The Impact of Internet Technologies on Accounting Information Systems

The Impact of Internet Technologies on Accounting Information Systems

Part III

Table 1

Table 1 above shows a seismic change in AIS due to the use of information technology. Accounting functional system approach was used in the research. The research suggests that AIS is a hybrid super system with three dynamics performing the roles of accounting data reporting and processing. These dynamics include social accounting system, accounting reporting system, and accounting processing system (Al-Joubory, 2007). Although numerical and non-numerical factors dominate the estimation of the effect of information technology on AIS.

Table 2

Table 2 above establishes that the relationship between information technologies (IT) was qualitatively investigated through the use of six case studies and particularly its impact on activities of accountants. The study discovered that there was a likelihood for change and decentralization of accounting activities. AIS implementation caused an improvement in the decision-making process of managers, including increased quality of financial reports, internal controls and facilitation of the company transaction process (Jawabreh & Alrabei, 2012).

Part IV

References

Al-Joubory, A. (2007). Exploring the impact of information technologies on AIS. Administrative Science, 34(2). Retrieved from https://pdfs.semanticscholar.org/195d/39063af7fcdd56b7fe848f2e805bfd59f039.pdf

Jawabreh, O. A., & Alrabei, A. M. (2012). The impact of accounting information system in planning, controlling and decision-making processes. Asian Journal of Finance & Accounting, 4(1), 173-188.