Examining the perceptions of executives regarding accounting information system (AIS). Evidence from listed companies in Saudi stock exchange (TADAWUL).
Keywords:
AIS, customer satisfaction, corporate governance, profitability, KSA, companies, regression.
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.
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References
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Odero, A.O. (2014). The effect of accounting information system quality on financial performance of SMEs in Nairobi County, Unpublished Research Project, University of Nairobi School of Business, Nairobi. URL: http://hdl.handle.net/11295/75156
Onodi, B.E., Ibiam, O., & Akujor, J.C. (2021). Management accounting information system and the financial performance of consumer goods firms in Nigeria. European Journal of Business and Management Research, 6(1), DOI: http://dx.doi.org/10.24018/ejbmr. 2021.6.1.684
Salehi, M., Dashtbayaz, M. L., Bahrami, M., & Teymoori, E. (2015). The effect of implementation of accounting information system on efficiency, profitability and productivity of SMEs in Iran. Banks and Bank Systems, 10(3), 79-86.
Samuel, N. (2013). Impact of accounting information systems on organizational effectiveness of automobile companies in Kenya. (Master of business administration) University of Nairobi, Kenya.
Taber, K.S. (2018). The use of cronbach’s alpha when developing and reporting research instruments in science education. Res Sci Educ, 48, 1273-1296. DOI: 10.1007/s11165-016-9602-2
Trabulsi, R.U. (2018). The impact of accounting information systems on organizational performance: the context of Saudi’s SMEs. International Review of Management and Marketing, 8(2), 69-73
Uyar, A., Gungormus, A.H., & Kuzey, C. (2017). Impact of the accounting information system on corporate governance: evidence from Turkish Non-Listed companies. Australasian Accounting, Business and Finance Journal, 11(1), 9-27. doi: 10.14453/aabfj.v11i1.3
Watkins, M.W. (2018). Exploratory factor analysis: a guide to best practice. Journal of Black Psychology, 44(3), 219–246. DOI: 10.1177/0095798418771807
Al-Attar, K.A. (2020). The effect of accounting information system on corporate governance. Accounting, 21, 99-110. DOI: 10.5267/j.ac.2020.10.008
Albashabsheh, A.A., Alhroob, M.N., Irbihat, B.E., & Javed, S. (2018). Impact of accounting information system in reducing costs in Jordanian banks. International Journal of Research-Granthaalayah, 6(7), 210-215. https://doi.org/10.5281/zenodo.1336672
Al Dalayeen, B.O.D. (2018). The impact of accounting information system in effectiveness of financial performance of selected industries in Jordan. (Doctoral thesis) Department of commerce, Aligarh Muslim University, Aligarh, (India). URL: http://hdl.handle.net/10603/208404
Alnajjar (2017). Impact of accounting information system on organizational performance: a study of SMEs in the UAE. Global Review of Accounting and Finance, 8(2), 20–38. DOI: 10.21102/graf.2017.09.82.02.
Al-Rashdan, M.T., Alwadi, A.G., & Iskandar, T.B.M. (2020). The role of accounting information system features on companies financial performance in Jordan. IJCIRAS, 3(2). URL: http://www.ijciras.com/PublishedPaper/IJCIRAS1638.pdf
Beg, K. (2018). Impact of accounting information system on the financial performance of selected FMCG companies. Asian Journal of Applied Science and Technology (AJAST), 2(3), 8-17. URL: http://ajast.net/data/uploads/6001.pdf
Esmeray, A. (2016). The impact of accounting information systems (AIS) on firm performance: empirical evidence in Turkish small and medium sized enterprises. International Review of Management and Marketing, 6(2), 233-236. Retrieved from https://www.econjournals.com/index.php/irmm/article/view/1814
Green, S.B. (1991). How many subjects does it take to do a regression analysis? Multivariate Behavioral Research, 26, 499-510.
Gamayuni, R.R. (2019). The effect of management accounting information system application on information quality and its implication on good government governance. International Journal of Scientific & Technology Research, 8(08). https://www.semanticscholar.org/paper/The-Effect-of-Management-Accounting-Information-on-Gamayuni/9b3d992cfb4232dab6fe14748bef7c425a566982
Hair, J.F., Black, W.C., Babin, B.J. & Anderson, R.E. (2010) Multivariate Data Analysis. 7th Edition. New York: Pearson.
Hanifi, F., & Taleei, A. (2015). Accounting information system and management’s decision making process. Management Science Letters, 5, 685–694.
Khan, A. (2017). Impact of accounting information system on the organizational performance: a case study of Procter and Gamble, Star Research Journal, 5(12), 26-30. http://starresearchjournal.com/2017/12/2017_v5_i12/Paper%206.pdf
Kasasbeh, F.I.O. (2017). Impact of corporate governance on the effectiveness of accounting information system in Jordanian industrial companies. International Business Research, 10(10). doi: 10.5539/ibr.v10n10p1
Lutfi, A., Al-Okaily, M., Alsyouf, A., Alsaad, A., & Taamneh, A. (2020). The impact of AIS usage on AIS effectiveness among Jordanian SMEs: A multi-group analysis of the role of firm size. Global Business Review. https://doi.org/10.1177/0972150920965079
Melhem, W.G.B., & Rabi, A.M. (2021). Business strategy and firm performance: the mediating role of accounting information systems. Journal of Business & Economic Policy, 8(1). Doi: 10.30845/jbep.v8n1p4
Neogy, Dr. (2014). Evaluation of Efficiency of Accounting Information Systems: A Study on Mobile Telecommunication Companies in Bangladesh (2014). Global Disclosure of Economics and Business, 3(1). Available at SSRN: https://ssrn.com/abstract=2604404
Nizar, S., Ahmad, F., & Mohamad, M. (2016). Evaluation of accounting information systems in meeting the requirements of financial and managerial performance: "field study in the United Arab Emirates private hospitals. International Journal of Humanities and Social Science, 6(4), 170-176. URL: https://www.ijhssnet.com/journals/Vol_6_No_4_April_2016/21.pdf
Nurdiono, N., Farichah, F., & Surya, R.L. (2018). Impact of accounting information system on supply chain management practices in Indonesian manufacturing sector. International Journal of Business Research, 8(3), 154-167. URL: http://repository.lppm.unila.ac.id/13245/1/Impact%20of%20Accounting%20Information%20System.pdf
Odero, A.O. (2014). The effect of accounting information system quality on financial performance of SMEs in Nairobi County, Unpublished Research Project, University of Nairobi School of Business, Nairobi. URL: http://hdl.handle.net/11295/75156
Onodi, B.E., Ibiam, O., & Akujor, J.C. (2021). Management accounting information system and the financial performance of consumer goods firms in Nigeria. European Journal of Business and Management Research, 6(1), DOI: http://dx.doi.org/10.24018/ejbmr. 2021.6.1.684
Salehi, M., Dashtbayaz, M. L., Bahrami, M., & Teymoori, E. (2015). The effect of implementation of accounting information system on efficiency, profitability and productivity of SMEs in Iran. Banks and Bank Systems, 10(3), 79-86.
Samuel, N. (2013). Impact of accounting information systems on organizational effectiveness of automobile companies in Kenya. (Master of business administration) University of Nairobi, Kenya.
Taber, K.S. (2018). The use of cronbach’s alpha when developing and reporting research instruments in science education. Res Sci Educ, 48, 1273-1296. DOI: 10.1007/s11165-016-9602-2
Trabulsi, R.U. (2018). The impact of accounting information systems on organizational performance: the context of Saudi’s SMEs. International Review of Management and Marketing, 8(2), 69-73
Uyar, A., Gungormus, A.H., & Kuzey, C. (2017). Impact of the accounting information system on corporate governance: evidence from Turkish Non-Listed companies. Australasian Accounting, Business and Finance Journal, 11(1), 9-27. doi: 10.14453/aabfj.v11i1.3
Watkins, M.W. (2018). Exploratory factor analysis: a guide to best practice. Journal of Black Psychology, 44(3), 219–246. DOI: 10.1177/0095798418771807
Published
2023-02-28
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
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