Accounting Information System and Financial Performance of Manufacturing Firms in Kenya

African Journal of Commercial Studies, Journal Year: 2025, Volume and Issue: 6(2), P. 26 - 35

Published: March 15, 2025

The integration of financial technologies has become a critical factor in enhancing the performance firms across various industries. This study explores role systems, including cash ledger data management platforms, automated payroll and accounting information systems (AIS), improving operational efficiency, accuracy, decision-making. Through an extensive literature review, assesses both benefits challenges associated with adopting these technologies. Findings indicate that contribute to streamlined reporting, improved compliance, enhanced strategic planning. However, small medium-sized enterprises (SMEs) manufacturing sector face significant challenges, high implementation costs, technical skill gaps, resistance technological change. Additionally, existing research tends focus on large corporations, leaving gaps understanding how SMEs can effectively implement benefit from despite resource limitations. underscores need for industry-specific technology adoption, particularly developing economies, where often struggle constraints regulatory complexities. Future studies should explore phased strategies, cost-effective solutions, long-term impact digital systems. By addressing develop tailored approaches ensuring sustainable growth performance.

Language: Английский

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The Role of Data Mining Techniques in the Decision-Making Process in Jordanian Commercial Banks

2019 IEEE Jordan International Joint Conference on Electrical Engineering and Information Technology (JEEIT), Journal Year: 2019, Volume and Issue: unknown, P. 726 - 730

Published: April 1, 2019

Technology is one of the most essential factors that affect business environment modern banking organizations, allowing new capabilities to support decision making process at all levels organizations influence immediate working environment. The use data mining important recommendations study will efficiency and effectiveness operations. technology strengthen knowledge base provide necessary assist Jordanian commercial industry in its decision-making process. purpose this examine role applying tools banks. To achieve objective, researchers descriptive analytical methodology based on questionnaire distributed members community.

Language: Английский

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Factors Affecting Regional Government Financial Statements: Evidence from Indonesia

Academic Journal of Interdisciplinary Studies, Journal Year: 2020, Volume and Issue: 9(2), P. 89 - 89

Published: March 10, 2020

The purpose of this study is to test and empirically prove the influence human resource capacity, application government accounting standards, use information technology, internal control systems, financial supervision on quality local statements. problem in that reports still uneven, level compliance with laws regulations regarding reporting lacking. standards have not been implemented consistently. This research method uses quantitative data by distributing questionnaires. population Regional Government Brebes Regency a sample 40 SKPD offices, determination based purposive sampling criteria for officials each who authority over recording, preparation, finances. used process SPSS 25. classical assumption test, hypothesis testing, multiple regression analysis. results indicate Capacity Human Resources Government's Internal Control System has positive effect Quality Information Financial Statements. Application SAP, Utilization Technology, Oversight do affect

Language: Английский

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PENGARUH KARAKTERISTIK SISTEM INFORMASI AKUNTANSI TERHADAP KINERJA MANAJERIAL (STUDI KASUS PADA PT BANK PEMBANGUNAN DAERAH JAMBI)

Jurnal Manajemen Terapan dan Keuangan, Journal Year: 2017, Volume and Issue: 6(3), P. 208 - 219

Published: Dec. 10, 2017

Bank Pembangunan Daerah Provinsi Jambi merupakan salah satu perbankan yang menghadapi persaingan dengan bank lainnya. Hal ini menuntut pihak manajemen harus memanfaatkan kemampuan ada secara maksimal, agar dapat memenangkan persaingan. Untuk satunya meningkatkan kinerja manajerial. Dalam usaha mencapai tujuan perusahaan maka diperlukan sistem akuntansi baik. Fungsi mendasar dalam adalah menyediakan informasi yanng sangat penting pengambilan keputusan dan membantu manajer mengendalikan aktivitasnya, sehingga diharapkan tujuannya. Penelitian bertujuan untuk mengetahui pengaruh karakteristik akuntansiterhadap manajerial pada Jambi. menggunakan metode deskriptif kuantitatif pendekatan survey. Indikator mengukur broadscope, agregasi, integrasi timeliness. Adapun diukur faktorkemampuan membuat perencanaan, target melakukan kiprahnya diluar perusahaan. terdiri atas variabel sebagai bebas terikat. Hasil menunjukkan terdapat terhadap Variabel paling dominan atau besar pengaruhnya Timeliness (tepat waktu).

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An analysis of the need for ES and AI in accounting education

Accounting Education, Journal Year: 1995, Volume and Issue: 4(3), P. 259 - 269

Published: Sept. 1, 1995

Through a survey of the membership Artificial Intelligence/Expert Systems (AI/ES) section American Accounting Association, this study examines opinions subset accounting educators about inclusion ES and AI in curriculum. The majority these indicated that at undergraduate level, they supplement texbook materials with readings which discuss systems currently use auditing practice, while graduate level both supplemental hands-on projects. A comparison between what respondents felt to be important topics is included selection information textbooks found texbooks inadequate somewhat misdirected. This group were evenly split on whether or not an ES/AI course should required part 150-hour programs.

Language: Английский

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Research on the role of accounting information systems in improving the performance of small and medium-sized enterprises

International Review, Journal Year: 2024, Volume and Issue: 3-4, P. 209 - 218

Published: Jan. 1, 2024

Investigating the role of accounting information systems (AIS) in improving performance small and medium enterprises (SMEs) represents subject this study. The aim study is to identify predictors that are significant from perspective enhancing SMEs (SMEs). research included 128 respondents a random sample, including accountants financial managers Republic Serbia. results indicated positive negative when observing systems, which important for identifying factors key importance creation an AIS broad base process effective management organizations, their improvement. Furthermore, would be relevant implementation system were identified.

Language: Английский

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A spreadsheet approach to stochastic financial modeling

Journal of Accounting Education, Journal Year: 1992, Volume and Issue: 10(2), P. 321 - 327

Published: Sept. 1, 1992

Language: Английский

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EFFECT OF EDUCATION AND TRAINING (DIKLAT / BIMTEK), UNDERSTANDING OF REGIONAL FINANCIAL ACCOUNTING SYSTEMS (SIMDA) ON PERFORMANCE OF REGIONAL FINANCIAL MANAGEMENT

BIMA Journal (Business Management & Accounting Journal), Journal Year: 2020, Volume and Issue: 1(1), P. 61 - 72

Published: March 9, 2020

This study examines the effect of Education and Training (Diklat / Bimtek), Understanding Regional Financial Accounting System (Simda) on Performance regional financial managers. research was conducted 60 managers in 33 Government Work Units (SKPD) Bengkulu City Government. collected data by giving questionnaires to respondents. Research were processed using SPSS program.The results prove that has a positive performance proves better management carried out government towards Diklat Bimtek, understanding Simda which is owned SKPD, continue improve existing Bimtek model, together with increasing local SKPD.

Language: Английский

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PENERAPAN E-AUDIT DALAM PEMERIKSAN PAJAK: STUDI KASUS PADA PT AA TAHUN PAJAK 2016

JURNAL PAJAK INDONESIA (Indonesian Tax Review), Journal Year: 2019, Volume and Issue: 2(1), P. 106 - 113

Published: Sept. 25, 2019

Pesatnya perkembangan teknologi telah membuat wajib pajak ikut menggunakan Informasi dan komunikasi dalam melakukan pembukuan atau pencatatan nya yang hal ini kita sebut sebagai Sistem Informasi. Ouput dari sistem informasi tersebut didominasi oleh data/informasi format elektronik. Implikasi adanya data elektronik tersebut, maka pemeriksa harus dapat menangani menggunakannya bukti audit pemeriksan pajak. Untuk mendukung penanganan Direktorat Jenderal Pajak memberikan suatu pedoman disebut dengan “e-Audit” rangka mengakses dan/atau mengunduh dikelola secara serta mengolahnya sehingga memperlancar pelaksanaan pemeriksaan. Dalam tulisan ini, peneliti memaparkan bagaimana penerapan untuk memperoleh mengolah membuatnya menjadi kompeten cukup Pemeriksaan pada PT AA tahun 2016.

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Brazilian and Romanian Decision-Makers:Is their Decision Behaviour Different? Evidence from an Empirical Study

Current Science, Journal Year: 2019, Volume and Issue: 116(3), P. 445 - 445

Published: Feb. 10, 2019

There are two types of processes involved while making a decision: controlled process, which is rational, with introspective access and an automatic one, called experiential or decision by expertise.Both depend on the use information influenced social affective factors.The present study aims to identify differences between behaviour adopted managers in Brazil Romania, when decisions related budget level estimation.The quantitative data were collected via ten-point scale questionnaire Brazilian Romanian samples comprised MBA students.The analysed using structural equation modelling estimated means PLS methodology.Our results show that search social-affective factors influence both rational expertise however, distinct degrees.Distinctions could arise based cultural decision-makers.

Language: Английский

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