Efficiency Of Accounting Information System And-Books Pdf

Efficiency of Accounting Information System and
04 Mar 2020 | 44 views | 0 downloads | 9 Pages | 642.98 KB

Share Pdf : Efficiency Of Accounting Information System And

Download and Preview : Efficiency Of Accounting Information System And

Report CopyRight/DMCA Form For : Efficiency Of Accounting Information System And



Transcription

Daw Hla and Susan Peter Teru Efficiency of Accounting Information System and Performance Measures. transactions safeguarding the assets in adherence to effectiveness of decision management and control in. management policy prevention of error and detection of organizations Daft 1983 defined organizational. error prevention of fraud and detection of fraud and effectiveness as the degree to which organization realized. ensuring accuracy completeness reliability and timely it goals Oguntimehin 2001 said that organizational. preparation of accounting data If good internal control effectiveness is the ability to produce desired result. exists in any organization management can use Wilkinson 2000 noted that an effective accounting. information with greater reliance to maintain their information system performs several key functions such. business activities properly which provide AIS But if as data collection data maintenance data information. internal control is not strong management cannot accounting systems and knowledge management data. achieve its goal The study by Topash 2014 also found control including security and information generation. that the following criteria or indicators are supposed to Avolio Gilder and Shleifer 2001 defined efficiency as. be present in any accounting information system for it to the optimal use of available resources in order to achieve. be efficient in any organization which is cost value added in the organization value chain Thus the. effectiveness good documentation existence of proper efficiency means the achievement of the goals at the. security measures independent internal and external lowest possible cost Abdullah and Qattani 2007 While. audit separation of other operation from accounting and other researchers such as Hassani and Kharabsheh 2000. effective internal control defined effectiveness as the relationship between. Marshal and Romney 2015 alleged that developing achieved goals and planned goals In other words it could. an internal control system requires a thorough be quantified as a ratio to show the effectiveness of an. understanding of information technology IT capabilities entity. and risk s as well as how to use IT to achieve an There are many factors that affects the efficiency and. organizational control objectives Accountant and effectiveness of accounting information systems such as. systems developers help management achieve their qualified human resources software and hardware and. control objectives by 1 designing effective control data bases Thus the accounting information systems. systems that take a proactive approach to eliminating combined from these three factors if any system has to. systems and detect correct and recover from threats be effective it should include a combination of well. when they occur 2 making it easier to build controls qualified human resources the best software and. into systems at the initial design stage than to add them hardware and databases Ramly 2011. after the facts They also alleged that internal control Hafnawi 2001 stated that the accounting information. perform the following important functions system has to possess the following characteristics to be. effective and efficient, Preventive controls which deter problems before. they arise Examples include hiring qualified 1 Accurate. personnel segregating employee duties and 2 Timely. controlling physical access to assets and information 3 Provide administration by necessary information to. Detective control which discovers problems that are achieve control and evaluation of the economic activities. not prevented Example duplicate checking of 4 Provide administration by necessary information that. calculations and preparing bank reconciliation s and helps them in planning. monthly trial balances 5 Provide administration by feedback. Corrective control which identifies and correct 6 Flexible to suit the environmental changes. problems as well as correct and recover from the, resulting errors Examples include maintaining Accounting Information System and Data Quality. backup s copies of files correcting data entry errors. Accounting information system AIS output depend on. and resubmitting transactions for subsequent, the quality of data garbage in garbage out is the result of. processing, poor data quality and therefore data quality is important. General control controls designed to make sure an, to AIS XU 2003 All data production processes data.
organization s information system is stable and well. collection data storage and data utilization must work. managed Example includes security infrastructure, properly in order to achieve high data quality Lee and. software acquisition development and maintenance, strong 2003 According to Xu 2009 inaccurate and. incomplete data may damage competitiveness of firms. Application controls Controls that prevent detect They also found out that that input control and. and correct transaction error and fraud in application competent employees are important to data quality of. programs They are concern with accuracy and accounting information system. authorization of data captured entered processed Poor information quality may have adverse effect on. stored transmitted to other system and reported decision making Huang Lee and Wang 1999 Quality of. Accounting information system is considered as accounting information can be evaluated by four. important organizational mechanism that is critical for attribute Accuracy timeliness completeness and. 977 Int J of Multidisciplinary and Current research Vol 3 Sept Oct 2015. Daw Hla and Susan Peter Teru Efficiency of Accounting Information System and Performance Measures. consistency Xu 2003 they examined critical success They argued that many firms have invested in IT but they. factors for accounting information quality they do not succeed in attaining the established performance. identified and interviewed four groups namely goals This therefore implies that AIS can only be useful in. information producers information custodians organizational operations when appropriate factors are. information consumers and information managers they put in place and operated harmoniously. found and suggested that organizational issue system. and human issue are very much important to accounting Review of Related Literature. information quality, Rahayu 2012 examined the influence of management Accounting literatures argues that strategic success is. commitment on data quality and AIS He finds out that considered an outcome of accounting information system. management commitment and quality of data together AIS design Langfield Smith 1997 Recently several. have adequate effect on the accounting information studies have asserted that AIS plays a proactive role in the. system although he suggested that contribution of strategy management acting as a mechanism that. management commitment need to be improved and also enables organizational strategy Chenhall 2003 Gerdin. to management adequacy training and funding of and Greve 2004 Present study assumed that. resource development need to be considered by organizational performance is a function of the financial. organizations performance performance management and accounting. information system Fitness will exist in the combination. AIS and Performance Measures of strategy and AIS that contribute to financial. performance Zejac and Pearce 1990 Several studies, Accounting information system implementation and have analyzed the role of AIS in strategic management. success have been comprehensively researched but the examining the attributes of AIS under different strategic. contemporary literature shows slight evidences of the priorities Ittner and Lacker 1997 Bouwens and. relationship between Accounting Information System Aberneth 2000 It has also been analyzing the effect of. AIS and performance measures AIS can positively performance of the interaction between certain types of. impact on organizations by the following better strategies and different design of AIS e g different. adaptation to a changing environment better technique and information The appropriate design of. management of arm s length transactions and a high AIS supports business strategies in a way that it increases. degree of competitiveness There is also a boost to the the organizational performance Chenchall 2003 Elena. dynamic nature with a greater flow of information e tal 2010 asserts that increasing AIS investment will be. between different staff levels and the possibility of the leverage for achieving a stronger more flexible corporate. new business on the network and improved external culture to face persistent changes in the environment. relationships for the firm mainly with the foreign Innovation is the incentive with which a virtuous circle. customers accessed through firms web Elena e tal 2010 will be put in place leading to better firm s performance. With the existence of more intercommunication there and a reduction in financial and organization obstacles. are increased chances for diversification of traditional while making it possible to access capital market Prior. businesses to improve firm s performance Ogah 2012 researches have shown that accounting information. reveals that high level of profitability is not dependent on system adoption does increase firm performance. the use of accounting information The low explained profitability and operations efficiency in Malaysia Spain. variability implies that other variables apart from AIS Finland Paskitan and Iran S kharuddin Z Ashhri and. positively impact on the bank s profitability This is true as Nasir 2010 E Gande R Estebanez and C Colmina 2010. the employment of AIS if not supported with necessary Gullkvist B 2002 R kouser A Awan G Rana and F Shahzad. and enabling facilities to make it functional becomes 2011 According to Damanpour and Gopalakrishan 2001. monumental which may affect the bank s operation despite some authors postulates the direction of the. process cause effect relationship the companies can achieve a. Thus the successful integration of AIS will depend on high performance when they can afford the. how well other factors are efficiently put in place to implementation of certain technological development. facilitate its operation Similar opinion has been echoed There are studies which obtain a positive relationship. by scholars for instance Markus and Pfeffer 1983 between investment in IT and economic profitability. asserted that the successful implementation of financial profitability and value added Menachemi et al. accounting systems requires a fit between three factors 2006 Huang and Liu 2005 Ravichandran and. such as perception of the organization concerning the Lertwongsatien 2005 Verhees and Meulenberg 2004. situation the accounting system must fit when problems Nevertheless other research shows that no clear. are normally solved and the accounting system must fit relationship exists between this type of investment and. with the culture i e the norms and value system that the performance indicators Dibrell et al 2008. characterize the organization Grande et al 2011 Bharadwaj et al 1999 Rai et al 1996 These authors. argued that IT is readily available and using them gives no argue that currently IT is readily available and using. competitive advantage for achieving improved results them gives no competitive advantage for achieving. 978 Int J of Multidisciplinary and Current research Vol 3 Sept Oct 2015. Daw Hla and Susan Peter Teru Efficiency of Accounting Information System and Performance Measures. improved results Powell and Dent Micallef 1997 result from their study revealed that SMEs that use. Similarly they maintain that many firms have invested in accounting information system do increase their firm s. IT but they do not succeed in attaining the established performance. performance goals Although research on the IT Kabiru and Abdullahi 2014 asserted that the use of. performance ratio is more abundant in large sized firms accounting information is relevant in simplifying issues. the analysis of the impact on smaller sized ones becomes and in the provision of quality information in the Nigerian. particularly important because investment in these banking industry the use of AIS has also led to the timely. technologies may give them a competitive advantage and and accurate preparations of reports as customers have. the chance to position themselves to achieve better limitless access to banking service through the aid of. results since they are more flexible and have better internet banking The information technology has become. response capability P rez et al 2010 Tanabe and a critical business resource because its absence could. Watanbe 2005 Larsen and Lomi 2002 Other result in poor decision and ultimately business failure. researchers indicate that firm performance drops just Their study intend to find out the impact of information. after the implementation taking so many years to realize system on the Nigeria banking sector in which both. the benefit from IT adoptions primary and secondary data were used and analysis of. Perez Raquel and Clara 2011 explored the impact variance ANOVA was used to test the hypothesis. of accounting information system AIS on performance Judgmental sampling method was used to obtain a. measures with an empirical evidence in Spanish small representative sample of the population It was found. medium enterprises SMEs The research study was that accounting information. effectiveness of accounting information systems such as qualified human resources software and hardware and data bases Thus the accounting information systems combined from these three factors if any system has to be effective it should include a combination of well qualified human resources the best software and

Related Books

BAB II KERANGKA TEORETIK A Teori Fenomenologi

BAB II KERANGKA TEORETIK A Teori Fenomenologi

Teori teori dalam tradisi fenomenologis berasumsi bahwa orang orang secara aktif menginterpretasi pengalaman pengalamannya dan mencoba memahami dunia dengan pengalaman pribadinya 3 Stanley Deetz menyimpulkan tiga prinsip dasar fenomenologi Pertama Pengetahuan ditemukan secara langsung dalam pengalaman sadar kita akan mengetahui dunia ketika kita Kedua makna benda terdiri atas kekuatan

UJI ASUMSI KLASIK ekonometrikblog files wordpress com

UJI ASUMSI KLASIK ekonometrikblog files wordpress com

memenuhi semua asumsi regresi linier klasik maka berdasarkan teori yang dikemukakan oleh Gauss Markov hasil regresi dari model empiris tersebut akan Best Linier Unbiased Estimator BLUE ini berarti bahwa dalam semua kelas semua penaksir akan unbiased linier dan penaksir OLS adalah yang terbaik yaitu penafsir tersebut mempunyai varian yang minimum Singkatnya penaksir OLS tadi efisien

BAB II KAJIAN TEORI A Teori Elite Politik

BAB II KAJIAN TEORI A Teori Elite Politik

Plato tentang dalil inti teori demokrasi elitis klasik bahwa di setiap masyarakat suatu minoritas membuat keputusan keputusan besar Konsep teoritis yang dikemukakan oleh Plato dan Aristoteles kemudian diperluas kajiannya oleh dua sosiolog politik Italias yakni Vilpredo Pareto dan Gaetano Mosca 4 Pareto menyatakan bahwa setiap masyarakat diperintah oleh sekelompok kecil orang yang mempunyai

TEORI HUKUM INTRODUCTION TO LEGAL THEORY

TEORI HUKUM INTRODUCTION TO LEGAL THEORY

Teori TeoriKebenarannya Korespondensi Teori Pragmatik Proposisi Hanya Informatif Empirik Normatif dan Evaluatif MAZHAB ALIRAN DALAM TEORI HUKUM E Teori Hukum Alam Klasik 1 Plato amp Aristoteles Mempertautkan hukum dan moral dengan pertanyaan inti what is dan what ought to be teori hukum alam membahas hal tsb

Teori Skor Murni Klasik wahyupsy blog ugm ac id

Teori Skor Murni Klasik wahyupsy blog ugm ac id

ASUMSI TEORI SKOR MURNI KLASIK EROR PENGUKURAN Eror pengukuran bersifat acak Eror pengukuran muncul karena banyak faktor faktor mana yang berpengaruh dan besarnya eror tiap faktor tidak dapat diprediksi sehingga eror dapat dikatakan bersifat acak Contoh Sebuah Tes Matematika diberikan kepada siswa di kelas Eror pengukuran muncul secara acak Ada siswa diuntungkan dengan

TEORI KLASIK DAN KANEYSIAN Universitas Brawijaya

TEORI KLASIK DAN KANEYSIAN Universitas Brawijaya

Teori klasik penawaran tenaga kerja terkait dengan tingkat upah 14 Cash money tinggi konsumen lebih memilih membelanjakan uang untuk produk daripada Suku bunga disimpan di bank rendah Tabungan rendah Investasi tinggi Kapasitas produksi semakin besar Permintaan tenaker semakin besar Pengangguran berkurang Jumlah produk semakin banyak Fleksibilitas Harga Uang Bersifat Netral

Complete Footwear CADCAM Solutions Aybroad

Complete Footwear CADCAM Solutions Aybroad

Complete Footwear CADCAM Solutions Delcam CRISPIN software provides all the tools you need to design cost manufacture and present new designs to buyers so you get to market faster It is the only footwear CADCAM solution that extracts all data from a single shoe file so you no longer have to manage multiple formats Choose to purchase the full solution and you will save time and reduce

Autodesk PowerMill 2017 Manual de introducci n

Autodesk PowerMill 2017 Manual de introducci n

8 Iniciar y cerrar PowerMill Manual de introducci n La barra de herramientas de Vista ofrece acceso r pido a las vistas est ndares y las opciones de sombreado en PowerMill Viewcube permite orientar interactivamente los contenidos de la ventana de gr ficos La barra de herramientas de Estado e Informaci n permite crear y

Autodesk FeatureCAM 2017 Guida Introduttiva

Autodesk FeatureCAM 2017 Guida Introduttiva

by Delcam Limited this publication or parts thereof may not be reproduced in any form by any method for any purpose Certain materials included in this publication are reprinted with the permission of

Colonialism and the African Experience

Colonialism and the African Experience

Colonialism and the African Experience Chapter 4 IntroduCtIon Colonization of Africa by European countries was a monumental milestone in the development of Africa The Africans consider the impact of colonization on them to be perhaps the most important factor in understanding the present condition of the African continent and of the African people Therefore a close scrutiny of the

3 900 116 000 120M

3 900 116 000 120M

Pomegranate Punica granatum L a paradise fruit has a great value throughout history It had been mentioned in Judaism Christianity and Islamic religions 1 From ancient times pomegranate was used in treatment of diarrhea 2 parasitic infections 3 and diabetes mel litus 4 Greco Arab and Islamic medicine prescribed pomegranate