The effectiveness of accounting information systems in Jordanian private higher education institutions

Taber, Thaer Ahmad Abu; Alaryan, Laith Abdullah; Haija, Ayman Ahmad Abu

doi:10.5296/ijafr.v4i1.5323

Cited by 6 publications

(3 citation statements)

References 3 publications

Supporting

Mentioning

Contrasting

Unclassified

Order By: Relevance

“…Accountant resource measures include the longterm relationship of accountants with the firm, competence in statutory accountancy services, competence in business advisory services (Gooderham et al, 2004). Several studies strengthened the influence of accountants on the quality of accounting information systems (Binh & Luan, 2017;Chalu, 2012;Iskanda, 2015;Ismail, 2009;Taber, Alaryan, & Haija, 2014). Accountants as end-users who perform their needs about accounting information system to designer relating specified accounting rules, algorithms in the system like the depreciation model.…”

Section: Research Mode and Hypothesesmentioning

confidence: 99%

Impact of Accountant Resource on Quality of Accounting Information System: Evidence from Vietnamese Small and Medium Enterprises

Binh

Tran

Thanh

et al. 2020

JOFRP

View full text Add to dashboard Cite

Improving the quality of accounting information systems through accountant resources is beneficial to the performance and sustainable development of SMEs. This study investigated the impact of accountant resources on the quality of accounting information systems in Vietnamese SMEs. Accounting information system quality was measured by a multidimensional scale including system quality, information quality, and usefulness. The study tested hypotheses using Path analysis of Structural Equation Model based on 434 respondents. The findings indicated a strong interaction between the components of the accounting information system quality under the effect of accountant resources. The results showed a positive direct effect of accountant resources on system quality and the path analysis results also revealed an influence of accountant resources on information quality and usefulness via mediating variables. The results highlighted the importance of accountant resources for the quality of accounting information systems. This study contributed theoretically to the non-financial indicator for measuring accounting information system quality.

show abstract

Section: Research Mode and Hypothesesmentioning

confidence: 99%

Impact of Accountant Resource on Quality of Accounting Information System: Evidence from Vietnamese Small and Medium Enterprises

Binh

Tran

Thanh

et al. 2020

JOFRP

View full text Add to dashboard Cite

show abstract

“…Linked to the improved performance of information systems in organizations of which accounting information system is a core aspect is KM (Al-Emran et al, 2018). Also, organization strategy has been proposed in the literature to influence effectiveness and management accounting practices (Abdel-Kader & Luther, 2008;Abu Taber et al, 2014;Al-Emran et al, 2018;Cuganesan et al, 2012;Guzzo & Dickson, 1996;Hackman & Morris, 1975). Sveiby (2001) argued that a knowledge-focused strategy influences financial information capability as an outcome in organizations.…”

Section: H1: Kmi Positively Influences Op H2: Kmp Positively Influences Opmentioning

confidence: 99%

Knowledge Management and Organizational Performance: The Neglected Role of Institutional Accounting Practices

Ayodele

Yao

Haron

et al. 2021

IJBS

View full text Add to dashboard Cite

The study highlights the part of institutional accounting practices in the relationship between specified KM capabilities and institutional performance. A theoretical model was tested based on the insight from literature and knowledge-based theory (KBT). The data collected from a survey of 322 staff in knowledge-based organizations (KBOs) were analyzed to test the extended model using partial least squares structural equation modeling approach. The result depicts that greater levels of specific KM infrastructure and process capability would positively influence institutional accounting management practices and, consequently organizational performance. Unlike KM process capability, KM infrastructure capability has a positive and significant impact on organizational performance. The study provides a new understanding to management and practice on the vital role played by institutional management accounting practice in KM success in Malaysia. The research offers fresh insight into further studies in diverse settings. The research is insightful as it deviates from the over-researched context in KM literature to extricate the role of accounting in the business KM strategy.

show abstract

“…Dalam penggunannya, perkembangan teknologi tidak serta merta diikuti oleh kualitas sumber daya manusia sebagai pengguna SIA yang menyebabkan efektivitas sistem informasi akuntansi tidak berjalan baik. Beberapa penelitian tentang faktor-faktor yang mempengaruhi efektivitas sistem serta kinerja perusahaan telah dilakukan, Taber et al (2014) melakukan penelitian yang membuktikan bahwa sumber daya manusia, hardware, software, dan efisensi database memiliki hubungan yang positif terhadap efektivitas sistem informasi akuntansi. Paranoan et al, (2019) melakukan uji penelitian dimana kompetensi sumber daya manusia berpengaruh positif dan signifikan terhadap efektifitas sistem informasi akuntansi.…”

unclassified

Dampak Efektivitas Sistem Informasi Akuntansi: Pengaruh Teknologi Informasi dan Kualitas Sumber Daya Manusia Terhadap Kinerja Perusahaan

Rivand,

Suwandi

2023

jcaa

View full text Add to dashboard Cite

This study aims to prove the influence of information technology and the quality of human resources on the company's performance at PT. PLN Pesero Tbk. UP3 Gresik which is mediated by the effectiveness of the accounting information system. This study uses a questionnaire containing questions related to information technology, the quality of human resources, company performance and the effectiveness of accounting information systems using a Likert scale measurement. The questionnaire was addressed to employees of PT. PLN Pesero Tbk. UP3 Gresik. The results of the questionnaire were tested using SmartPLS 3.0 and present the results that information technology does not affect the effectiveness of accounting information systems, the quality of human resources affects the effectiveness of accounting information systems, the effectiveness of accounting information systems affects company performance, information technology affects company performance, the quality of human resources does not affect the company's performance. Furthermore, the effectiveness of accounting information systems is able to mediate the relationship between the quality of human resources and company performance but is unable to mediate the relationship between information technology and company performance.

show abstract

The effectiveness of accounting information systems in Jordanian private higher education institutions

Cited by 6 publications

References 3 publications

Impact of Accountant Resource on Quality of Accounting Information System: Evidence from Vietnamese Small and Medium Enterprises

Impact of Accountant Resource on Quality of Accounting Information System: Evidence from Vietnamese Small and Medium Enterprises

Knowledge Management and Organizational Performance: The Neglected Role of Institutional Accounting Practices

Dampak Efektivitas Sistem Informasi Akuntansi: Pengaruh Teknologi Informasi dan Kualitas Sumber Daya Manusia Terhadap Kinerja Perusahaan

Contact Info

Product

Resources

About