scholarly journals The Relationship between Applying Methods of Accounting Information Systems and the Production Activities

2014 ◽  
Vol 6 (5) ◽  
Author(s):  
Ali Mahmoud Alrabei ◽  
Ayman Ahmad Abu Haija ◽  
Laith Abdallah Aryan
Keyword(s):  
Information Systems ◽  
Accounting Information ◽  
Accounting Information Systems ◽  
The Relationship

scholarly journals The Relationship between Accounting Information Systems and Making Investment Decisions in the Industrial Companies Listed in the Saudi Stock Market

2017 ◽  
Vol 10 (6) ◽  
pp. 199 ◽  
Author(s):  
Qasim Alawaqleh ◽  
Mahmoud Al-Sohaimat
Keyword(s):  
Decision Making ◽  
Information Systems ◽  
Investment Decision ◽  
Accounting Information ◽  
Kingdom Of Saudi Arabia ◽  
Policy Makers ◽  
Accounting Information Systems ◽  
Industrial Companies ◽  
Investment Decision Making ◽  
The Relationship

The study aimed to measure the relationship between the investment decision-making in the industrial companies listed in the Saudi Stock Market with the (IVs) characteristics of the accounting information systems (appropriateness and reliability, comparability and understanding), and renovation and maintenance of the hardware and software. The problem in the Kingdom of Saudi Arabia is that the government depends on oil revenues more than on attracting investments, therefore, the importance of this study is constituted by the provision of critical recommendations to policy makers in the Kingdom of Saudi Arabia in order to overcome this issue and improve the investments. In order to achieve the objectives of this study, questionnaires were administered to 194 people representing the study population; a multiple regression (standard regression) was also used to test the study hypotheses. In general, all variables were positively significantly related with the investment decision-making.The findings of this study also showed that the independent variables explained more than 65% of the variance in investment decision-making. The Saudi government and policy makers should issue new regulations to increase the interest in accounting information systems in order to attract the investment. In relation to the practical and theoretical contribution, this study used new variables in the new model, such as renovation and maintenance of the hardware and software. Furthermore, practical contribution will help policy makers and the Saudi government to advance in this area and implement new policies for investors in order to protect the economy and the society stability due to the war in Yemen and Syria.

scholarly journals PENGARUH PENERAPAM SISTEM INFORMASI AKUNTANSI TERHADAP KINERJA KARYAWAN DENGAN INTEGRITAS KARYAWAN SEBAGAI VARIABEL PEMODERASI PADA CV PRAKARSA BUANA SENTOSA

2020 ◽  
Vol 1 (1) ◽  
pp. 275-280
Author(s):  
Ganesha Ade Kusumawardhani ◽  
Teguh Purwanto
Keyword(s):  
Information System ◽  
Information Systems ◽  
Linear Regression ◽  
Multiple Linear Regression ◽  
Accounting Information ◽  
Measurement Scale ◽  
Accounting Information System ◽  
Accounting Information Systems ◽  
Regression Methods ◽  
The Relationship

This observation has the intention to test and unserstand the evidence of wheather the employee’s performance is influenced by the accounting information system, the accounting information system is influenced by employee integrity, whether the employee’s performance on CV Prakarsa Buana Sentosa is influenced by employee integrity so that it can strengthen the effects of accounting information systems simultaneously. In this study used 41 employee specimens utilizing slovin theory. The measurement scale uses a likert scale. The translation method in this observation uses validity, reliability, classic assumptions, and multiple linear regression methods. The results of observations by distributing questionnaires to 41 employess of CV Prakarsa Buana Sentosa initiative concicting of 7 sales division employees, 7 purchase division employees, 8 marketing division employees, 2 manager division employees, 9 warehouse division employees, and 8 shipping division employees. Then it can be concluded that the employee’s performance is influenced by the accounting information system simultaneously, while the employee’s intensity is not able to moderate the relationship between the employee’s performance towards the accounting information system.

scholarly journals The Effect of Accounting Information Systems (AIS) on Enterprise Resource Planning (ERP)

2019 ◽  
Vol 54 (5) ◽  
Author(s):  
Hisham Noori Hussain Al-Hashimy ◽  
Aliaa Saad Al Jubair ◽  
Eman Talib Jasim
Keyword(s):  
Information Systems ◽  
Enterprise Resource Planning ◽  
Technological Development ◽  
Accounting Information ◽  
Resource Planning ◽  
Study Data ◽  
Accounting Information System ◽  
Accounting Information Systems ◽  
The Impact ◽  
The Relationship

The purpose of this study is to know the impact of accounting and administrative information systems on the performance of institutions. It also aims at finding the relationship between the variables of the accounting information system and the performance variables of the institutions. The study data were collected from 60 employees and faculty members within the College of Computer Science and Information Technology at the University of Basra in Iraq. The project management process was carried out through the PMP program and analysis of the project was conducted through the SPSS program. The study showed the importance of management and planning followed by constraints on efficiency and procedures related to the performance of institutions. The study achieved its objectives and determined the relationship between variables. The use of accounting and management information systems is very important within the organization in the context of technological development in the world.

scholarly journals Electronic Accounting Information Systems and Their Role in the Development Quality of the Internal Auditing by Computer: دور نظم المعلومات المحاسبية الإلكترونية في تحسين جودة المراجعة الداخلية باستخدام الحاسب الآلي (دراسة حالة شركة ليدر تكنولوجي)

2019 ◽  
Vol 3 (13) ◽  
Author(s):  
Rania Noureldin Osman, Mohamed Al-Moutaz Al-Mougtaba
Keyword(s):  
Information Systems ◽  
Accounting Information ◽  
Internal Audit ◽  
Accounting System ◽  
Internal Auditing ◽  
Audit Process ◽  
Accounting Information Systems ◽  
The Impact ◽  
The Relationship

This research addressed Electronic Accounting Information Systems and Their Role in the Development Quality of the Internal Auditing by Computer. So the main problematic of this research is keen to raise the following questions did the relationship between the application of the electronic accounting system and the quality of the performance of the internal audit process? Does the use of the computer in the internal audit process affect the quality of the accounting information? The aim of the research is to identify the electronic accounting information systems, to know the impact of the electronic accounting information systems, on the internal audit, and to devaluate the extent of the use of references. To achieve the objective of the study was the use of the curriculum. On the formulation of hypotheses scientific research and use the tow researchers the questionnaire as tool to collect data. Which reflect the views sample analysis research which was cruising through the use of the program SPSS. The researcher to prove the validity of hypotheses linking variables. Electronic Accounting Information Systems impact is positive and on the Development Quality of the Internal Auditing.    

scholarly journals The Effect of Applying Analytical Procedures on Understanding Business Environment in Light of Using Accounting Information Systems in Auditing

2020 ◽  
Vol 11 (6) ◽  
pp. 291
Author(s):  
Thaer Faisal Abdelrahim Qushtom
Keyword(s):  
Information Systems ◽  
Accounting Information ◽  
Multivariate Regression Analysis ◽  
Business Environment ◽  
Financial Reports ◽  
Accounting Information Systems ◽  
Going Concern ◽  
Negative Effect ◽  
Analytical Procedures ◽  
The Relationship

Since the entire world is moving with a steady acceleration to invest the technology in various fields and professions, exploring the effectiveness of these technologies in achieving the desired goals became an imperative need. Accordingly, the strengths and weaknesses that surround these systems could be identified. In this vein, the current study aimed to explore the effect of using client's accounting information systems by auditors on the effectiveness of analytical procedures in understanding business environment of entities, assessing the going concern of entities, and estimating potential misstatements in financial reports. To carry out the current study quantitative approach was adopted. Thus, a survey questionnaire was designed and distributed to 164 qualified and unqualified person who work in auditing profession in Jordan. In order to test hypotheses, a multivariate regression analysis tests were performed. The results showed that using client's accounting information systems by auditors has a significant positive effect on the relationship between analytical procedures and understanding business environment of entities, and estimating potential misstatements in financial reports. Conversely, the results showed that using client's accounting information systems by auditors has a significant negative effect on the relationship between analytical procedures and assessing the going concern of entities. The results imply that, auditors should benefit from using clients' accounting information systems in enhancing their understanding of business environment and estimating potential misstatements in financial reports. On the other hand, they should not depend extensively on these systems in assessing the going concern of these entities.

Information Load and Consistency of Decisions

1996 ◽  
Vol 79 (1) ◽  
pp. 279-288 ◽  
Author(s):  
Charles E. Davis ◽  
Elizabeth B. Davis
Keyword(s):  
Decision Making ◽  
Information Systems ◽  
Accounting Information ◽  
Decision Makers ◽  
Information Load ◽  
Efficient Manner ◽  
Accounting Information Systems ◽  
The Relationship ◽  
Support Decision Making ◽  
Consistent Application

Rapid growth of automated accounting information systems has resulted in the availability of more accounting information on a more timely basis to support decision-making activities. To best support the needs of decision-makers designers of accounting information systems must present the information in such a way that decision-makers can make effective decisions in an efficient manner. Research has shown that decision-makers' strategies, and thus outcomes, are influenced by the amount of information available for making the decision. Existing studies of the effects of information load on decision-making employ at least two definitions of information load and often examine only accuracy of decisions. This study used signal detection theory to examine the effect of both definitions of information load on decision-makers' consistent application of a decision rule. The study shows that consistency of decisions is a function of the time allowed per cue, not the number of cues available. However, the relationship is not an increasing one, but instead is U-shaped.

scholarly journals (The relationship between electronic accounting information systems and the degree of bank credit risk (Field study on specialized Sudanese banks: العلاقة بين انظمة المعلومات المحاسبية الإلكترونية ودرجة مخاطر الائتمان المصرفي (دراسة ميدانية على البنوك السودانية المتخصصة )

2017 ◽  
Vol 1 (2) ◽  
Author(s):  
Mohamed El Moataz El Mojtaba Ibrahim Taha
Keyword(s):  
Information System ◽  
Information Systems ◽  
Credit Risk ◽  
Accounting Information ◽  
Accounting Information System ◽  
Accounting Information Systems ◽  
Study Results ◽  
Rehabilitation Personnel ◽  
The Relationship

The study examined the role of accounting information systems to reduce the risk of electronic credit bank. The problem with the study is that the banks are exposed to the failures , in the event of failed management in the recruitment of accounting information systems , electronic tapped to serve and support its own operations in making investment decisions in general, and the decisions of the granting of credit in the banks , in particular the most part due failures in the field of credit to the problems in the measurement of risk credit , which represents state banks face at the present time which makes it tough in the granting of credit . This study is important from the importance of accounting information systems electronic as a strategy has become a strategic resource dependent upon the banks to deal with the market conditions when making decisions to grant credit, as banks must stand on the degree of credit risk for credit operations that have been granted to customers, so before making a decision to grant loans new in order to stand on the truth and put . The study aimed to identify the characteristics of the electronic accounting information systems in terms of speed in providing information and in terms of the accuracy of information and reflection on the measurement of credit risk in banks, the formulation of the theoretical aspects of the accounting information systems and electronic use them to improve the process of measuring credit risk. The study relied on deductive approach and inductive and historical approach descriptive and concluded several results, most important , study results indicated accounting information systems electronic affect the credit risk of the bank, confirmed the findings of the study and a relationship with a significance between rehabilitation personnel information systems, accounting and reduce the credit risk of the bank, results indicated study indicated that the accounting information systems electronic increase the credibility of accounting information . The study recommended a number of recommendations, including the need to make sure the loan guarantee granted by the credit risk faced by the bank through electronic accounting information system, focusing on the importance of the information system of accounting -mail addresses for being immediate loans when due.

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