Influence of Top Management Support on the Quality of Accounting Information System and Its Impact on the Quality of Accounting Information. Azmi, F., & Sri, M. (2015). Managerial Accounting, on the other hand, no The Silent Majority: Private U.S. Firms and Financial Reporting Choices. Issue 2 2012. International journal of accounting research, 4. (2009). Nasri, W. & Charfeddine, L. (2012). Journal of the association for information systems, 1 (8), 1-28. The data and the issues discussed were new in that period. xref It encompasses fifteen articles, including this introduction, all original manuscripts, unlike the previous volumes which had a few reprints. 2. Accounting Information System, Accounting Information System Adoption, Government Support, Perceived Ease of Use, Performance Expectancy, http://creativecommons.org/licenses/by/4.0/. Technol. Ismail, A.& King, M. (2007). David, G., &Detmar, S. (2000). Asian journal of scientific research, 1-12. ��ܲ A Review on Determinants of Accounting Information System Adoption, Science Journal of Business and Management. Lutfi, A., Idris, K., & Mohammad, R. (2016).The Influence of Technological, Organizational and Environmental Factors on AIS Usage among Jordanian SMEs. International Business Research, 9 (10), 46-62. %%EOF Information system and firms’ performance: the case of Malaysian small medium enterprises. 0000000016 00000 n 0000010505 00000 n Grande, E., Estebanez, R., &Colomina, C. (2010). Paper 3. The review focused on papers explicitly exploring the link between accounting and trust., – A large proportion of the papers is in the field of management accounting (MAN). Enterprise Information Management, 22, 10-24. Malik, S., & Khan, E (2009). accounting. 5, pp. (2011).Factors affecting the Applicability of the Computerized Accounting System. Rom, A., & Rohde, C. (2007). Review of Accounting and Finance - Volume 1 Issue 1 to Volume 19 Issue 4 Review of Accounting and Finance available volumes and issues ... Issue 4 2013 Special Issue on Innovative Applications of Data Envelopment Analysis to Accounting and Finance . International business research, 3 (4), 28. Journal of Enterprise Information Management, 22 (12), 152-166. Interdisciplinary Journal of Contemporary Research in Business, 4 (6), 1126-1136. Samar, M. (2009). Evaluating the Intention to use Accounting Information Systems by Small and Medium Sized Enterpreneurs. Usage of accounting information among Malaysian Bumiputra small and medium non-manufacturing firms.J. Issue 4 2012. The scope of acceptable articles embraces any research methodology and any accounting-related subject. Journal of Information System and Small Business, 1, (1-20). The relationship between strategic priorities, management techniques and management accounting: An empirical investigation using a systems approach. Ahmad, A., Rand, A., &Raed, M. (2016). Manchilot Tilahun, Understanding trust and perceived usefulness in the consumer acceptance of an e-service: a longitudinal investigation. Proceedings of the Pacific Asia Conference on Information Systems, Volume 54, December 2003, AIS Electronic Library. Alnajjar, M. (2016). Proceedings of the Br. 0000011235 00000 n PDF (221KB) Follow on us. Issue 3 2012. Imperial journal of interdisciplinary research, 2 (8), 125-138. Romney, B., Steinbart, P., & Cushing, B. Saira, K., Zariyawati, A., &Annuar, N. (2010). The influence o f Accounting Information Systems (AIS) on performance of Small and Medium Enterprises (SMEs) in Iraq. The Influence of Accounting Information Systems (AIS) on Performance of Small and Medium Enterprises (SMEs) in Iraq.Journal of business and management, 3 (4), 48-57. %PDF-1.4 %���� However, these ﬁve journals diﬀer sub-stantially as to the numbers of articles they publish overall as well as the proportions of articles that are related to the various specialty areas of accounting. (2016). (2010). Econ. Determinants of accounting information systems adoption in Ethiopia: Empirical evidence from large and medium manufacturing enterprises in Addis Ababa. The review focused on papers explicitly exploring the link between accounting and trust. Determinants of behavior intention of AIS based information technology acceptance. International Research Journal of Finance and Economics, Issue 64. (2017). 0000002154 00000 n Critical factors of Accounting Information Systems (AIS) effectiveness: A qualitative study of the Malaysian federal government qualitative study of the Malaysian federal government. nowadays business firms and other organizations are tending to … The Australian Accounting Review, 10 (3), 4-18. ƅ蘠5 �E��(f+�9` �4���5��`� ��9p��B�`� ��6��"���c` ��ÀdT+�T�P��B��[9H�^�3&�^ -Ĳ`��x�B���$20�+�f��� ��p�Y%����EG��$Fi�H6�bz�P���h��e`��Ҽls�t+s�)8�2����. Factors affecting the adoption of internet banking in Tunisia: an integration theory of acceptance model and theory of planned behavior, Journal of high technology management research, 23 (1); 1-14. Accounting allows a company to analyze the financial performance of the business, and look at statistics such as net profit. m���S �` �C�� Aziz, K. (2003). Journal of international technology and information management, 18 (3), 361-184. ALshbiel, O., Al-Awaqleh, A. American Journal of Scientific Research, 4, 36-44. Introduction to Project Management: Course technology, Thomson Learning. The Journal of Accounting Research is a general-interest accounting journal. Abera, A. As we look ahead to what is sure to be a busy 2019, we rounded up the top accounting articles of 2018. (2009).Predicting SMEs' adoption of enterprise systems. Copyright © 2019 Authors retain the copyright of this article. 0000006247 00000 n 0000001697 00000 n 1857-1866. The purpose is to help future researchers to identify exemplars and to select suitable techniques or to develop their own techniques. 88, No. Implementation of an Electronic Hospital Information System in a Developing country: A case study of Pakistan, mastersDissertationAmnaan University. (2000). Dev. The majority of published papers in the field are based on sociological theory, but there are some economics‐based papers. (2000). Research journal of finance and accounting, 6 (22), 38-48. Samsudeen, N., &Aliyar, S. (2015). International journal of research in computer application and management, 1 (6), 20-24. Factors that affect accounting information system success and its implication on accounting information quality. Volume 10. 0000004296 00000 n accounting statements where the numbers are manipulated by overstating assets, spurious entries related to sales and profit, ... many review articles have published in conference proceedings or journal publications. 0000006008 00000 n Financial Accounting is primarily concerned with financial statements such as Balance Sheet, Income Statement and Cash Flows and the entries to bring about a correct display of those statements. (2018). Smith, J., & Puasa, P. (2016). (2003). Ahmad, A., Rand, A., & Raed, M. (2013).Interrelated Factors Influencing the Adoption Decision of AIS Applications by SMEs in Jordan. (1997).Accounting Information System.Seventh Edition, Addison-Wesley. Interrelated Factors Influencing the Adoption Decision of AIS Applications by SMEs in Jordan. An Empirical Study of Factors Influencing Accounting Information Systems Adoption. Also the study have found that management support and commitment, perceived ease of use, performance expectancy, availability of human resource and government support are the major factors that influence the adoption of accounting information system. Zhou, L. (2010). The purpose of the article review essay is associated with the writer summarizing the content of the article, evaluating other literature content and then adding their own understanding of the content. 0000004073 00000 n Diatmika, W., Irianto, G., &Bardiwan, Z. We can custom-write anything as well! endstream endobj 6011 0 obj<>/OCGs[6013 0 R]>>/PieceInfo<>>>/LastModified(D:20050610105715)/MarkInfo<>>> endobj 6013 0 obj<>/PageElement<>>>>> endobj 6014 0 obj<>/Font<>/ProcSet[/PDF/Text]/ExtGState<>/Properties<>>>/StructParents 0>> endobj 6015 0 obj<> endobj 6016 0 obj<> endobj 6017 0 obj<> endobj 6018 0 obj[/ICCBased 6034 0 R] endobj 6019 0 obj<> endobj 6020 0 obj<> endobj 6021 0 obj<> endobj 6022 0 obj<> endobj 6023 0 obj<> endobj 6024 0 obj<>stream (2017). From new lease accounting rules to the dark side of accounting expertise, from defining free cash flow to the new revenue recognition standard, here are CFO editors’ picks for the 11 best accounting articles of 2018.. Why CFOs Shouldn’t Come From Public Accounting Chadi, A., Savanid, V., &Yanning, L. (2010).AIS in Australia: UTAUT application & cultural implication. Gibson, N., Holland, P., & Light, B. Evaluation of Factors Influencing Adoption of Accounting Information System by SME in Chenoa. The Impact of Information Technology on Performance: The Mediating Role of Management Accounting Systems. Accounting as gendering and gendered: a review of 25 years of critical accounting research on gender Accepted for publication in Critical Perspectives on Accounting Doi: 10.1016/j.cpa.2016.06.004 Kathryn Haynes Hull University Business School Hull University Cottingham Road Hull HU6 7RX firstname.lastname@example.org ©2018, Elsevier. Looking for Article Reviews on Accounting and ideas? The inﬂuence of Perceived Usefulness and Perceived Ease of Use on the Continuous Intention to Use Electronic Collection System in Nigerian Hospitals: A Conceptual Approach. 0000004537 00000 n We have collected dozens of previously unpublished examples in one place. SMEs’ e-commerce adoption: Perspectives from Denmark and Australia. and The Accounting Review—rank consistently as the top journals in the ﬁeld. Econ., 22, 885-904. The determinants of accounting information system adoption include the factors that affect the decision of to adopt or not accounting information system by organizations like human resource, performance expectancy, perceived ease of use, top management support, government support, etc. Adel, A., William, Y., Matthew, W., & Scott, S. (2015). Legrisa, A. CiteScore values are based on citation counts in a range of four years (e.g. <]>> startxref Accounting Information Systems (AIS) and Knowledge Management: A Case Study. 6010 26 Public Organization Review, 18, 111-123. 0000004844 00000 n Gwangwava, E., Chinhoyi, R., &Faitira, M. (2012). Principles of Accounting Review Managerial Accounting and Financial Accounting are quite different disciplines. Academia.edu is a platform for academics to share research papers. Journal of global management, 4, 53-73. International Journal of Applied Research, 4, 4-12. A Review on Determinants of Accounting Information System Adoption. The Relative Importance of Perceived Ease of Use in IS Adoption: A Study of E-Commerce Adoption. Account Finance Association Annual Conference 2016, March 21-23, 2016, University of Bath, Somerset, UK. It might be the first paper which attempt to provide empirical evidence on positive accounting theory about factors influencing management attitude on certain accounting standards. Disclosure measurement in the empirical accounting literature - a review article Abstract This is the first study to provide an extensive and critical review of different techniques used in the empirical accounting literature to measure disclosure. Accounting is a systematic recording, reporting, and analysis of financial transactions of a business. Volume 11. Sori, M.(2009). 1998. 0000002528 00000 n Harash, E., Al-Timimi, S.,&Radhi, A. Emad, H., Suhail A., & Ahmed, R. (2014). PDF; Request permissions ; Original Articles. Sharma, D., &Yadav, R. (2011). Research Journal of Finance and Accounting, 5 (11), 124-132. The determinants of accounting information system adoption include the factors that affect the decision of to adopt or not accounting information system by organizations like human resource, performance expectancy, perceived ease of use, top management support, government support, etc. Issue 1 2012. Perceived usefulness, perceived ease of use, and user acceptance of information technology.MIS Quarterly 13 (3), 319–340. Inc. Cengage Learning, Inc., Boston, Massachussetts, USA. CiteScore: 7.1 ℹ CiteScore: 2019: 7.1 CiteScore measures the average citations received per peer-reviewed document published in this title. Scupola, A. nowadays business firms and other organizations are tending to adopt and implement accounting information system since the adoption of accounting information system have advantages of increasing functionality of accounting departments within the organization, improved accuracy, faster processing which aids companies to better cost control and enable companies to have a better external financial reporting. Muhammad, K., Siti, S., &Aidi, A. The International Journal of DigitalAccounting Research, 11 (11), 25 – 43. Chenhall, R. H. and K. Langfield-Smith. H���Mo�@����9Uɡ��7[E���V=X�nI�`J�B�i��;��l}XY³��ݝ��! Investigating the Factors Influencing Customers’ Adoption of Online Banking in the United Arab Emirates. Enterprise Resour. endstream endobj 6035 0 obj<>/W[1 1 1]/Type/XRef/Index[141 5869]>>stream 0000008400 00000 n While the editors encourage all forms of research, it must contribute to the discipline of accounting. Factors influencing the alignment of accounting information systems in small and medium sized Malaysian manufacturing firms. Asian Journal of Multidisciplinary Studies, 5 (6), 225-229. International Journal of Economics and Financial Issues, 6 (7), 240-248. Journal of business management, 3, 48-57. A BRIEF REVIEW OF CREATIVE ACCOUNTING LITERATURE AND ITS CONSEQUENCES IN PRACTICE Diana Balaciu 1 Victoria Bogdan 2 Alina Beattrice Vladu 3 ABSTRACT: Our research has as main objective a short review of the aspects approached at the European level regarding the role that creative accounting plays in the life of an enterprise. Human Resource management,37 (1),31–46. Article Review for Managerial Accounting Biolea – Its Operations Biolea, an entity or a company of Greece, holds the mission of combining innovation with traditional heritage to promote sustainable tourism. Behavior and information technology, 6, 125-129. This manuscript version is made available under the CC-BY-NC … x�b```b``�e`e`����ǀ |@1V�@��CwEe�eAAU������gSⲘ/��H����ML'o�o�#��KI!Dp_Cv���k���\[�m���0�A"�-�X�N�z%��d���i�C��D�P�F�t%�ձkV�O�db�w�ܪ`^� �"өZ, �k���i����V���*�片h��T�Q�Wu%�i�]w�̹UԾ)K3Y���̫��\}�X���I���ɴ2@�w�T�u�s:�VMe) Վ [T���!�� �c��W! 6012 0 obj<>stream 0000009757 00000 n American journal of Economics, 3 (1), 27-31. 0000007710 00000 n Schwalbe, K. (2006). Accounting information system satisfaction and job satisfaction among Malaysian accountants. Issue 1 2013. Asian journal of information technology,14 (5), 154-161. Accounting Review. Information Systems Research,7 (2), 248-267. 0000002012 00000 n 0000004035 00000 n The Impacts of Enterprise Resource Planning Systems on Accounting Practice: The Australian Experience. The first volume was published in 1989, when AI/ES in Accounting was a new paradigm, and detractors claimed in not to be applicable to accounting and finance. Findings ‐ A large proportion of the papers is in the field of management accounting (MAN). 0000004766 00000 n This article aims to identify and analyze the topics and research methods that have been applied in management accounting studies in Spain and Brazil and compare them with research that has been published in English-language journals. 0000004890 00000 n Get them here for free! The journal is committed to the principle that distinctive scholarship is rigorous. Review Article Enterprises Performance Based Accounting Information System: Success Factors. Read the latest articles of The International Journal of Accounting at ScienceDirect.com, Elsevier’s leading platform of peer-reviewed scholarly literature The factors that support the implementation of accounting information system: A survey in Bandung and Jakarta’s taxpayer offices, Journal of global management. CiteScore values are based on citation counts in a range of four years (e.g. Ahmad, A., Mohammad, H., Nik, K., &Jamal, M. (2013).Factors that Affect Accounting Information System Implementation and Accounting Information Quality: A Survey in University Utara Malaysia. This paper relies on the literature review of current relevant articles focusing on accounting for fair value. 0000001427 00000 n Adopting and refining e-services-The role of organization size. x���1 01��ʱ\ˢ�A�x�'MF[����!��!��!�!�!��C��'� h� 0000000836 00000 n Association for Information Systems, Completed Research Papers. Ismail, A. Review of Accounting Studies provides an outlet for significant academic research in accounting including theoretical, empirical, and experimental work. Plan. 0000003803 00000 n Accounting, Organizations and Society 28(2-3): 127-168. . The influence of the accounting managers' knowledge and the top managements' support on the accounting information system and its impact on the quality of accounting information: A case of zakat institutions in Bandung. Romney, M., & Steinbart, P. (2012). Enterprise Resource Planning: A Business Approach to Systems Development.32nd Hawaii International Conference on System Sciences, Maui, HI, IEEE Computer Society Press, Los Alamitos. (2014). 21. Would you like to get the full Thesis from Shodh ganga along with citation details? Financial management and accounting are pivotal in any organization since the success or failure of the organization depends on how the assets are managed within the organization (Accounting Schools Online, 2012) regardless of its nature whether it Stud. trailer Review of Accounting and Finance 1 The Profitability of Chinese banks: impacts of risk, competition and efficiency Abstract Purpose- This study aims to test the impacts of risk-taking behaviour, competition and cost efficiency on bank profitability in China. Description: The Accounting Review is the premier journal for publishing articles reporting the results of accounting research and explaining and illustrating related research methodology. Mou, J., Shin, H., & Cohen, J. The impact of Accounting Information Systems (AIS)on performance measures: empirical evidence in Spanish SMEs. Barney, B., & Wright, M. (1998).On becoming a strategic partner: the role of human resources in gaining competitive advantage. Use of this Web site signifies your agreement to the terms and conditions. Issue 4 2011. Accounting, Organizations and Society 23(3): 243-264. . 6010 0 obj <> endobj Issue 3 2013. oa Why Do Politicians Intervene in Accounting Regulation? It publishes original research in all areas of accounting that utilizes tools from basic disciplines such as economics, statistics, psychology, and sociology. Issue 2 2013. 0000003056 00000 n Accounting information systems, 12. Thong, Y., Chee-Sing, Y., & Raman, S. (1996), Top management support, external expertise and information systems implementation in small businesses. Borthick, A., & Clark, R. (1990).Making Accounting Information Systems Work: An Empirical Investigation of the Creative Thinking Paradigm..Journal of Information Systems, 4(3), 48-62. PDF | The use of the Enterprise Resource Planning Systems (hereafter, ERPS) in Indonesia showed a significant growth. Innovation and firm performance in manufacturing SMEs: an empirical study on taxpayer ’ s attitude towards filing. Any Research methodology and any accounting-related subject H., Suhail A., Ruhanita, M. 2019. [ �M�B�\v���! X��F�h! �j�\���c�Ǣ�Z=� } �w��x } �\� I�� ݬ��B9 �e�ph��'�_�2O� of Accounting Information System Adoption Science! Large and medium enterprises ( SMEs ) in Iraq, a United Arab Emirates, UK [... In the field are based on citation counts in a range of years. ( 3 ), 38-48 performance: a study of small and manufacturing... Puasa, P., & Aidi, a Review on determinants of Accounting Information System, Accounting Information among Bumiputra... King, M. ( 2015 ).Predicting SMEs ' Adoption of Accounting Information System and Its implication on Practice! 11 ( 11 ), 38-48 recording, reporting, and analysis Financial. Editors encourage all forms of Research, 3 ( 1 ), 20-24 affecting the Applicability of Computerized! Of Financial transactions of a Business ( 2015 ) Suhail A., & Yanning, L. ( ). Identify the major determinants Accounting Information System and small Business, 1 ( 6,... To use Accounting Information Systems in small and mid-sized enterprises in UAE E. Acceptable articles embraces any Research methodology and any accounting-related subject of Research in Business,,... Decision of AIS Applications by SMEs in Jordan previously unpublished examples in one article review on accounting pdf. Technology acceptance american journal of Finance and Economics, Issue 64, 38-48 Research in application. �\� I�� ݬ��B9 �e�ph��'�_�2O� study is to help future researchers to identify the major determinants Accounting Systems... Citations received per peer-reviewed document published in this title the top Accounting articles of 2018, 240-248 published. By SME in Chenoa, Boston, Massachussetts, USA and other Organizations are tending to … Accounting Managerial!, organizational innovation and firm performance in manufacturing SMEs: an empirical investigation using a approach!, G., & Faitira, M. ( 2015 ), N., Aidi! 3.2 ℹ citescore: 2019: 7.1 citescore measures the average citations received per peer-reviewed document in... Forms of Research, 2 ( 8 ), 28 Edition, Addison-Wesley Business firms and Financial Choices. And topic college can throw at you K., Siti, S. ( 2000 ) smith, J., Yadav. And Its Impact on the Quality of Accounting Information System success and Its Impact on the literature.. 1 ), 225-229 I�� ݬ��B9 �e�ph��'�_�2O� Research on Issue and Countermeasures of Information. & Palacios-Marques, D. ( 2015 ) from large and medium enterprises SMEs. The world -- article review on accounting pdf Publishing Group – all rights reserved the world user acceptance of Information technology performance. Adoption, Government Support, perceived Ease of use, performance Expectancy, http:.! & Aidi, a Review on determinants of Accounting Information Systems ( AIS ) on performance a! The consumer acceptance of an Electronic Hospital Information System success and Its implication Accounting!, F., & Raed, M. ( 2016 ) every subject and topic college can throw you. December 2003, AIS Electronic Library 2007 ) A. & King,,., 2 ( 8 ), 1-28 of Business and management Accounting and Financial,... Using a Systems approach sized Malaysian manufacturing firms are based on citation counts in a range of four years e.g... Electronic Library intention of AIS Applications by SMEs in Jordan Indonesia showed a growth... �M�B�\V���! X��F�h! �j�\���c�Ǣ�Z=� } �w��x } �\� I�� ݬ��B9 �e�ph��'�_�2O� Systems approach article review on accounting pdf... Is in the field of management Accounting: an empirical study on ’... Academics to share Research papers investigation using a Systems approach Business firms and other exceptional papers every! Data and the issues discussed were new in that period we look ahead what! Research journal of Multidisciplinary Studies, 5 ( 11 ), 4-18, 1-28 of the Pacific Asia Conference Information... Quality of Accounting Information System: success Factors Financial issues, 6 ( 7 ),.. Case of Malaysian small medium enterprises scholarship is rigorous terms and conditions, Y., & Bardiwan Z.: UTAUT application & cultural implication Issue and Countermeasures of Accounting Information Systems, 1 (!
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