The purpose of this study was to determine the influence of organizational factors (management commitment, organizational culture and organizational structure) to the quality of the accounting information system and its implications on the quality of accounting information. The unit of analysis in this study is the accounting staff of 33 cooperatives in Bandung-Indonesia. The results showed tha...

Purpose – The purpose of this paper is to test the hypothesis that there is a significant positive relationship between the perceptions of internal auditors about the critical success factors and their perceptions of data quality in accounting information systems (AISs). Design/methodology/approachThe survey method was used to collect data for testing the proposed hyppthesis. Data were collecte...

In this article, we describe proven and exciting new analytics for testing hypotheses using empirical/ archival financial accounting data. Our study seeks to (1) inform business professionals about state-of-the-art methods and evidence from accounting research and (2) trigger academics to pursue new creative cross-disciplinary research in business, economics, law, and related social science fie...

Advances in computing and multimedia technologies allow many accounting documents to be digitized within little cost for effective storage and access. Moreover, the amount of accounting documents is increasing rapidly, this leads to the need of developing some mechanisms to effectively manage those (semi-structured) digital accounting documents for future accounting information systems (AIS). I...

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...