Accounting Information Systems (AIS) as computer-based systems that processes financial information and supports decision tasks have been implemented in most organizations but, but they still encounter a lack of Intelligence in their decision-making processes. Models and methods to evaluate and assess the Intelligence-level of Accounting Information Systems can be useful in deploying suitable b...

In 1986, the Audit Education Committee of the Audit Section of the world’s foremost accounting scholarly association – the American Accounting Association – concluded that knowledge of business systems was important to the study of auditing but best acquired prior to taking auditing. Although the close relationship between the accounting information systems (AIS) and auditing courses has been r...

This paper reports some findings from a wider pilot research study that addresses the Accounting Information Systems (AIS) development/acquisition practices adopted by a sample of Greek companies. Organizations, worldwide, realize that existing AIS are not flexible enough to adapt to rapidly changing conditions induced by globalization and new business paradigms. Many companies, despite high re...

Success in the implementation of the accounting information systems (AIS) / enterprise research planning (ERP) systems is critical to organizations. With the high failure rate of AIS/ERP systems implementation, it is important to study the important factors that impact systems implementation, as well as the links to measurable organizations outcomes. Additionally, regardless of the size of a co...

Given the vast evolution of information technology (IT), and seeming omniscience Internet Things (IoT), future career prospect accountants would also be altered in some ways. Accounting education underpins prospects accounting system (AIS) is among major syllabus education. More than any other subject, pedagogy AIS revolves around a set dynamic tools developments that force different manner cou...

This study investigates the factors that influence accounting information systems (AIS) adoption among accountants. Drawing on the unified theory of acceptance and use of technology (UTAUT), the task–technology fit (TTF) model and the institutional theory, we developed a research model for AIS adoption by accountants. Data was collected from 216 accountants and multiple linear regression was em...

All organizations need information as a basis for decision making. Information has become major resource most organizations, both profit and nonprofit organization. In recent years, Accounting Systems (AIS) system that is very important in an organization because it generates the To prevent minimize errors frauds applying accounting order to generate internal control needs be applied inside sys...

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...