The current research study was carried out to explore the mediating influence of management awareness on relationship between employee empowerment and accounting information systems (AIS) outcomes. A quantitative approach adopted through distribution an online questionnaire (97) financial managers within banks in Jordan. SPSS used order analyze primary data, it seen that mediates AIS outcomes, ...

Purpose: The aim of this study is to examine the mediating role accounting information quality in relationship between system and organizational performance rural banks Province Bali-Indonesia. Theoretical framework: This research builds on work DeLone McLean, regarding systems success. Design/methodology/approach: data for were collected using a questionnaire sent director Bali-Indonesia as ma...

For decades, one of the main concerns both practitioners and academics has been business value dynamic accounting information systems (DAIS). A number studies have demonstrated positive effects capability on overall organizational performance, but our understanding processes capabilities through which such gains are achieved remains limited due to a lack focus turbulent environment. As result, ...

Nowadays, many businesses recognize the importance of digitization as a strategic advantage to maintain competitiveness. As result, current research aims investigate three significant factors that influence digital transformation: innovation (DI), orientation (DO), and accounting information system (AIS). These are supposed impact financial success performance firms. The objective this study is...

in last decade it is almost impossible to not seen anything about water resource crisis and water shortage in natural resources exploitation and use reports. such information encourages decision makers and researchers to looking for solutions in relation to this problem and sustainable management of water resources. in this regard, first step towards sustainable management of water resources is...

This paper empirically examines various incentives facing managers of Australian life insurers to voluntarily use actuarial-based income smoothing techniques (AIS). AIS were subsequently incorporated into jointly-developed Australian and New Zealand life insurance accounting standards (LIAS) issued in 1997. The propensity of managers to voluntarily use AIS is predicted to be related to the firm...

We report on an empirical investigation of the internationalization of an online community of practice situated in academe and which fosters among its members communication and collaboration. Attracting additional active participants throughout the world is an important goal for many online professional communities. Based on theories and findings in the innovation diffusion and international bu...

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...