The Effect of Accounting Information Systems in Accounting

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International Journal of Advanced Computer Research (ISSN (print):

Abstracts

Generally, ICT have improved the quality of

professional services in the accounting

organization. The study have achieved the level of

accounting information systems usage, and the

perceptions of TAM factors such perceived ease of

use, perceived usefulness, attitudes towards use, and

behaviors inten

tion were determine. The usage of

AIS performance of organization factors and social

factors was also used to determined computerized

accounting information systems in different

financial institutions in South Africa.

To attain this

objective, a total of 104 were participated by survey

questionnaires, usage of accounting information

systems were majoritiesí staffs mainly. Hypothesis

was tested; using paired sampled T

–

test and multiple

regression analysis. Authors have f

ound that all

four TAM factors have significant influence in

using computerized Accounting Information

Systems in South Africa context.

Keywords

Accounting, Accounting information systems,

Professional Practice, Accounting Organization, South

Africa

Introduction

ICT has become a majorly tools for rendering or

providing a competitive advantage for companies,

most especially banking industries, financial

institutions and the accounting professions, in terms

of the number of computers in use and the lev

el of

information technology infrastructure (Odubanjo,

2009). Communication technology deals with the

physical devices and software that link

various

computer hardware components and transfer data

from one physical location to another.

Awosejo, O.J

Department of Business Informatics, Tshwane

University of Technology, Pretoria, South Africa

Kekwaletswe, R, M

Department of Business Informatics,

Tshwane University of Technology, Pretoria, South Africa.

Pretorius, P

Department of Business Informatic

s, Tshwane

University of Technology, Pretoria, South Africa

Zuva,

partment of Computer System Engineering

Tshwane University of Technology, Pretoria, South Africa.

(Romney, 2009) AIS helps business units and solve

long

–

term problems of managers in th

e areas of final

price, costs and cash flow through providing

information to support and supervise companies in

the dynamic and competitive environment, and to

help the integration of companies and the operational

considerations in a profit way. Ismail (20

09)

examined accounting information systems (AIS)

effectiveness and their influence factors in a specific

context of small and medium manufacturing

enterprises (SMEs) in Malaysia. He used a proposed

model to examine the impact of AIS sophistication,

manage

r participation in AIS implementation,

manager AIS knowledge, and effectiveness of

external experts such as vendors, consultants,

government agencies and accounting firms in AIS

effectiveness. The result shows that manager

accounting knowledge, effectivene

ss of vendors and

accounting firms make no significant contribution to

AIS effectiveness. Overall, the study encourages the

managers of SMEs to acquire sufficient accounting

information systems knowledge for a better

understanding about the business inform

ation

requirement. By doing this, it will enable SMEs to

learn from AIS implementation so that opportunities

can be recognized, with initiative to support

information needs.

Abdullah (2009) investigated AIS

based on the usefulness and ease of use only. He,

Furthermore term the behavioral and performance

change of technology acceptance are expected to

occur through performance application to business

functions of public sector

organizations

in Tripoli,

Libya. The change was measured through the level of

acceptance of technology. The research confirmed

that the relationship between perceived usefulness

and ease of use contributes positively to AIS

adoption among public sector

organizations

. S

ori

(2009) also examined the use of accounting

information systems (AIS) and their contribution to

knowledge management and the strategic role of an

organization

. He used a construction company as a

case study to examine the use of AIS. The company

used au

tomated AIS as contract plus financial and a

project accounting package commercially developed

by a private company. The users of this automated

system are the people operating within and outside

the company, and they generate the systems for

decision

–

maki

ng. The role played by AIS enhances

organizationís

accounting functions and adds

International Journal of Advanced Computer Research (ISSN (print):

2249

–

7277

ISSN (online):

2277

–

7970)

Volume

–

3 Number

–

Issue

–

12 September

–

2013

143

value. Using these automated systems helps to

overcome weaknesses in data processing. The study

involves upgrading human skills and developing

accounting software to speed

up accounting work in

the construction firms. AIS is an important

mechanism of an organization that is vital for

effective management decision making in controlling

organization (Zymrmm, 1995). Generally, benefits of

AIS has impacted decision making proce

ss, purchase,

software applications, performance evolution,

internal control, external control and this have

facilitate companies transaction in South Africa

organization.

The role of Accounting

Information System

The role of accounting information

systems was

summaries according (Sealehi, 2011) is a system that

operate functions of data gathering, processing,

categorizing, and reporting financial events with the

aims of providing relevant information for the

purpose of storing information keeping in

ventories

records and decision making, and also provides

financial report on a daily and weekly basis. This

study have shown that successful implementation of

accounting information systems has benefits,

improvement in work qualities, improved flow of

prod

uct, improved flexibility, multifunctional ability,

motivation of using software application, problem

solving capability of employees, increased

productivity and performance in terms of production

cost, and finally increased emphasis on suppliers

integrat

ion. All these mentions make accounting

information systems so unique and advantageous in

use.

Objectives of the study

To achieve this aim, the following use research

objectives:

To investigate of the social factors

influencing the use of AIS.

To investigate of the

organizational

factors

influencing the use of AIS.

To investigate TAM variable influencing the

role of AIS

To determine the role of AIS is used by

accounting firm to achieve their intended

purpose

Theoretical framework and

Background

A review of the literature on AIS and the advantage

of AIS were discussed in the previous study, in order

to establish the theoretical frame work of the research

model and to derive the hypotheses that can explain

accountant

behavior

towards the role of AIS in an

organizationís

setting. This study have examines

some theories in the domain of the information

systems environment, and explored social factors and

organizational

behavior

and the technology

acceptance model (TAM) variables.

In the past, technology acceptance model (TAM)

represents an important theoretical contribution

towards the understanding of AIS (Davis, 1989).

The

focus on the theory

–

based model of TAM by (Davis,

1989) explains computer usage

behavior

towards the

rol

e of accounting information systems. The goals of

TAM also provided an explanation of the

determinants of computer acceptance that are

generally capable of explaining user

behavior

across

a broad range of end

–

user computer technology and

user populations.

(Davis, 1993) predicting human

behavior

and suggests how users come to accept and

use a technology and proposes that when a person is

adopting a new technology, a number of factors such

as the perceived usefulness, perceived ease of use,

attitude towards u

se and

behavior

intention can

influence their decision about how and when he or

she will use it. Also (Bergeron, 1995) implies TAM

framework, as a theory from social psychology,

explicitly shows the social, cultural, individual and

organizational

factors that influence the

behavior

Davis developed TAM framework, while under

contract to IBM Canada Limited to evaluate the

market potential for a variety of the then

–

emerging

–

based applications in the area of multimedia,

image processing, and pen

–

ased computer in order

to guide investment in a new development.

Dalci (2009) study of social influence was motivated

by his interest in understanding the change brought

about in individual attitude by external input, in such

as information communicated

to easy them.

Specifically, his research attempted to understand

whether the change in attitude resulting from external

stimuli was a temporary superficial change or a more

lasting change that became integrated in the personís

value systems. He suggested t

hat change in attitude

and action is produced by social influence. His study

employs a theory

–

based model to investigate and

examine the social, individual,

organizational

and

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