Does Accounting Information System on Financial Report Transparency: A Literature Review

Abstract

The full implementation of the accounting system has begun. The practice is still facing various problems related to information systems, knowledge of accountants so that it has an impact on the transparency of financial reports. This study aims to conduct a literature review on increasing the transparency of financial statements through the application of an accounting information system. Research data was collected through literature review using a narrative review commentary. The research aims to provide education that financial statement transparency is very important, accounting information system as an influencing part. With literature review knowledge related to financial statement transparency will increase.

Determinants of accounting information system effectiveness and moderating role of external consultants: Empirical research in the Ben Tre Province of Vietnam

“…The knowledge of accounting of managers is related to AIS effectiveness. Managers' knowledge of accounting is positively related to the effective use of AIS [ 4 ] and is positively associated with the accuracy and timeliness of financial reporting [ 2 , 67 , 68 ]. However, the relationship between accounting knowledge and AIS effectiveness may be more complex.…”

The Influence of Accounting Information System on Financial Performance of Small and Medium-Sized Enterprises in Kangar, Perlis

“…McCallig et al (2019) stress that AIS systems must demonstrate transparency by ensuring that users have a comprehensive understanding of how information is collected, processed, and reported. Khasanah (2022) defines financial transparency as a prerequisite for effective communication between firms and stakeholders (Man & Ciurea, 2016), and it involves userfriendly technology that integrates with other systems to minimise resistance during implementation. This concept includes access to information and accurate disclosure in audited financial reports (Chen, 2021) and adherence to credible standards that are essential for financial management (Istianingsih et al, 2020).…”

Application of Industry Finance Integration Mode Based on Big Data in Enterprise Decision-Making

“…At present, the situation of financial personnel in the telecommunications industry is as follows [19]. Traditional corporate finance personnel only support business departments based on their knowledge of accounting and financial logic, which makes it difficult for them to conduct continuous evaluation and supervision before and after business planning [20]. Although some business units have introduced resource allocation systems, the work of financial personnel still focuses on reimbursing expenses, paying invoices, collecting taxes, and reimbursing expenses.…”