Accounting Information Systems: The Challenge of the Real-time Reporting

Trigo, António; Belfo, Fernando Paulo; Estébanez, Raquel Pérez

doi:10.1016/j.protcy.2014.10.075

Cited by 63 publications

(47 citation statements)

References 22 publications

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“…The software part of AIS is computer programs used for data processing, while internal controls and checks are crucial security measures for protecting data processed and stored in the AIS. However, Robust and high quality AIS are characterized by the following inputs and infrastructure: accuracy, timely, completeness, security, comparability, clarity/understandability, neutrality, verifiability, compliance conscious, relevance, cost effective, and close alignment with the organization's business objective (Wisna, 2013;Trigo, Belfo, &Estebanez, 2014;Strauss, Kristandl, & Quinn, 2015).…”

Section: Relevant Scholarshipmentioning

confidence: 99%

The Applicability of AIS Practices within Modern Business Environment – Case Study of Amman Stock Exchange

Albadainah¹

2019

MAS

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Current study aimed at examining the applicability of Accounting Information Systems within modern business environment in Amman stock exchange between the variables of Software (Industrial application structure, Business application structure, Cloud computing structure) and Hardware (Stand-alone structure design, Multi-user structure design, Network structure design, Cloud computing structure design). In order to be able to highlight extent of applicability researcher has chosen quantitative approach through applying the study tool (questionnaire) on accounting managers within (102) companies in Amman Stock Exchange. After application process total of (65) accounting managers responded to questionnaire with a response rate of 63.72% which was statistically acceptable. Results of study indicated a high level of applicability of AIS within Amman Stock Exchange companies attributed to high awareness of accounting managers regarding AIS. In addition to that, it appeared through the analysis that the applicability degree is more influenced by software equipment more than the hardware which explains that high awareness of individuals.  In light of such results; study recommends companies in Amman stock exchange should continue embracing AISs in their business practices to increase their speed of processing tasks, use data entered into the system to compile reports, and make correction easily where necessary.

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Section: Relevant Scholarshipmentioning

confidence: 99%

The Applicability of AIS Practices within Modern Business Environment – Case Study of Amman Stock Exchange

Albadainah¹

2019

MAS

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“…This new necessity, in the financial field, is what it is called real-time reporting, a process that creates a competitive advantage for organizations (ACCA, 2013b), by improving the agility and transparency of activities. To meet the need of users and businesses, most accounting and financial processes have migrated to cloud computing platforms (Trigo et al, 2014). In this way, the users of a particular application can view or manipulate data regardless of location or devices used as long as they have an Internet connection.…”

Section: Information Security Challenges -Vulnerabilities Brought By mentioning

confidence: 99%

Information security challenges - vulnerabilities brought by ERP applications and cloud platforms

Rîndașu¹

2018

AUDITF

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The accounting profession is in a continuous process of change as ERP applications and emerging technologies such as cloud computing continue to bring improvements into the accounting and financial areas. Nevertheless, beside the variety of benefits, these technologies carry specific risks that can affect the fundamental characteristics and security aspects of data.This paper aims to highlight the most common vulnerabilities of ERP applications and cloud computing platforms in the context of digital accounting. At the same time, in addition to the technical aspects and good practices used to prevent and correct these vulnerabilities, the study focuses on a critical component of data security: the human factor. Moreover, the empirical research conducted has highlighted the fact that young professionals understand the need for sensitive data protection, but they do not always display the best behavior to prevent security incidents.This article aims to provide an overview of ERP applications and cloud computing platforms that are currently used in the financial and accounting field, focusing on the main technical vulnerabilities and the human factor, which is one of the most important aspects of data security.

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“…Moreover, the usage of mobile technologies will improve the real-time reporting process (Trigo et al, 2014) and the companies will have the opportunity to enhance their agility in response to the customers' demands. Their usage in the professional activity allows availability and analysis of the data in real-time, aspect that is essential for the persons responsible for the decision making process.…”

Section: Literature Review -Information Technologies and New Challengmentioning

confidence: 99%

Emerging information technologies in accounting and related security risks – what is the impact on the Romanian accounting profession

Rîndașu¹

2017

JAMIS

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Abstract:This study investigates whether aspiring and professional accountants understand the benefits and security challenges brought by emerging technologies such as: Big Data, data analytics, cloud computing and mobile technologies. 115 participants took part in a survey during January and February 2017, all having at least one year of practical experience in accounting or audit and 80% of them being affiliated with national or international accounting professional bodies. The research has three key findings: (1) Professional accountants and auditors are having in average a theoretical knowledge of the emerging technologies in the accounting field, but they still need to enhance their skills to exploit them efficiently, (2) Mobile technologies started to be adopted by the Romanian practitioners and (3) The profession has become aware of the security risks brought by emerging technologies in the digital accounting. The accounting profession is on the verge of change and the practitioners do not yet possess sufficient skills regarding the analyzed emerging technologies. As per this, the professional bodies and academic environment should reassess their curricula to enforce the necessary changes for preparing practitioners to successfully face the future challenges and avoid their replacement by other professions more qualified.

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Accounting Information Systems: The Challenge of the Real-time Reporting

Cited by 63 publications

References 22 publications

The Applicability of AIS Practices within Modern Business Environment – Case Study of Amman Stock Exchange

The Applicability of AIS Practices within Modern Business Environment – Case Study of Amman Stock Exchange

Information security challenges - vulnerabilities brought by ERP applications and cloud platforms

Emerging information technologies in accounting and related security risks – what is the impact on the Romanian accounting profession

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