European Journal of Accounting, Auditing and Finance Research (EJAAFR)

EA Journals

Accounting Information Systems

Qualitative Analysis on Costs and Benefits of Adopting a Cloud-Based Accounting Information System: A Case Study of Rural Banks in Ghana (Published)

The accounting and recording approach have been impacted by the expansion of the internet and the advancement of information technology. Cloud accounting is a result of the use of cloud computing technology. Cloud computing is growing in acceptance, and more companies are using cloud-based software to boost productivity and gain a number of other advantages. The purpose of this study was to learn more about the advantages and difficulties of implementing a cloud-based accounting information system. The study, which employed a qualitative approach, discovered that cloud accounting enhanced operations compared to using in-house software, increased accessibility of the banks’ services, and sped up customer turnaround time. High maintenance costs, network failure, trouble deciphering reported error codes, insufficient technical help, and system failure during an update are a few of the difficulties.

Keywords: Accounting Information Systems, and cloud information Systems, cloud accounting

Improving Accounting Information Systems to Facilitate Supply Chain Management (Published)

Supply chain management is among the most critical factors necessary for creating a competitive advantage for a company. In the current competitive market environment, firms strive to respond as well as offer its customers services faster. The information technology market is huge and is fast growing. Particularly, cloud computing is currently shaping the way various activities such as accounting, finance, and supply chain management are organized in the organization. Accounting information systems (AIS), being part of the management information systems, represents one of the most significant systems in the economic unit and it varies across different organizations depending on their application and the importance attached to them. Several organizations integrate and automate their business operations through the use of AIS. AIS is a computer-based system that increases the control as well as enhances the coordination of the operations of the organization. Some of the primary functions performed by AIS are data maintenance, data collection, data security, knowledge management, and information generation. Good AIS seeks to take advantage of surrounding circumstances to improve the quantity and quality of the information so as to enhance the users’ delivery mechanism hence providing different users with diverse types of important information to meet their demands. This paper examines how the integration of AIS assists in improving the company’s supply chain management in the Bahraini retail market. This research study found out that AIS increases the efficiency of information sharing between various parties such as the suppliers and other stakeholders thereby streamlining supply chain management in retail firms in Bahrain.

Keywords: Accounting Information Systems, Bahrain, Enterprise Resource Planning, Supply Chain

The Effect of Using Accounting Information Systems on the Quality of Accounting Information According to Users Perspective in Jordan (Published)

The main reason of this study is to examine the impact of Accounting information system on the on the quality of accounting information Design/methodology/approach – The study applies the quantitative method to collect the data by using structure questionnaire to extract the users opinions about how accounting information system effect the quality of accounting information, The researcher identified some criteria to understand the concept of “Accounting information system” and used qualitative characteristic (relevance, reliability, more comparability, understandability, consistency and neutrality) as a proxy to measure accounting information quality. Findings – The paper specify that all accounting information users believe the important role of accounting information system on the quality of accounting information and there is a strong effect between the two variables, which in turn have influence on users’ decisions, such as creditors, financial analysts and investors. Also the analysis result indicate the accounting information system have a significant influence on companies’ profitability, there is a strong relationship between the use of accounting information that resulted from accounting system and managerial efficiency, also the findings shows struggle of using accounting information, such as ownership cost, training cost and fighting renewal such as accounting systems.Practical implications – The results of the study have significant implications regarding users of financial statements. In particular, mangers and investors, the research validates that the importance of AIS in rationalizing the decision making. Originality/value – It is believed that there is no Jordanian study to date examining the impact of accounting information system on the quality of accounting information. Therefore, this study significantly contributes to the limited literature on the perceived the effect of accounting information system on quality of accounting information. Research limitations: The difficulty of using such studies depending on questionnaire in developing countries, such as Jordan, because they do not care about the results of the study.

Keywords: Accounting Information Quality, Accounting Information Systems, Decision- Making Process, Jordan, Profitability, Qualitative Characteristics

The role of Accounting Information Systems (A.I.S.) in rationalized Administrative Decision- making (field study) Jordanian banks (Review Completed - Accepted)

The study aims to demonstrate the role of  Accounting Information Systems in rationalized Administrative Decision- making (field study). For this purpose, a case study has been applied on Jordanian banks i.e., the study problem is the lack to capture high development of the technology and necessity responding to the Accounting Information Systems for them. Since the existence of good Information Systems will produce unique Information that helps the management on decision-making processes. This research aims at identifying the role of  Accounting Information Systems in rationalized Administrative Decision making   (field study) ,applied on Jordanian banks i.e., (Jordan Islamic Bank, Islamic International Arab Bank, the Housing Bank for Trade and Finance).The total number of the employees constitutes the three banks, the study population. The questionnaires were distributed among a random sample of (250) employees, (210) questionnaires were retrieved, i.e. (88 %)   of the total number of questionnaires distributed. (205) were subjected to the statistical analysis, i.e. 97 % of the questionnaires retrieved .The researcher used the descriptive and analytical methodology, questionnaire has been designed for this purpose, and SPSS (version 19) has been used in the analysis. The main results are; the availability of the required properties in the accounting information that is reliable in the rationalization of administrative decision-making process. Accounting information is used by employees in the rationalization of administrative decision-making.  Accounting information systems play a major role in the rationalization of administrative decision-making, there is no difference in the attitudes of the respondents towards rationalization of administrative decision-making due to sex, marital status, age and qualification .There is a difference in the attitude of the respondents towards rationalization of administrative decision-making due to the variable experience. As result, the study concluded the following recommendations: Effective use of accounting information systems in the administrative decision-making, highlighting the role of information systems in the activation of accounting control procedures and settings ,the development of tools, hardware and software that used in the operation of the accounting system, expand the use of accounting information in the planning of marketing operations and formation of future sales ‘polices, increase attention to the accounting information that can help to make analytical comparisons and predictions for the future.

Keywords: Accounting Information Systems, Decision Making, Systems

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