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Effective Factors of an Accounting Information System towards Organizational Performance

Author :
  • Kazuhiro Takeyasu
  • Naswan Suharsono
Abstract
Organizational managers need information that is valid and accurate only in time to make suitable choices to achieve organizational priorities and goals. One of the most significant forms of information is financial information. A sound accounting Information System (AIS) is therefore essential for businesses. This research seeks to identify factors influencing the efficacy of AIS, which is a prerequisite for organizational performance improvements. The main objective of this paper is to examine the usefulness of AIS for organizational performance improvement. There are four categories of AIS success aspects: information quality, service quality, data quality, and system quality have been utilized as the performance determinants. The AIS consists of all relevant components that work together to gather, store and disseminate data for planning, reporting, collaboration, review, and decision-making. The influence of accounting information systems on organizational performance components such as performance management and financial performance is therefore investigated. The final result of this work shows that AIS is convenient and has a consequence on organizational performance.
Keywords : AIS, Organizational Performance, Managerial Knowledge, Efficiency
Volume 1 | Issue 4
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