Search Results - subject_exact:"Kosten-Informationssystem"

Digital accounting and financial performance of MSMEs in Indonesia : the mediating role of digital innovation

Maryanti; Mediaty; Arifin, Andi Harmoko; Mas'ud, Anis … - In: International Journal of Financial Studies : open … 14 (2026) 3, pp. 1-18

This study investigates the determinants of financial performance among Micro, Small, and Medium Enterprises (MSMEs) in Indonesia, addressing the critical issues of low accountability and limited access to capital. Grounded in the Resource-Based View and Dynamic Capabilities Theory, the research...

Persistent link: https://www.econbiz.de/10015644209

Does effectiveness of digital accounting system intensify sustainable business model innovation with mediating role of digital business ecosystem?

Huy Quang Pham; Kien Phuc Vu - In: Journal of innovation and entrepreneurship : JIE 14 (2025), pp. 1-41

The current research aims to unveil the interconnection between efectiveness of digital accounting information system (EDAIS) and sustainable business model innovation (SBMI). In particular, the study investigates the mediating function of digital business ecosystem (DBE) between EDAIS and SBMI....

Persistent link: https://www.econbiz.de/10015271980

Digital transformation and the quality of accounting information systems in the public sector : evidence from developing countries

Hamdy, Arafat; Diab, Ahmed; Eissa, Aref M. - In: International Journal of Financial Studies : open … 13 (2025) 1, pp. 1-22

This study explores how digital transformation affects the accounting and auditing profession and the quality of the accounting information system in governmental units in two developing contexts in the Middle East and North African (MENA) region-Egypt and Saudi Arabia. We collected data by...

Persistent link: https://www.econbiz.de/10015338321

Leveraging open innovation for e-commerce success : the contingent role of accounting information systems and artificial intelligence

Johri, Amar; Singh, Raj Kumar; Kushwaha, Bijay Prasad; … - In: Journal of innovation & knowledge : JIK 10 (2025) 4, pp. 1-13

This study delves into the impact of open innovation on the performance of e-commerce, with moderation by accounting information systems (AIS) and artificial intelligence (AI). Data were gathered through a survey with 29 scale items adapted from established measures to assess seven crucial...

Persistent link: https://www.econbiz.de/10015433152

Towards global change and food security through transformative accounting information systems : insights from the Jordanian food sector

Weshah, Sulaiman; Znaimat, Asma; Matarneh, Ala; … - In: Economies : open access journal 13 (2025) 12, pp. 1-13

This study examines how accounting information systems might strengthen food supply chains after recent worldwide disasters. The study uses literature studies and interviews with Jordanian agricultural professionals to demonstrate how sustainability-based accounting systems create better...

Persistent link: https://www.econbiz.de/10015615480

Reforming accounting as a STEM discipline

Guo, Ken Huijin - In: Journal of accounting education : the official journal … 71 (2025), pp. 1-8

Persistent link: https://www.econbiz.de/10015435787

Effect of accounting information system quality on decision-making success and non-financial performance : does non-financial information quality matter?

Tran, Thanh Thuy Ngoc - In: Cogent business & management 12 (2025) 1, pp. 1-25

This study aims to investigate the significance of accounting information system (AIS) quality in improving decision-making success (DMS) and non-financial performance (NFP) in the emerging economy. Additionally, the study delves into the mediating impact of non-financial information quality on...

Persistent link: https://www.econbiz.de/10015607660

Exploring publication trends in accounting information systems and identifying research positions in Indonesia : a bibliometric analysis

Anriva, Della Hilia; Hamidah - In: International journal of economics and business … 27 (2024) 5, pp. 29-44

Persistent link: https://www.econbiz.de/10015063307

Linking quality of accounting information system and financial reporting to non-financial performance : the role women managers

Monteiro, Albertina Paula; Vale, Joana; Leite, Eduardo; … - In: International journal of accounting information systems 54 (2024), pp. 1-11

Persistent link: https://www.econbiz.de/10015072585

Optimization of accounting information system in public sector for sustainable risk management under big data analytics : does forensic accountants' skill generate differences?

Huy Quang Pham; Kien Phuc Vu - In: Foundations of Management : the journal of Warsaw … 16 (2024) 1, pp. 67-82

This article sets its sight to allot an intelligible picture of how to optimize accounting information system (AIS) in public sector organization (PSO) for sustainable risk management (SRM) under the big data analytics (BDA) and offers in-depth understandings concerning to the role of forensic...

Persistent link: https://www.econbiz.de/10015073117