Search Results - subject_exact:"Kosten-Informationssystem"

When does information technology investment matter for accounting information system quality? : the moderating role of firm age

Vu Thi Thanh Binh; Rickards, Robert C.; Nguyen, Thi … - 2026

Amid rapid digital transformation in emerging economies, firms face increasing pressure to modernize accounting information systems (AIS) to enhance transparency and decision usefulness. Limited evidence exists on when IT investment yields differential returns across firm life-cycle stages,...

Persistent link: https://www.econbiz.de, ebvufind01.dmz1.zbw.eu/10015654736

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

Maryanti; Mediaty; Arifin, Andi Harmoko; Mas'ud, Anis … - 2026

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, ebvufind01.dmz1.zbw.eu/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 - 2025

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, ebvufind01.dmz1.zbw.eu/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. - 2025

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, ebvufind01.dmz1.zbw.eu/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; … - 2025

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, ebvufind01.dmz1.zbw.eu/10015433152

Reforming accounting as a STEM discipline

Guo, Ken Huijin - 2025

Persistent link: https://www.econbiz.de, ebvufind01.dmz1.zbw.eu/10015435787

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

Weshah, Sulaiman; Znaimat, Asma; Matarneh, Ala; … - 2025

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, ebvufind01.dmz1.zbw.eu/10015615480

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

Tran, Thanh Thuy Ngoc - 2025

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, ebvufind01.dmz1.zbw.eu/10015607660

Exploring verbal, interpersonal, and visual intelligences in accounting education : effects on student learning and performance

Saadullah, Shahriar M.; Ammar, Sameh; Alazzani, Abdulsamad - 2024

Persistent link: https://www.econbiz.de, ebvufind01.dmz1.zbw.eu/10015057154

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

Anriva, Della Hilia; Hamidah - 2024

Persistent link: https://www.econbiz.de, ebvufind01.dmz1.zbw.eu/10015063307

Blockchain applications and commercial bank performance : the mediating role of AIS quality

Al-Dmour, Ahmed; Al-Dmour, Rand H.; Al-Dmour, Hani; … - 2024

This research explores the impact of blockchain technology on the quality of Accounting Information Systems (AIS) and subsequent business performance in Jordan's commercial banking sector. By surveying 388 participants from various banks, the study applies a quantitative methodology to assess...

Persistent link: https://www.econbiz.de, ebvufind01.dmz1.zbw.eu/10014583979

Determinants of accounting information systems success : the case of the Greek hotel industry

Diavastis, Ioannis E.; Chrysafis, Konstantinos A.; … - 2024

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....

Persistent link: https://www.econbiz.de, ebvufind01.dmz1.zbw.eu/10014636306

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

Monteiro, Albertina Paula; Vale, Joana; Leite, Eduardo; … - 2024

Persistent link: https://www.econbiz.de, ebvufind01.dmz1.zbw.eu/10015072585

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Linking Quality of Accounting Information System and Financial Reporting to Non-Financial Performance : The Role Women Managers

Monteiro, Albertina; Vale, Joana; Leite, Eduardo; Lis, … - 2023

Book / Working Paper

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 - 2024

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, ebvufind01.dmz1.zbw.eu/10015073117

Digitalization accounting information system and servitization in public sector organizations : moderating effect of recoverable slack

Huy Pham Quang; Kien Phuc Vu - 2024

The main goal of this research is to explore the relationship between digitalized accounting information system (DAIS) and servitization (SERV). Alternatively, it aims to delve into the mediating role of sustainable innovation ecosystem (SIE) in the interlink between DAIS and SERV. More...

Persistent link: https://www.econbiz.de, ebvufind01.dmz1.zbw.eu/10015449160

Electronic payment systems' characteristics and accounting information systems effectiveness : the moderating impact of perceived customers' uncertainty

Saleh, Isam Hamad; Abu Afifa, Malik; Alkhawaja, Abdallah; … - 2024

This study investigates the impact of security, reliability, and assurance characteristics of electronic payment service systems on the effectiveness of accounting information systems (AIS) in Jordanian governmental institutions. Additionally, it examines the moderated effect of perceived...

Persistent link: https://www.econbiz.de, ebvufind01.dmz1.zbw.eu/10015446665

Factors influencing accounting information system usage by oil companies & performance outcomes

Magboul, Ibrahim Hussien Musa; Jebreel, Mohammad; … - 2024

Information systems have greatly enhanced companies' capabilities to record, track, and measure performance. This study examines the factors influencing employees' use of accounting information systems (AISs) in Sudan's top five oil companies and investigates how these systems impact both...

Persistent link: https://www.econbiz.de, ebvufind01.dmz1.zbw.eu/10015427329

Exploring the impact of cloud computing-based accounting information systems on Sustainable Development Goal 8 : evidence from the industrial sector in Saudi Arabia

Jaradat, Zaid; Al-Hawamleh, Ahmad; Al-Tahat, Saqer Sulimas - 2026

Persistent link: https://www.econbiz.de, ebvufind01.dmz1.zbw.eu/10015618875

The mediating role of accounting information systems between big data and financial performance : empirical evidence from a developing market

Faza, Mustafa; Badwan, Nemer - 2026

Persistent link: https://www.econbiz.de, ebvufind01.dmz1.zbw.eu/10015636392

Artificial intelligence and accounting : ethical, legal, and social implications

2026

"In the dynamic field of accounting, where accuracy and productivity are critical, artificial intelligence (AI) integration has become a game-changer and AI is set to affect every industry. With the speed at which technology is developing, a thorough manual that helps readers understand the...

Persistent link: https://www.econbiz.de, ebvufind01.dmz1.zbw.eu/10015582130

Use of the XBRL language : potential benefits to Brazilian companies

Geron, Cecília Moraes Santostaso; Riccio, Edson Luiz; … - 2023

Persistent link: https://www.econbiz.de, ebvufind01.dmz1.zbw.eu/10014546994

Bibliometric analysis of publications on web of science database related to accounting information system with mapping technique

İyibildiren, Mustafa; Eren, Tevfik; Ceran, Mehmet Burak - 2023

One of the main tasks of the accounting information systems is to provide information users at all levels with reliable and easy-to-understand information to be used in planning and auditing activities at the required time and place. Changing conditions lead accounting information systems to...

Persistent link: https://www.econbiz.de, ebvufind01.dmz1.zbw.eu/10014452001

The role of organizational culture in supporting better accounting information systems outcomes

Qatawneh, Adel M. - 2023

The current study aimed at exploring the role of organizational culture in supporting better AIS outcomes from perspective of financial and accounting managers within SMEs in Jordan during the fiscal year 2021-2022. Independent variables of study (organizational culture) included (Involvement,...

Persistent link: https://www.econbiz.de, ebvufind01.dmz1.zbw.eu/10014500504

Firms' investment level and (In)efficiency : the role of accounting information system quality

Pereira, Cláudia; Castro, Beatriz; Gomes, Luís; … - 2023

We investigate whether accounting information system quality has an impact on the level and efficiency of firms' investments. While firms' growth depends on investment and financing decisions, accounting information is fundamental for the decision-making of several stakeholders. We assess the...

Persistent link: https://www.econbiz.de, ebvufind01.dmz1.zbw.eu/10014502287

The predictors of the quality of accounting information system : do big data analytics moderate this conventional linkage?

Nurhayati, Nunung; Hartanto, Rudi; Pramono, Irena Paramita - 2023

Although accounting information systems (AIS) of firms are well-established, little is known about their effectiveness and the underlying sources essential to enhance the quality of accounting information system (QAIS). This research aims to identify the readily available resources that can be...

Persistent link: https://www.econbiz.de, ebvufind01.dmz1.zbw.eu/10014502928

A hybrid method to predict human action actors in accounting information system

Samarghandi, Hamed; Askarany, Davood; Dehkordi, Bahareh … - 2023

Recent literature shows that adopting an accounting information system (AIS) can lead to better decision-making, planning, efficiency and on-time management control, and organisational functionality. However, the impact of AIS implementation on role creation in the organisation is unclear. With...

Persistent link: https://www.econbiz.de, ebvufind01.dmz1.zbw.eu/10014289770

Information technology governance and bank performance : a situational approach

Khamees, Basheer Ahmad - 2023

The aim of this paper is to provide empirical evidence about the effect of organizational competition (OC) as a contextual factor on the relationship between the effectiveness of information technology governance (ITG), which informs accounting information systems, and the financial performance...

Persistent link: https://www.econbiz.de, ebvufind01.dmz1.zbw.eu/10014279927

The role of internal auditing in improving the accounting information system in Jordanian banks by using organizational commitment as a mediator

Al Zobi, Mo'taz Kamel; Jarah, Baker Akram Falah - 2023

In light of the function of Internal Auditing and its significance in assessing and ensuring the validity of data, information, reports, and high lists generated by the Accounting Information System and improving its credibility and dependability, the purpose of this study was to investigate the...

Persistent link: https://www.econbiz.de, ebvufind01.dmz1.zbw.eu/10014370538

Digitalization in accounting : warmly embraced or coldly ignored?

Jans, Mieke; Aysolmaz, Banu; Corten, Maarten; Joshi, Anant - 2023

Persistent link: https://www.econbiz.de, ebvufind01.dmz1.zbw.eu/10014474384

The mediating effect of the internal control system on the relationship between the accounting information system and employee performance in Jordan Islamic banks

Jarah, Baker Akram Falah; Nidal Zaqeeba; Al-Jarrah, … - 2023

The goal of the current study is to determine how the internal control system (ICS) in Jordanian Islamic banks affects the link between the accounting information system (AIS) and employee performance (EP). The study's target audience is actual Jordanian Islamic Bank workers, and a sample of 92...

Persistent link: https://www.econbiz.de, ebvufind01.dmz1.zbw.eu/10014230907

Impact of human resource skills on accounting information systems and financial reporting quality : empirical evidence

Bhardwaj, Mradul; Miglani, Mehul; Maurya, Santosh Kumar; … - 2025

Persistent link: https://www.econbiz.de, ebvufind01.dmz1.zbw.eu/10015654481

Digitale Transformation im Finanz- und Rechnungswesen : praktische Umsetzung der Automatisierung und Einsatz von KI

2025 - 2., grundlegend überarbeitete Auflage

Persistent link: https://www.econbiz.de, ebvufind01.dmz1.zbw.eu/10015154230

Determinants of accounting information systems technologies adoption by SMEs in Ethiopia : a sub-Saharan country perspective

Abate, Abera Aynekulu - 2025

Persistent link: https://www.econbiz.de, ebvufind01.dmz1.zbw.eu/10015332029

Factors affecting lean accounting and financial performance of the natural rubber industry in Thailand

Namburi, Nantharat; Nattharawee Phongkraphan - 2025

Persistent link: https://www.econbiz.de, ebvufind01.dmz1.zbw.eu/10015418724

Antecedents and consequences of automated VAT solution adoption in Gulf cooperation countries : the case of the United Arab Emirates

Al-Hiyari, Ahmad; Kolsi, Mohamed Chakib; Abdulsalam Mas'ud - 2025

Persistent link: https://www.econbiz.de, ebvufind01.dmz1.zbw.eu/10015418954

The impact of AIS usage on AIS effectiveness among Jordanian SMEs : a multi-group analysis of the role of firm size

Lutfi, Abdalwali; Al-Okaily, Manaf; Alsyouf, Adi; … - 2025

Persistent link: https://www.econbiz.de, ebvufind01.dmz1.zbw.eu/10015424123

Examining factors influencing the adoption of accounting information systems : an analysis of behavioral intentions and usage behavior

Alquhaif, Abdulsalam Saad; Al-Mamary, Yaser Hasan Salem - 2025

Persistent link: https://www.econbiz.de, ebvufind01.dmz1.zbw.eu/10015412063

Extracting financial data from unstructured sources : leveraging large language models

Li, Huaxia; Gao, Haoyun (Harry); Wu, Chengzhang; … - 2025

Persistent link: https://www.econbiz.de, ebvufind01.dmz1.zbw.eu/10015412966

Impact of accounting information systems on firm sustainable performance : moderation of AI-embedded technologies

Quan, Xinyue - 2025

Persistent link: https://www.econbiz.de, ebvufind01.dmz1.zbw.eu/10015437385

Relationship of accounting information system's characteristics and profitability : a perceptual study of the insurance sector in India

Sharma, Pooja; Chaturvedi, Ankita - 2025

Persistent link: https://www.econbiz.de, ebvufind01.dmz1.zbw.eu/10015609049

Exogenous data in accounting and auditing in the Rutgers series in accounting information systems

2025

Unlike traditional financial data that originates from firms' internal information systems, exogenous data is generated outside business organizations, including a broad spectrum of sources that include social media posts, website cookies, Google search index, GPS traffic data, and satellite...

Persistent link: https://www.econbiz.de, ebvufind01.dmz1.zbw.eu/10015613433

Transforming the Healthcare Revenue Cycle with Artificial Intelligence : A Guide to Building Impactful AI Using Electronic Claims and Electronic Heath Record Data

Reid, Korin - 2025

Cover -- Half Title -- Title -- Copyright -- Contents -- Preface -- Acknowledgments -- Author -- Introduction -- 1 What Is AI and Machine Learning -- Supervised Learning -- Regression -- Classification -- Types of Classification Models -- Unsupervised Learning -- Clustering -- Frequent Pattern...

Persistent link: https://www.econbiz.de, ebvufind01.dmz1.zbw.eu/10015582107

Collecting accounting and cost information when developing an effective system in Iraq

Al-Ssadi, Nasser Jassem Nasser; Alkarawy, Heyder G. Wannes - 2025

Persistent link: https://www.econbiz.de, ebvufind01.dmz1.zbw.eu/10015619667

Chapter 7. Blockchain Application in the Accounting Information System: Advantages, Challenges, and Future Research Directions

Baiod, Wajde; Light, Janet; Hussain, Mostaq M. - 2025

As it is known, the accounting information system (AIS) plays a significant role in the business ecosystem by recording and processing financial and accounting data and reporting the produced information to all relevant parties for decision-making. However, its used methods and systems,...

Persistent link: https://www.econbiz.de, ebvufind01.dmz1.zbw.eu/10015645471

Non-financial information as a mediator in the link between accounting information systems and decision-making outcomes in SMEs : a structural equation modelling study

Koundal, Priyanka; Bhalla, Minie; Kailay, Manpreet - 2025

Persistent link: https://www.econbiz.de, ebvufind01.dmz1.zbw.eu/10015636465

Factors influencing the continuance intention to use accounting information system in Jordanian SMEs from the perspectives of UTAUT : top management support and self-efficacy as predictor factors

Lutfi, Abdalwali - 2022

The primary objective of this study is to explain the factors that influence the continuance intention of accountants to use an accounting information system (AIS) in the context of Jordanian small and medium-sized enterprises (SMEs). Accountants are the main AIS users, and their system...

Persistent link: https://www.econbiz.de, ebvufind01.dmz1.zbw.eu/10013164897

The Role of Accounting Information Systems in Firms’Performance during the COVID-19 Pandemic

Lawal, Aisha; Mohamed, Riham; Abdalla, Hind; Elkelish, Walaa - 2022

This paper investigates the influence of accounting information systems (AIS) on firms’ performance during the COVID-19 pandemic and how they help enhance employees’ performance and the external auditing process. This paper is qualitative in nature using the inductive approach. In-depth...

Persistent link: https://www.econbiz.de, ebvufind01.dmz1.zbw.eu/10013290304

The determinants of the quality of financial statements moderated by leadership style

Puspahani, Eva; Sutrisno Sutrisno; Subekti, Imam - 2022

Persistent link: https://www.econbiz.de, ebvufind01.dmz1.zbw.eu/10013355369

The determinants of the usage of accounting information systems toward operational efficiency in industrial revolution 4.0 : evidence from an emerging economy

Pham Quoc Thuan; Nguyen, Vinh Khuong; Nguyen Duong Cam Anh - 2022

The purpose of this study is to determine the factors affecting the application of accounting information systems (AIS) in small and medium enterprises (SMEs) in Vietnam. Drawing upon the Technology-Organization-Environment (TOE) theoretical framework, Diffusion of Innovations theory (DOI), and...

Persistent link: https://www.econbiz.de, ebvufind01.dmz1.zbw.eu/10013198951

Effect of accounting information and communication control on financial performance of Sacco's in Kenya

Wamukota, Mackline; Ondiek, Benedict Alala; Musiega, Maniagi - 2022

Persistent link: https://www.econbiz.de, ebvufind01.dmz1.zbw.eu/10013503679