A Review of Accounting Information Systems and Future Directions

Author(s)

Download Full PDF Pages: 06-17 | Views: 180 | Downloads: 61 | DOI: 10.5281/zenodo.8305285

Volume 12 - August 2023 (08)

Abstract

The main objective of this study is to investigate a range of studies that have explored the correlation between accounting information systems and their significance in the success of organizations. Our primary area of attention is the examination of the role played by accounting information systems in facilitating decision-making processes, financial reporting activities, and strategic planning efforts. In order to offer an in-depth investigation, we have gathered and condensed the results of several study research undertaken in diverse settings. Through an analysis of research that highlights the fundamental factors contributing to achievement in accounting information systems within the context of organization, we are able to get valuable knowledge regarding the significance of these systems in facilitating organizational success. In addition, our current investigation involves the examination of the possible advantages that may arise from the integration of accounting information systems with cutting-edge technologies. Furthermore, this review attempts at analyzing the problems associated with the acceptance and implementation of accounting information systems. It also puts forth suggestions for future research endeavors that can help fill the current gaps in knowledge. This comprehensive review significantly improves our understanding of the significance of accounting information systems in attaining organizational success. Additionally, it underscores the need for further exploration in order to develop the subject of accounting information systems and comprehend its influence on modern enterprises.

Keywords

Accounting Information Systems, organizational success, AIS future directions.

References

Ahmad, M. A., & Al-Shbiel, S. O. (2019). The effect of accounting information system on organizational performance in Jordanian industrial SMEs: The mediating role of knowledge management. International Journal of Business and Social Science, 10(3), 99-104.

Al-Dmour, A. (2018). The impact of the reliability of the accounting information system upon the business performance via the mediating role of the quality of financial reporting. The International Journal of Accounting and Business Society, 26(1), 78-111.

Ali, B. J., Bakar, R., & Omar, W. A. W. (2016). The critical success factors of accounting information system (AIS) and it’s impact on organisational performance of Jordanian commercial banks. International Journal of Economics, Commerce and Management, 4(4), 658-677.

Ali, M. I., & Shanta, H. I. (2020). A review of the literature Re-engineering processes From the Point of View of Accounting Information Systems. Ishtar journal of economics and business studies, 1(1), 1-8.

Alnajjar, M. I. (2017). Impact of accounting information system on organizational performance: A study of SMEs in the UAE. Global Review of Accounting and Finance, 8(2), 20-38.

Al_kasasbeh, O., Alzghoul, A., & Alhanatleh, H. (2022). Trade Openness And Its Relationship With Economic Growth A Review Study. Journal of Positive School Psychology, 9809-9815.

Alkasasbeha, O. M. A., Haron, N. F., & Abueid, A. I. S. (2018). The impact of government expenditures, taxes on economic growth in Jordan. American based research journal, 7(12).

Al-Okaily, M. (2023). Does AIS usage matter in SMEs performance? an empirical investigation under digital transformation revolution. Information Discovery and Delivery.

Al-Okaily, A., Al-Okaily, M., Shiyyab, F., & Masadah, W. (2020). Accounting information system effectiveness from an organizational perspective. Management Science Letters, 10(16), 3991-4000.

Alzghoul, A. (2013). Evaluation of University-Library knowledge management practice: comparative case studies from developing and developed countries.

Alzghoul, A., Khaddam, A. A., Abousweilem, F., Irtaimeh, H. J., & Alshaar, Q. (2022). How business intelligence capability impacts decision-making speed, comprehensiveness, and firm performance. Information Development, 02666669221108438.

Asatiani, A., Apte, U., Penttinen, E., Rönkkö, M., & Saarinen, T. (2019). Impact of accounting process characteristics on accounting outsourcing-Comparison of users and non-users of cloud-based accounting information systems. International Journal of Accounting Information Systems, 34, 100419.

Astuty, W., Pratama, I., Basir, I., & Harahap, J. P. R. (2022). Does enterprise resource planning lead to the quality of the management accounting information system?. Polish Journal of Management Studies, 25(2), 93-107.

Astuty, W., Zufrizal, Z., Pasaribu, F., & Rahayu, S. (2021). The effects of customer relationship management, human resource competence and internal control systems on the effectiveness of supply chain management in the Indonesian public sector. Uncertain Supply Chain Management, 9(3), 595-602.

Budi Setya Nusa, I. (2021). Accounting Information Systems And Human Resources Competence: How To Influence On UMKM Performance In Bandung City. Jurnal Mantik, 5(2).

Budiarto, D. S., & Prabowo, M. A. (2015). Accounting information systems alignment and SMEs performance: A literature review. International Journal of Management, Economics and Social Sciences, 4(2), 58.

Choiriah, S., & Sudibyo, Y. A. (2020). Competitive Advantage, Organizational Culture and Sustainable Leadership on the Success of Management Accounting Information System Implementation. Saudi Journal of Economics and Finance, 4(9), 481-486.

Ernawatiningsih, N. P. L., & Kepramareni, P. (2019). Effectiveness of accounting information systems and the affecting factors. International Journal of Applied Business and International Management (IJABIM), 4(2), 33-40.

Faccia, A., Mosteanu, N. R., Fahed, M., & Capitanio, F. (2019, August). Accounting information systems and ERP in the UAE: an assessment of the current and future challenges to handle big data. In Proceedings of the 2019 3rd International Conference on Cloud and Big Data Computing (pp. 90-94).

Fuadah, H., & Setiyawati, H. (2020). The Effect of the implementation of transparency and accounting information systems on the quality of financial reports. IJO-International Journal of Business Management (ISSN 2811-2504), 3(11), 01-12.

Gao, J. (2022). Analysis of enterprise financial accounting information management from the perspective of big data. International Journal of Science and Research (IJSR), 11(5), 1272-1276.

Ghazali, A. W., Shafie, N. A., Fernandez, D. F. M. F., & Zolkafli, S. (2022). The Integration of ERP in Accounting Education: Enhancing the Experiential Learning of Accounting Information System. Malaysian Journal of Social Sciences and Humanities (MJSSH), 7(10), e001819-e001819.

Grabski, S. V., Leech, S. A., & Schmidt, P. J. (2011). A review of ERP research: A future agenda for accounting information systems. Journal of information systems, 25(1), 37-78.

Grande, E. U., Estébanez, R. P., & Colomina, C. M. (2011). The impact of Accounting Information Systems (AIS) on performance measures: empirical evidence in Spanish SMEs. The international journal of digital accounting research, 11(1), 25-43.

Granlund, M. (2009). On the interface between accounting and modern information technology.

Haleem, A. (2021). Mediating Effect of Accounting Practices between Accounting Information System in Enterprise Resource Planning System and Firm Performance. Information Technology in Industry, 9(1), 610-628.

Hall, J. A. (2015). Accounting information systems. Cengage Learning.

Hutahayan, B. (2020). The mediating role of human capital and management accounting information system in the relationship between innovation strategy and internal process performance and the impact on corporate financial performance. Benchmarking: An International Journal, 27(4), 1289-1318.

Jarah, B. A. F., & Almatarneh, Z. (2021). The effect of the elements of accounting information system (AIS) on organizational culture (OC)-A field study. Academy of Strategic Management Journal, 20, 1-10.

Kareem, H. M., Aziz, K. A., Maelah, R., Yunus, Y. M., Alsheikh, A., & Alsheikh, W. (2021). The influence of accounting information systems, knowledge management capabilities, and innovation on organizational performance in Iraqi SMEs. International Journal of Knowledge Management (IJKM), 17(2), 72-103.

Kelton, A. S., & Murthy, U. S. (2023). Reimagining design science and behavioral science AIS research through a business activity lens. International Journal of Accounting Information Systems, 50, 100623.

Kharbat, F. F., & Muqattash, R. (2020). Accounting information system courses: Developing a hybrid syllabus in the era of digitization. The International journal of digital accounting research, 20(26), 135-167.

Laourou, A. B. O. (2022). Ascertaining the progress and challenges of implementing data mining technology in the accounting information systems of public sector functions in developing countries.

Lestari, R., Sofianty, D., & Kuntorini, R. S. (2020, March). Factors Influence on the Quality of Management Accounting Information System and Its Impacts on Good Corporate Governance Implementation. In 2nd Social and Humaniora Research Symposium (SoRes 2019) (pp. 5-8). Atlantis Press.

McCallig, J., Robb, A., & Rohde, F. (2019). Establishing the representational faithfulness of financial accounting information using multiparty security, network analysis and a blockchain. International Journal of Accounting Information Systems, 33, 47-58.

Napitupulu, I. H. (2023). Internal control, manager’s competency, management accounting information systems and good corporate governance: Evidence from rural banks in Indonesia. Global Business Review, 24(3), 563-585.

Onaolapo, A. A., & Odetayo, T. A. (2012). Effect of accounting information system on organisational effectiveness: a case study of selected construction companies in Ibadan, Nigeria. American Journal of Business and Management, 1(4), 183-189.

Romney, M., Steinbart, P., Mula, J., McNamara, R., & Tonkin, T. (2012). Accounting Information Systems Australasian Edition. Pearson Higher Education AU.

Rosati, P., & Paulsson, V. (2017). Development of accounting information systems over time. The Routledge companion to accounting information systems, 13-23.

Saleh, Q. Y., & Al-Nimer, M. B. (2022). The mediating role of the management accounting information system in the relationship between innovation strategy and financial performance in the Jordanian industrial companies. Cogent Business & Management, 9(1), 2135206.

Setyaningsih, S. D., Mulyani, S., Akbar, B., & Farida, I. (2021). Implementation and performance of accounting information systems, internal control and organizational culture in the quality of financial information. Utopía y Praxis Latinoamericana: revista internacional de filosofía iberoamericana y teoría social, (1), 222-236.

Simkin, M. G., Norman, C. A. S., & Rose, J. M. (2014). Core concepts of accounting information systems. John Wiley & Sons.

Soudani, S. N. (2012). The usefulness of an accounting information system for effective organizational performance. International Journal of economics and Finance, 4(5), 136-145.

Sumaryati, A., Novitasari, E. P., & Machmuddah, Z. (2020). Accounting information system, internal control system, human resource competency and quality of local government financial statements in Indonesia. The Journal of Asian Finance, Economics and Business (JAFEB), 7(10), 795-802.

Tjahjadi, B., & Soewarno, N. (2019). The mediating effect of intellectual capital, management accounting information systems, internal process performance, and customer performance. International Journal of Productivity and Performance Management, 68(7), 1250-1271.

Yan, Y. (2022, March). Management Accounting in The Era of Big data. In 2022 7th International Conference on Financial Innovation and Economic Development (ICFIED 2022) (pp. 793-798). Atlantis Press.

Zhang, X. (2021). Application of data mining and machine learning in management accounting information system. Journal of Applied Science and Engineering, 24(5), 813-820.

Cite this Article:

Badie Alhmoud, A Review of Accounting Information Systems and Future Directions, American Based Research Journal 08(2023):06-17 DOI: 10.5281/zenodo.8305285