The Influence of Information Technology on the Quality of Accounting Information System

Meiryani, Meiryani; Susanto, Azhar

doi:10.1145/3234664.3234671

Cited by 17 publications

(15 citation statements)

References 3 publications

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“…Ladewi, Susanto, Mulyani, and Suharman (2017) postulated the impact of business processes on the quality of accounting information systems but empirical evidence did not support this relationship. But from actual observation, we agree with suggestions of Whitten and Bentley (2007), Ladewi et al (2017), and Meiryani and Syaifullah (2015), thus, we propose two hypotheses: Null hypothesis H 03 : There is no significant difference in system quality of accounting information systems based on the business sector.…”

Section: System Qualitysupporting

confidence: 87%

“…The accounting information system has many contributions to business firms comprising reducing the costs and increasing the quality of products, enhancing productivity, improving decision-making, sharing knowledge (Allahverdi, 2011). Meiryani (2015) define that quality of accounting information system is a consolidated system from the numerous elements of accounting information systems are linked and work together to transform financial data into useful information for the system users. Sačer and Oluić (2013) state that the quality of accounting information systems is the accounting system that meets the needs of external and internal users.…”

Section: Literature Reviewmentioning

confidence: 99%

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Firm size, business sector and quality of accounting information systems: Evidence from Vietnam

Binh¹,

Tran²,

Thanh³

et al. 2020

10.5267/j.ac

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This paper increases the understanding of the quality of accounting information systems in emerging economies, using data from Vietnam as an example. The quality of accounting information systems is a measure combining system quality and information quality. It is important to figure out what aspects of this measure are critical for business to enhance firm performance. This research investigates the level of accounting information system quality and examines the relationships between system quality and firm size, information quality and firm size, system quality and business sector as well as information quality and business sector, respectively. We employed descriptive statistics to illustrate the quality of accounting information systems and One-Way ANOVA to test four hypotheses. The descriptive statistics results demonstrate the level of system quality and information quality, in general, is not excellent. And there are differences in system quality and information quality in each business sector groups and firm size groups. The test result highlights a relationship between system quality and firm size but there are no links between information quality and firm size, system quality and business sector, and information quality and business sector. In conclusion, the paper extends the literature of the quality of accounting information systems and assists state agencies and executives to have a framework to improve the business performance as well.

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Section: System Qualitysupporting

confidence: 87%

Section: Literature Reviewmentioning

confidence: 99%

Firm size, business sector and quality of accounting information systems: Evidence from Vietnam

Binh¹,

Tran²,

Thanh³

et al. 2020

10.5267/j.ac

View full text Add to dashboard Cite

show abstract

“…According to Meiryani (2015), the quality of accounting information system is "an integrated system of accounting information from the various components of accounting information systems are interconnected and work together in harmony to process financial data into useful accounting information for users" (page 82). Nicolaou (2000) also mentioned the term accounting information system integration to define the effectiveness of the accounting information system.…”

Section: Quality Of Accounting Information Systemsmentioning

confidence: 99%

“…Especially in SMEs, the accountant resource also plays an advisory role for the executive board in decisions about internal planning, business decision-making, or controlling (Gooderham et al, 2004). Therefore, the development cycle of an accounting information system that ignores the accountant resource role will lead to ineffective or even failed systems (Meiryani, 2014).…”

Section: Accountant Resourcementioning

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

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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.

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“…Small and medium enterprises have been indicated to embrace the use of these computerized accounting systems in recent times, and the most adopted of such systems include QuickBooks, Peachtree (Sage 50), MS-Navision, Sage Pastel (Evolution), Tally ERP (Amidu, Effah & Abor, 2011;Itang, 2017Itang, , 2018Itang, , 2020b. The available accounting software are indicated to possess some characteristics, which typically defines the qualities and performance measures of the systems (Meiryani, 2014;Wisna, 2015). These performance measures could be expressed in terms of qualitative characteristics such as ease-of-use, flexibility, reliability, accessibility, speed, and accuracy (Meiryani et al, 2019;Thuan & Huong, 2019;Stair & Reynolds, 2010), as well as structural characteristics, namely, internal controls, automated data-processing, relational database, automated reporting, and enhancing technologies (Itang, 2020a).…”

Section: Computerized Accounting Systems and Their Quality Measuresmentioning

confidence: 99%

Influence of Organizational Structure on the Quality of Computerized Accounting Systems among Small and Medium Enterprises in Nigeria

2020

RJFA

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This study examined the influence of organizational structure on the quality of computerized accounting systems among small and medium enterprises in Nigeria. The method employed in the research was the survey methodology with the use of self-completed questionnaires administered to accounting/finance personnel, each from the sample of 370 firms selected from the population of 9,276 SMEs within the south-south region of Nigeria. The research data was analyzed using frequencies and the Pearson Product-Moment Correlation that was subjected to a t-transformation test. The results of the study indicate that there is a positive relationship between organizational structure and the quality of computerized accounting systems among SMEs, and that, overall, organizational structure has a positive influence on the quality of computerized accounting systems. This result implies that the form of organizational structure practiced by firms play significant role in determining the quality of their computerized accounting systems. Those managing SMEs as well as other practitioners and scholars would find the results of this study useful. The researcher has also suggested areas for further research that would help revalidate or extend the outcome of this study.

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The Influence of Information Technology on the Quality of Accounting Information System

Cited by 17 publications

References 3 publications

Firm size, business sector and quality of accounting information systems: Evidence from Vietnam

Firm size, business sector and quality of accounting information systems: Evidence from Vietnam

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

Influence of Organizational Structure on the Quality of Computerized Accounting Systems among Small and Medium Enterprises in Nigeria

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