The rapid development of IT, availability of user friendly accounting software and the increased competition have forced companies to adapt CAIS in order to remain competitive whereas threats to CAIS are unavoidable in the dynamic environment. In this scenario, security controls of CAIS are vital to the organizations. This study examines the existence and adequacy of implemented computerized ac...

Previously, governments have responded to the impacts of economic failures and consequently have developed more regulations to protect employees, customers, shareholders and the economic wellbeing of the state. Our research addresses how Accounting Information Systems (AIS) may act as carriers for institutionalised practices associated with maintaining regulatory compliance within the context o...

decision making process requires information. accounting is the most important source of information. in 1998, the international federation of accountants issued a statement about the scope and using of accounting. it identified 4 stages for using accounting information: cost determination, planning and financial control, reduction of resources waste and creation the value. this study was desig...

This paper reports some findings from a wider pilot research study that addresses the Accounting Information Systems (AIS) development/acquisition practices adopted by a sample of Greek companies. Organizations, worldwide, realize that existing AIS are not flexible enough to adapt to rapidly changing conditions induced by globalization and new business paradigms. Many companies, despite high re...

Decision making process requires information. Accounting is the most important source of information. In 1998, the international federation of accountants issued a statement about the scope and using of accounting. It identified 4 stages for using accounting information: cost determination, planning and financial control, reduction of resources waste and creation the value. This study was desig...

This research proposes an ontological model for accounting information systems (AIS) based on the Bunge-Wand-Weber (BWW) modeling constructs. The proposed model is derived from the Resource-Event-Agent (REA) accounting model. REA is a well-known model for AIS and has recently been proposed as an AIS domain ontology. REA is grounded on event-based accounting theories and its sound underlying con...

This study investigates the impact that software utilization may have on students’ knowledge acquisition of the accounting cycle, a fundamental concept in business. Differences in knowledge acquisition are examined between three groups of students: those who completed a business case 1) manually using the traditional pencil and paper approach, 2) using software, and 3) first manually and then u...

This study examines the relationships of organization support, user characteristics, task characteristics, and intranet characteristics for using intranet applications to support Management Accounting in Hong Kong public hospitals. The research attempted to identify how the interactions of these antecedents helped to achieve Intranet User Information Satisfaction (IUIS) and thus efficiency of M...

Success in the implementation of the accounting information systems (AIS) / enterprise research planning (ERP) systems is critical to organizations. With the high failure rate of AIS/ERP systems implementation, it is important to study the important factors that impact systems implementation, as well as the links to measurable organizations outcomes. Additionally, regardless of the size of a co...

The industrial revolution 4.0 increases business competition and the increasing need for accounting information strategic decision making. Accounting is financial needed by managers to predict determine company's policies in future, however, current condition of many companies has not been able produce quality which an impact on production inappropriate policies. This study aims how much strate...