COMMENTS

  1. (PDF) A Review of the Impact of Accounting Information System for

    Therefore, this study focused and look at the influence of accounting information systems (AIS) for effective internal control on firm's performance and found out that when controls are operated ...

  2. 7140 PDFs

    The purpose of this study is to investigate how the performance of accounting information systems is affected by advancements in technology, support from upper management, education and training ...

  3. Accounting Information Systems: Tradition and Future Directions

    This paper presents a reflection, based on a literature review on the trends, challenges and answers of the AIS domain. It tries to uncover the new challenges facing the Accounting discipline and identifies some of the potential technology answers to those challenges. This paper is organized as follows.

  4. Journal of Information Systems

    About the Journal The Journal of Information Systems (JIS) is the academic journal of the Accounting Information Systems Section of the American Accounting Association. JIS publishes high-quality, leading-edge research that advances Accounting Information Systems (AIS) knowledge. JIS welcomes research and practice articles and commentaries as well as papers on special topics.

  5. Recent Trends in Accounting and Information System Research: A ...

    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 ...

  6. PDF THE EVOLUTION OF Literature review ACCOUNTING INFORMATION SYSTEMS

    formation systems as for supporting their operational activities. This article focuses on the way technological evolution changes the accounting practices, starting from the analysis of the traditional model and. trying to determine future trends and arising challenges to face. From data input to consolidation and reporting, accountants ...

  7. A Literature Review on the Impact of Modern ...

    Elusive boundaries, power relations, and knowledge production: A systematic review of the literature on digitization in accounting International Journal of Accounting Information Systems, 36 ( 2020), pp. 1 - 22

  8. ERP Systems and Accounting: A Systematic Literature Review

    Over the last decade, scientific literature has given more attention to enterprise resource planning system in the accounting context. In that sense, the authors perform a systematic literature review in order to map and assess the intellectual ...

  9. A Systematic Literature Review of Accounting Information Systems

    A literature review aimed at understanding the factors that determine the success and failure of implementing an accounting information system.

  10. Management accounting and integrated information systems: A literature

    With the introduction and wide-spread adoption of so-called ERP systems in the 1990s, new potential for information systems to support management accounting have emerged. Research on management accounting and integrated information systems (IIS) has evolved across a number of different research streams.

  11. The Role of Information Technology in Accounting: Literature Review

    In last decades, the business is changing drastically because of advancement of technology. Information technology (IT) has changed every industry function, including accounting function. While businesses might not be able to afford an in-house accounting system,...

  12. PDF Factors Influencing the Use of Account Information Systems and its

    This study focuses on examining the factors that contribute to the implementation of Accounting Information Systems in small and medium-sized enterprises and their impact on small and medium-sized enterprise's performance. The author utilized the approach of Systematic Literature Review to conduct the research. The authors evaluated the article based on its scope, relevancy, year of ...

  13. Accounting Information Systems for SMEs: A Systematic Literature Review

    This research is qualitative in nature, carried out by conducting a systematic literature review of studies on the effect of accounting information systems on small and medium-sized companies during the period 2017 to 2022. The results of this study prove that accounting information systems can increase SMEs' performance.

  14. PDF LITERATURE REVIEW Accounting Information System

    Accounting information system is a subsystem from Management Information System, (MIS) which provides an accounting and financial information, also other information from the process activity of accounting transaction used for users. Accounting information system gathers information from the business activity done in its revenue cycle, expenditure cycle, production cycle, payroll cycle, and ...

  15. (PDF) Does Accounting Information System on Financial Report

    This study aims to conduct a literature review on increasing the transparency of financial statements through the application of an accounting information system.

  16. Digitalisation in accounting: a systematic literature review of

    The digitalisation of processes is a current topic in accounting. New technologies can change activities which in turn may require different skills from accounting graduates. This paper aims to shed light on the changes that digitalisation brings about in various areas of accounting by assessing the types of activities (non-routine and routine) and corresponding competences in the context of ...

  17. Value Relevance of Accounting Information: A Review of Empirical

    Abstract In the last two decades, accounting literature has focused increasingly on examining value relevance of accounting information. After the announcement of IFRS adoption, there has been a growth in the literature, which links value relevance of accounting information with IFRS adoption.

  18. [PDF] Efficiency of Accounting Information System and Performance

    The study recommends that businesses, firms and organization should adopt the use of AIS because adequate accounting information is essential for every effective decision making process and adequate information is possible if accounting information systems are run efficiently. Accounting information system had been widely used by many organizations to automate and integrate their business ...

  19. Accounting Information Systems Alignment and SMEs Performance: A

    This paper explored the empirical research investigating the relationship between Accounting Information Systems (AIS) alignment and Small and Medium Enterprises (SMEs) performance. Literature shows that AIS alignment is influenced by organizational characteristics, individual characteristics and situational factors which affect SMEs performance.

  20. PDF Accounting Information Systems for SMEs: A Systematic Literature Review

    This research is qualitative in nature, carried out by conducting a sys-tematic literature review of studies on the effect of accounting information sys-tems on small and medium-sized companies during the period 2017 to 2022. The results of this study prove that accounting information systems can increase SMEs' performance.

  21. Role of Emerging Technologies in Accounting Information Systems for

    The study is based on contemporary literature in the field of emerging technologies in accounting information systems particularly business intelligence and analytics (BI &A). Resource-based view had been applied to create novel constructs to test the research framework and hypothesis.

  22. Recent Trends in Accounting and Information System Research: A

    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.

  23. (PDF) Efficiency of Accounting Information System and Performance

    Accounting information system is an absolute tool in the hands of managers striving to remain in a competitive advantage amidst the rapid technological advancement, increased awareness and challenging demands from customers and business owners. This review examines the effect of accounting information system on financial performance of firms. The main objective is to review conceptual and ...

  24. Transformation of Accounting Information Systems in the ...

    Accounting Information System is a system in which there is collection, storage, and processing of accounting data and financial data used for financial decision-making. The Accounting Information System is a system consisting of various forms, records, and reports that have been prepared and produce financial information required by the company.

  25. Full article: A systematic literature review on information service

    Materials and methods. This systematic literature review focuses on the management, satisfaction, and seeking of information services in the tourism industry and seeks to collect, summarize, and reveal the current literature's findings as well as provide guidelines for future research.