scholarly journals Blockchain, Enterprise Resource Planning (ERP) and Accounting Information Systems (AIS): Research on e-Procurement and System Integration

2021 ◽  
Vol 11 (15) ◽  
pp. 6792
Author(s):  
Alessio Faccia ◽  
Pythagoras Petratos
Keyword(s):  
Information Systems ◽  
Enterprise Resource Planning ◽  
System Integration ◽  
Case Study Research ◽  
Accounting Information ◽  
Resource Planning ◽  
Security And Privacy ◽  
Accounting Information Systems ◽  
Erp System

Accounting information systems (AISs), the core module of any enterprise resource planning (ERP) system, are usually designed as centralised systems. Nowadays, the continuous development and applications of blockchain, or more broadly—distributed ledger technology (DLT), can change the architecture, overcome and improve some limitations of centralised systems, most notably security and privacy. An increasing number of authors are suggesting the application of blockchain technologies in management, accounting and ERPs. This paper aims to examine the emerging literature on this field, and an immediate result is that blockchain applications can have significant benefits. The paper’s innovative contribution and considerable objective are to examine if blockchain can be successfully integrated with AIS and ERPs. We find that blockchain can facilitate integration at multiple levels and better serve various purposes as auditing compliance. To demonstrate that, we analyse e-procurement systems and operations using case study research methodology. The findings suggest that DLT, decentralised finance (DeFI), and financial technology (FinTech) applications can facilitate integrating AISs and ERP systems and yield significant benefits for efficiency, productivity and security.

scholarly journals Evaluating the effectiveness of integrated Accounting Information Systems (AIS) in ERP environment of Vietnamese garment companies

2020 ◽  
Vol 9 (1) ◽  
Author(s):  
Vu Quoc Thong
Keyword(s):  
Factor Analysis ◽  
Information Systems ◽  
Exploratory Factor Analysis ◽  
Enterprise Resource Planning ◽  
Balanced Scorecard ◽  
Accounting Information ◽  
Resource Planning ◽  
Future Research ◽  
Accounting Information Systems ◽  
The Way

Identifying factors defining the effectiveness of integrated AIS in the Enterprise Resource Planning (ERP) environment is really a challenging task. In our research, the effectiveness of integrated AIS in ERP is presented in the form of a Balanced Scorecard (BSC) model. This study analyzes data collected from 178 Vietnamese garment companies with AIS in an ERP environment. Then, Cronbach’s Alpha test and exploratory factor analysis (EFA) are conducted to assess the reliability of variables. The result identifies 28 variables from Vietnamese garment companies’ managers view grouped into 4-dimensional constructs of the BSC model that define the effectiveness of integrated AIS in an ERP environment. The conclusion on garment companies’ AIS evaluation factors paves the way for future research on other Vietnamese industries’ AIS evaluation in an ERP environment.

scholarly journals The Effect of Accounting Information Systems (AIS) on Enterprise Resource Planning (ERP)

2019 ◽  
Vol 54 (5) ◽  
Author(s):  
Hisham Noori Hussain Al-Hashimy ◽  
Aliaa Saad Al Jubair ◽  
Eman Talib Jasim
Keyword(s):  
Information Systems ◽  
Enterprise Resource Planning ◽  
Technological Development ◽  
Accounting Information ◽  
Resource Planning ◽  
Study Data ◽  
Accounting Information System ◽  
Accounting Information Systems ◽  
The Impact ◽  
The Relationship

The purpose of this study is to know the impact of accounting and administrative information systems on the performance of institutions. It also aims at finding the relationship between the variables of the accounting information system and the performance variables of the institutions. The study data were collected from 60 employees and faculty members within the College of Computer Science and Information Technology at the University of Basra in Iraq. The project management process was carried out through the PMP program and analysis of the project was conducted through the SPSS program. The study showed the importance of management and planning followed by constraints on efficiency and procedures related to the performance of institutions. The study achieved its objectives and determined the relationship between variables. The use of accounting and management information systems is very important within the organization in the context of technological development in the world.

The Effect of System Characteristics, Stage of Adoption, and Experience on Institutional Explanations for ERP Systems Choice

2009 ◽  
Vol 23 (4) ◽  
pp. 365-389 ◽  
Author(s):  
Joseph C. Ugrin
Keyword(s):  
Supply Chain ◽  
Enterprise Resource Planning ◽  
Accounting Information ◽  
Resource Planning ◽  
Institutional Factors ◽  
Erp Systems ◽  
Accounting Information Systems ◽  
Erp System ◽  
Adoption Decisions ◽  
System Characteristics

SYNOPSIS: Existing studies have found a linkage between institutional factors and systems adoption, but the literature has overlooked an important question: When is the decision to implement a system influenced by institutional factors? In this paper, the author argues that decisions to adopt systems are not influenced equally by institutional factors, and examines how system characteristics moderate the effects of institutional factors on adoption decisions, specifically decisions to adopt enterprise resource planning (hereafter, ERP) systems. The results of the study reveal that institutional factors, such as mimicry of peers, compliance with industry norms, and coercion from powerful entities influence ERP adoption decisions. The results also show that the effects of institutional factors on adoption decisions are amplified when participants have not already adopted an ERP system, the benefits of the system are difficult to quantify, and the system enhances organizational interaction throughout the supply chain. Through this paper, the author contributes to the institutional theory literature by exploring conditions that enhance the salience of institutional factors and contributes to accounting information systems literature by investigating the boundaries of the influence of institutional factors on ERP adoption.

scholarly journals Kemungkinan Penerapan Sistem Informasi Akuntansi Atas Aktivitas Penjualan Pada UMKM

2020 ◽  
Vol 20 (2) ◽  
Author(s):  
Singgih Tiwut Atmojo
Keyword(s):  
Information Systems ◽  
Data Collection ◽  
Case Study Research ◽  
Accounting Information ◽  
Accounting Information Systems ◽  
Financial Report ◽  
Study Research ◽  
Lack Of Control ◽  
Negative Findings

The purpose of this study is to find out how Accounting Information Systems are applied to UMKM and how to apply Accounting Information Systems that are effective for UMKM. The form of research is a case study research with data collection techniques using observation, interviews and documentation. The results showed that UMKM had not yet implemented an effective and accurate system. The conclusions of this study are: 1. The control applied is still not effective, 2. The existence of negative findings: a. The absence of accurate records, b. Lack of control in the production and warehouse. There are no financial report. The advice given is that UMKM should improve the system that was previously implemented, the owners of UMKM carry out supervision that authorizes the segregation of duties for each employee, in order to avoid fraud.

scholarly journals PENGARUH PENERAPAN SISTEM ENTERPRISE RESOURCE PLANNING (ERP) DAN KUALITAS SISTEM INFORMASI AKUNTANSI TERHADAP EFEKTIVITAS PENGENDALIAN INTERNAL ATAS PELAPORAN KEUANGAN PADA PT WASKITA KARYA TBK (STUDI EMPIRIS UNIT KERJA YANG BERADA DI BAWAH KANTOR DIVISI I INFRASTRUKTUR)

2020 ◽  
Vol 5 (3) ◽  
pp. 337-343
Author(s):  
Muhammad Farradhi ◽  
Evayani Evayani
Keyword(s):  
Information Systems ◽  
Financial Reporting ◽  
Enterprise Resource Planning ◽  
Internal Control ◽  
Accounting Information ◽  
Resource Planning ◽  
Planning System ◽  
Accounting Information Systems ◽  
System Resource

This paper is intended to determine the application of Enterprise Resource Planning (ERP) applications and the quality of accounting information systems towards the implementation of internal control over financial reporting at PT. Waskita Tbk. The population in this study was PT Waskita Tbk employees who were under the Division I office in charge of the Sumatran region with a total population of 552 employees, with a sample used by 100 employees. Data analysis method in this study uses multiple regression analysis. The results showed that the simultaneous Corporate Resource Planning System and the quality of the accounting information system influence significant effect for the assistance of internal control over financial statements. While Enterprise System Resource Planning has a significant effect on internal control over financial reporting, accounting accounting information systems have a significant effect on controlling financial reporting. Researching to improve internal control over reporting, PT. Waskita Tbk. Continue to renew the use of information technology to be able to increase the use of internal control.

The Impacts of the Quality Dimensions of the ERP System on the Realization of the Fundamental Business Objectives and Perceived Usefulness

2018 ◽  
Vol 14 (4) ◽  
pp. 89-107
Author(s):  
Ashraf Ahmed Fadelelmoula
Keyword(s):  
Information Systems ◽  
Service Quality ◽  
Enterprise Resource Planning ◽  
Information Quality ◽  
Resource Planning ◽  
Perceived Usefulness ◽  
Information Systems Success ◽  
Business Objectives ◽  
Erp System ◽  
Quality Dimensions

This article empirically assesses the impacts of the quality dimensions of the enterprise resource planning (ERP) system on the realization of the fundamental business objectives of information systems and perceived usefulness. To assess these impacts, a theoretical model was developed based on the theory of information systems success. The model comprises the quality dimensions of the ERP system and their hypothesized relationships with the realization of the fundamental business objectives and perceived usefulness. To test the postulated relationships, a questionnaire was constructed based on a thorough survey of the information systems literature. The questionnaire was distributed to a sample of 300 end users of the ERP system in a public university in the Kingdom of Saudi Arabia (KSA). The collected data were tested using regression analysis. The findings reveal that information quality has the highest effect on the realization of business objectives, while service quality has the highest effect on the perceived usefulness. These findings indicate that the crucial aspects of both information quality and service quality should receive greater management attention in order to enhance the individual and organizational impacts of the ERP systems.

A Hybrid MCDM Approach for Solving the ERP System Selection Problem with Application to Steel Industry

2012 ◽  
Vol 8 (3) ◽  
pp. 54-73 ◽  
Author(s):  
Ahmad Jafarnejad ◽  
Manoucher Ansari ◽  
Hossein Rahmany Youshanlouei ◽  
Mohammad Mood
Keyword(s):  
Enterprise Resource Planning ◽  
Fuzzy Ahp ◽  
Multiple Criteria Decision Making ◽  
Resource Planning ◽  
Erp System ◽  
Or Organization ◽  
Entropy Technique ◽  
System Selection ◽  
Selection Of

Selecting a proper system of Enterprise Resource Planning (ERP) is a major challenge for enterprise managers. Heavy expenses of incorrect decisions in selection of ERP systems have made academics and managers consider this phase as highly important. Several research studies proposed different approaches to selecting the ERP and many case studies of organizational experiences have been published. However, there has been less regard for simultaneous use of the findings of academic studies and judgments of industrial experts or organization mangers for making the most appropriate choice. This study proposes a combined multiple-criteria decision-making (MCDM) approach through which both previous studies and judgments of industrial experts or organization managers would be integrated in order to select the proper ERP system. Having studied the literature comprehensively and conducted interviews with experts and managers, this approach will determine the most important criteria in ERP selection using Shannon entropy technique. Then, based on the judgments obtained from experts and using DEMATEL technique, these criteria will be classified into the two groups of “Cause” and “Effect” and the most appropriate choice will be selected using Fuzzy AHP technique. Finally, a case study is conducted to demonstrate and prove the applicability of the proposed approach.

Predictive Maintenance Information Systems

2020 ◽  
Vol 16 (2) ◽  
pp. 54-72
Author(s):  
Yu Zhao ◽  
Kakoli Bandyopadhyay ◽  
Cynthia Barnes
Keyword(s):  
Information Systems ◽  
Learning Outcomes ◽  
Enterprise Resource Planning ◽  
Student Motivation ◽  
Resource Planning ◽  
The United States ◽  
Equation Modeling ◽  
System Quality ◽  
Erp System ◽  
Instructor Support

Enterprise resource planning (ERP) systems allow businesses to achieve high performance through distinctive capabilities and are one of the fastest growing areas within information systems. Many universities have adopted ERP in their management information systems (MIS) curriculum to increase the marketability of their students. Drawing on the IS success model and several constructive learning theories, this study develops a model that is predictive of students' continued ERP software use intention, satisfaction, and perceived learning outcomes. SAP is the ERP system used in this study. Business students at four mid-sized state universities in the United States were surveyed. The universities are members of the SAP University Alliance. There were 373 usable responses. Partial least squares structural equation modeling (PLS-SEM) was used to empirically test the model. The findings indicate that student motivation, perceived instructor support, and ERP system quality are strong predictors of student satisfaction, and learning outcomes. Student motivation and ERP system quality, but not perceived instructor support, are also significant predictors of continued use intention.

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