Examining the effect of financial accounting services on the financial performance of SME: The function of information technology as a moderator

Gyamera, Emmanuel; Atuilik, Williams Abayaawien; Eklemet, Ivy; Adu-Twumwaah, Deborah; Issah, Ahamed Baba; Tetteh, Lexis Alexander; Gagakuma, Leticia

doi:10.1080/23311975.2023.2207880

Cited by 6 publications

(4 citation statements)

References 83 publications

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“…Users will feel satisfied when the application has information services that can help as a whole when they make a transaction. This study supports the findings from Fu et al (2023) and Gyamera et al (2023) who proved that the main factor that makes users want to make transactions on certain applications and return to using them is the clear and easy information service function. Thus, integrating two different functions in a service (marketing and information services) becomes important to provide satisfaction to users (Nakata et al, 2011).…”

Section: Discussionsupporting

confidence: 91%

Consumer Behaviour in Online Travel: How Does Continuous Purchase Behaviour Formed in Digital Age?

Pratminingsih,

Zulganef,

Purwaningdyah

et al. 2024

MABIS

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Research aims: This study aims to understand the role of perceived ease of use, information service function, consumer expectation, and user satisfaction in determining continuous purchase behavior in online travel application users, while considers consumer experience as a moderating variable.Design/Methodology/Approach: This study is carried out using quantitative approach. The data is collected by distributing online questionnaire to users of e-travel application in West Java, Indonesia chosen using purposive sampling. The data is processed using Structural Equation Modeling with Partial Least Square (SEM PLS).Research findings: The results indicate that perceived ease of use, information service function, consumer expectation, and user satisfaction can explain customers’ continuous purchase behavior. In addition, consumer experience can moderate the relationship between user satisfaction and continuous purchase behavior, by which higher experience strengthens the relationship. Theoretical Contribution/Originality: This study contributes to enrich the understanding of how user satisfaction affects continuous purchase behavior by looking at the variables of perceived ease of use, information service function, and user expectation.Practitioners/Policy Implications: This study can be of interest to service providers, especially e-travel application, to provide a good, easy to understand services, as well as information and comfort for its users to remain loyal in using the application.Research Limitations/Implications: This study is only limited to one object, namely users of e-travel application. Future research can use different objects and consider additional variables such as review credibility and perceived enjoyment in determining continuous purchase behavior.

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Section: Discussionsupporting

confidence: 91%

Consumer Behaviour in Online Travel: How Does Continuous Purchase Behaviour Formed in Digital Age?

Pratminingsih,

Zulganef,

Purwaningdyah

et al. 2024

MABIS

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“…While there are no direct studies on the relationship between DAS service quality and CG, some studies have examined the impact of service quality on financial performance. For example, a study on financial accounting services found a positive relationship between financial accounting services and financial performance (Gyamera, Abayaawien Atuilik, Eklemet, Adu‐Twumwaah, et al, 2023). Another study on management accounting services found a positive impact on the financial performance of SMEs (Gyamera, Abayaawien Atuilik, Eklemet, Henry Matey, et al, 2023).…”

Section: Theoretical Framework and Research Hypothesesmentioning

confidence: 99%

Digital accounting system and its effect on corporate governance: An empirical investigation

Al‐Hattami,

Almaqtari,

Abdullah

et al. 2024

Strategic Change

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This empirical investigation explores the impact of the digital accounting system (DAS) on corporate governance (CG). The rapid advancement of technology has revolutionized various aspects of business operations, including accounting processes. The transition from traditional manual accounting systems to digital platforms has been accompanied by significant changes in corporate governance practices. This study aims to investigate the influence of DAS effectiveness (bookkeeping system, DAS security, IFRS adoption, and budgeting system) and the success of DAS (system quality, information quality, and service quality) on CG. The study determined the relationship by conducting a questionnaire survey of 264 senior managers, accountants, and department heads of pharmaceutical companies in Yemen. Partial Least Squares (PLS) was used for data analysis. The results supported all assumed relationships except the relationship between the budgeting system and CG. Specifically, unlike all supposed relationships, the budgeting system had no significant impact on CG. Despite the fact that prior studies have investigated these issues from different aspects in developed countries, the evidence in less developed countries is still unknown. Further, revisiting DAS and CG aspects with different new insights and measures, particularly bookkeeping system, DAS security, IFRS adoption, budgeting system, system quality, information quality, and service quality, has not been the subject of prior studies. As a result, the present study bridges a serious gap in the existing stock of knowledge in DAS and CG studies. Moreover, this piece of research has useful implications for managers, investors, practitioners, academicians, and decision‐makers.

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“…Without these, firms fail to transition successfully to sophisticated control systems. Gyamera et al (2023) use an agency theory to frame their research on the use of financial accounting services by SMEs. They conclude that both information technology and the use of financial services have a positive effect on the financial performance of SMEs, providing a basis for emerging nations to focus on financial accounting in order to improve business performance.…”

Section: Practical Applications Of Accounting Information System Rese...mentioning

confidence: 99%

Accounting and information systems

Smith

2024

Research Handbook on Accounting and Information Systems

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This research handbook brings together an eclectic mix of research output from a widely dispersed authorship, drawing on work from around the globe, including authors from across Europe, the United States and Asia. It draws upon existing literature, new empirical research and developing theories, to present the reader with insights into the world of accounting and information systems in a fast-moving and technologically challenging era. There are extensive reviews of recent and relevant literature, alongside fieldwork evidence from a diverse range of countries which, it is hoped, will provide the reader with views of geographical and research areas with which they were previously unfamiliar. Hopefully, the range of work presented here will prompt ideas for new research alongside future pathways for the accounting profession.The book is structured in six parts, the first of which includes this introduction. The title of the handbook deliberately separates the terms 'Accounting' and 'Information Systems' to show that these are two separate concepts, albeit which are often intertwined. As Jans et al. (2022, p.62) point out, 'accounting and AIS cannot be studied separately as they both form an integrated whole'. Accounting, here, is treated as the process of measuring and communicating multiple forms of information, or data, including that which is both quantitative and qualitative. Therefore this book takes a broad view of information, both of an accounting and non-accounting nature, and the way in which it is processed, managed and used in organisations. The information system is then taken to incorporate the processes within an organisation which allow that information to be effectively used for multiple purposes, with a variety of stakeholders in mind. The chapters presented in this handbook are illustrative of the nature of research in this area, and they have been chosen to show the variety of work that exists, from a worldwide trawl of experts in the field; therefore they provide both a useful introduction to the topic for the tyro who is unfamiliar with the field, whilst also highlighting a possible research agenda and emerging ideas for the expert.Recent published research on accounting contains numerous reviews of the extant literature. In exploring digitalisation in accounting, Jans et al. ( 2022) find that topics related to AIS (Accounting Information System) in accounting journals tend to focus on 'information disclosure', 'network technologies' and 'audit and control', whilst neglecting other relevant topics. Therefore, they suggest that there is a need to bring the disciplines of accounting and AIS closer together, and they conclude by actively encouraging researchers to 'bridge the gap between the AIS and accounting literature and to actively integrate AIS topics in established accounting research ' (Jans et al., 2022, p.82). Agostino et al. (2022 conduct a review of the literature on digitalisation, accountability and accounting in public services, highlighting, in particular, issues relating to the ...

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Examining the effect of financial accounting services on the financial performance of SME: The function of information technology as a moderator

Cited by 6 publications

References 83 publications

Consumer Behaviour in Online Travel: How Does Continuous Purchase Behaviour Formed in Digital Age?

Consumer Behaviour in Online Travel: How Does Continuous Purchase Behaviour Formed in Digital Age?

Digital accounting system and its effect on corporate governance: An empirical investigation

Accounting and information systems

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