The Determinants of the Usage of Accounting Information Systems toward Operational Efficiency in Industrial Revolution 4.0: Evidence from an Emerging Economy

Thuan, Pham Quoc; Khương, Nguyễn Vĩnh; Anh, Nguyen Duong Cam; Hanh, Nguyen Thị Xuan; Thi, Vo Huynh Anh; Tram, Tieu Ngoc Bao; Han, Chu Gia

doi:10.3390/economies10040083

Cited by 27 publications

(27 citation statements)

References 33 publications

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“…Hal ini disebabkan para pelaku UMKM merasa bahwa penerapan suatu teknologi dalam pengelolaan usaha saat ini menjadi suatu keharusan agar tidak tertinggal dengan pesaingnya. Hasil ini sejalan dengan hasil penelitian Thuan et al (2022) yang meyimpulkan bahwa kesiapan organisasi tidak berpengaruh signifikan terhadap penggunaan sistem informasi akuntansi.…”

Section: Pembahasanunclassified

Faktor Teknologi, Organisasi, dan Lingkungan pada Penerapan Akuntansi Digital serta Dampaknya Terhadap Kinerja UMKM

Aryanto

Hanum²,

Syaefudin³

2023

Owner

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Technological advances and intense business competition require MSME actors to be able to take advantage of technology in managing their business, one of which is by applying digital accounting. The factors that will be analyzed in this study use the Technology-Organization-Environment (TOE) Framework. The study was conducted on MSME actors in Tegal City with a sampling technique in the form of purposive sampling. The research was obtained in the form of primary data with a collection technique through a questionnaire with a total of 96 MSME actors as respondents. The data that has been collected was analyzed using WarpPLS 7.0. The results show that relative advantage, compatibility, owner commitment, competitive pressure, and government support have a significant effect on the application of digital accounting, and the application of digital accounting has a significant effect on the performance of MSMEs. Meanwhile, organizational readiness has no significant effect on the application of digital accounting. The results of this study are expected to be used by the government as consideration for policy-making related to the development of a digital financial ecosystem for MSMEs in the City and Regency of Tegal.

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Section: Pembahasanunclassified

Faktor Teknologi, Organisasi, dan Lingkungan pada Penerapan Akuntansi Digital serta Dampaknya Terhadap Kinerja UMKM

Aryanto

Hanum²,

Syaefudin³

2023

Owner

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“…Critics question AIS' organizational effectiveness (Huy & Phuc, 2020). TOE measures AIS effectiveness (Lut et al, 2022;Lut et al, 2020;Thuan et al, 2022) -Dor & Segev, 1978). Larger companies have more resources, expertise, and expansion capacity (Zhu & Kraemer, 2005).…”

Section: Literature Reviewmentioning

confidence: 99%

Development of A Novel Hybrid Framework for Accounting Information Systems and Mediating Role of Technostress on Organizational Performance

Sultana

2022

Preprint

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This study plans to investigate the effect of Accounting Information Systems (AIS) on organizational performance mediated by technostress and the moderating effect of organizational size & environmental uncertainty in the relationship between AIS effectiveness and organizational performance. AIS effectiveness will be assessed through the context of the technology-organization-environment (TOE) and the information-systems-service quality of IS success model. Data will be collected with a questionnaire survey from 384 respondents in listed companies. The collected data will be analyzed with the PLS-SEM technique. This study will try to profile sources of effective AIS services and will illustrate the possible effectiveness of AIS for successful implementation of AIS in the least developed country context.

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“…Several studies have been conducted worldwide on information systems [9]. However, according to [10], generally, these studies have focused on developed countries in North America and Europe.…”

Section: Introductionmentioning

confidence: 99%

Predictive Factors of IT Systems Adoption by SME Employees in Developing Countries: Evidence from SME Employees in North Kivu, DRC

Kalumendo¹

2022

TIJAR

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This research aimed to identify the determinants of technology usage among SME employees in the North Kivu Province of the Democratic Republic of Congo. We based our model on the Technology Acceptance Model. In addition to perceived usefulness and ease of use, the proposed model includes relative advantage as a predictor of technology usage. This study used the PLS-SEM method to test the proposed hypotheses from 247 responses. The results confirmed the hypotheses. The research findings demonstrate a positive relationship between perceived usefulness and use, perceived ease of use and use, and relative advantages and use of new technologies. Congolese SME managers can rely on these findings to highlight these key determinants in promoting technology usage among SMEs in a country where technology usage by businesses remains low. Keywords: Perceived ease of use, Perceived usefulness, Relative advantages, SI adoption, Technology.

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The Determinants of the Usage of Accounting Information Systems toward Operational Efficiency in Industrial Revolution 4.0: Evidence from an Emerging Economy

Cited by 27 publications

References 33 publications

Faktor Teknologi, Organisasi, dan Lingkungan pada Penerapan Akuntansi Digital serta Dampaknya Terhadap Kinerja UMKM

Faktor Teknologi, Organisasi, dan Lingkungan pada Penerapan Akuntansi Digital serta Dampaknya Terhadap Kinerja UMKM

Development of A Novel Hybrid Framework for Accounting Information Systems and Mediating Role of Technostress on Organizational Performance

Predictive Factors of IT Systems Adoption by SME Employees in Developing Countries: Evidence from SME Employees in North Kivu, DRC

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