The influence of accounting information system adoption on business performance amid COVID-19
The previous decade witnessed the dynamic progress that information systems (ISs) brought about in business performances. In this regard, an effective and efficient organization reflects heightened performance through the use of financial systems like the Accounting Information System (AIS) as the s...
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| Format: | Article |
| Language: | English |
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Elsevier
2023-05-01
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| Series: | Computers in Human Behavior Reports |
| Subjects: | |
| Online Access: | http://www.sciencedirect.com/science/article/pii/S2451958823000192 |
| _version_ | 1797803894443606016 |
|---|---|
| author | Mohamed Saad |
| author_facet | Mohamed Saad |
| author_sort | Mohamed Saad |
| collection | DOAJ |
| description | The previous decade witnessed the dynamic progress that information systems (ISs) brought about in business performances. In this regard, an effective and efficient organization reflects heightened performance through the use of financial systems like the Accounting Information System (AIS) as the system automates the processes and improves efficiencies. In the current times, AIS has been the reason behind the optimum performance of businesses, with past studies evidencing its successful role dependent on critical success factors. Hence, the primary aim of this study is to evaluate AIS through the use of De Lone and Mc Lean's information sys-tem model (DM ISM) among Sudanese banks. The system focuses on critical factors including information quality, system quality, service quality, system usage and user satisfaction and their effects on the performance of banks in Sudan. Accordingly, this study made use of self-administered survey questionnaire to collect data from 103 AIS user, after which PLS-SEM was employed for data validation. The findings supported the significant effects of system and information quality on system usage but not services quality. Also, AIS use was found to significantly affect the performance of business. The study contributed to literature concerning IS in light of AIS benefits determinants, and it validated the proposed model among firms in Sudan. In effect, the study has both theoretical and practical significance, and it provided limitations, implications and future studies recommendations. |
| first_indexed | 2024-03-13T05:28:55Z |
| format | Article |
| id | doaj.art-ea053e27ce634f0bb74a36c7150df735 |
| institution | Directory Open Access Journal |
| issn | 2451-9588 |
| language | English |
| last_indexed | 2024-03-13T05:28:55Z |
| publishDate | 2023-05-01 |
| publisher | Elsevier |
| record_format | Article |
| series | Computers in Human Behavior Reports |
| spelling | doaj.art-ea053e27ce634f0bb74a36c7150df7352023-06-15T04:56:43ZengElsevierComputers in Human Behavior Reports2451-95882023-05-0110100286The influence of accounting information system adoption on business performance amid COVID-19Mohamed Saad0Department of Accounting, College of Business, King Faisal University, Al-Ahsa, 31982, Saudi ArabiaThe previous decade witnessed the dynamic progress that information systems (ISs) brought about in business performances. In this regard, an effective and efficient organization reflects heightened performance through the use of financial systems like the Accounting Information System (AIS) as the system automates the processes and improves efficiencies. In the current times, AIS has been the reason behind the optimum performance of businesses, with past studies evidencing its successful role dependent on critical success factors. Hence, the primary aim of this study is to evaluate AIS through the use of De Lone and Mc Lean's information sys-tem model (DM ISM) among Sudanese banks. The system focuses on critical factors including information quality, system quality, service quality, system usage and user satisfaction and their effects on the performance of banks in Sudan. Accordingly, this study made use of self-administered survey questionnaire to collect data from 103 AIS user, after which PLS-SEM was employed for data validation. The findings supported the significant effects of system and information quality on system usage but not services quality. Also, AIS use was found to significantly affect the performance of business. The study contributed to literature concerning IS in light of AIS benefits determinants, and it validated the proposed model among firms in Sudan. In effect, the study has both theoretical and practical significance, and it provided limitations, implications and future studies recommendations.http://www.sciencedirect.com/science/article/pii/S2451958823000192Accounting information systemUser satisfactionAdoptionCOVID-19Sudan |
| spellingShingle | Mohamed Saad The influence of accounting information system adoption on business performance amid COVID-19 Computers in Human Behavior Reports Accounting information system User satisfaction Adoption COVID-19 Sudan |
| title | The influence of accounting information system adoption on business performance amid COVID-19 |
| title_full | The influence of accounting information system adoption on business performance amid COVID-19 |
| title_fullStr | The influence of accounting information system adoption on business performance amid COVID-19 |
| title_full_unstemmed | The influence of accounting information system adoption on business performance amid COVID-19 |
| title_short | The influence of accounting information system adoption on business performance amid COVID-19 |
| title_sort | influence of accounting information system adoption on business performance amid covid 19 |
| topic | Accounting information system User satisfaction Adoption COVID-19 Sudan |
| url | http://www.sciencedirect.com/science/article/pii/S2451958823000192 |
| work_keys_str_mv | AT mohamedsaad theinfluenceofaccountinginformationsystemadoptiononbusinessperformanceamidcovid19 AT mohamedsaad influenceofaccountinginformationsystemadoptiononbusinessperformanceamidcovid19 |