The Tendency for Using Accounting Information Systems in Lebanese Firms

Abstract

Abstract-The purpose of this study is to show the impact of Accounting Information System (AIS) on accounting in Lebanese companies. There are many advantages of AIS, yet there are many disadvantages too. One must check an AIS affordability, time saving, additional costs, cash saving, and employees' adaptation. In this research, quantitative study is done in which questionnaires are filled by accountants and accounting managers to see how this community looks to AIS, how it affects accounting, its positive and negative effecst on firms. The most important advantages of AIS are time saving, accuracy, security, and money saving. Still, employees have to adapt quickly with the new information system. AIS affordability, purchase cost and additional costs, are tested.

The Influence of Accounting Information Systems, Knowledge Management Capabilities, and Innovation on Organizational Performance in Iraqi SMEs

“…Therefore, the use of AIS has a great impact on the improvement of the decision-76 making process, internal control, and performance assessment. Moreover, it has been found that AIS are important and have a highly positive impact on OP (David Naranjo-Gil, 2009;Pierre et al, 2013;Al-dmour et al, 2017;Fadzilah, 2017;Kanakriyah, 2017;Rasit & Ibrahim, 2017;Susanto & Meiryani, 2019). In order to understand the effects of using AIS, the researchers formulated the following hypothesis: H1: The use of AIS has a positive influence on organizational performance.…”

Effect of risk of using computerized AIS on external auditor's work quality in Yemen

“…Wongsim and Gao (2011) stated that AIS is a specific software application and management process. Pierre et al (2013) defined AIS as a computerized system that collects, inputs, and processes data, in addition to storing, managing, controlling, and reporting information that can be used in different tasks such as planning and decision making. Overall, computerized AIS in this study can be defined as the application of the computer-based software to input financial data, process them, and thereafter output financial information ( Fig.…”