Role of Information Technology in the development of accounting system

Running Head: ABR
ABR

ABR 2
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

ABR 3
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