Management accounting highlights the use of accounting information for decision making and optimal control and management of executives in organizations. Accounting information is provided comprehensively by the accounting information system (AIS). To develop the AIS, the maturity of the system should be determined. In this regard, the first step is to identify and categorize maturity factors a...

This study aims at investigating the factors that affect a user’s satisfaction of accounting information systems based on the quality and the perceived usefulness of such systems, and the quality of data involved. The paper analyses the given factors on data collected from Bank Sumut,  Indonesia. In addition, this research also aims to find out whether the influence of perceived ease of use can...

Information Quality (IQ) Management plays a vital role in the process of Accounting Information Systems (AIS) adoption. IQ is emerging as a wellknown business problem in modern organisations. Specifically, the level of information quality is critical for all accounting processes, and has a significant impact on business decision-making. It must be noted that modern organisations rely heavily on...

The main objective of an accounting information system (AIS), a pre-eminently user-oriented system, is the collection and recording of data and information regarding events that have an economic impact upon organizations and the maintenance, processing and communication of information to internal and external stakeholders. The results of this study show that although AIS is very useful to Irani...

Companies need to report financial information to different stakeholders, using multiple generally accepted accounting principles (GAAP). Their Accounting Information System (AIS) needs to be able to comply with these GAAP. Since GAAP change frequently, the AIS needs to be evolvable. We use Normalized Systems Theory (NST) to adhere to the evolvability criterion. Our contribution to the problem ...

Purpose: This study aim for testing the effect of Top Management Support, Knowledge Accounting Employee, Use Information Technology on Quality System (AIS).
 Design/ methodology / approach: research is an associative quantitative research. The data used in this secondary data; previous book and journals references primary questionnaire spreaded to respondents. Technique collecting was usin...