The Role of Intra-Organizational Factors in Accounting Information System Effectiveness

Shagari, Shamsudeen Ladan; Abdullah, Akilah; Saat, Rafeah Mat

doi:10.24191/mar.v16i2.641

Cited by 4 publications

(4 citation statements)

References 28 publications

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“…The use of AIS enables us to manage our task effectively. Shagari et al (2017) Added Value AIS reduce the uncertainty situation and confirm the expectation.…”

Section: A Proposed Model On the Impact Of Internal Control Qualitymentioning

confidence: 55%

“…Internal control quality as the mechanism adopted by the banks to safeguards evaluates the accuracy and reliability of its accounting information system that ensures operational efficiency of the banks (Shagari, Abdullah, & Saat, 2017). Effective internal control enables banks to generate accurate and reliable information for strategic and operational decision-making.…”

Section: Internal Control Qualitymentioning

confidence: 99%

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A Proposed Model on the Impact of Internal Control Quality on Accounting Information System Effectiveness in Nigeria

Shagari¹,

Abdullah²,

Saat³

2018

Soc. & Manage. Res. J.

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The overwhelmingly rapid adoption of e-business technology in theNigerian banking sector has resulted in new challenges particularly in thearea of internal control. Although there are conflicting findings on the useof Accounting Information System and internal problems in the bankingsector, the fact remains that internal control is associated with fraud. Inthis regards, for banks to effectively detect and prevent fraud, the use ofAccounting Information System as tool for effective internal control isnecessary. This study aims to propose a model of the effect of internal controlquality in Nigerian banking sector. it is hypothesised that administrativecontrol, data control, and output control has significant influence on internalcontrol quality. The study further hypothesised that internal control qualitywould significantly influence AIS effectiveness uses organisation as unitof analysis with commercial banks that are listed on the Nigerian StockExchange as the target population. A quantitative data will be gatheredusing cross-sectional survey approach. Ordinary least square will be usedfor data analysis. The findings of this study will provide a solution to bankmanagers and other stakeholders in the banking sector regarding internalcontrol weakness experiences over the years.

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“…The use of AIS enables us to manage our task effectively. Shagari et al (2017) Added Value AIS reduce the uncertainty situation and confirm the expectation.…”

Section: A Proposed Model On the Impact Of Internal Control Qualitymentioning

confidence: 55%

Section: Internal Control Qualitymentioning

confidence: 99%

A Proposed Model on the Impact of Internal Control Quality on Accounting Information System Effectiveness in Nigeria

Shagari¹,

Abdullah²,

Saat³

2018

Soc. & Manage. Res. J.

Self Cite

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“…The extent to which the organization's and external environment's infrastructure and facilities are regarded to impact motivation to implement audit technologies (Venkatesh & Brown, 2013). The adequacy of information on what CAATs can do, assistance from vendors or software providers, and support from senior management in their business are all facilitating conditions that might influence a user's motivation in accepting the CAATs' framework (Shagari et al 2017;Mahzan & Lymer, 2014).…”

Section: Situational Supportmentioning

confidence: 99%

An Examination of the Utilization of Audit Technology in Influencing Audit Job Performance

Noor¹,

Sanusi²,

Johari³

et al. 2022

APMAJ

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Many traditional approaches of accounting and auditing assessment have been transformed by the growth of audit technology. This study aimed to identify key factors driving auditors’ adoption of audit technology in a developing country, Malaysia, through the lens of the Technology to Performance Chain (TPC) framework. The results of this study are based on a survey conducted in Malaysia with audit firms of varying sizes and were analyzed using the Structural Equation Modelling-Partial Least Square (PLS) statistical tools. The direct and interaction effects of audit technology and situational support variables in improving auditor work performance, as well as the mediation effect of audit assessment on the connections, were investigated in this study. According to the findings, audit technology and situational support play a larger role in the efficiency and effectiveness of auditors' work. Additional analysis provides proof of audit assessment as well. This study makes several contributions to the literature including identifying new influential factors in the TPC framework. This framework has not been widely applied in auditing research and it looks beyond the individual perspective to that of the organization as a whole. Keywords: audit performance, auditing, audit technology, situational support, audit assessment

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“…Radu and Marius (2012) found efficiency to be a primary motivator and justification for businesses to implement computerized accounting systems. Moreover, Bruno et al (2016) concluded that AIS not only aims to increase the quality and effectiveness of business processes and reduce costs, but also to provide accurate real-time demand data, to promote global awareness and new reporting tools, as well as to integrate and collaborate between risk areas and business operations (Shagari, 2017). Markus and Pfeffer (1983) believed that the efficient implementation of accounting systems requires a match between three variables, such as (1) the organization's understanding of the situation, (2) the accounting system must fit when problems are typically solved, and (3) the accounting system must fit with the community, i.e.…”

Section: Impact Of Lack Of Efficiency On the Implementation Of Accoun...mentioning

confidence: 99%

The Challenges in Implementation of Accounting Software System in Malaysia

AZIZ¹,

ZAMRI²,

ARIFFIN³

2022

qjssh

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The purpose of this research is to study the challenges faced by organizations when implementing accounting software system in Malaysia. The focus of this research is on SMEs in Malaysia and the respondents are those involved in the implementation of accounting information systems in their companies. The small and medium enterprises (SMEs) are backbone for Malaysia’s economy. Hence, the SMEs’ successful business operations are significant to economic growth. The advantages of using business accounting software are the measurement of business results. The research uses questionnaires to collect data from the sample size of 102 managers and IT-staff in Malaysian SME whose companies implement accounting software system. The findings indicate that insufficient accounting skills and inadequate training present a significant impact on the implementation of accounting software system. Further, the lack of efficiency does not have any impact on the implementation of accounting software system in SMEs. Hence, it is concluded that insufficient accounting skills has a positive significant impact on the implementation of accounting software system. Finally, our research recommends to managers in conducting more training programs for their staffs who have insufficient capabilities and knowledge in their accounting and finance departments and to learn the basics in operating the accounting software system.

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The Role of Intra-Organizational Factors in Accounting Information System Effectiveness

Cited by 4 publications

References 28 publications

A Proposed Model on the Impact of Internal Control Quality on Accounting Information System Effectiveness in Nigeria

A Proposed Model on the Impact of Internal Control Quality on Accounting Information System Effectiveness in Nigeria

An Examination of the Utilization of Audit Technology in Influencing Audit Job Performance

The Challenges in Implementation of Accounting Software System in Malaysia

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