Accounting Information System 'S Barriers: Case of An Emerging Economy

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African Journal of Business Management Vol.

7(5), 298-305, 7 February, 2013


Available online at http://www.academicjournals.org/AJBM
DOI: 10.5897/AJBM11.139
ISSN 1993-8233 ©2013 Academic Journals

Full Length Research Paper

Accounting information system’s barriers: Case of an


emerging economy
Mahdi Salehi1* and Abdoreza Abdipour2
1
Accounting, Ferdowsi University of Mashhad, Mashhad, Iran.
2
Payame Noor University, Andimeshk Branch, Iran.
Accepted 29 December, 2012

The current study aims to investigate the barriers of implementing accounting information system in
Iran by postulating six hypotheses of accounting information system (middle managers, human
resources, organizational structure, environmental factors, financial issues and organizational culture)
in companies listed in Tehran Stock Exchange. In order to collect data, a questionnaire was designed
and developed about the subject of the study. The statistical society includes all listed companies in
Tehran Stock Exchange. Collected data were analyzed by parametric statistic tests. The results of the
study confirmed the six postulated hypotheses. From the study, it can be concluded that giving reward
to managers and staffs and encouraging staff to use the new system will help in justifying that the
establishment of this system would be to their advantages; by the lever of reward, staff will be
encouraged to compete in learning and work, which can therefore accelerate performance and system
implementation. The main problems in data transferring were solved, and running instructions became
clear.

Key words: Accounting information systems, corporate accounting system, financial system of average
companies.

INTRODUCTION

Accounting information systems (AIS) are a tool, which hand, the study has the development of operation volume
when incorporated into the field of Information and and complication of affairs. By considering these factors,
Technology systems (IT), are designed to help in the there will be no need to justify the use of IT in today's
management and control of topics related to firms’ world (Salehi et al., 2010a). In addition, accounting has to
economic-financial area. However, the stunning advance use and apply all or some of the new techniques in their
in technology has opened up the possibility of generating services and obligations. So, providers of information
and using accounting information from a strategic especially accountants, should provide advanced and
viewpoint. Since this is important for all firms, it is more high-quality information so that their services can be
important even for medium-sized and small ones that bought in high prices. Otherwise, in the future they will
need this information to deal with a higher degree of not have any place (Sutton, 2000). AIS is developed
uncertainty in the competitive market. The most important between one or two or more units of a company to
features of it are: high speed data processing, extremely achieve a specific goal (Salehi et al., 2010b; Salehi and
high accuracy, high speed access to information, current, Alipour, 2010). It contains small sub-systems that support
the possibility of electronic exchange of information, high larger systems, and includes people, methods, infor-
quality, very cheap and declining price. On the other mation and software and information technology
infrastructures (Lautier 2001). System consists of a set of
incorporated components that are affiliated to achieve
one or several particular goals in a way that, if one or
*Corresponding author. E-mail: [email protected]. more input can go into it, one or more output can exit
Salehi and Abdipour 299

(Frederick, 1984). AIS is a completely designed system It is possible to observe that traditional performance
for the production, collection, organization (processing), measurement system is inconsistent with JIT system
storage, retrieval and dissemination in an institution, benefiting from technological innovations at a maximum
organization or any other defined areas of society. AIS level and also that it prevents or hides broad-based
can help business units especially small and medium effectiveness of new production methods. In this sense,
companies to solve short-term problems of managers in the restrictions of traditional measurement system in JIT
the areas of final price, cost and cash flow by providing environment might be listed as follows:
information to support and supervise medium and active
companies in a dynamic and competitive environment. It (a) Continuous development in production process is
can also help in the integration of these companies and basic element in JIT manufacturing environment. To
the operational considerations and strategic programs in reach this aim easily, it is intended to make flow of
the long term (Mitchell et al., 2000). Progress in the fields production possible with minimal parties and decreasing
of accounting, information technology and information stock levels to a minimum. Yet, production and
systems during the past two decades suggest conditions productivity measures of traditional understanding have
to consider the role of accounting information system. shown that productivity is low when small-lot production
Examples include the evolution of active database tech- is made (Drury, 1990). For this reason, traditional
nology, implementing new models, such as accounting accounting system suggests increasing batch capacity
resources and factors of planning resources and allowing rather than decreasing lot size, which leads to raising
accounting information to attract financial old data stock levels, long supply process, increasing cost and
(Mauldin and Ruchala, 1999). declining customer’s satisfaction (Mcnair et al., 1990).
In another study by Bergeron et al. (2001), it was found (b) As in standard costing, appropriate operational control
that there is a relation between appropriate strategic of traditional accounting system cannot be carried out in
orientation, organizational structure, management and today’s production environment (Allott, 2000; Cheatham
administration of IT with company's performance. and Cheatham, 1996; Ezzamel, 1992). Besides, due to
Available literatures show little evidence of developing the reliability and consistency of manufacturing
AIS within medium companies. In fact, considerable processes in JIT environment, deviations do not exist or
evidences suggest that financial accountings in medium exist in quite low level and it leads to less use of deviation
companies are the main source of information analyses.
management (McMahon and Davies, 1994). (c) JIT manufacturing system changes will bring about
changes in information requirements (Bowen et al.,
2007). As it is known, normally, traditional performance
Advantages of JIT (just in time) reporting is prepared monthly or weekly and cannot
detect on time real reasons of processes that are not
The advantages of the JIT philosophy are numerous. realized as expected. Yet, in JIT production system there
Giunipero et al. (2005) say that JIT has led to several is a possibility of short production cycle; so it requires
benefits which include lower production cost, higher and information for the problems coming out in accordance
faster throughputs, better product quality, reduced with one-day or “real time” principal.
inventory costs and shorter lead times in purchasing. Ahmad et al. (2004) presented potential benefits and
According to an American study of U.S. manufactures, performance improvements achieved through JIT
companies can expect improved performance in lead implementation. Summary of the main benefits of JIT are
times, quality levels, labour productivity, employee listed as follows:
relations, inventory levels and manufacturing costs
(White et al., 1999). (i) reduced process time, setup time and lead time;
Fullerton and McWatters (2001) summarised benefits (ii) reduced raw material, WIP and finished goods invent-
into five categories: quality benefits, time-based benefits, tory levels and lot size;
employee flexibility, accounting simplification and firm (iii) improved machinery and reduced machine
profitability. The increase in performance is usually breakdowns and downtimes;
attributable to a decrease in inventory levels, smoother (iv) minimised space requirement;
production flow, lower storage cost and ultimately a (v) improved flow of products;
decrease in average cost per unit. Callen et al. (2005) (vi) lowered production costs;
reported that JIT plants have significantly less WIP than (vii) simplified production processes;
non-JIT plants. JIT plants also store fewer finished (viii) improved quality;
products and have lower variable and total costs than the (ix) improved flexibility, multifunctional ability, motivation
non-JIT equivalent. Callen et al. (2005) further found that and problem solving capability of employees;
JIT plants are significantly more profitable than non-JIT (x) increased productivity and performance;
plants, but are neither successful at minimising WIP and (xi) improved consistency of production scheduling and
costs nor maximising profits. (xii) increased emphasis on supplier integration.
300 Afr. J. Bus. Manage.

THEORETICAL ISSUES AND REVIEW OF systems suggests that selecting appropriate time,
LITERATURE completing project by one management, training
personnel, superiority of project results to other projects,
IT is a company's key infrastructure that includes physical use of consultants, management interaction with users
information technology infrastructures, information tech- and use of project control committee bring about the
nology of human resources (technical and managerial difference between successful and unsuccessful projects
skills) and technology of irreplaceable resources (Bradley, 2008).
(Bharadwaj, 2000). Test of textual factors and the impact of characteristics
An important problem in management accounting and of technology on implementing auditing decisions are in
concern about AIS decision-making in organization such a way that the use of computer techniques by
regarding the need for information is communication and experienced auditors shows that companies which have
control of accounting information system. Computer experienced the ability of influencing implementation of
system is based on a process that supports financial data new technology, using long-term budgets have assessed
for decision-making tasks of managers within the frame different courses through indirect control of the software
of coordination and control of company's activities, which (Curtis and Payne, 2008).
have been analyzed in the researches of different Intelligent business system and measuring of its effects
models, between accounting information system with alongside business processes and organizational
technology organization, organization's structure and performance is important, as information technology
organizational environment (Mia and Chenhall, 1994). systems through specialized texts and literature is
AIS is an important mechanism of an organization that outstanding (Elbashir et al., 2008).
is vital for effective management decision-making in Testing the influence of international investors on the
controlling organization (Zimmerman, 1995). Generally, quality of accounting information demonstrates that the
AIS is classified in two categories: a) Effective decision- right choice of investment and increasing work quality of
making for information that is largely for control of international investors have influenced Russian
organization and b) facilitation of information that is accounting companies (Bagaeva, 2008).
mainly used for coordination of organization in decision-
making are used (Kren, 1992).
Effectiveness of AIS to increase system integration is to Current economic and the traditional model of
improve internal communications throughout the organi- accounting reports
zation (Huber, 1990).
Top management team with various planning and
Challenges and opportunities ahead of AIS researches
management information system influences strategic
prove that the economy in real condition can accelerate
performance (Gil, 2009).
measurement and evaluation of business. Decision-
Behavioral changes following Joint development show
making processes as a new business model result in
AIS support and participation of users that has been
decrease of internal and hidden processes. Therefore,
influencing accounting information system development
AISs together with research literature have been
and improving financial performance, which eventually
successful in development of new models to accelerate
lead to successful troubleshooting cost accounting
accounting processes (Vasarhelyi and Alles, 2008).
system, are based activities.
The productivity of information technology within the
information systems in public accounting is about a small
number of respondents of the technology components Organizational determining factors acceptance and
who are aware of the major component of respondents’ implementation of information technology in mean
information technology data, and not the information companies
system accounting. The development and effects of
information system accounting on organization, human Private and public companies show that limiting factors in
resources management and knowledge of technology the implementation and information technology include
and acceptance of data were evaluated (Mohdshaari, overhauling, reformation arrangement, changes, lack of
2008). qualified personnel to run the same technology and
Comparative advantage is a significant effective information systems.
research model of value accounting information systems
for scholars, and it represents the financial and human
resources as the two basic pillars of research and Strategic planning of information systems
development for supplement industry based on infor-
mation systems, where absolute accounting superiority Case study in financial service companies in Germany
ensures business operations (Alles et al., 2008). represents that there is lack of scientific literature on
Management that stresses on critical factors of success implementation of strategic information systems planning,
for implementing organizational resources planning and data transfer is not mainly due to scientific literature.
Salehi and Abdipour 301

Although scientific literature is inspiring, in practice to run in the last few decades. For example, Inman and Mehra
strategic planning, information system is not included. (1993) established the link between JIT benefits and
Professional characters of management and different bottom line financial measures. Olsen (2004, cited in
resources are of scientific characters. Thus, there is need Swamidass, 2007) stated, “lean/JIT firms tend to have
for more experience in the role of management in the better return on equity, since lean/JIT is associated with
information technology practice through the opinions of low inventories’’. However, according to Fullerton and
staff (Teubner, 2007). More regulatory practices in McWatters (2001), the use of financial performance
information technology function of information technology measurement under the present competitive market
organizations and business sector common under- conditions appears unsustainable due to various reasons.
standing of the goals are associated with information Therefore, performance measurement system of a
technology. Examples include active participation in the corporate body using JIT production system should
committee information technology, trade balance, support basic variations such as increasing product or
decisions regarding technology information and service quality, continuous development and reducing
understanding of strategic policies and administrative losses (Hendricks, 1994) (Figure 1).
information technology in successful exploitation of
information technology projects.
Appropriate review between designing of AIS and RESEARCH METHODOLOGY
performance of commercial units by analyzing strategies The statistical society of this research is made up of the financial
explains that high performance of commercial units managers of the companies listed in Tehran Stock exchange (TSE).
depends on a wide range of accounting information In order to determine the statistical society, the companies of TSE
systems (Boulianne, 2007). were listed on August 2010. For this purpose, a number of 442
In studying the integrated information system literatures companies were selected from TSE website. From the entire
number of the selected companies, 36 companies were omitted
of management accounting by considering its existing
from the list of listed companies of TSE following the session of
strengths, new integrated information system of accoun- Security Subscription Board. Eventually, the study was
ting results in more development and understanding of concentrated on 406 companies from 36 different industrial sectors.
theatrical frameworks in this regard. It identifies research The statistical community in this research could be all companies
gaps and suggests using research opportunities with all over the country, but due to different directions, limitations of
different patterns and methods. personal facilities and the study limited statistical community, 100
companies listed in TSE were selected.
Ranking of AISs on performance of medium companies
Research data collection instrument is a questionnaire which has
in Malaysia after studying of 310 companies through been standardized in the academic community; and in considering
electronic questionnaire showed that, a significant and its validity, the opinions of specialized literatures and comments of
important part of medium companies in Malaysia were expert managers in relevant areas were analyzed, and its validity
placed in high rank, and only a limited number of medium was acceptable.
companies were in low level of accounting information In order to determine the proper size of the specimen and
calculate the Cronbach’s Alpha coefficient a pre-testing process
systems because of low organizational performance was conducted. The methodology of the process is as follows: A
(Azizi and King, 2005). Factors of users' concentration, number of 13 questionnaires whose narration style had been
measurement, report making, quality of management confirmed were distributed by the researchers among the financial
information provided and reviewing and checking group managers of the admitted companies of TSE, as an initial
work of outcomes affect the quality of accounting specimen. The original data showed that, on average, the affectivity
of financial expense in order to establish an internet financial
information. To develop and spread AIS a special team
reporting was rated at 13.90, with standard deviation of 4 within the
should be organized for designing input and output range of 5 to 25. In the society, in average comparison test, with the
concepts and processing stored information so that constant number of 15 (the middle point of the above range), and at
company's decisions for main outputs and comparing least a number of 86 persons at 5% error rate provided 80.26%
them with computer information be made possible and level of ability. In order to test the hypotheses, T-Test was
achievable. employed in the study that fits the testing of the hypotheses.
Future development of AIS in investment shows that
the successes in avoiding risking the capital of Research objectives
companies are of five categories: 1) Clear and bright
offers; 2) Internal changes in institution’s investment; 3) The followings are the main objectives of the study:
The variety of variables and repeating information
1) Identify barriers in the establishment of AISs in companies.
change; 4 ) More use of information for supportive 2) Provide strategies for the establishment of AIS in obstacles
decisions support; 5) world-wide impacts on investment. companies listed in TSE.
These evidences are good reasons for the judge and
future research in the development of AIS.
Mistry (2005) found that, though JIT has been widely Research hypotheses
implemented, interest in documenting its impact on First hypothesis: Middle managers prevent the establishment of AIS
financial performance and productivity was just generated in financial units.
302 Afr. J. Bus. Manage.

Figure 1. General plan of financial automation.

Second hypothesis: Organizational structure prevents the H0: middle managers do not prevent the establishment of
establishment of AIS in companies' financial units. accounting information systems in financial units of
Third hypothesis: Organizational culture prevents the establishment
of AIS in financial units.
companies.
Fourth hypothesis: Financial problems prevent the establishment of H1: middle managers prevent the establishment of
AIS in companies’ financial units. accounting information systems in financial units of
Fifth hypothesis: Labor prevents the establishment of AIS in companies.
financial units.
Sixth hypothesis: Environmental factors influencing AIS prevent the Information in Table 2 shows the level of significance to
establishment of companies’ financial units.
be 0.001, and since the significant level is less than
0.005, it means the hypothesis is accepted; so H0 is
rejected and H1 is approved.
DATA ANALYSIS

In this section, demographic information of participants Second hypothesis: Organizational structure prevents the
based on research experience, education, location, establishment of accounting information system in
service and posting a separate organization is offered in companies’ financial units.
Table 1.
For the above hypothesis, single- sample T-test with
confidence level of 0.95 is used and the results are given
Testing of hypotheses in Table 3.

First hypothesis: Middle managers prevent the establish- H0: M = 7)


ment of information systems in companies’ financial units. (H2: = M> 7

SPSS software was used for the T-test of the above H0: organizational structure does not prevent the esta-
hypothesis. Confidence level of 0.95 is used and the blishment of accounting information system in financial
results are demonstrated in Table 2. units of companies.
H0: M = 20) H2: organizational structure prevents the establishment of
(H1: = M> 20 accounting information systems in financial units.
Salehi and Abdipour 303

Table 1. General information of participants.

Item Variable Frequency Percentage (%)


Diploma 26 26.80
Educational
B.A 59 60.80
background
M.A 12 12.40

Accounting 59 60.80
Field of the study
Management 38 39.20

Lee than 5 years 62 63.90


Experience 6-10 years 28 28.80
11-15 years 7 7.20

Manager 11 11.30
Deputy 7 7.20
Designation
Expert 41 42.30
Clerk 38 39.20
Source: Research findings.

Table 2. The results of testing first hypothesis. Table 4. The results of testing third hypothesis.

Test value = 20 Test value = 12


First hypothesis D.f T Sig. The third hypothesis D.f T Sig.
Middle managers 96 16.735 0.001 Organizational structure 96 68.246 0.001
Source: Research findings. Source: Research findings.

Table 3. The results of second hypothesis.


Information contained in Table 4 shows that the level of
Test value = 7 significance is 0.001, and since the significant level is
less than 0.005, the hypothesis is accepted; so H0 is
The second hypothesis D.f T Sig.
rejected and H3 is approved. Therefore, organizational
Organizational structure 96 15.550 0.001
culture prevents the establishment of AIS in companies’
Source: Research findings. financial units.

Fourth hypothesis: Financial problems prevent the


Information in the table shows that the level of establishment of accounting information system in
significance is 0.001, and since the significant level is companies’ financial units.
less than 0.005, the hypothesis is accepted; so H0 is
rejected and H2 is approved. Therefore, organizational For the above hypothesis, single-sample T- test with
structure is one of the barriers to the establishment of AIS confidence level of 0.95 is used and the results are given
in companies listed in TSE. in Table 5.

Third hypothesis: Organizational culture prevents the H0: M = 6)


establishment of accounting information systems in (H4: = M> 6
financial units.
For the above hypothesis, single-sample T-test with H0: financial problems do not prevent the establishment
confidence level of 0.095 is used and the results are of AIS in financial units.
given in Table 4. H4: Financial problems prevent the establishment of AIS
H0: M = 12) in company's financial units.
(H3: = M> 12
Information contained in Table 5 shows that the level of
H0: organizational culture does not prevent the significance is 0.001, and since the significant level is
establishment of AIS in financial units. less than 0.005, H0 is rejected; therefore, financial
H3: organizational culture system prevents the problems prevent the establishment of AIS in companies
establishment of AIS in financial units. listed in TSE.
304 Afr. J. Bus. Manage.

Table 5. The results of fourth hypothesis. H0: M = 12)


(H6: = M> 12
Test value = 6
The fourth hypothesis D.f T Sig. H0: environmental factors affecting accounting informa-
Financial problems 96 28.426 0.001 tion system do not prevent the establishment of AIS in
Source: Research findings. companies' financial units.
H6: Environmental factors affecting accounting informa-
tion system prevent the establishment of AIS in
companies' financial units.
Table 6. The results of testing fifth
hypothesis.
Information contained in Table 7 shows that the level of
Test value = 17 significance is 0.001, and since the significant level is
less than 0.005, the hypothesis is accepted; so H0 is
The fourth hypothesis D.f T Sig.
rejected and H6 is approved. Hence, one can say that
Labors 96 67.887 0.001
environmental factors can also be regarded as barriers to
Source: Research findings. the establishment of accounting information system in
companies listed in stock exchange.

Table 7. Results of testing sixth hypothesis.


DISCUSSION AND CONCLUSION
Test value = 12
The sixth hypothesis D.f T Sig. Middle managers prevent implementation of AIS in
Environmental factors 96 105.102 0.001 companies listed in TSE. Results of the above
hypotheses using single-sample T-test with confidence
Source: Research findings.
level of 0.95 lead to the acceptance of these hypotheses
of the research. It means that middle managers are
barriers due to failure to implement accounting infor-
Fifth hypothesis: Labor does not prevent the mation system in the companies listed stock exchange.
establishment of AIS in financial units. There is a meaningful relation between middle managers
and implementation of accounting information system.
For the above hypothesis, single- sample T-test with Further, environmental factors prevent the implemen-
confidence level of 0.95 is used and the results are given tation of AIS in listed companies in TSE. It shows that
in Table 6. organizational structure is one of the barriers to the
implementation of AIS in companies listed in TSE. There
H0: M = 17) is a meaningful relation between organizational structure
(H5: = M> 17 and implementation of AIS. By the way, the results reveal
H0: Human resources do not prevent the establishment of that organizational culture prevents the implementation of
accounting information system in companies' financial AIS in listed companies in TSE. The authors come to a
units. conclusion, that are several barriers to the implementation
H5: Human resources prevent the establishment of of AIS in listed companies in TSE. In such a condition, it
accounting information system in companies' financial seems that without solving these problems the Iranian
units. companies cannot enjoy the advantages of AIS, and may
cause very big problems in near future. In order to solve
Information contained in Table 6 shows that the level of these problems, everyone, from top managers to simple
significance is 0.001, and since the significant level is clerk should put their hand together and reduce at least
less than0.005, H0 is rejected and H5 is approved. Hence, these problems in this competitive world.
we can say that issues related to human resources are
barriers to the establishment of accounting information
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