Results 11 to 20 of about 346,553 (260)
SAGE 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
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Systems, 2023 This study develops an empirical model for accounting information systems’ quality. The paper identifies the manufacturing industry, intensity of artificial intelligence (AI) adoption and internal control system quality as critical factors for the ...
Albertina Monteiro +3 more
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Cogent Business & ManagementThis 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.
Ngoc Tran Thanh Thuy
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Determinants of information system quality and data quality in management accounting [PDF]
Journal of Management Control, 2020 AbstractData quality is critical to adequately perform management accounting (MA) tasks, and information systems (IS) provide the data for the MA domain. However, IS can vary vastly across firms, which may influence the basis for rational decision making (i.e., data quality).
Thorsten Knauer +2 more
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Firms’ Investment Level and (In)Efficiency: The Role of Accounting Information System Quality
International Journal of Financial StudiesWe 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
Cláudia Pereira +3 more
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The spillover effect of tax system improvement: the evidence from accounting information quality
China Journal of Accounting StudiesThis paper examines whether improvements in a firm’s tax system impose positive spillover effects on its accounting system and accounting information quality.
Junxiong Fang +3 more
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Jurnal Akuntansi, 2021 The industrial revolution 4.0 increases business competition and the increasing need for accounting information for strategic decision making. Accounting information is financial information needed by managers to predict and determine the company's ...
Lilis Puspitawati
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JOURNAL OF ECONOMICS, FINANCE AND MANAGEMENT STUDIES, 2023 This study aims to examine the influence of the quality of accounting information systems, the quality of accounting information on the success of decision-making. Research data were collected using a questionnaire. This study uses organization as a unit of analysis. A total of 95 Rural Banks in Bali, Indonesia, participated in this study. The research
I Nyoman Sunarta, Partiwi Dwi Astuti
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Assessing Effect of The Factors that Influence Financial Reporting Information Quality
Akrual: Jurnal Akuntansi, 2021 A particular form of information used as user requirements for the process of decision-making. A qualified information is important for interested party who used that information to reduce uncertainty and knowledge upgrade on the specific concern areas ...
Icuk Rangga Bawono +2 more
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International Journal of Professional Business Review, 2023 Purpose: The aim of this study is to examine the mediating role of accounting information quality in the relationship between accounting information system quality and organizational performance in rural banks in the Province of Bali-Indonesia. Theoretical framework: This research builds on the work of DeLone and McLean, regarding information ...
Sunarta, I Nyoman, Astuti, Partiwi Dwi
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