Journal articles: 'Accounting information system characteristics'

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로려 and Lim,Jae-Hee. "A Study on the Effects of Accounting Information System Characteristics on Accounting Information System Performance." Korea International Accounting Review ll, no. 34 (December 2010): 129–46. http://dx.doi.org/10.21073/kiar.2010..34.006.

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Yigitbasioglu, Ogan. "Firms’ information system characteristics and management accounting adaptability." International Journal of Accounting and Information Management 24, no. 1 (March 7, 2016): 20–37. http://dx.doi.org/10.1108/ijaim-10-2014-0066.

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Purpose – This study aims to explore the relation between the qualities of the information system (IS), management accounting adaptability (MAA) and its effectiveness. Design/methodology/approach – This study involves the development and empirical testing of a model where the qualities of the IS and management accounting effectiveness (MAE) are mediated by MAA. Findings – Information system flexibility (ISF) and shared knowledge had a significant and positive relation to MAA, which in turn had a positive and significant relation to MAE. There was also a moderation effect of ISF on the relation between IS integration and MAA. Research limitations/implications – IS integration in itself may not lead to management accounting stability, but it is the lack of flexibility of the system and lack of cooperation between the stakeholders that might lead to its stagnation. Practical implications – Organizations are advised to implement solutions that are relatively flexible and modular, as well as encourage cooperation between stakeholders to fully leverage and improve the existing system. Originality/value – The study extends the discourse on the interaction between management accounting and ISs by exploring the role of a number of factors that drive MAA.

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Oh, Eun-Hae. "Characteristics of Information System that Affect Business Performance : Focusing on Accounting Information System." Journal of the Korea society of IT services 12, no. 1 (March 31, 2013): 33–50. http://dx.doi.org/10.9716/kits.2013.12.1.033.

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Saganuwan, M. U., and U. N. U. Ahmad . "Technostress: Mediating Accounting Information System Performance." Information Management and Business Review 5, no. 6 (June 30, 2013): 270–77. http://dx.doi.org/10.22610/imbr.v5i6.1052.

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In recent times, Accounting Information System (AIS) characteristics were studied to enhance its effectiveness but the impact technology stress, which imposes additional stress in the professionals known as techno stress, is not reflected. Technostress and AIS literatures were reviewed to synthesize the relationship. Technostress adversely affect the professionalâ€™s job satisfaction and performance. Therefore, this conceptual paper highlights and synthesizes the issues of techno stress with professionals and the effectiveness of AIS in organizations. However, based on the strength of existing frameworks of AIS, techno stress use to mediate the technological, organizational and cognitive contingency factors under condition of uncertainty to determine AIS effectiveness.

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Abu-Eker, Enas Fakhri Mohammad, Muneer Mohamad Falah Jaradat, and Issa Abedalaziz Alrawashdeh. "Characteristics of Accounting Information Systems in Commercial Establishments in Irbid City." International Journal of Accounting and Financial Reporting 9, no. 2 (April 15, 2019): 77. http://dx.doi.org/10.5296/ijafr.v9i2.14511.

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The study aimed to investigate the characteristics of accounting information systems in commercial establishments in Irbid city. It found that information produced by the accounting information systems in commercial establishments are appropriate and can be relied upon, and accounting information systems are realistic, the subsystems are linked to these systems. But the systems are not flexible, do not crease the accuracy of forecasting the results of future events, are not consistent with the size of the company's activity, and the accounting methods used to produce accounting information are not biased.The recommendations of this study represent increase the flexibility of the accounting information system in commercial establishments in Irbid, improve the ability of accounting information to predict future events accurately, biased accounting techniques should be used to produce accounting information, develop the accounting information system to match the size of the company's activity.

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Wan, Jun Min. "Build a Network-Based System of Accounting Information System Reform." Advanced Materials Research 971-973 (June 2014): 2486–89. http://dx.doi.org/10.4028/www.scientific.net/amr.971-973.2486.

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This paper analyzes the network accounting background generated ; then discusses the concept of network accounting , objectives and characteristics of its location; paper focuses on the traditional network of accounting and reflect the impact of accounting , including accounting assumptions , accounting principles , accounting reports and accounting functions of the impact study , pointed out in the Internet environment, the traditional concept of accounting change should be and try to put forward their point of view : Again , study the network accounting system, including technology-based accounting network , system, operational and enterprise applications. Finally, the network security issues were studied accounting and briefly presents the relevant strategy.

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Newmark, Richard, Lloyd “Pat” Seaton, and Matthew Stallings. "Student Response System Technology in Accounting Information Systems Courses." AIS Educator Journal 6, no. 1 (January 1, 2011): 32–58. http://dx.doi.org/10.3194/1935-8156-6.1.32.

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ABSTRACT Student Response Systems (SRSs), also known as clickers, are posited to increase class participation and enhance active learning. In this study, we evaluate perceived effectiveness and student satisfaction with SRSs in Accounting Information Systems classes over several semesters. We also provide additional analyses to determine how SRSs are used in the classroom and which student characteristics and aspects of the classroom experience appear to be related to perceived satisfaction. We find three factors that explain 58% of the variation in SRS satisfaction. These are learning, environment, and class interaction. Two of these factors (learning and environment) are affected by variation in the way the system is used (participation mode vs. quiz mode), and all three are affected by the gender of the student. We find that gender is not directly related to overall satisfaction. In addition, we propose a model for SRS satisfaction based on our exploratory results.

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Hardika, Andhika Ligar. "Increasing Managerial Performance through The Use of Information Technology and Decentralization Characteristics of the Management Accounting System." International Journal of Psychosocial Rehabilitation 24, no. 2 (February 13, 2020): 2752–56. http://dx.doi.org/10.37200/ijpr/v24i2/pr200572.

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Mitchell, Falconer, Gavin C. Reid, and Nicholas G. Terry. "Venture Capital Supply and Accounting Information System Development." Entrepreneurship Theory and Practice 21, no. 4 (July 1997): 45–62. http://dx.doi.org/10.1177/104225879702100404.

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One of the most important events in the early life-cycle of any entrepreneurial firm that harbors serious growth ambitions is the Infusion of external capital (Reid, 1996). This event can lead to significant changes in the firm's ownership composition. It affects its subsequent rate of growth and, consequently, its size and organizational structure. It is within the context of such changes that the managerial demand for information about the firm is stimulated. This study examines the origins and characteristics of developments in the accounting information systems (AIS) of firms that are going through this stage. It does so by investigating the consequences of venture capital1 intervention for the entrepreneurial firm, particularly as regards the characteristics of its accounting information system.

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Saad, Dr Selma Mansour, and Dr Khadija Jomaa Muter. "Big Data and its Reflection on the Qualitative Characteristics of Accounting Information." Webology 19, no. 1 (January 20, 2022): 2213–34. http://dx.doi.org/10.14704/web/v19i1/web19151.

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This research work has analyzed the use of big data and its effect on the qualitative characteristics of Accounting Information. The study showed that big data is the amounts of data of large and huge sizes that are collected, stored, analyzed, transmitted and processed immediately. To measure this effect, the researchers used statistical analysis. A number of questions were set and the samples of the study were asked to expressed their opinions. The three-degree Likert scale was used to measure how the sample members think about the aspects and questions. The results show that big data help accountants to manage their work and relations with their customers. They also show that big data can bridge the gap between information technology, marketing and businesses.

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He, Fan, Chao Liu, De Mao Song, and Yue Qun He. "Study on Safety System of Accounting in E-Commerce." Applied Mechanics and Materials 336-338 (July 2013): 2303–6. http://dx.doi.org/10.4028/www.scientific.net/amm.336-338.2303.

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Perfect computerized accounting internal controls can effectively guarantee the reliability of accounting information. Development of accounting information system is the inevitable result of social economy environment change. Particularly, e-commerce is the embodiment of the features it will surely produce comprehensive and profound impacts on traditional accounting in todays society. This paper studies the characteristics of the accounting information system to strengthen construction of accounting information system. Also, the paper analyzes the problems of accounting information system under e-commerce environmentand offers corresponding countermeasures.

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Kdeear, Ahmed Yhia, and Safwan Qusay Abdel Halim. "Aggregation of Accounting information between differentiated accounting systems ( Case Study )." Journal of Economics and Administrative Sciences 27, no. 128 (June 30, 2021): 239–54. http://dx.doi.org/10.33095/jeas.v27i128.2166.

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The purpose of the research is to present a proposed accounting system model for converting and aggregating accounting information within the framework of the differentiated accounting systems, and the research methodology consists of: The research problem is the existence of differentiated and dispersed accounting systems that operate within governmental economic units and at the same time seek to achieve a unified vision and goals for the organization, and the central research hypothesis is the possibility of conducting the process of conversion accounting information from the government accounting system to the unified accounting system, and then aggregate those systems. The research was conducted at the College of Administration and Economics / the University of Baghdad, and it represents a sample from a community of governmental economic units that apply different accounting systems. The research method was represented by adopting the descriptive approach in studying the problem and then diagnosing weaknesses in the accounting information within the framework of the different accounting systems. The research concluded the most important conclusions, which are that the characteristic of Faithful representation, systems theory according to accounting thought, all of them converge towards grouping in accounting practices, methods of presentation and disclosure of accounting information, as for the most critical research recommendations, they are issuing instructions from government authorities to oblige economic units that apply differentiated accounting systems to prepare their financial reports according to the proposed model

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Zhuang, Zhen Sheng. "Research on the Security Model Design of Accounting Information System Based on the B/S Model." Applied Mechanics and Materials 687-691 (November 2014): 1840–43. http://dx.doi.org/10.4028/www.scientific.net/amm.687-691.1840.

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With the development of modern database technology, network technology, multimedia technology and other modern information technology, accounting information system has undergone a series of changes and it becomes more difficult to deal with the risk of the accounting information data. In this paper, we combine the characteristics of B/S network, discuss the safe mode design of accounting information systems and it will have referential significance of the development of accounting information systems in the network environment.

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Ulfa, Tria, and Fazli Syam BZ. "PENGARUH STRATEGI MASS CUSTOMIZATION TERHADAP KINERJA PERUSAHAAN MELALUI PENGGUNAAN KARAKTERISTIK INFORMASI SISTEM AKUNTANSI MANAJEMEN (STUDI EMPIRIS PADA PERUSAHAAN BIRO WISATA DI KOTA BANDA ACEH)." Jurnal Ilmiah Mahasiswa Ekonomi Akuntansi 5, no. 1 (February 1, 2020): 114–26. http://dx.doi.org/10.24815/jimeka.v5i1.15477.

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This study aims to (1) Analyze the effect of the application of mass customization strategies on company performance through the characteristics of management accounting system that are broad scope, (2) Analyze the effect of applying mass customization strategies to company performance, (3) Analyze the effect of applying mass customization strategies to the use of management accounting system information that is broad scope, (4) Analyzing the effect of the use of management accounting information systems that are broad scope on company performance. The population of this research is 126 travel companies in Banda Aceh. The sampling technique in this study was using purposive sampling techniques. This research is a study that uses primary data for his research. Primary data obtained through the distribution of questionnaires to respondents. In this study data analysis will be carried out using path analysis. The conclusions generated from this study are (1) Indirectly mass customization through the characteristics of management accounting system information has a greater positive influence on company performance, (2) Mass customization strategies have a positive influence on company performance, (3) Mass customization strategies provide positive influence on the characteristics of management accounting system information, (4) Characteristics of information management systems that are broadscope that have a positive influence on company performance

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Burdenko, I., and A. Korol. "BEHAVIORAL THEORY AND ACCOUNTING SYSTEM." Vìsnik Sumsʹkogo deržavnogo unìversitetu 2021, no. 4 (2021): 106–15. http://dx.doi.org/10.21272/1817-9215.2021.4-13.

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The article is devoted to the study of the essence of behavioral theory and its relationship with accounting as a system. Behavioral theory studies and explains human behavior through incentives and punishments and today this theory is interdisciplinary, because it allows you to predict human behavior during management decisions in the process of economic activity. Behavioral science is a component of economic psychology, which analyzes and studies the behavior of people using a systematic approach, that is, the object is considered as a system in whole. The role of behavioral science is unquestionably important in economic relations, because the use of its main features will allow you to gain advantages among competitors in the common business space, improve production due to more efficient labor of workers, and even before understand this or that decision of both opponents and partners. Behavioral theory is based on the appropriate link between the information needed to make decisions and the response of different individuals or even groups of individuals to it to meet their own needs or solve certain problems. The work summarizes the main features of behavioral theory and identifies it as the main targets that are directly related to the profession of "an accountant." According to behavioral theory, the behavior of an employee, in our case an accountant, can be conditionally divided into respondent and operant. A study of the main characteristics of behavioral science led to the need to identify its relationship with the accounting system. Behavioral theory interacts and affects precisely the technical and organizational subsystems of accounting, which directly affects the final product of the accounting system itself - management decision-making by stakeholders and other users. The result of the behavioral approach is the formation of professional judgment directly among employees of accounting, management and stakeholders. It is proved that behavioral theory not only explains the behavior of an accountant, but also has an impact on the formation of his "Hard skills" and professional judgment, which directly affects the management decisions of users of accounting information. In addition, in the article it is reasonable that modern targets of behavioral science correlate with the goals of sustainable development and contribute to the harmonic and sustainable development of the economy and society.

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O'Donnell, Joseph B., and Paul L. Sauer. "An Innovation Perspective Of Accounting Information Systems Student Characteristics." Review of Business Information Systems (RBIS) 10, no. 2 (April 1, 2006): 53–62. http://dx.doi.org/10.19030/rbis.v10i2.5325.

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Zimina, E. V., and O. A. Frolova. "Comparative Characteristics of Professional Accounting Judgments Classification Features." Accounting. Analysis. Auditing 7, no. 1 (March 5, 2020): 6–14. http://dx.doi.org/10.26794/2408-9303-2020-7-1-6-14.

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The article is devoted to the problem of forming a unified conceptual model for the application of professional accounting judgment. The model takes into account not only the concept, but also the prerequisites, conditions of application and the process of judgment developing along with non-standard situations on which an accountant can express his competent opinion. The methodological framework of the study is based on the scientific developments of domestic and foreign scientists regarding the classification of professional accounting judgments and their comparative characteristics. The research methodology provides for the systematization of types of accounting judgments that affect the financial and economic activities of the organization. The result of the research is the development and justification of the author’s classification of accounting judgments singling out such classification features as organizational and legal form of a business, type and scope of economic activity, financial condition and accounting standards applied, which makes it possible to determine the purpose of professional judgment of an accountant. The further specification of classes and the development of classification features of professional accounting judgment will result in perceiving this category not only as a tool for solving applied accounting problems, but also as a conceptual platform built into the structure of accounting theory. The proposals based on the study are intended for effective use of accounting judgments as a comparatively new accounting and reporting tool to generate accounting and analytical information by the specialists of accounting departments of different organizations. The system of classification decisions will most fully define the role and designation of accounting judgments in accounting practice.

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Li, Shing-Han, David C. Yen, Wen-Hui Lu, and Tung-Yu Chen. "The characteristics of information system maintenance: an empirical analysis." Total Quality Management & Business Excellence 25, no. 3-4 (June 18, 2013): 280–95. http://dx.doi.org/10.1080/14783363.2013.807679.

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Monteiro, Albertina, and Catarina Cepêda. "Accounting Information Systems: Scientific Production and Trends in Research." Systems 9, no. 3 (September 3, 2021): 67. http://dx.doi.org/10.3390/systems9030067.

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This paper aims to provide a state-of-the-art overview in research on Accounting Information Systems, analyzing scientific production characteristics and identifying this topic research trends. A quantitative bibliometric analysis is conducted on papers specifically focused on Accounting Information Systems, published in journals indexed on Web of Science database. The research methodology and design were based on an inductive approach of a set of studies with the objective of theoretical development in the field of investigation. We found 144 articles on this subject. The first article was published in 1973. However, most papers were published during the last 10 years although the highest interest in Accounting Information Systems study among scholars concentrates on a short period, which is around 2020. We identify three research topics, as the following research trends: (1) the Accounting Information System impact in the organization (e.g., performance, innovation, reorganization of activities, information reporting); (2) the Accounting Information System Construction, (3) the importance of implementation of the Accounting Information System in small and medium-sized enterprises and Public-Sector; and (4) the factors that contribute to Accounting Information System efficiency/quality. These themes fit into a theoretical framework, in which agency and contingency theory are highlighted. In addition, by promoting the analysis of strict bibliometric tools, we also identified authors, journals, organizations and countries/regions that contributed most to the development of the investigation in this research topic. The results of this research add insights to the existing literature and serve as a guide for future research in Accounting Information Systems context, as well as help organizations, public, private and governments to establish their strategies in this area.

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Kalochristianakis, Michael. "A case for open, viable print accounting." New Library World 115, no. 11/12 (November 5, 2014): 515–26. http://dx.doi.org/10.1108/nlw-05-2014-0050.

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Purpose – This paper aims to describe the design and business characteristics of the system pertaining to efficient and viable public services, the technical perspective and also usage results from the productive prototype. When the academic library of our institution turned to consider cost-effective solutions that would combine management and accounting for both printing and photocopying, it was realized that there are no open-source or enterprise platforms that can support such characteristics. Instead of relying on commercial solutions, the construction of a service was planned by means of integrating community-based projects and developing any missing components. Design/methodology/approach – The implementation of the system was based on the identification of appropriate open-source modules and on the development of ones that do not exist but are necessary to realize business procedures for credit reception, control and billing. Thus, the system integrates software for the management of printers and print tasks, for accounting for printing tasks, for user catalogues, for authentication modules and for the control of low level I/O operations. The aforementioned systems were integrated along with the following new modules that were developed to create a complete service. Findings – Our prototype has been operating at our University since May 2011. The system was installed at four sites in reading rooms of the library. Three of them are located in different departments within the University campus, while the fourth is located in the last reading room that has not yet moved within the campus. In two years, more than 28,000 pages were printed and charged. The steady rise in the number of served requests leads us to the conclusion that the system can cope with the heavy use of photocopying machines. Originality/value – The prototype described in this paper is a complete productive platform that is capable to accept money or credit over the counter or by using money receivers and provide billing and management for printing and photocopying. The system does not depend on any vendor technology, offers control, monitoring, receipts and reports and because it relies on open source can minimize the total costs of ownership. Scrutiny of the bibliography and market did not find any systems that could meet the aforementioned characteristics.

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Teru, Susan Peter, Innocent Idoku, and Jane Tinyang Ndeyati. "A Review of the Impact of Accounting Information System for Effective Internal Control on Firm Performance." Indian Journal of Finance and Banking 1, no. 2 (November 27, 2017): 52–59. http://dx.doi.org/10.46281/ijfb.v1i2.89.

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Businesses today operate in a highly competitive and changing global business environment and therefore require information system that provides speedy responses to the complex business issue. The rapid development in information technology (IT) has aided companies to generate and make use accounting information systems (AIS), and the qualitative characteristics of any accounting information system to make it effective can be sustained if there is proper internal control system. When companies and businesses adjust and regulate their computerized technique of internal control machinery according to accounting information system (AIS), there would be assurances of the reliability of financial information processes, the control measures of effectiveness and efficiency of the information reliability will be boasted, effectual and improved operative goals and enhanced performance. Therefore, this study focused and look at the influence of accounting information systems (AIS) for effective internal control on firm's performance and found out that when controls are operated efficiently and effectively, there will be improved performance, better accounting information reliability for better decision making for both the internal and external users.

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Suhendro, Saring. "Optimalization Decisions Of Local Governmental In Indonesia." E-Jurnal Akuntansi 32, no. 9 (September 12, 2022): 2822. http://dx.doi.org/10.24843/eja.2022.v32.i09.p15.

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The application of the local government finance system currently being used is one of the facilities from the Ministry of Home Affairs to local governments in the field of regional financial management to strengthen perceptions of regional financial management systems and procedures. This study looks at how task and user characteristics will affect the success of accounting information systems and optimal decision quality of all local governments by adopting the theory of Petter, Delone, and McLean (2013). Data was collected through questionnaires distributed to all residents of the provincial/district/ city governments in Indonesia, as many as 111 units of analysis. The data was processed using Structural Equation Modeling (SEM). This is a cross-sectional study viewed from a time horizon. The results showed a positive effect of task and user characteristics on accounting information systems and optimal head decisions decisions. Keywords: Task Characteristics; User Characteristics; Accounting Information System; Optimal Decision and Local Government.

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Nur Firdausy, Adam, Elvin Bastian, and Fara Fitriyani. "Interaction of Environmental Uncertainty, Characteristics of Management Accounting Information Systems and Decentralization on Managerial Performance." Journal of Applied Business, Taxation and Economics Research 2, no. 2 (November 23, 2022): 169–87. http://dx.doi.org/10.54408/jabter.v2i2.143.

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This study aims to examine the effect of the characteristics of management accounting information systems and decentralization on managerial performance with environmental uncertainty as a moderating variable. This research is a type of quantitative research, the data used using primary data and data collection using a questionnaire to obtain information from respondents, namely middle managers who work in manufacturing companies in the feedmill sector in Banten Province. The analytical method used is Structural Equation Model (SEM) with Partial Least Square (PLS) Path Modeling with SmartPLS 3.0 analysis tool. The results of this study are 1) The effect of the characteristics of the management accounting information system on managerial performance, a) Broadscope has an effect on managerial performance, b) Timeliness has no effect on managerial performance, c) Aggregation has no effect on managerial performance, d) Integration has no effect on managerial performance, 2) Decentralization has an effect on managerial performance, 3) The effect of environmental uncertainty moderates the relationship between the characteristics of management accounting information systems on managerial performance, a) Environmental uncertainty does not moderate the relationship between broad- scope management accounting information characteristics and managerial performance, b) Environmental uncertainty does not moderate the relationship between characteristics of management accounting information timeliness with managerial performance, c) Environmental uncertainty does not moderate the relationship between the characteristics of aggregation management accounting information with managerial performance, d) Uncertainty environmental assurance does not moderate the relationship between the characteristics of integrated management accounting information and managerial performance, 4) Environmental uncertainty moderates the relationship between decentralization and managerial performance

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Bezruchuk, S. L. "Changing approaches to the quality of accounting information: a historical aspect." Problems of Theory and Methodology of Accounting, Control and Analysis, no. 2(49) (September 14, 2021): 3–7. http://dx.doi.org/10.26642/pbo-2021-2(49)-3-7.

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The one of the main factors in ensuring the effectiveness of the management system of economic activity of the enterprise is information support. For the management staff, the priority is to improve the quality of the accounting system, which directly affects the formation of information support of the management system. Until recently, it was believed that all changes in accounting were due to globalization processes, increasing attention to environmental security, social responsibility, corporate governance. Historically, legal systems, political and economic differences have created a huge variety of accounting systems, which makes it difficult to make meaningful comparisons of financial statements in different countries. But, despite this, historically, approaches to disclosing the quality of accounting information have developed in a single vector that depended on the purpose of accounting, because it is obvious and logical that the development of accounting contributed to progress, stability, the need to meet social needs. In this regard, the periodization of accounting development is important. It allows us to trace historical logic, to approach the realization of the progress of changing epochs. The article proposes a new vector of approaches to the historical vision of periodization of accounting development in terms of determining its quality or qualitative characteristics.

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Xu, Li D. "Systems characteristics in information systems design." Systems Research 9, no. 1 (January 16, 2007): 67–78. http://dx.doi.org/10.1002/sres.3850090104.

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LI, Xuefen. "Discussion on monthly financial accounting report of public institution under new government accounting system." Theory and Practice of Social Science 4, no. 1 (February 28, 2022): 12–19. http://dx.doi.org/10.6914/tpss.040102.

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The new government's accounting system officially implemented in 2019, Implemented "double base" accounting system, It is a parallel accounting system of financial accounting based on accrual basis and budget accounting based on cash basis, The financial reporting system also implements the "dual reporting" system, required to provide both final accounts and financial reports. The purpose of this paper is to explore the accounting system under the new government, In accordance with the requirements of the management of general public institutions or other accounting information users for monthly update of financial information, Combined with the new changes of accounting information provided by "double report" under the accounting system of the new government, Discusses the characteristics of monthly financial accounting reports, Problems existing in monthly financial accounting reports of public institutions, Analyzes the contents of monthly financial report and get some Measures to improve the quality of monthly financial accounting report.

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Shao, Huaqing, Zongli Zhang, and Bin Wang. "Research on Accounting Information Security Management Based on Blockchain." Mobile Information Systems 2021 (August 17, 2021): 1–11. http://dx.doi.org/10.1155/2021/9926106.

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At present, accounting information presents various and complex characteristics, which leads to the decline in the comprehensive scheduling level of accounting information security management system. For this problem, a blockchain-based accounting information security management information model is designed. This paper constructs the blockchain accounting information security association blockchain Big Data analysis model and processes the sample data, uses the semantic rough feature matching method to decompose the characteristics of blockchain accounting information, realizes the feature information fusion and autocorrelation feature matching and finally reorganizes and manages the blockchain accounting information security. The simulation results show that this method has better comprehensive scheduling ability, information fusion scheduling ability is greater than 92%, convergence is greater than 91.8%, feature recognition rate is greater than 90.1%, and management accuracy is greater than 95.6%. The design method can effectively improve the security and stability of accounting information storage and management.

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Wiryana, Lina, and Yvonne Augustine. "PENGARUH KARAKTERISTIK INFORMASI SISTEM AKUNTANSI MANAJEMEN TERHADAP KINERJA MANAJERIAL DENGAN VARIABEL MODERASI STRATEGI BISNIS, PERCEIVED ENVIRONMENTAL UNCERTAINTY (PEU), KETIDAKPASTIAN TUGAS DAN DESENTRALISASI." Jurnal Magister Akuntansi Trisakti 1, no. 2 (September 17, 2014): 155. http://dx.doi.org/10.25105/jmat.v1i2.4936.

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This study aimed to determine the effect of the characteristics of Information management accounting system on managerial performance with business strategy, Perceived Environmental Uncertainty (PEU), task uncertainty and decentralization as a moderating variable. Object of this study is the middle and top level managers of manufacturing companies in the Cikarang industrial area. The samples used in this study were 198. Data were analyzed using Multiple Regression Analysi.The results of the analysis stated, there is a significant positive effect between the characteristics of Information management accounting system on managerial performance. There is a significant positive effect in the interaction characteristics of Information management accounting system with business strategy, Perceived Environmental Uncertainty (PEU), task uncertainty on managerial performance, there is no effect in the interaction characteristics of Information management accounting system with decentralization on managerial performance, also there is effect on simultant ways between business strategy, Perceived Environmental Uncertainty (PEU), task uncertainty and decentralization in the interaction characteristics of Information management and on managerial performance.

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Maelani, Puspita, Dini Martinda Lestari, and Fitiraningsih Fitiraningsih. "PENGARUH TEKNOLOGI INFORMASI, DESENTRALISASI, KARAKTERISTIK SISTEM AKUNTANSI MANAJEMEN TERHADAP KINERJA MANAJERIAL PADA PT RATU CIPTA MANAGEMENT." Journal of Global Business and Management Review 3, no. 2 (December 28, 2021): 31. http://dx.doi.org/10.37253/jgbmr.v3i2.6294.

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Managerial performance that is not well integrated will have implications for things that are not in accordance with the objectives, so it is necessary to improve supporting performance. Therefore, managers must improve work support such as information technology, decentralization, and the characteristics of a good and structured management accounting system in order to produce optimal performance. The purpose of this study was to determine the effect of information technology, decentralization, and characteristics of management accounting systems on managerial performance. The method used in this study is a descriptive method with a quantitative approach through data collection techniques with questionnaires distributed directly to managers and staff at CV. Ratu Cipta Management. The statistical test tool used is SPSS 25. The results of this study were obtained in a t-test (partial) that the first hypothesis of information technology affects managerial performance obtained a t value (Tcount 11.484> Ttable 2.045), the second hypothesis that decentralization has a significant effect on managerial performance is obtained t (T count 3,332 > T table 2,045) and the third hypothesis that the characteristics of the management accounting system have no effect on managerial performance obtained the t value (T count 0,227 < T table 2,045). Simultaneously, the variables of information technology, decentralization and the characteristics of the management accounting system on managerial performance are shown by the Fcount of 12.062 > Ftable 2.92. The results of this study indicate that the variables of information technology and decentralization have an effect on managerial performance, while the characteristics of the management accounting system have no effect on managerial performance, and simultaneously the three variables affect managerial performance.

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Han, Kyoung-Hoon and Park, Moon Gon. "The Effect of Accounting Information System Characteristics on Performance by Organizational and Personal Innovation." Korea International Accounting Review ll, no. 33 (November 2010): 383–403. http://dx.doi.org/10.21073/kiar.2010..33.015.

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李, 艺君. "Enlightenment of Bitcoin to Accounting Information System Based on Its Mining Principle and Characteristics." Frontiers of International Accounting 09, no. 02 (2020): 23–31. http://dx.doi.org/10.12677/fia.2020.92004.

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오은해. "Research of characteristics of Accounting Information System on performance of outsourcing and outsourcing partnership." E-Business Studies 13, no. 1 (March 2012): 417–40. http://dx.doi.org/10.15719/geba.13.1.201203.417.

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Mislavskaya, N. "Qualitative Characteristics of Financial Information: Are Changes Possible?" Auditor 6, no. 9 (September 24, 2020): 50–55. http://dx.doi.org/10.12737/1998-0701-2020-50-55.

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Th e article discusses the development trends of modern society, their interdependence on the quality of information flows provided by the accounting system at the international level. An analysis of the transformation of the socio-economic formation of capitalism leads to a new understanding of the qualitative characteristics of financial statements in accordance with the requirements of International Financial Reporting Standards. Th e author comes to the conclusion that it is necessary to provide users with reporting data not only predicted, but also real information that corresponds to economic reality.

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Sonhaji, Sonhaji, Abdul Kadir Usri, and Hedher Tuakia. "The Objectives of Sharia Management Accounting Information Reporting." Journal of Accounting, Business and Management (JABM) 28, no. 2 (November 7, 2021): 72. http://dx.doi.org/10.31966/jabminternational.v28i2.853.

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There is an idea to build sharia management accounting starting from constructing the sharia management accounting conceptual framework. The framework has been developed, one of which contains the objectives of sharia management accounting information reporting. This article aims to develop further the objectives of sharia management accounting information reporting to find the value and characteristics of sharia management accounting information. Qualitative research is used in this study. The data in the form of text were analyzed using the reflective method. The analysis uses a quadrant that articulates the objectives of sharia management accounting information reporting with the management hierarchy and the network of value-creating activities. The study found the nature, type, and value of information that should be presented by a sharia management accounting information system.

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Appelbaum, Deniz, and Robert A. Nehmer. "Auditing Cloud-Based Blockchain Accounting Systems." Journal of Information Systems 34, no. 2 (October 25, 2019): 5–21. http://dx.doi.org/10.2308/isys-52660.

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ABSTRACT In this research, we often refer to Nakamoto's (2008) seminal paper, “Bitcoin: A Peer-to-Peer Electronic Cash System,” to consider his proposed abstracted characteristics and how auditors could look at companies' transactions interfacing to a private/semi-private blockchain with Nakamoto's general characteristics and address the related audit domain for such transactions. We then take these design requirements for auditors and, using design science research (DSR), we consider the transaction processing and contracting contexts that match those requirements in permissioned blockchains.The blockchains discussed in this paper would typically be business-to-business or business-to-consumer, private or semi-private, and residing in either a private, semi-private, or public cloud. Those blockchains will each have their own design and operational procedures, including validation procedures (the miners). We consider the audit issues of data reliability, data security, and transaction transparency in accounting transactions that lend themselves to a permissioned blockchain as well as other contextual issues.

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Rozhkova, N. K. "Optimization of Preparation and Collection of Information for Accounting and Budgeting System in Design Companies of Construction Industry." Accounting. Analysis. Auditing 7, no. 3 (July 7, 2020): 74–82. http://dx.doi.org/10.26794/2408-9303-2020-7-3-74-82.

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In modern conditions, almost all companies use information technologies when keeping records. The widespread use of such systems is due to clear, legally approved standards and requirements for accounting and tax accounting, which allow organizing the operation of the information system. The methodological framework of the study was the methods of analysis and synthesis, as well as a critical assessment of the theoretical provisions of accounting and budgeting. Based on the analysis of the main characteristics of information technologies in the organization of the management accounting system, the principal approaches to their use are determined. The study of aspects of management accounting and budgeting in housing construction project companies allowed us to form a number of recommendations taking into account their industry-specific principles, the practical application of which will allow companies to create a reliable basis for making management decisions and improve business efficiency. In order to improve the efficiency of optimizing the preparation, processing and collection of information for the management accounting system, it is recommended to use digitalization based on the creation of an ERP system.

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Kraievskyi, V., M. Skoryk, А. Savchenko, S. Polischuk, and S. Skrypnyk. "ACCOUNTING AND ANALYTICAL MECHANISM OF FORMATION OF THREE-DIMENSIONAL VALUE THE COMPANY." Financial and credit activity: problems of theory and practice 2, no. 37 (April 30, 2021): 95–104. http://dx.doi.org/10.18371/fcaptp.v2i37.229936.

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Abstract. The branch features of formation of system indicators of accounting and information management system by enterprise to build a rational system of production and sales, which should provide a constant increase in the efficiency of the specified business entity. The thematic structuring of indicators of the accounting and information management system is carried out by the activity of agricultural enterprise in terms of clearly demarcated characteristics of industry specifics. It was proposed a model for reconnaissance of the functional content of indicators of management information system, which is based on parametric correlation results of functioning mechanisms of the formation and organizing of exogenous and endogenous factors. Accordingly, new and improved management indicators have been developed and improved, primarily due to their objectification within the accounting and information system. Our research is based on the system method, which considers in unity and development all elements which form the accounting and information system of management of enterprise. The following general scientific methods of scientific cognition were used in the research, namely: method of analysis (reconnaissance of the functional content of indicators of the management information system); synthesis (explication of the spatial indicators of the information system by levels of management of the enterprise); method of induction (improvement of methodology of formation of indicators of information system of management of enterprise in the context of ensuring its sustainable development in the long run); and empirical method and graphic method. The methodology of formation of indicators of the information system of management of the enterprise in the context of maintenance of its sustainable development for the long term is improved. It is proved that the role of the information system is in service transactionality. Using a praxeological approach axiological imperative generalizations made about the mentioned «information overflow» performance indicators through a system of information was justified. The main results of the study can be used for information systems for the management of enterprise, designed for quantitative and qualitative characteristics of retrospective static parameters and perspective dynamic forecasts used in making qualitative decisions. Keywords: indicators, accounting and information system, capital, company resources, environmental and social resources. JEL Сlassification М41, М11, Q12, С53 Formulas: 0; fig.: 3; tabl.: 5; bibl.: 8.

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Gutsalenko, L. V., and U. O. Marchuk. "THE INFLUENCE OF ACCOUNTING RISKS ON THE QUALITY OF INFORMATION." THEORETICAL AND APPLIED ISSUES OF ECONOMICS, no. 40/41 (2020): 179–90. http://dx.doi.org/10.17721/tppe.2020.41.6.

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The evolution of risk theory and its interpretation by economists of the neoclassical school are considered. The reasons that give rise to business risks are identified. It is emphasized that risk is objective, but correlated with subjective uncertainty or objective correlation of subjective uncertainty. The focus is on the impact of risk on the formation of performance of economic entities. It is proved that risk minimization is impossible without the availability of timely and reliable information about changes in the market environment, which is provided by accounting for the facts of economic situations. Accounting risks have been identified as an integral part of business risks. It is proved that in order to achieve efficient management, control is one of the important functions in the management system, because it combines accounting, analysis, forecasting, regulation of enterprises. It was found that control can be considered as a management function, and internal control (audit), which ensures the effectiveness of the control function of accounting - as a subsystem of accounting. It is determined that in order to minimize risks and ensure the usefulness of accounting information to users, it should have the following main characteristics: be objectively prepared (registration and reporting of accounting transactions should be presented from a neutral point of view, without any prejudices that could create the reader has a misconception about the financial condition, results or cash flows of the business); have a sequence of recording (fixation of information with consistent application of accounting standards, and presentation of consolidated results equally for all presented periods); the accountant prepares financial statements that contain specific information necessary for management to make a decision; be reliable and complete. It is noted that strengthening the effectiveness of the control function of accounting is possible under the condition of functioning in the management system of the internal audit service. The basic imperatives for reducing accounting risks are modeled. The strategic components that improve the quality of accounting information are identified.

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Guo, Yilin, and Xinyu Xu. "Relationship between the Size of Accounting Firm and the Quality of Carbon Accounting Information Disclosure——The Case of Shanghai and Shenzhen A-share listed companies in heavy pollution industry in Beijing-Tianjin-Hebei region." BCP Business & Management 30 (October 24, 2022): 411–21. http://dx.doi.org/10.54691/bcpbm.v30i.2460.

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The quality of carbon accounting disclosure has attracted much attention as carbon neutrality and carbon peaking targets were mentioned in the general debate of the United Nations General Assembly in 2020. As the world's largest country of Carbon Emission, China lacks research related to the size of accounting firms and the quality of carbon accounting disclosure. This paper establishes an evaluation system of carbon accounting information disclosure quality from the perspective of accounting information quality characteristics, selects Shanghai and Shenzhen A-share listed companies in Beijing, Tianjin and Hebei regions in 2021 as the research sample, and compares carbon accounting information disclosure quality of listed companies audited by accounting firms of varying sizes from each characteristic dimension of accounting information quality characteristics, and lastly a comprehensive comparison and one-way ANOVA were conducted to explore the relationship between the size of accounting firms and the quality of carbon accounting information disclosure of listed companies in the heavy pollution industry as a whole. The research results indicate that the reliability, timeliness, understandability, and integrity of carbon accounting information of listed companies audited by larger accounting firms are better, but comparability and relevance are not significantly related to accounting firm size; overall, the larger accounting firms correspond to higher quality of carbon accounting information disclosure of listed companies in heavy pollution industries. Based on the research results, this paper puts forward relevant suggestions at three levels: accounting firms, the state, and enterprises, to improve the quality of carbon accounting information disclosure of listed companies, and then to promote the carbon emission reduction work of enterprises, thereby facilitating the achievement of "dual carbon" objectives.

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Asatiani, Aleksandre, Uday Apte, Esko Penttinen, Mikko Rönkkö, and Timo Saarinen. "Impact of accounting process characteristics on accounting outsourcing - Comparison of users and non-users of cloud-based accounting information systems." International Journal of Accounting Information Systems 34 (September 2019): 100419. http://dx.doi.org/10.1016/j.accinf.2019.06.002.

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Zhang, Wenyu, and Mengpu Zhu. "Environmental Accounting System Model Based on Artificial Intelligence Blockchain and Embedded Sensors." Computational Intelligence and Neuroscience 2022 (August 3, 2022): 1–11. http://dx.doi.org/10.1155/2022/3803566.

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With the rapid development of communication technology and automation technology, sensors are becoming more and more intelligent. This study proposes an environmental accounting system model based on artificial intelligence blockchain and embedded sensors. A high-precision sensor system based on embedded technology is first built, which not only avoids the shortcomings of analog data transmission, but also has high performance and price advantages. At the same time, it can be easily combined into a simple sensor network, and array measurement can be realized through the development of blockchain technology. However, the current blockchain system has the disadvantage of storage limitation. The problem is particularly serious when a large amount of data needs to be stored in the blockchain, especially when the blockchain is combined with big data. As a comprehensive field of accounting, ecology, and environmental science, environmental accounting has made great contributions to sustainable development in the field of accounting. The theoretical research in the field of environmental accounting in China started late, and a unified environmental accounting system has not actually been established. Under the conditions of immature theoretical and policy basis, companies have almost no actual surveys on environmental accounting. The characteristics of blockchain technology, such as decentralization, transparency, and changes in information unavailability, can fully solve the problem that the current accounting information system cannot consolidate transaction information and the accounting process. The reliability assurance mechanism of the accounting information system based on blockchain technology can greatly ensure the reliability of the accounting information system, effectively suppress accounting fraud, and improve the transparency of information.

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Dou, Yue, Francesca Cosentino, Ziga Malek, Luigi Maiorano, Wilfried Thuiller, and Peter H. Verburg. "A new European land systems representation accounting for landscape characteristics." Landscape Ecology 36, no. 8 (March 16, 2021): 2215–34. http://dx.doi.org/10.1007/s10980-021-01227-5.

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Abstract Context While land use change is the main driver of biodiversity loss, most biodiversity assessments either ignore it or use a simple land cover representation. Land cover representations lack the representation of land use and landscape characteristics relevant to biodiversity modeling. Objectives We developed a comprehensive and high-resolution representation of European land systems on a 1-km2 grid integrating important land use and landscape characteristics. Methods Combining the recent data on land cover and land use intensities, we applied an expert-based hierarchical classification approach and identified land systems that are common in Europe and meaningful for studying biodiversity. We tested the benefits of using this map as compared to land cover information to predict the distribution of bird species having different vulnerability to landscape and land use change. Results Next to landscapes dominated by one land cover, mosaic landscapes cover 14.5% of European terrestrial surface. When using the land system map, species distribution models demonstrate substantially higher predictive ability (up to 19% higher) as compared to models based on land cover maps. Our map consistently contributes more to the spatial distribution of the tested species than the use of land cover data (3.9 to 39.1% higher). Conclusions A land systems classification including essential aspects of landscape and land management into a consistent classification can improve upon traditional land cover maps in large-scale biodiversity assessment. The classification balances data availability at continental scale with vital information needs for various ecological studies.

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한경훈 and 노병성. "The Effect of Fit between Environment factors and System Characteristics on the Information Performance of Tax Accounting System." Korea International Accounting Review ll, no. 27 (September 2009): 185–98. http://dx.doi.org/10.21073/kiar.2009..27.009.

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Khoirunisa, Afifah Aulia, Nurlaila Nurlaila, Nurul Nadilla, and Firiyani Sibarani. "ANALYSIS OF SHARIA ACCOUNTING AS INFORMATION SYSTEMS IN INDONESIA." Jurnal Riset Akuntansi 14, no. 2 (September 28, 2022): 168–76. http://dx.doi.org/10.34010/jra.v14i2.7573.

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Accounting is an information system that identifies, records, summarizes, classifies, and reports data related to economic events to enable users to make informed decisions. While in sharia accounting, the word 'sharia' generally means the path that we must go through. A Muslim certainly cannot escape from Islam. after saying the shahada, he must follow the rules of Allah and the Messenger," he added. This research is alibrary research, namely a special exploration where the study is carried out by following and evaluating literary works and which focuses on examining library materials. The information investigation strategy used is a substance examination technique or also known as content examination, which is an exploratory technique used for an intelligent and substantial resolution of information given the unique circumstances. The results of this study indicate that Islamic accounting is one of the efforts to rearrange current accounting in a humanist and dignified structure. The reason for holding sharia accounting is to develop business with humanist, emancipatory, supernatural and philosophical knowledge. Therefore, through sharia bookkeeping, social reality will be built through satisfying videos of monotheism and divine accommodation, all of which are equipped with the point of view of khalifatullah fil ardh. Basically the sharia accounting information system underlines the characteristics of Islam both in the object of the bookkeeping and the data frame, so that the Islamic accounting data framework has an extraordinary obligation in moral matters.

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Adu, Jian Hua. "An New Accounting and Billing System for HPC Cluster." Advanced Materials Research 108-111 (May 2010): 884–87. http://dx.doi.org/10.4028/www.scientific.net/amr.108-111.884.

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This paper discussed accounting and billing system for HPC Cluster. This accounting and billing system mainly addresses to resolve the problem of accounting and billing of resources usage and provides good quality of services for users. This paper will introduce the basic implementing mechanism, collecting process of resources usage information, resource price policy and etc. The algorithm which gets cost by resources object with dynamic price is proposed. It suits the characteristics of HPC Cluster and can reduce the load of the center server and reflect the usage of resource.

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Habeeb, Muayad Abdulameer. "The Impact of Use of Expert Systems on Improving Effectiveness of Accounting Information Systems: Applied Study in Iraqi Commercial Banks." International Academic Journal of Social Sciences 9, no. 2 (October 17, 2022): 131–44. http://dx.doi.org/10.9756/iajss/v9i2/iajss0922.

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The study aimed at identifying the concept, characteristics, types, advantages, and dimensions of expert systems, and the concept and effectiveness of accounting information systems in Iraqi banks, and found a moral effect on the dimensions of expert systems (hardware, equipment, software and applications) on the effectiveness of accounting information systems in Iraqi commercial banks in their dimensions (system quality, information quality, user satisfaction). Expert systems also assist the banks accounting information systems in obtaining timely, accurate, appropriate and highly reliable financial and non-financial data and information. The study recommended the necessity of involving accountants in the development of computer-based accounting information systems in all different stages related to systems development, and the necessity of working on developing expert systems in banks in a way that suits the technical developments taking place in providing services and their different applications that take place in the business environment to meet the needs and requirements of beneficiaries.

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Yu, Miao. "Study on the Influence of CFO Characteristics on Accounting Conservatism of Listed Companies." E3S Web of Conferences 275 (2021): 03005. http://dx.doi.org/10.1051/e3sconf/202127503005.

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As the information reflection of social economy, the quality of accounting information is closely related to economic development and market operation system. And accounting conservatism is one of the important standards to measure of quality of accounting information. As the maker and executor of the financial strategy of the listed company, the CFO’s different personal characteristics will affect its choice of different accounting policies, thus affecting the accounting conservatism of the enterprise. Therefore, this paper selects CFOs of A-share listed companies in Shanghai and Shenzhen from 2016 to 2018 as research objects, respectively discusses the influence of CFO’s natural attributes and social attributes on accounting conservatism, and analyzes the moderating effect of property rights and CFO’s power on the relationship between them. The results show that the CFO’s age, tenure, education, professional skills, salary and number of part-time jobs are negatively correlated with accounting conservatism. The female CFO, shareholding and concurrent director are significantly positively correlated with accounting conservatism. The difference of property right nature and CFO power moderates the relationship between CFO characteristics and accounting conservatism to some extent. On this basis, this paper puts forward corresponding suggestions on how to improve accounting conservatism and promote economic development.

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Dilla, William, Diane J. Janvrin, and Robyn Raschke. "Interactive Data Visualization: New Directions for Accounting Information Systems Research." Journal of Information Systems 24, no. 2 (September 1, 2010): 1–37. http://dx.doi.org/10.2308/jis.2010.24.2.1.

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ABSTRACT: Many companies today utilize interactive data visualization to present accounting information to external users on their investor relations websites and to internal users in applications such as enterprise resource planning, Balanced Scorecard, network security, and fraud detection systems. We develop a taxonomy for examining the current state of interactive data visualization research related to accounting decision making. We organize our review around three themes: the relationship between task characteristics and interactive data visualization techniques, the relationship between decision maker characteristics and interactive data visualization techniques, and the impact of interactive data visualization techniques on decision processes and outcomes. The review categorizes relevant research, describes the research questions addressed, and suggests avenues for further research.

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Choe, Jong-Min, and Jinjoo Lee. "Factors affecting relationships between the contextual variables and the information characteristics of accounting information systems." Information Processing & Management 29, no. 4 (July 1993): 471–86. http://dx.doi.org/10.1016/0306-4573(93)90043-d.

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OLOMSKAYA, Ekaterina V., and Andrei A. AKSENT'EV. "Filling in the gaps in bookkeeping and tax accounting: A comparative analysis of international and Russian practices." International Accounting 24, no. 3 (March 15, 2021): 338–68. http://dx.doi.org/10.24891/ia.24.3.338.

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Subject. This article explores the origination of the differences between bookkeeping and tax accounting, and their impact on decision-making. Objectives. The article aims to examine the reasons for the discrepancies between bookkeeping and tax accounting, reveal some aspects of accounting of differences from the position of their registration in a uniform accounting system or two parallel systems, if available, and determine the impact of such gaps on investment and management decisions. Methods. For the study, we used analysis and synthesis, observation, comparison, and the dialectical and data collection methods. Results. The article reveals the key features of the interaction between bookkeeping and tax accounting in Russia and foreign countries. It justifies that in today's economic realities, addressing shortcomings between these information systems is not a necessity, and shows the possible impact of differences on investment decisions. The article also graphically presents the application of cost-plus and balance-based methods of accounting for deferred taxes depending on the way information systems are organized, as well as their comparative characteristics. Conclusions and Relevance. The discrepancies between the two accounting systems provide an opportunity to assess the impact of tax planning on drawing a veil over the accounting profit. Studying the cost and balance methods, as well as the dialectic of the interaction of tax planning with the accounting information system, remain relevant. The results of the study can be useful to accounting and tax specialists, and other stakeholders who are studying the interactions of these information systems.

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Journal articles on the topic 'Accounting information system characteristics'

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