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DOI: https://doi.org/10.34069/AI/2023.61.01.19
How to Cite:
Qadri, F.A., Altass, S., & Aman, Q. (2023). Examining the perceptions of executives regarding Accounting Information System
(AIS). Evidence from listed companies in Saudi Stock Exchange (TADAWUL). Amazonia Investiga, 12(61), 184-192.
https://doi.org/10.34069/AI/2023.61.01.19
Examining the perceptions of executives regarding accounting
information system (AIS). Evidence from listed companies in Saudi
stock exchange (TADAWUL).
(AIS)
()
Received: December 3, 2022 Accepted: January 30, 2023
Written by:
Faran Ahmad Qadri78
https://orcid.org/0000-0003-4892-0335
Sultan Altass79
https://orcid.org/0000-0003-3733-7400
Qaiser Aman80
https://orcid.org/0000-0003-4358-7940
Abstract
The present study was conducted to investigate
the effect of accounting information system
(AIS) on the firm performance of selected
companies listed in Tadawul, the stock exchange
of Kingdom of Saudi Arabia (KSA). Data was
collected through a self-administered online
questionnaire during 2022 from 180 executives
working at different levels in selected
companies. The sample size of the study included
51 listed companies from different sectors.
Corporate governance, customer satisfaction,
and profitability were the proxy variables used to
determine firm performance. The relationship
among the variables was subsequently tested by
multiple regression. The outcomes exhibited the
positive relationships among them.
.
Keywords: AIS, customer satisfaction,
corporate governance, profitability, KSA,
companies, regression.
Introduction
The Kingdom of Saudi Arabia (KSA) is one of
the top 18th economies in the world, and the
largest economy in the Middle East. KSA, an
78
Associate Professor, Accounting department, College of Business, King Abdulaziz University Jeddah, Rabigh Campus, Saudi
Arabia.
79
Vice Dean, College of Business, King Abdulaziz University Jeddah, Rabigh Campus, Saudi Arabia.
80
(Ph. D), Associate Professor, Accounting department, College of Business, King Abdulaziz University Jeddah, Rabigh Campus,
Saudi Arabia.
emerging market with great potential, has been
growing fast in the past decade. It has performed
best among all the emerging markets during the
Qadri, F.A., Altass, S., Aman, Q. / Volume 12 - Issue 61: 184-192 / January, 2023
Volume 12 - Issue 61
/ January 2023
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pandemic by making effective policies to combat
economic recession. The country has made
several economic and structural reforms in the
beginning of the year 2021 which include
permitting 100% ownership in some sectors to
foreign investors, no sales tax or (VAT); no
personal income tax or property tax; allowing
carry forward losses indefinitely; tax incentives
on investments made in undeveloped provinces
for 10-year, providing interest-free loans upto SR
3 million, exemption from import tariffs of spare
parts, raw materials, and plant machinery. All
these reforms were also appreciated by
International Monetary Fund (IMF) and
International Bank for Reconstruction and
Development (IBRD). Such reforms augment the
number of companies and make the very
competitive environment in KSA. Each and
every company would like to make continuous
innovation to survive amid heavily competitive
market. To pace up with innovation, companies
are using different information systems to like
management information system (MIS),
Transaction processing system (TPS), Executive
support system (ESS), and accounting
information system (AIS).
Accounting Information System (AIS) includes
all the tools and systems that are created for the
collecting and display of accounting information
(Esmeray, 2016). It is a discipline that
incorporates information systems, generally
construed, with theory and practice in accounting
and auditing. The related disciplines of MIS and
computer science, accounting, auditing, other
business disciplines like management and
marketing, as well as the fields of economics,
psychology, sociology, philosophy, and history,
are all used by AIS in this process (Trabulsi,
2018).
AIS is the instrument that help firms to develop
a competitive advantage. A company utilises an
AIS framework to gather, organise, process,
retrieve, and report its financial data so that
auditors, business analysts, managers, chief
financial officers (CFOs), regulators, and tax
authorities may use it. (Salehi et al, 2015). The
primary task of AIS is to collect and store data
about an organization's financial activities
efficiently and effectively. This includes
gathering transaction data from source
documents and recording transactions. Besides,
another function is to provide data that may be
used to make decisions, such as creating financial
reports, managerial reports, and ensuring that
controls are in place for proper data recording
and processing (Nizar, Ahmad, & Mohamad,
2016).
The concept of AIS has recently increased
attention from executives because it is beneficial
in the overall performance by boosting the
morale of employees, speeding up the task,
reducing the complaints. It has been one of the
key areas of accounting research. However,
empirical studies of AIS in the context of KSA
have been almost negligible. Considering
theoretical and contextual gaps on how AIS
affects firm performance, this study made an
attempt to test the implications of AIS on
corporate governance, profitability, and
customer satisfaction by collecting data through
online surveys from the top level managers,
conducted statistical analysis using regression
technique and discussed outcomes of the study.
This research was divided into many sections:
introduction, literature review, research gap,
objectives and hypotheses, research
methodology, results and discussions, and
conclusion.
Literature Review
Samuel (2013) used interview to examine the
role played by AIS in the effectiveness of
organization. The sample size was managers
working in automobile companies in Kenya. It
was found that AIS helps in making effective
decisions, higher productivity which reduced
costs, more profits due to higher sales, and
maintaining better coordination among different
departments. Neogy (2014) conducted a research
on two mobile telecommunication companies in
Bangladesh from 2008 to 2012. Data was
collected from high level executives including
Chartered Accountants and Cost and
Management Accountants. Chi square test was
used for analyzing data. It was revealed that AIS
gives opportunities for the selected
telecommunication companies to perform the
accounting functions more effectively and
efficiently and helps in the prevention of frauds.
Odero (2014) analyzed the relationship between
AIS quality and financial performance by
collecting data through questionnaires in Nairobi
County. The sample included 50 small and
medium business enterprises chosen from
different sectors. Binary logistic regression was
used to test the proposed relationship. The study
highlighted a positive relationship between the
quality of accounting information system and
ROI (proxy variable of financial performance) of
SMES in Nairobi County. The researcher
suggested for using computerized AIS for all
enterprises in the county to save time and to
enhance operational efficiency, reliability, and
for overall growth in the firms.
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Hanifi & Taleei (2015) tried to find out how the
decision making process is influenced by AIS in
ParsGrama, the popular firm in Iran. Data was
collected through questionnaires from the sample
of 115 respondents. The author tested the impact
of AIS through PLS-SEM on six different
components. The outcomes highlighted a
significant and positive role of AIS on quality,
accuracy, economic, validity, and on time.
However, the relationship was insignificant
between AIS and speed. Alnajjar (2017)
examined the effect of AIS on the organizational
performance of 74 SMEs in UAE. 150 self
administered questionnaires were distributed
online and offline to collect data from managers
working at top level in the selected SMES. The
author applied cronbach alpha for testing
reliability and SEM modeling for testing
hypotheses. It was found that knowledge held by
accounting managers and support received from
top management significantly affects AIS and
organizational performance.
Al Dalayeen (2018) in analyzed the role played
by AIS on the performance (financial) of the
large size companies in Jordan. The research
used questionnaires to collect data from the
sample of 540 managers working in selected
companies. AIS (independent variable) was
divided into four minor components like speed,
quality, work simplification, and security
whereas profitability and market share were the
proxy components used to determine financial
performance. The author suggested that there
must be harmonious relationship between
different departments of the firm to get the full
benefits of AIS and the companies must recruit
trained staff so that they can used it in organized
manner. The results after application of
regression highlighted significant impact of AIS
on profitability as well as market share.
Nurdiono, Farichah, & Surya (2018) examined
the impact of AIS on supply chain management
practices in manufacturing sector of Indonesia
especially furniture, electronics, and food
production industry. People, procedures, data,
software and IT were the components of AIS
used by the researcher. PLS-SEM was used for
testing the proposed relationship. Prior to testing
hypotheses, normality, composite reliability, and
CFA were also applied. The authors brought to
the conclusion that selected firms benefitted
much after implementation of AIS.
Gamayuni (2019) analyzed the effect of
management accounting information system on
good governance in Lampung, Indonesia.
Accountability, transparency, and participation
were the components used for governance.
Questionnaires were used to collect data from
respondents and tested by Partial Least Square
(PLS-SEM). Management accounting
information system positively affects
information quality of management
accounting. It was found that good governance
influenced by MAIS directly.
Al-Attar (2020) examined the impact of AIS on
corporate governance in pharmaceutical industry
in Jordan by using structured questionnaires
collected data from 72 managers. Better control,
commitment to accounting standards,
performance evaluation and credibility in the
firm were the dimensions of corporate
governance used in the study. The findings
highlighted highest effect on control whereas
least effect was found on commitment. The
author concluded that AIS helps in enhancing
overall quality that leads to better decisions.
Onodi, Ibiam, & Akujor (2021) examined the
impact of management AIS on the financial
performance of consumer goods firms in listed in
Nigerian Stock Exchange with the application of
simple liner regression and ANOVA. It was
revealed that there was a positive relationship
between management reporting and
organizational profitability.
Research Gap
From the above comprehensive literature review,
it was found that there are large number of
studies in the context of Jordan, Kenya, Nigeria,
Iran, Indonesia, India etc regarding AIS, its
implementation on the firm performance
particularly profitability, customer satisfaction,
and corporate governance. However, there is not
a single primary research in KSA which
examines the impact of AIS on parameters
namely corporate governance, customer
satisfaction, and profitability.
Research Objectives
1. To examine the impact of AIS on corporate
governance of listed companies in KSA.
2. To find out the role played by AIS in
building customer satisfaction in listed
companies in KSA.
3. To investigate the impact of AIS on
profitability of listed companies in KSA.
Hypotheses Developed
H1: AIS has a significant impact on corporate
governance in listed firm in KSA.
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H2: AIS has a significant impact on customer
satisfaction in listed firm in KSA.
H3: AIS has a significant impact on profitability
in listed firm in KSA.
Research Methodology
Conceptual Framework of the study
The conceptual framework as shown in figure 1
was constructed as per the objectives of the
study. AIS was the independent variable which
was measured by three components on the basis
of previous empirical researches. Corporate
governance, profitability, and customer
satisfaction were the dependent variables. All
were measured by different statements in the
questionnaire.
Figure 1. Framework of the Research.
Source: Developed by Researcher
Sampling Technique and Sample Size
There are 203 listed companies in Tadawul, the
stock exchange of KSA as on December, 2020.
A total of 51 companies (25% of 203) chosen
randomly. The attempt was made to take
companies from different sectors. Thereafter,
five higher level executives from each company
were chosen for sending questionnaire link. It
means 255 (5X51) questionnaires were send
during January, 2022 to May, 2022. However,
190 executives sent their questionnaires back
wherein 10 questionnaires were rejected later due
to incomplete information. It gives the sample
size of 180. The sample size was also considered
rational because it was more than the formula
propounded by Green (1991).
N > 50 + 8p where p is the number of predictors
N > 50 + 8X3=74 (number of predictors are 3)
Questionnaire and Statistical tools
The current study used a structured online
questionnaire (see Appendix) that was prepared
under the expert guidance. It was designed on
five point Likert scale. This method was also
used previously by Odero (2014), Al Dalayeen
(2018), Melhem & Rabi, (2021); Ahmad &
Al-Shbiel, (2019). The online survey link was
sent to top level executives of the selected
companies only. 18 items were used to measure
the relationship among six variables. The
statistical tools used in the research were multiple
regression technique, cronbach alpha, KMO and
Bartlett’s test of spherecity, and EFA.
KMO and Bartlett’s test
KMO was used to examine the appropriateness
of sample size for factor analysis. KMO equalled
at 0.773 (table 1) which falls under the required
range of 0.6-1. Besides, Bartlett’s test of
Sphericity checks that whether or not the
variables are uncorrelated. The BTS value of
0.000 also shows no correlation among study
variables. Therefore, Factor analysis was
appropriate for this construct.
Table 1.
KMO and Bartlett’s test
Kaiser-Meyer-Olkin (KMO) of Sampling Adequacy
0.773
Bartlett’s Test of Sphericity (BTS)
Approx. Chi Square
1574.585
Df
387
Sig.
0.000
Source: Output of SPSS_24
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Exploratory Factor Analysis (EFA) and
Reliability
Table 2 shows EFA loadings and alpha values on
all constructs. As per Hair et al., (2010), EFA
shall be run where the sample size must be 10
times of number of questionnaire statements. In
the current study, the sample size is 180 which
fulfill the criterion of Hair et al., (2010).
Moreover, EFA loadings of all constructs were
greater than 0.4 which were matched with the
guidelines of Watkins (2018). Similarly, alpha
values were also greater than 0.6 which are
matched with the guidelines of Taber (2018). It
makes it clear that data was reliable for further
analysis.
Table 2.
EFA and Cronbach Alpha
No
Items
EFA
Loadings
Cronbach
Alpha
1.
It performs work very fast and in simplified manner.
0.547
0.911
2.
Right quantity of inventory at right time is maintained after
AIS.
0.624
0.871
3.
It provides accurate and valid information as and when
needed.
0.689
0.654
4.
Products reached whenever they are required and hence
unnecessary delays are avoided after AIS.
0.609
0.773
5.
The duplication of work has been completely eradicated
after AIS.
0.711
0.667
6.
It has reduced the transactions done on paper and supports
green accounting.
0.593
0.634
7.
It helps in reducing manpower.
0.707
0.779
8.
The efficiency and effectiveness of accounts department
has improved due to automation.
0.638
0.792
9.
Its proper implementation helps the firm in making set
rules to record the accounting transactions.
0.745
0.642
10.
It helps in fighting fraudulent activities and brings
transparency in operations.
0.739
0.633
11.
It helps the accounts department to achieve its objectives.
0.627
0.724
12.
It makes firm competitive in the market.
0.662
0.758
13.
It helps in reducing different types of overheads due to
automation.
0.693
0.690
14.
It contributes to lean production.
0.657
0.935
15.
It improves cash flow.
0.597
0.768
16.
AIS aids in addressing consumers’ complaints properly.
0.748
0.914
17.
It helps in storing customer data which helps the firm in
future for taking feedback, promotion of company products
etc.
0.739
0.754
18.
It makes happy and satisfied customers and also helps in
maintaining customer loyalty.
0.772
0.738
Source: Output of SPSS_24
Results and Discussions
Table 3 highlights the multiple regression results
produced by SPSS version 24 related with H1, H2,
and H3 in consolidated manner. It shows beta
coefficients, t statistics, VIF, adjusted R square,
durbin Watson, and ANOVA (F value).
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Table 3.
Multiple Regression Results [H1, H2, and H3] in consolidated form
Model 1 Corporate Governance
Model 2 Customer Satisfaction
Model 3 Profitability
Independent
Variables
β
t
VIF
β
t
VIF
β
t
VIF
Rapid
0.353**
2.257
1.987
0.442*
3.487
2.857
0.362 **
1.954
3.154
Perfection
0.399*
5.098
2.745
0.317**
6.338
3.147
0.299**
4.477
2.652
Automation
0.287**
7.884
2.391
0.402**
1.615
3.004
0.414*
5.338
2.786
ANOVA (F value)=104.227** =0.512
2
Adjusted R Durbin Watson=2.047
ANOVA (F value)=65.745** =0.601
2
Adjusted R Durbin Watson=2.234
ANOVA (F value)=92.337 ** =0.544
2
Adjusted R Durbin Watson=2.572
**Significant at 5% confidence level
*Significant at 1% confidence level
Source: Output of SPSS_24
Under model 1, the adjusted R square (0.684)
indicates that 68% of the variations in the
corporate governance can be predicted from
AIS and rest of the variations were unexplained.
The model constructs were also validated
(F=184.574; p<0.005). Besides, Variance
inflation factor (VIF) statistics corresponding to
all variables were below 3 which shows that
muticollinearity problems were not exist among
variables. Moreover, beta coefficients rapid
(β=0.353, p<0.05), perfection (β=0.399, p<0.05),
automation (β=0.287, p<0.01) were significant to
corporate governance. Hence, H1 is accepted.
Under model 2, the adjusted R square (0.601)
indicates that 60% variations in customer
satisfaction can be predicted from AIS and rest
of the variations were unexplained. The model
constructs were also validated (F=65.745;
p<0.005). Besides, Variance inflation factor
(VIF) statistics corresponding to all variables
were below 4 which shows that muticollinearity
problems were not exist among variables.
Furthermore, the results highlighted that all
independent variables of AIS were significantly
associated with the customer satisfaction. Rapid
(β=0.442, p<0.01), perfection (β=0.317, p<0.05),
automation (β=0.402, p<0.05) Thus, H2 is
accepted.
Under model 3, the adjusted R square (0.544)
indicates that 54.4% variations in profitability
can be predicted from AIS and rest of the
variations were unexplained. The model
constructs were also validated (F=92.337;
p<0.005). Besides, Variance inflation factor
(VIF) statistics corresponding to all variables
were below 4 which shows that muticollinearity
problems were not exist among variables.
Furthermore, the results highlighted that all
independent variables of AIS were significantly
associated with the profitability. Rapid (β=0.362,
p<0.05), perfection (β=0.299, p<0.05),
automation (β=0.414, p<0.01) Thus, H3 is
accepted.
The findings related were supported with the
previous studies Kasasbeh (2017); Khan (2017);
Uyar et al., (2017); Beg (2018); Albashabsheh, et
al., (2018); Ahmad & Al-Shbiel (2019);
Al-Rashdan, Alwadi, & Iskandar (2020); Lutfi et
al., (2020); Melhem & Rabi (2021).
Table 4.
Summary of Hypotheses Tested
No
Hypotheses
Results
1.
AIS has a significant impact on corporate governance in listed firm in KSA.
Accepted
2.
AIS has a significant impact on customer satisfaction in listed firm in KSA.
Accepted
3.
AIS has a significant impact on profitability in listed firm in KSA.
Accepted
Table 4 highlights the summary of hypotheses
tested. All the hypotheses were accepted which
brought us to the conclusion that AIS has a
significant impact on corporate governance,
customer satisfaction, and profitability in listed
firms in Kingdom of Saudi Arabia (KSA).
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Conclusion
Practical Contribution
The study would be worthwhile to different
stakeholders like employees, managers,
suppliers, government, customers. On the
experimental and factual aspect, the study
provides a path to high-level executives of those
companies which have not implemented AIS yet,
that they should implement it without further
delay, so that they can provide themselves with
tremendous benefits like reduced operational
costs, higher accuracy, greater transparency,
happy and satisfied customers, etc. All these
factors would help in the overall growth and will
also help the companies to survive in the
competitive market. Additionally, the companies
which have implemented it must provide sound
training to employees so that it could be more
user-friendly and they could use it with full of joy
which leads to higher productivity, low
absenteeism, low attrition, which even aids in
saving higher recruitment costs. Furthermore,
the research provides a broader perspective and
detailed knowledge to entrepreneurs, who are
facing issues of higher operational costs, poor
customer satisfaction due to non-availability of
products at right time, would be getting an insight
into how effective utilization of AIS can lead to
better coordination among departments and
greater transparency, higher efficiency.
Besides, while discussing the benefits that can be
reaped by the government in KSA, we would like
to explain that KSA government could also earn
higher profitability earned by companies on
account of implementation of AIS would become
a good antecedent of earning and more tax
revenue that shall be utilized for social benefits.
Finally, a major benefit to the development of the
whole economy of KSA could be seen. So, I
believe that if the government could reduce the
amount of cost of the software available for the
users and also for the companies then in result
surplus benefits can be reached to the official
users and even to the government in terms of
economic growth.
Limitations and instructions for upcoming
research
This study depends on information gathered
through online survey conducted in mid 2022
from 180 executives selected randomly. Lack of
interest in filling out the questionnaires by the
executives might make varied results is a
limitation. Therefore, scholars in the future
should use another sampling technique and large
sample size to make results more reliable.
Listed companies of KSA were used in the
current study. Therefore, comparative studies
between different industries within KSA or
outside KSA might be taken in the future.
Furthermore, multiple regression technique was
used for analyzing the impact of study variables
in the current research. It is advised to use the
latest techniques like SEM modeling with
including some other parameters of corporate
performance which were neglected in this study.
Appendix
Table 5.
Questionnaire and Sources
Variable
Items
Source
Rapid
It performs work very fast and in simplified manner.
Dalayeen (2018)Al
Right quantity of inventory at right time and at right place is ensured
after AIS.
Self Developed
Perfection
It provides accurate and valid information as and when needed.
Onodi, Ibiam, &
Akujor (2021)
Products reached whenever they are required and hence unnecessary
delays are avoided after AIS.
Self Developed
The duplication of work has been completely eradicated after AIS.
Al Adapted from
Dalayeen (2018)
Automation
It has reduced the transactions done on paper and supports green
accounting.
Al Adapted from
Dalayeen (2018)
It helps in reducing manpower.
Self Developed
The efficiency and effectiveness of accounts department has improved
due to automation.
Self Developed
Corporate
Governance (CG)
Its proper implementation helps the firm in making set rules to record the
accounting transactions.
Self Developed
It helps in fighting fraudulent activities and brings transparency in
operations.
Gamayuni, (2019)
It helps the accounts department to achieve its objectives.
Self Developed
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Profitability (PR)
It makes firm competitive in the market.
Self Developed
It helps in reducing different types of overheads due to automation.
Self Developed
It contributes to lean production.
Self Developed
It improves cash flow.
Self Developed
Customer
Satisfaction (CS)
AIS aids in addressing consumers’ complaints properly.
Self Developed
• It helps in storing customer data which helps the firm in future
for taking feedback, promotion of company products etc.
Self Developed
It makes happy and satisfied customers and also helps in maintaining
customer loyalty.
Self Developed
Source: Self Developed
Acknowledgement
This work was funded by the Deanship of
Scientific Research, King Abdulaziz University,
Jeddah, Under Grant No. G: 336-849-1443. We
are grateful to the Deanship of Scientific
Research, King Abdulaziz University, Jeddah for
their funding for this project.
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