• Asia pacific journal of information systems
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• v.3 no.2
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• pp.93-116
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• 1993

This study surveys 212 accounting information systems (AIS) of 85 manufacturing firms by using the research model based on the management process of AIS to figure out the current status and problems of the computing environment and AIS of Korean firms. The analysis of the current status leads to the suggestions to promote the utilization and efficiency of AIS. The level of experiences and education of information system (IS) personnel turns out to be still low. More education is needed to upgrade the IS personnel. AIS users lack in the computer knowledge. The users need more computer education. The analysis on the computerization and information characteristics of the AIS subsystems shows that the computerization is well established in the financial accounting area. On the other hand, the computerization for managerial accounting areas is in its early stage. The managerial accounting systems need be developed to support the managerial decision making effectively. The majority of firms develop the AIS by their own IS teams. When firms use the consulting services in developing AIS, they prefer accounting firms. The majority of firms fail to evaluate the AIS because the evaluation tools are not available. Most firms do not perform the auditing for AIS. It is needed to develop the tool and techniques for evalauation and auditing AIS.

• The Journal of Asian Finance, Economics and Business
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• v.9 no.8
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• pp.37-45
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• 2022

This study attempts to understand the relationship between accounting information systems AIS and firms' performance; in the first part of the study, a brief introduction that focuses on the technological advancements and the impact of such advancements on the business world, and in the second part, a review of literature that considered different perspectives on the relationship between AIS and firms' performance. The key differences between manual and automated systems were shown in a table later in the literature review, followed by explanations for each comparison aspect. In the third part, four questions are asked regarding the AIS implementation; the questions covered the top management commitment, the users' competencies, the quality of the adopted system, and the impact of the degree of technological investment on the implementation process. Data for the study was acquired from a Saudi SME. The study's purpose is to investigate the impact of AIS on organizational performance in Saudi SMEs. The presented ideas of this study, where the main finding of the study is that AIS implementation has a positive impact on firms' performance.

• Asia pacific journal of information systems
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• v.11 no.1
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• pp.91-115
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• 2001

Faced with tougher competition in global, organizations are pressured to improve organizational productivity, including information systems(IS) departments. Especially related to IS, trying to remain competitive and up-to-date in rapidly changing world is becoming a financial burden to many organizations. Through outsourcing, organizations can provide better services and acquire and maintain a competitive advantage. In recent years IS outsourcing related researches have appeared in trade and academic literature. However the research on accounting information systems(AIS) outsourcing is very little or limited. This study attempts to empirically test the relationship between determinant factors and the degree of accounting information systems outsourcing as well as the relationship between success factors and the interactions between the degree of accounting information systems outsourcing and outsourcing success. Based on the previous studies on IS outsourcing and its related theories, determinant factors(transaction characteristic, resource performance, and risk dependence) and success factors(monitor, participation, and vendor capability) were identified and their measures were developed. Empirical results demonstrate that the change in the degree of AIS outsourcing is determined by the specificity of accounting information asset, uncertainty, the effect of internal AIS, AIS cost-effectiveness, and cost increase risks, and that monitor and vendor capability are implementation factors determining the degree of outsourcing success.

• Journal of Korea Society of Industrial Information Systems
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• v.19 no.4
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• pp.119-131
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• 2014

This study discusses the results of an empirical study carried out to illustrate the key issues that need to be addressed to ensure accounting information quality (AIQ). The study also focuses on the factors of trust and risk as they impact the intention to use accounting information from accounting information systems(AIS). The factors that might impact on accounting information quality have been summarized from the existing literature on previous studies in this area. This study proposes a research model for key issues that have an impact on accounting information quality based on the literature. I use the empirical results of this study to discuss the key components of the research model.

• Korean Management Science Review
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• v.10 no.2
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• pp.163-185
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• 1993

Based upon previous research, factors affecting office productivity with the Accounting Information Systems(AIS) were suggested, and the relationships between the factors and the office productivity with the AIS were hypothesized. The empirical results suggested that there are significant positive relationships between the factors such as the user participation, level of AIS utilization, internal AIS development and AIS technical sophistication and the office productivity with the AIS. According to the results, the office productivity increasing strategy with the AIS were proposed.

• Asia pacific journal of information systems
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• v.5 no.2
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• pp.79-100
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• 1995

Internal Control(IC) comprises the plan of organization and all of the coordinating methods and measures adopted in a business to safeguard its assets, check the accuracy and reliability of its accounting data, promote operational efficiency and encourage adherence to the prescribed managerial policies. If an organization's IC is not adequate, Accounting Information System (AIS) will be vulnerable to accomplish the organizations successes. Therefore, an effective and efficient IC is essential to its successes. The purpose of this study is to analyze the impact of EDP IC on the perceived usefulness of AIS. Do the general controls indirectively affect to the usefulness of AIS through th application controls? To solve these problems, a research model and a set of hypotheses were established and empirically tested. 60 financial institutions (banks, insurance companies, security companies) agreed to participate in the study. Data were gathered through structured interviews with 60 information systems managers and 537 users of accounting information of each company. Survey forms were designed and collected from financial institutions in Seoul. Information systems' managers of financial institutions responded to questionnaire(1) which consists of a series of 70 questions related to practice and perceived importance. Questionnaire (2) was received from 537 users, who responded to series of 17 questions related to the perceived usefulness. The results of analysis are summarized below. Effects of general controls are more direct on AIS's usefulness than those of application controls. Whereas, indirect effects of application controls are geater than those of general controls. Therefore, the greater the effects of application controls on general controls, the higher the perceived usefulness of AIS. In conclusion, this study supports that the perceived usefulness of AIS is affected by IC which are composed of general controls and application controls. The results of this study has significant implication to financial institution as computer fraud potential increases. Because of global competitions, financial institutions should restructure to IC and AIS in order to take advantage of the technological progress in Information System.

• Journal of Convergence for Information Technology
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• v.7 no.5
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• pp.169-175
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• 2017

Accounting information systems (AIS) capture and process accounting data and provide valuable information for decision makers. However, in a rapidly changing environment, continual management of the AIS is necessary for organizations to optimize performance outcomes. I suggest that building a dynamic AIS capability enables accounting process and organizational performance. Using the dynamic capabilities framework (Teece 2007). I propose that a dynamic AIS capability can bedeveloped through the synergy of three competencies: having (1) a flexible AIS, (2) a complementary business intelligence system, and (3) accounting professionals with IT technical competency. Using survey data, I find evidence of a positive association between a dynamic AIS capability, accounting process performance, and overall firm performance. The results suggest that developing a dynamic AIS resource can add value to an organization. This study provides guidance for organizations looking to leverage the performance outcomes of their environment.

• Asia pacific journal of information systems
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• v.4 no.1
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• pp.32-46
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• 1994

The present study addresses the research frameworks and directions in the area of accounting information systems (AIS) by conducting a comprehensive survey of 76 A/S doctoral dissertations published between 1980 and 1990. The central research task is to identify the distinctive features of A/S that distinguish it from other disciplines. The procedure of the survey analysis is as follows. First, the A/S dissertations are categorized according to information systems (IS) and accounting. Then, some representative A/S research areas are documented, based on the IS/accounting domain combinations. The paper also attempts to discover the topical trends, supporting bases, and qualitative aspects of the A/S research. The survey reveals a : 1) the existence of economics as a supporting discipline, 2) the topical trend consistent with the evolution of IS, but restricted by the specific combinations of its parent domains, and 3) the need for intellectual rigor in the A/S research.

• Journal of Digital Convergence
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• v.10 no.7
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• pp.99-106
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• 2012

This study analyzed about medium-sized companies with AIS systems and outsourcing services to relate that the system performance. In addition, for the most efficient outsourcing of AIS management plan were analyzed. In this study, studied the practical environment of AIS outsourcing that separated the operating departments and administrative departments and divisions information to small-mid size companies. The results of this study can be summarized as the first, small business outsourcing companies of AIS introduction of the initial accounting module if you run a higher job performance were analyzed. Second, AIS in the outsourcing of integrated modules for the system to operate through the performance was very high. Integrated operation to be analyzed according to the synergistic effect. The results of this study AIS in the future of manufacturing outsourcing, and how small and medium-sized building is expected to give alternation.

• Journal of Convergence for Information Technology
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• v.9 no.12
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• pp.24-29
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• 2019

AIS is one of the most critical systems in any organization. Data quality plays a critical role in a knowledge-based economy. The objective of this study is to identify the most important factors for accounting information quality and their impact on AIS data quality outcomes. This study includes an extensive literature review to identify a set of CSF for data quality. The study uses empirical data to test the research hypothesis and resluts show that the top three most important factors that affect AIS's data quality are toop management commitmentm the nature of the AIS and input controls. The study further uses regression analysis to test the effect of those factors on AIS data quality, finding that there is a significant positive relationship between the perceived performance of the three factors and AIS data quality putcomes. To be develop to AIS data quality further study for CSF's control methodology is necessary.