Accounting and Information System

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Influence Organizational Commitment On The Quality Of Accounting Information System

Influence Organizational Commitment On The Quality Of Accounting Information System

(Definition: An accounting information system is a collection of the data and processing procedures that creates the needed information for its users) (Bagranov et al, 2010: 5). From some of the above, it can be said that the quality of accounting information system is an integrated accounting information systems of the various components of accounting information systems are interconnected and cooperate with each other in harmony to process the financial transaction data into useful accounting information for decision makers (Azhar Susanto, 2013: 11-12; Sri Mulyani NS, 2009: 25; Bagranov et al, 2010: 5). Stair and Reynolds, stating that the dimension of the quality of accounting information system is efficiency, which is the size ratio of the amount produced at a cost that has been incurred. Effectiveness is a measure of the extent to which an accounting information system in achieving its objectives; by comparing the actual goal has been achieved with a total of goals set (System Performance and Standards, efficiency is a measure of what is produceddivided by what is consumed. Effectiveness A measure of the extent to the which asystem achieves its goals; it can be computed by dividing the goals actuallyachieved by the total of thestated goals. system performance standards A specific objective of the system) (Ralph & George, 2010: 8-9). Furthermore, in line with Stair and Reynolds, Weygandt et al, stated that the dimensions of the quality of accounting information systems AIS is efficient and effective. (Principles of effektive and efficient accounting and information system) (Weygandt et al, 2010: 303). Azhar Susanto, adding that the quality of information
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INFLUENCE OF USER ABILITY ON THE QUALITY OF ACCOUNTING INFORMATION SYSTEM

INFLUENCE OF USER ABILITY ON THE QUALITY OF ACCOUNTING INFORMATION SYSTEM

With the use of accounting information, the decision makers will obtain key information relating to future. Companies need information systems that are designed to assist organizations in the face of competition. Companies use accounting information system as a tool to generate information that managers can make decisions. In view of the above this paper considers the Influence of user’s ability on the quality of Accounting Information System. The study was a theoretical research which considered the roles of user ability in quality of accounting information system. From the extensive review of studies carried out, this paper concludes that user ability has a positive influence on the quality of accounting information systems with improving the quality of the financial reporting system, assist managers in making decisions so affecting the growth of the company and the achievement of overall corporate objectives.
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CHAPTER-4 MANAGEMENT ACCOUNTING INFORMATION SYSTEM IN ORGANIZATIONS

CHAPTER-4 MANAGEMENT ACCOUNTING INFORMATION SYSTEM IN ORGANIZATIONS

According to Banbury and Naphiet (1979), the management accounting information system is useful to communicate within the organization to achieve financial goals. It is also useful as a performance measurement tool in an organization. In the same vein, Collin (1982) noted that the management accounting information system is useful in communicating role expectations and organizational climate. It could also be used for motivational purpose associated with role performance. Both attributes of MAIS, which are usefulness and its availability to managers, are very important. In the aspect of the availability, it is important because it could assist managers to make a wiser decision based on the information provided. The information available must be very precise and timely in nature. This will avoid miscommunication among managers from different departments. Furthermore, it will allow information sharing among the managers in each department and sub-unit.
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The Threat Level Tolerance in the Company of Accounting Information System

The Threat Level Tolerance in the Company of Accounting Information System

Information system has advanced rapidly with the development of computer-based technology. In the field of accounting, the development has resulted in Accounting Information Systems (AIS). Today, it is hardly possible for companies (organizations) not to adopt computerized AIS. There are a lot of things to do with the computerized AIS, among others, organizing an increasingly globalized activity at the international as well as local level. Activities in many organizations were made easier with the presence of computerized AIS. For example, organizations were no longer need to perform data transmission via postal service that takes much longer time, but over the internet protocol. In fact, it is possible for them to exchange information on accounting data with the help of computers and the Internet.
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Aimq methodology for accounting information system technology assessment

Aimq methodology for accounting information system technology assessment

The AIS should be tailored to the company's circumstances. The existence of such systems can assist the tasks of organizational units. Good AIS can be done manually, can also use technology in accordance with the size and needs of the company (Hall, 2011). As a consequence of human limitations and growing companies, nowadays AIS almost exclusively refers to the use of computer technology and software to generate accounting reports. This study examines the problems encountered by one of Four Stars hotel in Bali. The hotel now has been using computerized AIS for more than ten years. Two years ago, the hotel management decided to change its accounting information system and started using new software. However, currently, the company management feels the need to assess the quality of information generated by the new system, as changing of system incurs high cost. T
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Integrating the Environmental Accounting on the Information System of the Economic Entities

Integrating the Environmental Accounting on the Information System of the Economic Entities

Integrating environmental accounting into economic entities is an urgent necessity for sustainable development and for getting long-term benefits. Sustainable development means providing the present needs of mankind without affecting the development of future generations, so we consider it is absolutely necessary to emphasize the importance of rational consumption of non-renewable resources and expanding consumption of renewable resources, increasing investment in green technologies, minimizing pollution, developing research and innovation, using biotechnologies, the increase of recycling of materials, the implementation of environmental management systems, all of these considerations being necessary to be applied in the economic entities to increase their profitability. The purpose of this paper is to present the cost typology used by the environmental accounting and its integration into the information system of the economic entities.
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Accounting Information System for Gold Jewelry Merchandising Business

Accounting Information System for Gold Jewelry Merchandising Business

Money circulation in gold jewelry business is relatively high and in big numbers. Therefore, since beginning, the entrepreneurs should maintain themselves with the thoroughness, accuracy and speed in processing the business information. Information is a valuable resource in both operational and business decisions making. Adequate information system can help the small and medium entrepreneurs to increase their competitiveness [3]. The objectives of this paper are to develop and design an accounting information systems for general gold jewelry merchandiser, especially in inventory cycles, those are purchasing from suppliers, selling to consumers, receiving pawn from customers, and the circulation of gold bullions as the cash.
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Factors Affecting Learning Performance of Accounting Information System

Factors Affecting Learning Performance of Accounting Information System

indicate that the significant level is reached. This finding implies that different groups will affect the recognition of enhancing the information technology knowledge. The mean score of the questionnaires answered by the low achievement students is 4.100 while the means of questionnaires answered by the middle and high achievement students are 3.800 and 3.000, respectively. Instructors/Advisors under the low achievement student category tend to agree with their group of students. However, it is interesting to note that the instructors of the high achievement students tend to be neutral. Furthermore, instructors with better performance results can deliver the adequate information technology knowledge to their students. Instructors assisting the Accounting Information System Contest will have a true understanding of the extent and subject content of information technology knowledge associated with the competition contest. Comparing with students, instructors may view this contest as a more useful tool to know students’ ability to design the suitable course. For this reason, they can deliver and teach the relevant information to the candidates in a timely manner to avoid any misunderstandings in learning and also apply the needed information technology knowledge.
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Designing A Web-Based Quality Of Accounting Information System

Designing A Web-Based Quality Of Accounting Information System

Abstract: Recording of transactions and financial reports that are still manual on small and medium micro businesses creates the risk of errors in financial records that are not rigorous, irrelevant, incorrect and not reliable, and creates difficulties with the increasing transactions that will occur in the future. This study aims to design a quality accounting information system model needed by small and medium micro businesses in order to assist business operations. This research is a research and development research with the method of developing rapid application development (RAD) which consists of three phases that require planning, RAD workshop design and implementation. Data collection techniques used were interviews, observation, documentation, literature study. The results of this study indicate that small and medium micro businesses in Indonesia still use manual cash receipt accounting information systems. Documents used in the form of cash notes and invoices, while the notes made are records of cash sales, accounts receivable, and inventory. However, recording is not done routinely so that financial information / reports are inaccurate. Designing a quality accounting information system can simplify and speed up the making of financial statements.
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Influence Business Process On The Quality Of Accounting Information System

Influence Business Process On The Quality Of Accounting Information System

considered when planning a new accounting information systems. More said by O'Brien and Maracas (2008: 17) the success of asystem of accounting information should not be measured only by the efficiency in terms of minimizing the cost, time and resource usage information. The success of information systems should also be measured by the effectiveness of information technology in support of the organization's business strategy, enabling business processes, improve the structure and culture of the organization and increase customer value and business enterprise. The success of an information system should not be measured only by the efficiency interms of minimizing the cost, time and resource usage information. The success of information systems should be measured also by the effectiveness of information technology in support of the organization's business strategy, enabling business processes, improve the structure and culture of the organization and increase of customer value and business enterprise. As the statements above, Jones and Rama (2006: 574-575) also confirms that the business process is generally regarded as an important factor affecting the success of the accounting information system. The study conducted by Lipajand Davidaviciene (2013) prove that the accounting information system is affected by the business process. The results Clarkand Stoddard (1996) showed that business processes affecting interorganizational accounting information systems to fundamentally redefine the relationship of buyers, sellers and even competitors within an industry. Based on the description above can be concluded that the business processes affect the quality of accounting information system (O'Brien & Maracas, 2008:17; Jones & Rama, 2006: 575; Whitten & Bentley, 2007:35; Laudon & Laudon, 2011:95; Jones & Rama, 2006:574-575; Lipaj & Davidaviciene, 2013; Stoddard, 1996)
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Zakat accounting information system in private higher education

Zakat accounting information system in private higher education

accountability, and transparency which have an effect on the level of acceptance of zakat funds (Bremer, 2013; Marliyati et al., 2017). There is still a gap, especially in determining the added value of shariah, as stated by Mulawarman and Triyuwono (2007), stating that all types of value added (economic, mental, and spiritual) should be required, processed, and distributed in a halal manner until an integrated proof of receipt can be used as tax cuts on zakat activity paid. Therefore, the issue is whether AISoZ is used to measure the level of payment of zakat income or not. Besides, does the integrated zakat accounting information system affect muzakki in paying income zakat? The forming of AISoZ's conceptual framework must be in accordance with Islamic law and must identify the concepts of general shariah accounting. That is why the subtopics of the discussion are about AISoZ knowledge level, Shariah Value Added (SVA) level and things effecting the implementation of AISoZ.
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Development of accounting information system and accounting standards for small and medium enterprises (SME)

Development of accounting information system and accounting standards for small and medium enterprises (SME)

Abstract. At this time, small and medium enterprises play an important role in improving the economy of Indonesia, in terms of business number, job creation, and growth of national Economy. At this time many small, and medium enterprises are still in the manual recording process of financial transactions and financial reporting. The objective of this study is to develop an accounting information system method with Rapid Application Development (RAD) for SME as to answer whether there is an increased quality of information system in SME. The results of this research are as follows: 1) The small business enterprises are dominated by human resources. 2). Many of the owners of the small business enterprises do not understand the accounting and financial report system well. They operate with manual and conservative descriptions with a simple book noted. They have not known or have not been accustomed to computerized accounting system as well as have not known whether or not it is useful to support their business continuity. 3) Personal expenses and operational expenses paid by using the same sources.
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Effect Of The Use Of Information Technology And Organization Cultural Of The Quality Accounting Information System

Effect Of The Use Of Information Technology And Organization Cultural Of The Quality Accounting Information System

reporting and data storage is likely to be inefficient. Similarly, the implementation of accounting and reporting systems as well as the application of information technology. The use of too many digits that lead to waste in preparing the report and accounting as well as in the use of memory on a variety of IT devices. From the facts above, Jams A.Hall (2011: 11) argues that the information is not just a set of facts which are processed and arranged in a formal report, the information allows users to take action in addressing the problem, reduce uncertainty, and in making decisions. Understanding the economic events that occur as a result of the company's interaction with the environment can be done by the company day to day organization (Azhar Susanto, 2003: 64). The purpose of accounting information systems, namely as a provider of information for daily operations (Wilkinson, 1996: 5). Information System is designed properly, can add value to the organization by: improving the quality and reducing the cost of the product or service, increase efficiency, knowledge sharing, improve the efficiency and effectiveness of the supply chain, improve the internal control structure and improve decision making (Romney, 2015: 37 -38). More (Nanci, 2010: 15) argues that the main purpose of financial accounting information system is to provide relevant information to individuals and groups outside the organization-for example, investors, federal and state tax agencies, and creditors. Sub SIA system to process a wide range of financial transactions and non-financial transactions which directly affect the processing of financial transactions consist of transaction processing systems, general ledger system / Priok financial statement, management reporting system (Hall, 2011: 7-9
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The Influence Of Organizational Commitment On The Quality Accounting Information System

The Influence Of Organizational Commitment On The Quality Accounting Information System

namely: hardware, software, brain ware, telecomunication network, and data base quality, and quality of work and satisfaction of users. Based on the above, thus the use of the term "quality" as a synonym for the term "success", then the Quality of Accounting Information Systems referred to in this research is the functioning of accounting information systems reliably, efficiently and effectively as a provider of quality accounting information. Characteristics of quality information system according to DeLone and McLean (2003) is ease to use, system flexibility and ease of learning. Wixom and Todd (2005) describes the characteristics of the information system is reliabilty quality, flexibility, integration, accessibility and timeliness. Further characteristics of the quality of information systems according to Horan and Abhichandani (2006) is a utility, reliability, efficiency, customization and flexibility. Sedera & Gable (2004) to measure the quality system with Easy of Use, Easy Learning accuracy, user requirements, system features, system accuracy, Flexibility, Sophistication, Integration and Customization. The quality of the information system can be judged by the performance of the Transaction Processing System (TPS), the criterion of transaction processing cycles, information systems, adaptability and accessibility of information systems information systems. Where these values into the dimension of the quality of accounting information system in this study. Quality accounting information obtained from the application of quality accounting information system (Sacer et al, 2006: 6). The fundamental role of accounting information systems in organizations is to produce quality accounting information (Azhar Susanto, 2008: 374). The term "quality" can mean
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Influence User Involvement On The Quality Of Accounting Information System

Influence User Involvement On The Quality Of Accounting Information System

information. According to Jones and Rama (2006, p5), accounting information system is a subsystem of a management information system that provides accounting information, financial, and other information obtained from routine processes accounting transactions. According to Gelinas and Dull (2010, p14) specific information system is a subsystem of the information system serves to collect, process, and report information relating to the financial aspects of a business events. Of some expert opinion can be concluded that the information system is a system consisting of a set of components and component-based computer manually by collecting, entering, processing and storing of data to manage, control, and reporting of information to achieve the goals that process data into information useful. Romney & Steinbart (2000, p. 18), Accounting Information Systems assumed as an information system of an organization that __________________________
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Influence Business Strategy On The Quality Of Accounting Information System

Influence Business Strategy On The Quality Of Accounting Information System

and processes the transaction data to produce information. Next Jones and Rama (2006: 5) describes the accounting information system is a subsystem of a management information system that provides accounting and management information obtained in the routine activities of the accounting transactions.Based on the notions above it can be concluded that the accounting information system is the integration of sub-systems that process financial data into useful financial information in making business decisions for the user (AzharSusanto, 2008: 72; Wilkinsonet al, 2010, Romney &Steinbart 2012: 6). The term "quality" can mean success (Dellon and McLean, 2003; Seddon, 1997) or effectiveness (Gelinas, 2012), or the user satisfaction (Stair and Reynoalds, 2012), and includes the term quality (Sacer et al,. 2006 : 62). The term "quality" of accounting information system proposed by Sacer et al (2006: 62) is used to demonstrate the integration of the various components of the accounting information system arehardware, software, brainware, telecomunication network, and database quality, and quality of work and satisfaction of users. Pornpandejwittaya and Pairat (2012) uses the term "success" to describe the successful application of accounting information systems in areas which are of central concern to the organization, is used extensively by one or more users are satisfied and improve the quality of its performance. Next
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Influence of user ability and top management support on the quality of accounting information system and its impact on the quality of accounting information

Influence of user ability and top management support on the quality of accounting information system and its impact on the quality of accounting information

Top management support is the willingness of the top management to provide the necessary resource and authority or power for project success (Verhage, 2009). Cerrulo (1980) in Choe (1996) explains that top management support includes the preparation of the assessment objectives or goals, evaluate the proposed information system development project, defines the information and processes necessary, conduct program reviews and information systems development plan. Choe (1996) cites the opinion Doll (1985) who stated that top management support includes funding guarantee and prioritize the development of the system. According Muntoro (1994) top management support is not only important for the allocation of the necessary resources, but gave a strong signal to employees that the changes made is essential. In line with the theory of Bodnar and Hopwood (2010: 29) which states that the factors that affect the application of accounting information systems is the use of information technology, the expertise of users, user participation, training, top management support and user conflicts. The theory expressed by Arpan and Isaac (2005: 7), that top management support is an important factor in determining the effectiveness of the application of information systems in organizations. Support of top management in this study was defined as top management understanding of computer systems and the level of interest, support and knowledge of the information systems or computerized (Lee and Kim, 1992). According to Arpan and Isaac (2007: 7) top management support is an important factor that determines the effectiveness of the organization's information systems acceptance. Thus, from the above definition it could be said the top management support are management wishes to provide information and processes required and determine the priority of system development.
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Accounting Information System:  An Application of Information Technology in the Area of Accounting

Accounting Information System: An Application of Information Technology in the Area of Accounting

ABSTRACT: Accounting Information System is essential to all type of organizations nowadays. The economic and industrial scenario in the recent past has been changing rapidly both in India and elsewhere. Especially, the growing intensity of competition has forced corporate sector to establish more innovative production and communication systems. To the modern business, the information flows are as important to the life and health of the business as the flow of blood is to the life and the health of the individual. As such the managerial functions centers around its decision making capabilities of the organization towards its cherished goal. This would not be possible without having adequate knowledge which in turn depends on relevant information. All over the world, Information and communication Technology (ICT) is playing an increasingly important role in both business and individual’s private lives. This is the era of Information and Communication technology and informational technology has touched
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INFLUENCE OF MANAGEMENT STYLE ON THE QUALITY OF ACCOUNTING INFORMATION SYSTEM

INFLUENCE OF MANAGEMENT STYLE ON THE QUALITY OF ACCOUNTING INFORMATION SYSTEM

Quality accounting information obtained at the right time for decision-making, where the result is a more informed decision, the allocation of resources more precise and better response time, so as to reduce costs and generate profits (Laudon and Laudon, 2008:13). Accounting information submitted in the proper form will have relevance, accuracy, timeliness and complete (McLeod and Schell, 2008:52). Integration is the key to success in the accounting information system (Nicolaou, 2000: 92), due to the integration of the accounting information system generated accounting information that is accurate, timely, and consistent for management (Rodin and Brown, 2008). According to McLeod (2007: 29) the integration of accounting information system not only integrates the components of hardware, software, brainware, communication networks, databases and procedures, also includes the quality of work and satisfaction of users of accounting information systems (Sacer et. Al, 2006:62).
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The Influence Of Change Management On The Accounting Information System

The Influence Of Change Management On The Accounting Information System

system is able to adapt to environmental changes will have an impact on the quality of information systems. The same thing was conveyed (Chen et al, 2009); Successful information system is able to customize the user's needs (Wixom and Todd, 2005). Further delivered by Michael (2004) are the main drivers of change continues to increase technological change, competition has intensified and become more globalized, more and more customer demands, changing demographic profile state, the privatization of public-owned businesses continues and stakeholders that will affect the development of the system. Hofstede (2010: 417) states that the changes in the organization of individualism collectivism influence in shaping the beliefs that may affect the willingness to believe the information systems implementation. In addition to the changes in the culture and organizational structure can affect the successful implementation of information systems (Kieso 2002: 22). As according to Scott (2001: 8) states that the organizational structure is a hierarchy in the distribution of information which is used in the development of information systems. As according to Halim (1994: 259) which factors the changing needs of the human (user) determines the quality of accounting information system implementation. In harmony with that Humphrey (2008: 4) states that the success of the accounting information system is able to meet the information needs in accordance with the needs of the organization. As for studies related to the management of change is Zoran (2010), where the results of the study concluded that a management change is an important component of the information system development. Mohammed Ahmad et al. (2013) which states that the management of change in accounting information system implementation is an important part in determining the quality of information systems. Based on the statement above, it can be said that change management is an important factor and have an influence in determining the successful implementation of accounting information systems.
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