This paper aims to explore the influence of Accounting Information System (AIS) success or effectiveness factors namely system quality, information quality, service quality and training quality on the organizational benefits of listed Jordanian firms using a DeLone and McLean Information System (IS) success model. To achieve the purpose of this research, the collected data of 117 Chief Finance Officer (CFO) who are operating in the listed Jordanian firms that had already implemented AIS was analyzed via Partial Least Squares-Structural Equation Modeling (PLS-SEM) to test the research model. The results show that information quality, service quality and training quality had positive and a significant contribution on the organizational benefits. However, system quality did not have any significant impact on the organi-zational benefits in context of this research. Lastly, the implications of these results for both researchers and practitioners were discussed at the end of this paper.

The advent of cloud accounting is a relatively recent development that has had a significant impact on the operation of financial companies. Within this framework, there is a paucity of information regarding the elements that may influence the adoption of cloud accounting information systems. This study builds an effect model based on the information system success theory, and then experimentally evaluates it with data from 391 employees working in Jordanian financial organizations using structural equation modeling (SEM). The results of these tests are presented. It was discovered that concepts such as perceived utility, information quality, system quality, and service quality had an effect on the adoption of cloud accounting information systems.

In very small organizations, the role of the manager in the choice and implementation of tools is predominant. In these entities, resources are scarce and accounting information systems are not very formalized. In this research work, we therefore sought to identify the typical profile of this manager and to understand his propensity to use accounting data. Several recent studies have highlighted the relevance of the concept of organizational bricolage to analyze the practices of small businesses. With this in mind, we have sought to explore the ways in which managers of small businesses use accounting information systems. For this, we opted for the qualitative research method based on semi-structured interviews with managers of small Tunisian companies. To conduct this study, we used a qualitative methodology. 36 companies were selected for study. The cross-site case study was favored because it maximizes generalization bias. Finally, the profile of the manager has an influence on the SIC and induces a type of MSE. The results of our research led to the conclusion that there are three types of small business leaders: survivalists, emerging and structured.

Organizational culture has been documented as a driving force of the acceptance of accounting information systems in business and accounting information quality; whereas accounting information quality as a causation of the acceptance of accounting information systems in business. The acceptance of accounting information systems in business could mediate the causal connection from organizational culture to accounting information quality. Nonetheless, nearly none of the projects has assessed the mediating role of the acceptance of accounting information systems in business, especially in Vietnam as a developing country. The current research tries to investigate the mediation of the acceptance of accounting information systems in business in the research model. The findings indicate that the acceptance of accounting information systems in business transmits part of the influence of organizational culture on accounting information quality. The current research could make some contributions to how executives ought to decide on organizational culture as well as on the acceptance of accounting information systems in business so that their organizational performance could be improved.

This research aims to study the effect of the human resources cycle in improving the effectiveness of the accounting information system in Jordanian banks by measuring the effect of the number of employees, total training expenditures, the total of salaries and rewarding workers and the total expenditures of workers in Jordanian banks on improving the effectiveness of the accounting information system in Jordanian banks through the net profit after tax deduction for the years from 2010 to 2019. The results of the study indicate that there is a statistically significant effect at the level of confidence of 5% for the number of employees, total training expenditures, and total employee expenditures on improving the effectiveness of the information system in Jordanian banks and the absence of a statistically significant relationship to the effect of total salaries and remunerations of workers, as the parameter was -5.934. The study recommended measuring the effect of the human resources cycle in improving the effectiveness of the information system in Jordanian banks in terms of liquidity and solvency, and in other business sectors.

This paper aims to study the effect of using information technology on the quality of the accounting information by studying the dimensions of information technology (collecting, processing, storing, and sending data, and information) with a field study on the Nile Bank in Sudan. The researchers followed some descriptive analytical approach to conduct the field study. Researchers distributed (120) questionnaires and (104) of them were collected. The study concluded that dimensions of information technology (collecting, processing, storing, and transmitting data, and information) impact the dimensions of accounting information quality (relevance, reliability, understandability, consistency, comparability).

This paper increases the understanding of the quality of accounting information systems in emerging economies, using data from Vietnam as an example. The quality of accounting information systems is a measure combining system quality and information quality. It is important to figure out what aspects of this measure are critical for business to enhance firm performance. This research investigates the level of accounting information system quality and examines the relationships between system quality and firm size, information quality and firm size, system quality and business sector as well as information quality and business sector, respectively. We employed descriptive statistics to illustrate the quality of accounting information systems and One-Way ANOVA to test four hypotheses. The descriptive statistics results demonstrate the level of system quality and information quality, in general, is not excellent. And there are differences in system quality and information quality in each business sector groups and firm size groups. The test result highlights a relationship between system quality and firm size but there are no links between information quality and firm size, system quality and business sector, and information quality and business sector. In conclusion, the paper extends the literature of the quality of accounting information systems and assists state agencies and executives to have a framework to improve the business performance as well.

In this paper, we address the management’s decision making process and examine the effect of accounting information system (AIS) in PARS GARMA holding organization in making sound and effective decisions and inform the reader on how AIS influences on the management decisions in 6 major perspectives including quality, accuracy, economic, validity, speed and on time concepts. The major source of data to this research is primary data through the administration of questionnaires. Regression and correlation analysis was used for the data analysis. The findings show that accounting information system had a significant and positive role in PARS GARMA holding management decisions process in several perspectives but AIS had no significant impact on speed of decision making.

The primary objective of this paper is to detect factors influencing the alignment of accounting information systems for firms in manufacturing sector listed on Tehran Stock Exchange. The concept of alignment has been investigated for many years, and strategic alignment plays essential role in increasing company performance. This paper investigates different levels of alignment and studies the factors, which influence alignment. More specifically, the work concentrates on the alignment between the requirements for accounting information (AIS requirements) and the capacity of accounting systems (AIS capacity) to build the information, in the specific context of manufacturing in Iran. The research sample consists of 216 companies over the period 2011-2007. The fit between these two sets was explored based on the moderation method and evidences indicate that AIS alignment in some firms was high. In addition, the relationship between the dependent variable and independent variables through multiple regressions yields a positive relationship between these variables.