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....

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...

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...

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 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...

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...

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...

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,...

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...

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...

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...

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...

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...

This study aims to analyse whether non-financial (NF) performance is influenced by accounting information system (AIS) quality and financial information (FI) quality/usefulness, and whether this influence increases in companies managed by women. Data of 381 Portuguese companies were subjected to...

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...

This study aims to identify the mediating role of the management accounting information system (MAIS) in the relationship between innovation strategy and the financial performance of industrial companies in Jordan. To achieve the objectives of the study, the prepared a questionnaire, where the...

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...

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...

"This textbook aims to provide students with a variety of technology and business analysis concepts and skills. It is intended for use in the first Accounting Information Systems course at both the undergraduate and graduate levels. Ongoing changes in business technology-such as the move to...

1. The new corporate data ecosystem (Federica De Santis) -- 2. From data to corporate decision-making process (Mariarita Pierotti) -- 3. An introduction to Artificial Intelligence (Anna Monreale) -- 4. The need of Trustworthy Artificial intelligence (Anna Monreale) -- 5. Artificial Intelligence...

Chapter 1: Information systems in accounting and finance: an introduction -- Chapter 2: Systems thinking -- Chapter 3: Control ... by design -- Chapter 4: Accounting information systems and the information age -- Chapter 5: Networking… creating connections -- Chapter 6: Information management...

Front Matter -- Contents -- Copyright -- Contributors -- Acknowledgements -- Abbreviations -- Part I INTRODUCTION -- 1. Accounting and information systems -- PART II PLANNING AND DESIGN IN INFORMATION SYSTEM RESEARCH -- 2. Management accounting change and information systems: key themes from the...

Integrated reporting for sustainable financial service sector in emerging economies post COVID-19 pandemic -- Lessons from Technology Infusion in Accounting During COVID-19 in the African Context -- A Case Study of Business Process Modelling, Continuous Auditing and Reporting in the Gwanda...

Accounting information system is a complex and subjective concept that lacks a comprehensive conceptual framework. Previous AIS studies focused on the context of information systems and its benefit. Moreover, existing studies have revealed contradictory results. Some authors argue that full AIS...

In this paper we analyse the advantages that the application of blockchain technology brings to accounting information systems (AIS), but also highlight the potential issues with its use. We examine the use of blockchain against the background of the historical evolution of accounting...