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The Effect of Organizational Culture on the Quality of Accounting Information Systems: Evidence From Vietnam

open access: yesSAGE Open, 2022
One of the approaches to assessing the organizational culture is to understand its effect on management functions, including the quality of accounting information systems.
Vu Thi Thanh Binh   +2 more
doaj   +2 more sources

The Impact of Digitalization on the Quality of Accounting Information. The Case of Algeria [PDF]

open access: yesAudit Financiar, 2022
This study aims to identify the impact of the digitalization of accounting information systems on the quality of accounting information, as applied to accountant experts.
Mehdi BOUCHETARA
doaj   +1 more source

The effect of information technology on the quality of accounting information [PDF]

open access: yesAccounting, 2021
This paper aims to study the effect of using information technology on the quality of the accounting information by studying the dimensions of information technology (collecting, processing, storing, and sending data, and information) with a field study ...
Abdelraheem, Abubkr Ahmed Elhadi   +3 more
doaj   +1 more source

The effect of organizational culture on quality of accounting information: Mediating the role of accounting information system [PDF]

open access: yesAccounting, 2021
Organizational culture has been documented as a driving force of the acceptance of accounting information systems in business and accounting information quality; whereas accounting information quality as a causation of the acceptance of accounting ...
Huynh, Quang Linh
doaj   +1 more source

FACTORS AFFECTING THE QUALITY OF ACCOUNTING INFORMATION: THE ROLE OF ACCOUNTING INFORMATION SYSTEMS

open access: yesJurnal Riset Akuntansi Kontemporer, 2022
This study aims at determining the effects of organizational structure, organizational culture and user abilities on the quality of accounting information systems and the implications for accounting information quality.
Riska Evi Yanti, Caecilia Widi Pratiwi
doaj   +1 more source

The Accounting Information Quality – A Bibliometric Analysis

open access: yesCECCAR Business Review, 2021
The concept of accounting information quality has a variety of approaches in accounting research, raising serious debates among both academics and professionals.
Dorel MATEȘ, Daniela PORDEA
doaj   +1 more source

The Quality of Accounting Information: Relevance or Value-Relevance?

open access: yesAsian Journal of Accounting Perspectives, 2019
Research aim: This paper critically evaluates the qualitative characteristics of accounting information that can be drawn from the Financial Accounting Standard Board (FASB)/International Accounting Standard Board (IASB) Conceptual Framework and Value ...
Nasrin Azar   +2 more
doaj   +7 more sources

The Impact of IFRS Adoption on the Quality of Accounting Information: Systematic Literature Review [PDF]

open access: yesОблік і фінанси, 2021
The quality of accounting information cannot be separated from the adopted accounting standards. More than 87% of countries worldwide have implemented IFRS standards as financial guidelines in their countries.
Achmad Farid Dedyansyah   +2 more
doaj   +1 more source

Impact of Key Audit Matters on Accounting Information Management by REA Model [PDF]

open access: yesSHS Web of Conferences, 2022
High-quality accounting information can help enterprises improve their operating conditions and provide useful information for other stakeholders in the market to make decisions.
Du Na
doaj   +1 more source

Impact of Accountant Resource on Quality of Accounting Information System: Evidence from Vietnamese Small and Medium Enterprises [PDF]

open access: yesACRN Journal of Finance and Risk Perspectives, 2020
Improving the quality of accounting information systems through accountant resources is beneficial to the performance and sustainable development of SMEs. This study investigated the impact of accountant resources on the quality of accounting information
Vu Thi Thanh Binh   +3 more
doaj   +1 more source

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