Impact of Accounting Information Systems (AIS) on Organizational Performance: A case Study of TATA Consultancy Services (TCS) - India

Authors

  • Hadi Saeidi
  • Bhavani Prasad

DOI:

https://doi.org/10.24200/jmas.vol2iss03pp54-60

Abstract

Accounting Information System (AIS) as one of the most critical systems in the organization has also changed its way of capturing, processing, storing and distributing information. Nowadays, more and more digital and online information is utilized in accounting information systems. Methodology: Organizations need to take action, which put such systems at the forefront, and consider both the system and the human-related factors while managing their accounting information systems. In managing an organization and implementing an internal control system, the role of accounting information system (AIS) is crucial. Results: In brief, this research has provided an understanding of the impact of accounting information systems on organizational performance in TCS. That is, data quality management is factors for accounting information systems in organizations. Further, in TCS financial managers are highly complacent as they are not taking any initiatives on their own to reach out and meet the organizational goals. Further, in TCS financial managers are highly complacent as they are not taking any initiatives on their own to reach out and meet the organizational goals. Particularly in managers using AIS is done through budgetary allocation and its utilization plan would be the responsibility of top managers. Conclusion: Researcher has examined the relationship between variables considering the Kolmogorov-Smirnov test and lack of normality of data, the Pearson correlation coefficient was used. In this study researcher after analysis of data with statistical software which has been used in SPSS .22 find the positive relationship between accounting information system and influence factors on the organizational performance.

References

Borthick, A. F., Clark, R. L., & Hollander, A. S. (1990). Making accounting information systems work: An empirical investigation of the creative thinking paradigm. Journal of Information Systems, 4(3), 48-62.

Curtis, G., 1995, Business Information Systems: Analysis, Design and Practice. Wokingham: Addison-Wesley Publishing Company

Jenkins, G. M., 1969. The systems approach. University of Lancaster, Department of Systems Engineering.

Onaolapo, A. A., & Odetayo, T. A. (2012). Effect of accounting information system on organisational effectiveness: a case study of selected construction companies in Ibadan, Nigeria. American Journal of Business and Management, 1(4), 183-189.

Rahman, M. and Halladay, M., 1988, Accounting Information Systems: Principles, Applications and Future Directions. New Jersey: Prentice Hall

Romney, M. B., Steinbart, P. J., & Cushing, B. E. (2000). Accounting information systems (Vol. 2). Upper Saddle River, NJ: Prentice Hall.

Sajady, H., Dastgir, M., & Nejad, H. H., 2012. Evaluation of the effectiveness of accounting information systems. International Journal of Information Science and Management (IJISM), 6(2), 49-59.

Salehi, M., Rostami, V., & Mogadam, A., 2010, Usefulness of Accounting Information System in Emerging Economy: Empirical Evidence of Iran. International Journal of Economics and Finance, 2(2).

Thomas, V., & Kleiner, B. H., 1995, New developments in computer software. Industrial Management & Data Systems, 95(6), 22-26.

Wilkinson, J. W., 1993, Accounting Information Systems: Essential Concepts and Applications. Second Edition. New York: John Wiley & Sons Inc

Wilkinson, J. W., Cerullo, M. J., Raval, V. and Wong-On-Wing, B, 2000, Accounting Information Systems: Essential Concepts and Applications. New York: John Wiley and Sons, ISBN:0-471-62797-6.

Wouters.M & Verdaasdonk.P., 2002, Supporting Management Decisions with Ex ante Accounting Information, European Management Journal Vol. 20, No. 1, pp. 82–94.

Downloads

Published

2019-07-01

Issue

Section

Articles