The Effect of Accounting Information Systems in Accounting

The Effect of Accounting Information Systems in Accounting Research Article Critique Should Include the Following: Article Overview , Analysis Implications, Research Limitations, Personal Perspective, Critique Summary Sources only the attached file. 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