The influence of power strategies in AIS implementation processes

Robalo, Rui; Moreira, José António C.

doi:10.1016/j.accinf.2020.100487

Cited by 8 publications

(5 citation statements)

References 41 publications

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“…Regarding the last period of publications in the IJAIS, studies on the so-called emerging technologies that started at the end of the last decade have followed. Furthermore, it can be seen a lower development of the traditional topics from the earlier periods, such as the use of AIS and ERP (e.g., [111][112][113]) or the control and management of IT infrastructures (e.g., [114,115]). Those newest studies seem to offer a wider variety of perspectives that address issues such as blockchain-based technologies (e.g., [116][117][118][119]), which include crypto-assets or cybersecurity issues (e.g., [120][121][122][123][124][125]).…”

Section: Results For the Latest Period (2020 To 2022)mentioning

confidence: 99%

Recent Trends in Accounting and Information System Research: A Literature Review Using Textual Analysis Tools

Albuquerque

Santos

2023

FinTech

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Accounting has been evolving to follow the latest economic, political, social, and technological developments. Therefore, there is a need for researchers to also include in their research agenda the emerging topics in the accounting area. This exploratory paper selects technological matters in accounting as its research object, proposing a literature review that uses archival research as a method and content analysis as a technique. Using different tools for the assessment of qualitative data, this content analysis provides a summary of those papers, such as their main topics, most frequent words, and cluster analysis. A top journal was used as the source of information, namely The International Journal of Accounting Information Systems, given its scope, which links accounting and technological matters. Data from 2000 to 2022 was selected to provide an evolutive analysis since the beginning of this century, with a particular focus on the latest period. The findings indicate that the recent discussions and trending topics in accounting, including matters such as international regulation, the sustainable perspective in accounting, as well as new methods, channels, and processes for improving the entities’ auditing and reporting, have increased their relevance and influence, enriching the debate and future perspectives in combination with the use of new technologies. Therefore, this seems to be a path to follow as an avenue for future research. Notwithstanding, emerging technologies as a research topic seem to be slower or less evident than their apparent development in the accounting area. The findings from this paper are limited to a single journal and, therefore, this limitation must be considered in the context of those conclusions. Notwithstanding, its proposed analysis may contribute to the profession, academia, and the scientific community overall, enabling the identification of the state of the art of literature in the technological area of accounting.

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Section: Results For the Latest Period (2020 To 2022)mentioning

confidence: 99%

Recent Trends in Accounting and Information System Research: A Literature Review Using Textual Analysis Tools

Albuquerque

Santos

2023

FinTech

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“…Institutional theory supports this view, highlighting organizations' importance in aligning firm objectives with prevailing norms, rules, and standards to secure legitimacy and survival [ 47 ]. Managers entrenched in AIS operations can ensure that the system adheres to external standards, further augmenting perceived effectiveness [ 5 , 55 ]. Meanwhile, agency theory underscores the responsibility of managers to act in the company's best interests [ 56 ].…”

Section: Literature Reviewmentioning

confidence: 99%

“…This viewpoint is reinforced by institutional theory, which requires organizations to conform with prevalent norms and processes to ensure legitimacy [ 33 ]. Managers who are knowledgeable about AIS can ensure its harmony with external regulations and accepted norms, further amplifying its effectiveness [ 22 , 55 , 60 ]. Meanwhile, agency theory posits that managers need to act in the company's best interest, implying that a deep understanding of AIS allows managers to ensure information transparency, reduce agency costs, and improve AIS effectiveness [ 50 , 57 ].…”

Section: Literature Reviewmentioning

confidence: 99%

Determinants of accounting information system effectiveness and moderating role of external consultants: Empirical research in the Ben Tre Province of Vietnam

Nguyen,

Kweh

et al. 2024

Heliyon

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“…This is achieved through the integration and coordination of various systems and subsystems (Gelinas & Dull, 2012;Susanto, 2013). However, the function of AIS is not only in providing financial reports, but more broadly like in managing and planning of business activities, in controlling systems, planning budget, standardization of financial reports and managerial reporting perspective (Frezatti, Aguiar, Guerreiro, & Gouvea, 2011;Robalo & Moreira, 2020;Romney & Steinbart, 2012). The management of enterprise strategic functions and processes is facilitated through the utilisation of information technology to manage the functions of the AIS (Kieso, Weygandt, & Warfield, 2012;Porter & Norton, 2009).…”

Section: Literature Reviewmentioning

confidence: 99%

Analysing the impact of accounting information system components in enhancing the AIS performance in enterprises

Siqani,

Vokshi

2023

IJAEFA

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The purpose of this paper is to analyse the impact of the accounting information system (AIS) components in enhancing the AIS performance in enterprise. This study obtained primary data using survey methods by a considerable representative sample of public enterprises in Kosovo. The collected data was analysed by descriptive statistics, correlation and multiple linear regression analysis. The analysed results provide an overview of the impact of AIS components in enhancing the AIS performance in enterprises. The AIS components has been expressed through characteristics of AIS, designers of AIS, information technology, professional education, regulations, laws, standards and accounting practices. Irrespective of the research outcomes, it is apparent that the AIS exhibits a strong correlation with the operational aspects of public enterprises in Kosovo, underscoring its pivotal significance in facilitating diverse functions within these enterprises. The findings emphasize the importance of the AIS components, towards enhancing the performance of AIS in public enterprises in Kosovo. Furthermore, this research paper indicates that there is a positive relationship among AIS components, AIS characteristics, AIS designers, information technology, professional education, regulations, laws, accounting standards and practices and AIS performance. These findings also underscore the significance of taking into account and optimizing each of these elements in order to maximize the advantages and results of implementing an AIS and enhancing performance in public enterprises.

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The influence of power strategies in AIS implementation processes

Cited by 8 publications

References 41 publications

Recent Trends in Accounting and Information System Research: A Literature Review Using Textual Analysis Tools

Recent Trends in Accounting and Information System Research: A Literature Review Using Textual Analysis Tools

Determinants of accounting information system effectiveness and moderating role of external consultants: Empirical research in the Ben Tre Province of Vietnam

Analysing the impact of accounting information system components in enhancing the AIS performance in enterprises

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