Role of Information Technology in the development of accounting system

This article discusses the role of information technology in the development of accounting systems. It also provides a brief summary of the theory progression in four articles, common themes/findings across the four articles, different themes/findings across four different articles, summary of managerial articles of four articles, and summary of study limitation and future research direction of the four articles.

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Table of Contents
Role of Information Technology in the development of accounting system...................................2
Brief summary of the theory progression in four articles................................................................2
Common themes/findings across the four articles...........................................................................3
Different themes/findings across four different articles..................................................................5
Summary of managerial articles of four articles..............................................................................6
Summary of study limitation and future research direction of the four article...............................7
References........................................................................................................................................8

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Role of Information Technology in the development of an accounting system
A brief summary of the theory progression in four articles
The key of first article is to assess the factors that can impact on the intentions of individual for
accepting accounting information structure that is relied on IT (information technology). It also
summarised that perceived ease of use, subjective norms, perceived helpfulness, personal
innovativeness, particular norms, self-efficacy as well as task technology fit to behaviour
intention with the receiving of AIS based IT (Diatmika, et al., 2016).
This article determined that survey was completed on AIS that entailed in savings of handing
such as loan transaction throughout the village credit institution in Badung regency, Bali-
Indonesia through the application of questionnaires. In the context of this article, total 316
participants were AIS based IT users within LPD offices. Along with this, data evaluation
performed through square statistical technique (Maiga, et al., 2014).
The second article summarised that interface among management control as well as IT
(information technology) is undervalued investigation field with understanding gap that is
concerning their implication related to performance of finance. The survey was conducted on
518 top managers related to U.S. manufacturing plants. It is about evenly allocated among those
practicing activity-based costing as well as, volume-based costing (Muda, et al., 2017).
The third article is used to address impact of human resource capability as well as application of
IT (information technology) on quality of financial statement related to local government. It also
emphasizes on regional accounting structure as superseding factors for regional act that unit is
located in Labuhanbatu Regency, Indonesia. For this article, saturated sampling technique was
used with 108 questionnaires were selected for all staff members. This article demonstrated that

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the hypothesis was assessed through operational calculation approach with support of SmartPLS
software 2.0 M3 (Trigo, et al., 2014).
This article also illustrates that there should be inclusive training initiatives for enhancing the
competency of HR (human resources) in practicing quality related to the study of finance of local
regulatory body. Apart from this, the head management can help in the execution of regional
financial accounting structure as well as in internal management for improving quality of
financial statement in the context of local government (Diatmika, et al., 2016). But, it should be
more optimal with respect to financial report. The fourth article illustrates that real-time structure
in the accounting provides several advantages at the time of conventional periodic recording. In
such article, it illustrates some technologies that could be supportive for executing the real-time
accounting practices. These practices are associated with the business process management,
cloud computing, mobile devices, enterprise application integration, enterprise architecture, and
enterprise architecture (Muda, et al., 2017).
Common themes/findings across the four articles
In this section common findings as well as common themes of particular articles that are
presented as follow:
The title of first articles is “Determinants of behaviour intention of accounting information
systems based information technology acceptance” written by Diatmika, I.W.B., Irianto, G. and
Baridwan, Z., 2016 demonstrates the factors related to behaviour intent of AIS (accounting
information system) It also presents the theme related to different determinants such as
subjective norms, self-efficacy, perceived usefulness, and subjective norms. It empirically proves
the impact of behaviour intentions. These determinants are technologically fit and strongest
construct influential. Moreover, it demonstrated that there are different elements did not have

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impact on behaviour named as personal innovativeness, perceived behaviour management, and
intentional management skills.
The article titled “Assessing the interaction effect of cost control systems and information
technology integration on manufacturing plant financial performance” written by Maiga, A.S.,
Nilsson, A. and Jacobs, F.A., 2014 also focuses on aspect that the cost management system as
well as, information technology is integrated into financial performance of manufacturing plan.
Therefore, findings recommend that trade plants would reap higher performance of finance. It
provides advantages from reserves in activity-based cost control system while integrated into
information technology. This investigation is contributed to bridging the gap through assessing
the communication impact of cost control structure as well as, IT (information technology) is
integrated with existing financial condition of a manufacturing plant.
The article titled “the influence of human resources competency and the use of information
technology on the quality of local government financial report with regional accounting system
as an intervening” written by Muda, I., Wardani, D.Y., Maksum, A., Lubis, A.F., Bukit, R. and
Abubakar, E., 2017 demonstrated fact that use of IT as well as HR (human resources)
competency has effect on financial report quality. It is identified that local financial accounting
structure defines the HR (human resources) capability and IT. It also did not have a favourable as
well as effective impact on quality-related local government financial structure in the context of
Labuhanbatu regency.
The article titled “Accounting information systems: The challenge of real-time reporting” written
by Trigo, A., Belfo, F., and Estebanez, R.P., 2014 shows execution of AIS and, challenges
related to real-time reporting. In a traditional manner, enterprise has requirement of both
financial with non-financial data recording is rely on annual and quarterly periods. Along with

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this, the rapid transformation that occurs in market and society may cause periodic broadcasting
to become promptly obsolete.
Different themes/findings across four different articles
The key theme of initial article is related to components of behaviour intention of AIS
(accounting information systems) that is rely on IT (information technology) receipt. It also
illustrates that subjective norms, self-efficacy, and task technology as well as, perceived
usefulness. It empirically proved the impact of behavioural intention and defines that
technologically fit is strongest construct influential. This article defines that perceived behaviour
control, perceived ease of use as well as, individual creativity in IT has no impact on intention of
behaviour (Diatmika, et al., 2016).
The second article demonstrates that advancements in IT (information technology) could greatly
support the accounting system of business. It also afterward has impact on the business
performance. This article examines that using hierarchical regression assessment show that
information technology integration as well as, control system does not offer independent impact
on the financial condition of firm. It is also addressed that the organization could positively
affect to the condition of manufacturing plant by considering AIS tool (Maiga, et al., 2014).
The 3rd article illustrates facts that IT (information technology) can exert the effect of the
accounting process in different manners. The outcome of the research is related to human
resource competency and practices of IT (information technology) have positively and positive
impact with respect to Regional Financial Accounting structure (SAKD) in Labuhanbatu
Regency, Indonesia (Muda, et al., 2017).
The fourth article is associated with the AIS (accounting information systems) and problems of
real-time data recording illustrates impact of feasible implementation of accounting information

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system. In addition, this article illustrates the higher rivalry between demands of enterprises for
more advanced data. It makes competent to management for rapidly adapting the opportunities
and responding issues. It also demonstrates the real-time accounting and identifies the needs.
However, there is requirement for advanced technological responses (Trigo, et al., 2014).
Summary of managerial articles of four articles
The initial article is supportive for executive to comprehend facts that operation regarding tool is
required as well as could be entailed as optimistic. This investigation could be supportive for
managers by providing insights about increasing the assistance in the context of different gains
offered by particular advancement in technology. It could prove to be advantageous for
everyone, which involves employees, management personnel and employees (Diatmika, et al.,
2016). The managers can understand the facts that the execution of technology should positive
impact on the organizational performance. Hence, executive are relying on IT to deliver the
required elements that administration are failed for delivering.
The second article is used for some managerial implications as this investigation is supportive to
illustrate the way of information technology. The system of accounting information could
influence the process of accounting. Furthermore, managers could comprehend method that
CAIS (computerized accounting information systems) could improve business performance
(Maiga, et al., 2014).
The 3rd article is supportive for experts in diverse manners as it investigation illustrates the
perceptions about the prospects related to the AIS (accounting system) in diverse business
environment. This study suggests that there can be inclusive training programs for enhancing the
human resource competency to gain the quality related to financial report of local government.
Moreover, head management can assist in the execution of regional financial accounting system

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with internal control for enhancing the quality of financial report related to local government
(Muda, et al., 2017).
The fourth article is supportive of management accountants with IT managers in order to address
some technology. It could be effective for execution regarding real-time accounting practices.
These are mobile devices, business intelligence, enterprise architecture, cloud computing,
integration of enterprise application and, business process management (Trigo, et al., 2014).
Summary of study limitation and future research direction of the four article
The limitation of the first article is that there is shortage of span of investigation. This article is
failed for assessing the implementation of IT (information technology) in aspect of
organizational accounting of people (Diatmika, et al., 2016).
This investigation cannot highlight information about IT implementation cost in field of
accounting section. In addition, there is potential requirement for demonstrating the list with
illustration of diverse significant tools (Maiga, et al., 2014). It is available in existing market.
The second article has not talk regarding the procedure of execution of tool as well as, factors
influencing the procedure of execution (Muda, et al., 2017). The concern of this article is
associated with the bank, practicing pertinent document assessment and interview information
acquired by only 6 target participants. The last article does not show regarding way system
provides benefits for specific decision assistance (Trigo, et al., 2014).

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References
Diatmika, I.W.B., Irianto, G. and Baridwan, Z., 2016. Determinants of behavior intention of
accounting information systems based information technology acceptance. Imperial Journal of
Interdisciplinary Research, 2(8), pp.125-138.
Maiga, A.S., Nilsson, A. and Jacobs, F.A., 2014. Assessing the interaction effect of cost control
systems and information technology integration on manufacturing plant financial
performance. The British Accounting Review, 46(1), pp.77-90.
Muda, I., Wardani, D.Y., Maksum, A., Lubis, A.F., Bukit, R. and Abubakar, E., 2017. The
Influence Of Human Resources Competency And The Use Of Information Technology On The
Quality Of Local Government Financial Report With Regional Accounting System As An
Intervening. Journal of Theoretical & Applied Information Technology, 95(20).
Trigo, A., Belfo, F., and Estebanez, R.P., 2014. Accounting information systems: The challenge
of real-time reporting. Procedia Technology, 16, pp.118-127.