Factors Affecting Accounting Information System Performance

Abigail, J; Sumanti, Elvis; Prayanthi, Ika

doi:10.30743/akutansi.v9i2.6618

Cited by 1 publication

(5 citation statements)

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“…Similarly, the findings in this study provide a more comprehensive explanation of how internal audits may influence employees' effectiveness and efficiency, resulting from the design and implementation of the AIS and internal control system. This partichttp://dx.doi.org/10.21511/bbs.19 (2).2024.07 ular view highlights the broader implications of internal audits, not only for financial reporting or compliance but also for the overall capability enhancement of human resources in any organization. Muhammad and Ismail (2022) explore the facilitating role of internal control in the relationship between computerized accounting and performance.…”

Section: Literature Reviewmentioning

confidence: 84%

“…For instance, it was shown that the implementation of AIS leads to improved decision-making procedures, better accounting information quality, facilitation in performance evaluation, and support for internal control measures and transformed company transactions (Soudani, 2012;Pabel, 2022;Onaolapo & Odetayo, 2013). Furthermore, the nature of AIS is also considered one of the important issues that influence on perhttp://dx.doi.org/10.21511/bbs.19 (2).2024.07 formance of SMEs (Harash et al, 2014). In addition, the smooth running of AIS is vital to ensuring that management has reliable and relevant information to guide its planning and control activities (Neogy, 2014).…”

Section: Literature Reviewmentioning

confidence: 99%

“…AIS can influence performance in different forms (Abigail et al, 2022;Handoko et al, 2023). Moreover, user engagement, personal technology competence, training programs, and technical proficiency were found to increase the functionality of the AIS system (Aziz, 2022).…”

Section: Literature Reviewmentioning

confidence: 99%

“…The internal audit recommendations on the areas of improvement that are in line with the audit outcomes do add value to the AIS optimization (Islam, 2023). This often revolves around increashttp://dx.doi.org/10.21511/bbs.19 (2).2024.07 ing system functionalities, improving technology in use, simplification of processes, and strengthening internal controls. Doing so, AIS is brought close into alignment with the strategic objectives and operational needs of the organization via internal audit (Napitupulu, 2023).…”

Section: Literature Reviewmentioning

confidence: 99%

“…describes the measurement procedure in which the study variables were measured.http://dx.doi.org/10.21511/bbs.19(2).2024.07…”

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confidence: 99%

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Internal audit as a moderator of the relationship between accounting information systems and performance in Jordanian commercial banks

Alassuli

2024

Banks and Bank Systems

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This study aimed to find out the influence of Accounting Information Systems on the performance of Jordanian commercial banks, and the degree to which internal audit moderates this relationship. This was a current quantitative study designed to be at a descending trend of the survey conducted primarily on 12 major Jordanian banks’ accounting departments using descriptive and cross-sectional designs. From a total distribution of 358 questionnaires, 249 were returned, and after screening only 243 were deemed valid. Partial Least Square Structural Equation Modeling (PLS-SEM) was used as a statistical tool for data analysis, which is appropriate when exploring convoluted relationships and testing hypotheses. The findings indicate that there is a clear positive relationship between the implementation of AIS systems and improvement in the performance metrics at Jordanian banks; thus, hypothesis 1 is corroborated at a significant level of p &lt; 0.01. More significantly, the findings suggest that internal audit highly strengthens the positive effect of AIS on bank performance, thereby supporting hypothesis 2 at the same significance level. This dual realization reiterates the needed adoption of advanced AIS by Jordanian banks and a general improvement to the internal auditors of the mechanisms that ensure they maximize on the benefits accruing in performance. More fundamentally, the findings underscore the dire urgency to incorporate efficacious AIS alongside with robust internal audit mechanisms in banking strategies, thereby providing crucial implications for bank managers and sectoral policymakers.

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Section: Literature Reviewmentioning

confidence: 84%