COMPUTER BASED ACCOUNTING SYSTEMS

Computer Based Accounting Systems



Computer Based Accounting Systems

Introduction

A critical study topic in the areas of accounting and administration decision-making anxieties the fit of the accounting information system (AIS) with the organizational obligations for information connection and control. An AIS is characterised here as a computer-based system that methods economic information and carries conclusion jobs in the context of coordination and command of organizational activities. Prior accounting study has analyzed distinct forms of fit between an AIS and an organization's task expertise, structure, and natural environment (Chenhall; Gordon; Gordon; Kim; Macintosh and Mia). Although these previous forms have supplied helpful main headings for AIS study, they have not analyzed exact system conceive constructs in relative to system effectiveness. The present study adds to this body of publications by evolving a exact system conceive assemble, “AIS Integration,” and by analyzing its purposeful connection with seen system effectiveness. AIS Integration, in turn, is hypothesized to be a function of several contingency constraints that conceive organizational coordination and command requirements. Sources of contingency constraints on AIS conceive have been recognised through a reconsider of former accounting studies. In supplement, this study inserts constraints due to interorganizational interactions that have not been analyzed before in the accounting systems literature.

The set about in this study is reliable with the information-processing paradigm of organizational conceive (Daft; Galbraith and Tushman), which would propose that AIS conceive comprises a answer to the obligations for organizational coordination and command (OCC). AIS integration mentions to a specific conceive state where the system in its applied pattern can supply yield information that may be competently utilised to address OCC difficulties and requirements. Contingent variables, for example (a) the stage of formalization in the structure of an association (Hage and Simons), (b) interdependencies in information obligations between purposeful localities inside an association (Govindarajan and Thompson), and (c) dependencies due to interorganizational information distributing and electrical devices facts and numbers interchange (EDI) connections (Bakos; Srinivasan and Zaheer), leverage the span to which associations know-how distinct grades of coordination and command problems. AIS integration can determination adversities in coordination and command that are conceived by these contingent variables.

The reason of this study is to empirically analyze the connection between AIS integration and insights of system effectiveness. Specifically, it is hypothesized that to the span that AIS conceive presents for system integration, as necessitated by the three contingent variables cited overhead, the system would be seen as effective. This hypothesis is checked with facts and numbers assembled from companies in the United States utilising the review study method. Results partially affirm the hypothesis that the stage of fit between AIS integration and the contingent variables forecasts AIS effectiveness. There is more powerful support for the hypothesis when AIS effectiveness is characterised by decision-makers' approval with the correctness and supervising effectiveness of yield information than by the more customary delineation of approval with value of information content in system outputs.

The balance of the item is coordinated as follows: In the next part, study that concerns ...