The Effect of Accounting Information Systems in Accounting

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International Journal of Advanced Computer Research (ISSN (print):
Abstracts
Generally, ICT have improved the quality of
professional services in the accounting
organization. The study have achieved the level of
accounting information systems usage, and the
perceptions of TAM factors such perceived ease of
use, perceived usefulness, attitudes towards use, and
behaviors inten
tion were determine. The usage of
AIS performance of organization factors and social
factors was also used to determined computerized
accounting information systems in different
financial institutions in South Africa.
To attain this
objective, a total of 104 were participated by survey
questionnaires, usage of accounting information
systems were majorities’ staffs mainly. Hypothesis
was tested; using paired sampled T
–
test and multiple
regression analysis. Authors have f
ound that all
four TAM factors have significant influence in
using computerized Accounting Information
Systems in South Africa context.
Keywords
Accounting, Accounting information systems,
Professional Practice, Accounting Organization, South
Africa
1.
Introduction
ICT has become a majorly tools for rendering or
providing a competitive advantage for companies,
most especially banking industries, financial
institutions and the accounting professions, in terms
of the number of computers in use and the lev
el of
information technology infrastructure (Odubanjo,
2009). Communication technology deals with the
physical devices and software that link
various
computer hardware components and transfer data
from one physical location to another.
Awosejo, O.J
,
Department of Business Informatics, Tshwane
University of Technology, Pretoria, South Africa
.
Kekwaletswe, R, M
,
Department of Business Informatics,
Tshwane University of Technology, Pretoria, South Africa.
Pretorius, P
,
Department of Business Informatic
s, Tshwane
University of Technology, Pretoria, South Africa
.
Zuva,
T
De
partment of Computer System Engineering
,
Tshwane University of Technology, Pretoria, South Africa.
(Romney, 2009) AIS helps business units and solve
long
–
term problems of managers in th
e areas of final
price, costs and cash flow through providing
information to support and supervise companies in
the dynamic and competitive environment, and to
help the integration of companies and the operational
considerations in a profit way. Ismail (20
09)
examined accounting information systems (AIS)
effectiveness and their influence factors in a specific
context of small and medium manufacturing
enterprises (SMEs) in Malaysia. He used a proposed
model to examine the impact of AIS sophistication,
manage
r participation in AIS implementation,
manager AIS knowledge, and effectiveness of
external experts such as vendors, consultants,
government agencies and accounting firms in AIS
effectiveness. The result shows that manager
accounting knowledge, effectivene
ss of vendors and
accounting firms make no significant contribution to
AIS effectiveness. Overall, the study encourages the
managers of SMEs to acquire sufficient accounting
information systems knowledge for a better
understanding about the business inform
ation
requirement. By doing this, it will enable SMEs to
learn from AIS implementation so that opportunities
can be recognized, with initiative to support
information needs.
Abdullah (2009) investigated AIS
based on the usefulness and ease of use only. He,
Furthermore term the behavioral and performance
change of technology acceptance are expected to
occur through performance application to business
functions of public sector
organizations
in Tripoli,
Libya. The change was measured through the level of
acceptance of technology. The research confirmed
that the relationship between perceived usefulness
and ease of use contributes positively to AIS
adoption among public sector
organizations
. S
ori
(2009) also examined the use of accounting
information systems (AIS) and their contribution to
knowledge management and the strategic role of an
organization
. He used a construction company as a
case study to examine the use of AIS. The company
used au
tomated AIS as contract plus financial and a
project accounting package commercially developed
by a private company. The users of this automated
system are the people operating within and outside
the company, and they generate the systems for
decision
–
maki
ng. The role played by AIS enhances
an
organization’s
accounting functions and adds
International Journal of Advanced Computer Research (ISSN (print):
2249
–
7277
ISSN (online):
2277
–
7970)
Volume
–
3 Number
–
3
Issue
–
12 September
–
2013
143
value. Using these automated systems helps to
overcome weaknesses in data processing. The study
involves upgrading human skills and developing
accounting software to speed
up accounting work in
the construction firms. AIS is an important
mechanism of an organization that is vital for
effective management decision making in controlling
organization (Zymrmm, 1995). Generally, benefits of
AIS has impacted decision making proce
ss, purchase,
software applications, performance evolution,
internal control, external control and this have
facilitate companies transaction in South Africa
organization.
2.
The role of Accounting
Information System
The role of accounting information
systems was
summaries according (Sealehi, 2011) is a system that
operate functions of data gathering, processing,
categorizing, and reporting financial events with the
aims of providing relevant information for the
purpose of storing information keeping in
ventories
records and decision making, and also provides
financial report on a daily and weekly basis. This
study have shown that successful implementation of
accounting information systems has benefits,
improvement in work qualities, improved flow of
prod
uct, improved flexibility, multifunctional ability,
motivation of using software application, problem
solving capability of employees, increased
productivity and performance in terms of production
cost, and finally increased emphasis on suppliers
integrat
ion. All these mentions make accounting
information systems so unique and advantageous in
use.
3.
Objectives of the study
To achieve this aim, the following use research
objectives:
?
To investigate of the social factors
influencing the use of AIS.
?
To investigate of the
organizational
factors
influencing the use of AIS.
?
To investigate TAM variable influencing the
role of AIS
?
To determine the role of AIS is used by
accounting firm to achieve their intended
purpose
4.
Theoretical framework and
Background
A review of the literature on AIS and the advantage
of AIS were discussed in the previous study, in order
to establish the theoretical frame work of the research
model and to derive the hypotheses that can explain
accountant
behavior
towards the role of AIS in an
organization’s
setting. This study have examines
some theories in the domain of the information
systems environment, and explored social factors and
organizational
behavior
and the technology
acceptance model (TAM) variables.
In the past, technology acceptance model (TAM)
represents an important theoretical contribution
towards the understanding of AIS (Davis, 1989).
The
focus on the theory
–
based model of TAM by (Davis,
1989) explains computer usage
behavior
towards the
rol
e of accounting information systems. The goals of
TAM also provided an explanation of the
determinants of computer acceptance that are
generally capable of explaining user
behavior
across
a broad range of end
–
user computer technology and
user populations.
(Davis, 1993) predicting human
behavior
and suggests how users come to accept and
use a technology and proposes that when a person is
adopting a new technology, a number of factors such
as the perceived usefulness, perceived ease of use,
attitude towards u
se and
behavior
intention can
influence their decision about how and when he or
she will use it. Also (Bergeron, 1995) implies TAM
framework, as a theory from social psychology,
explicitly shows the social, cultural, individual and
organizational
factors that influence the
behavior
.
Davis developed TAM framework, while under
contract to IBM Canada Limited to evaluate the
market potential for a variety of the then
–
emerging
PC
–
based applications in the area of multimedia,
image processing, and pen
–
b
ased computer in order
to guide investment in a new development.
Dalci (2009) study of social influence was motivated
by his interest in understanding the change brought
about in individual attitude by external input, in such
as information communicated
to easy them.
Specifically, his research attempted to understand
whether the change in attitude resulting from external
stimuli was a temporary superficial change or a more
lasting change that became integrated in the person’s
value systems. He suggested t
hat change in attitude
and action is produced by social influence. His study
employs a theory
–
based model to investigate and
examine the social, individual,
organizational
and

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