Accounting information systems (AIS) are primarily designed to convert financial data into usable financial and management information. Their effectiveness or success, which shows the extent to which the requirements of their users are satisfied, is an essential factor in decision making....

This paper measures and analyzes how the substitutability between various factors in Asia airports has changed over the years. Production factors are decomposed into capital and labor to examine the role of outsourcing in the recent years. The results reveal that outsourcing has emerged from...