purpose: This paper presents a longitudinal evaluation of the research about Directive 2014/95/EU regarding Non-Financial Reporting (NFR), identifying the t theoretical approaches, methodological adopteds, and research topics. Research methodology: Data was collected from the Web of Science (WoS) database, between 2016 and 2021. The search criteria resulted in a total of 59 valid articles, after which we performed a quantitative bibliometric analysis using VOSviewer software. Results: Publications on this Directive 2014/95/EU has increased from 2015 to 2021. Findings show that most articles resorted to quantitative and qualitative methodologies, emphasizing content analysis, combined with other research methods. The frameworks based on stakeholders and institutional theories are very popular in the field. Research is focused on (1) Directive 2014/95/EU regulation, implementation, compliance, and investigation, (2) determinants and impacts of NFR, (3) NFR level/evolution and (4) reasons and skills for NFR. Papers published on EU non-financial information are very heterogeneous and lack consensus as to its impact on NFR. Limitations: This study only included the WoS database as a source of data collection, and it would be valuable in future studies to add other quality databases. Contribution: This research contributes to illuminating institutional pressures implication for NFR development. Therefore, this analysis is essential for institutions operating in accounting information standardization, as well as for information preparers given the necessity to acquire skills to ensure this new challenge related to the reporting of corporate social responsibility. Keywords: 1. Non-Financial Reporting 2. Directive 2014/95/EU 3. Institutional Pressures 4. Bibliometric literature review

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“…It is the lifeblood of an enterprise; without it, corporate activities could not be planned, coordinated or controlled (Al-Hattami et al , 2021c; Sarwar et al , 2021). Indeed, the role of AIS is essential, not only for external investors or large companies but even for SMEs, as it provides crucial valuable information in the planning, control and decision-making stages (Almbaidin, 2014; Latifah et al , 2021; Monteiro and Cepêda, 2021; Thuan et al , 2022). In today’s competitive environment, SMEs are battling for survival.…”

Section: Literature Reviewmentioning

confidence: 99%

Effect of AIS on planning process effectiveness: a case of SMEs in a less developed nation

Al-Hattami

Abdullah

Kabra³

et al. 2022

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Purpose This paper aims to examine the influence of accounting information system (AIS) success on planning process effectiveness (PPE) in small- and medium-sized enterprises (SMEs) of Yemen, a less developed nation (LDN). Design/methodology/approach This study developed a theoretical model based on IS success model (DMISS2003). The model’s components were tested using structural equation modeling via SmartPLS on a sample of 325 SMEs. Findings The empirical results imply that AIS success positively affects PPE if SMEs focus on AIS information quality, system quality, user satisfaction and usage. Research limitations/implications This study focused on SMEs in Yemen. Thus, it can be expanded to include different other countries. Practical implications The results of this study could be considered by owners and managers of SMEs, policymakers and AIS designers/vendors. This study could provide them insight into the role of AIS success in promoting PPE in SMEs. This study could assist policymakers in analyzing the work of SMEs and assessing their success, referring to AIS. Moreover, knowing the most critical determinants of AIS success could direct designers’/vendors’ efforts toward upgrading and improving the present AIS. Social implications Government policymakers in LDNs considering how to motivate SME development in their nation should be aware of the significance of AIS success and implementation among SMEs and its role in the nation’s economic development. Originality/value This research is one of the first that investigates the impact of AIS success on PPE in SMEs. Current literature largely lacks the investigation of such an impact, especially among SMEs in LDNs such as Yemen. Most AIS’s prior research focused on SMEs in developed nations, which may not fully apply to LDNs such as Yemen. Indeed, no existing literature is available where AIS success impacts PPE in SMEs of LDNs. In this respect, this study claims its uniqueness.

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Accounting Information Systems: Scientific Production and Trends in Research

Cited by 31 publications

References 63 publications

Evaluating the D&M IS Success Model in the Context of Accounting Information System and Sustainable Decision Making

Evaluating the D&M IS Success Model in the Context of Accounting Information System and Sustainable Decision Making

EU Non-Financial Reporting Research

Effect of AIS on planning process effectiveness: a case of SMEs in a less developed nation

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