The Effect of Top Management Support and Internal Control of the Accounting Information Systems Quality and Its Implications on the Accounting Information Quality

Anggadini, Sri Dewi

doi:10.22610/imbr.v7i3.1157

Cited by 14 publications

(11 citation statements)

References 15 publications

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“…Regarding the first objective, which is aimed to analyze the influence of quality of ICS on quality of AIS, the results show that there is a positive and significant relationship between quality of ICS and quality of AIS, and that the first variable explains 28.4% of the variance of the second variable. The results support the first research hypothesis (H1) and are in line with those obtained in the studies by (Anggadini 2015;Hla and Teru 2015;Mndzebele 2012;Susanto 2016).…”

Section: Discussionsupporting

confidence: 91%

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Factors Determining the Success of Decision Making and Performance of Portuguese Companies

Monteiro¹,

Vale

Silva³

2021

Administrative Sciences

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This paper empirically examines the impact of the quality of information and control system (the internal control system, the accounting information system, the financial information, and the non-financial information) on decision-making success and business performance. It follows a quantitative approach. An online questionnaire was developed and applied to the managers of Portuguese companies. The evaluation of the theoretical model was performed using the AMOS statistical software and applying the structural equation model technique. Based on 381 observations, the results show that the model variables explain about 30% and 70% of the variance of financial and non-financial performance, respectively. This study proves to be relevant not only for the development of the literature, as it evaluates an original and complex model, but also for managers, because it identifies the factors that contribute to the success of Portuguese companies.

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Section: Discussionsupporting

confidence: 91%

“…This author verifies that the quality of ICS has a positive and significant relationship on quality of AIS, and that the first variable has a 25% influence on the second. However, Anggadini (2015) verifies that top management supports and ICS significantly influence quality of AIS, with a coefficient of determination of 0.72.…”

Section: Discussion Of Resultsmentioning

confidence: 94%

Factors Determining the Success of Decision Making and Performance of Portuguese Companies

Monteiro¹,

Vale

Silva³

2021

Administrative Sciences

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“…Several works have been dedicated to investigating the association between IQ and the use of IT but such research has reported mixed findings without a solid conclusion. In related studies, Anggadini [39] revealed that information quality significantly impacts AIS use in the context of organizations in Indonesia, while Alzoubi [40] examined the use of AIS in the Jordanian context. In the latter study, the author distributed copies of the instrument to financial accountants and managers of the firms focused on and, based on the results, information quality significantly impacted AIS.…”

Section: Information Qualitymentioning

confidence: 99%

Evaluating the D&M IS Success Model in the Context of Accounting Information System and Sustainable Decision Making

et al. 2022

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The Accounting Information System (AIS) is generally employed for the automation of operational processes and the enhancement of company efficiencies, but more recently, AIS developments have had a great effect on the process of sustainable decision-making among organizations. However, previous research on the AIS and its capabilities attributed its success to critical success factors. Therefore, in the current work, De Lone and Mc Lean’s Information System (D&M IS) Success Model is evaluated in terms of AIS in Jordanian organizations. The current study primarily aimed to determine the influence of system quality, service quality, information quality, system use and user satisfaction on AIS use, which is argued to eventually enhance the quality and sustainability of decision-making. The study employed a quantitative approach using a self-administered questionnaire for data collection involving 101 decision-makers who are familiar with AIS usage. Following the collection of data, it was validated using Structural Equation Modeling (SEM)—PLS. Based on the obtained results, system quality and information quality significant affected system use, but service quality did not. In turn, AIS was found to have a significant effect on user satisfaction. Furthermore, system use and user satisfaction had positive effects on AIS, which eventually affected the sustainability of decision-making, representing the net AIS benefits. The study contributes to existing IS literature, particularly in the field of determining the factors that influence the AIS net benefits, with the proposed model validated in Jordanian organizations using AIS. The study can be used as a guide to shed light on the importance of AIS and it also provides implications, limitations and opportunities for future studies.

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“…A controlled study found that companies with internal control deficiencies at the corporate-level exhibited more robust accounting information after the enactment of SOX, but there was no significant difference in the robustness of accounting between companies with internal control deficiencies at the operational level and companies with effective internal controls. For example, [ 10 ] studied 4441 companies' financial data before and after the Act and found that companies were more prudent before the implementation of the Act, as evidenced by later recognition of earnings and earlier recognition of losses.…”

Section: Related Workmentioning

confidence: 99%

Mutual Trust Influence on the Correlation between the Quality of Corporate Internal Control and the Accounting Information Quality Using Deep Learning Assessment

Zhao

2022

Computational Intelligence and Neuroscience

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There is a close correlation between internal control and accounting information quality in the process of enterprise management, and this correlation drives the effect of internal control on accounting information quality, thus forming the effect that internal control optimization promotes accounting information quality optimization. This paper firstly gives a brief description of internal control and accounting information quality and then evaluates the correlation between internal control and accounting information quality based on deep learning and proposes a specific modeling method. Through the correlation and promotion of internal control and enterprise accounting information quality, the optimization of enterprise accounting information quality is achieved. And in combination with the actual case analysis, it is found that the method of this paper can achieve 92% accuracy of correlation analysis, and the analysis is more efficient.

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The Effect of Top Management Support and Internal Control of the Accounting Information Systems Quality and Its Implications on the Accounting Information Quality

Cited by 14 publications

References 15 publications

Factors Determining the Success of Decision Making and Performance of Portuguese Companies

Factors Determining the Success of Decision Making and Performance of Portuguese Companies

Evaluating the D&M IS Success Model in the Context of Accounting Information System and Sustainable Decision Making

Mutual Trust Influence on the Correlation between the Quality of Corporate Internal Control and the Accounting Information Quality Using Deep Learning Assessment

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