How accounting information systems and e-accounting is helping businesses to grow
VerifiedAdded on 2023/06/11
|58
|8644
|427
AI Summary
The study investigates the use and application of accounting systems by mining companies in Australia and the impact on the efficiency of the organization. The research questions focus on the benefits and limitations of AIS and e-accounting in mining companies and how it helps businesses to grow. The study uses both qualitative and quantitative research methods to collect and analyze data.
Contribute Materials
Your contribution can guide someone’s learning journey. Share your
documents today.
How accounting information systems and
e-accounting is helping businesses to grow
e-accounting is helping businesses to grow
Secure Best Marks with AI Grader
Need help grading? Try our AI Grader for instant feedback on your assignments.
ABSTRACT
Currently, most organizations continue to increase spending on information systems with increased
budget allocation. In addition, economic conditions and competition has created pressure on the cost of
information. In general, the system generates information using information technology to help an
organizations accomplish their goals. Therefore, the organization is committed to the development of
information systems to support decision-making, communication, knowledge management, and more.
The most important part of the information needed for decision making in the organization's accounting
system.
Mining Management organizations in Australia depends on information developed by the AIS working in
the company. Traditional methods to record, sort and financial reporting of the company's decision will
lead to less optimal forms of reporting. The investment in the accounting system is believed to have
been a major concern for all managers, because it will lead to better management and analysis of the
results of the company. This led the researchers to investigate the use and application of accounting
systems by the mining companies and the impact on the efficiency of the organization (Gorla, Somers &
Wong, 2010).
The study is important within a mining company well as selected other companies in the same sector in
determining the profits that come from the integration of information systems in their accounting
operations. This will measure the company's car models in terms of improving the efficiency of the
organization (Hall, 2012).
Research Design for the study relevant describes research methods. In addition, methods are both
qualitative and quantitative, used in collecting and analysing data. A descriptive design was appropriate
since it refers to the basic purpose of the proposed research questions. The result is consistent with the
empirical analysis suggests that there is a relationship between the AIS and the performance of
organizations. The AIS is a potent tool for decision making to organize and coordinate the activities of
the organization. The research concluded that AIS is critical for the timing of the reporting of quality and
that the information given to the decision makers. In other words, given the findings of empirical
accounting system has a large impact on the efficiency of the organization of the mining companies in
Australia.
Currently, most organizations continue to increase spending on information systems with increased
budget allocation. In addition, economic conditions and competition has created pressure on the cost of
information. In general, the system generates information using information technology to help an
organizations accomplish their goals. Therefore, the organization is committed to the development of
information systems to support decision-making, communication, knowledge management, and more.
The most important part of the information needed for decision making in the organization's accounting
system.
Mining Management organizations in Australia depends on information developed by the AIS working in
the company. Traditional methods to record, sort and financial reporting of the company's decision will
lead to less optimal forms of reporting. The investment in the accounting system is believed to have
been a major concern for all managers, because it will lead to better management and analysis of the
results of the company. This led the researchers to investigate the use and application of accounting
systems by the mining companies and the impact on the efficiency of the organization (Gorla, Somers &
Wong, 2010).
The study is important within a mining company well as selected other companies in the same sector in
determining the profits that come from the integration of information systems in their accounting
operations. This will measure the company's car models in terms of improving the efficiency of the
organization (Hall, 2012).
Research Design for the study relevant describes research methods. In addition, methods are both
qualitative and quantitative, used in collecting and analysing data. A descriptive design was appropriate
since it refers to the basic purpose of the proposed research questions. The result is consistent with the
empirical analysis suggests that there is a relationship between the AIS and the performance of
organizations. The AIS is a potent tool for decision making to organize and coordinate the activities of
the organization. The research concluded that AIS is critical for the timing of the reporting of quality and
that the information given to the decision makers. In other words, given the findings of empirical
accounting system has a large impact on the efficiency of the organization of the mining companies in
Australia.
Table of Contents
ABSTRACT....................................................................................................................................................3
1.0 INTRODUCTION................................................................................................................................9
2.0 RESEARCH QUESTIONS.........................................................................................................................10
3.0 METHODOLOGY...................................................................................................................................11
3.1 Research Philosophy........................................................................................................................11
3.1.1Research Philosophy..................................................................................................................11
3.1.2 Qualitative & Quantitative Approach........................................................................................12
3.1.3 Research Design........................................................................................................................12
3.1.4 Research Method......................................................................................................................12
3.1.5 Sampling and connected Techniques........................................................................................13
3.1.6 Data Collection..........................................................................................................................13
3.1.8 Ways of Data Analysis...............................................................................................................13
4.0 ANALYSIS OF DATA...............................................................................................................................14
4.1 Introduction...............................................................................................................................14
4.2 Trading name of the respondent’s company.............................................................................14
4.3 The legal status of the firms.......................................................................................................14
4.4 Years of service of employees....................................................................................................15
4.5. Gender of the respondents.............................................................................................................16
4.6. Department of respondents............................................................................................................16
4.7. Unambiguous vision and mission....................................................................................................17
4.8. Clarity of vision of the employees...................................................................................................17
4.9. Involvement of Staffs in company...................................................................................................18
4.10. Departments’ quality of service....................................................................................................18
4.11. Measure of Organizational performance......................................................................................19
4.12. Staff knowledge of company performance...................................................................................19
ABSTRACT....................................................................................................................................................3
1.0 INTRODUCTION................................................................................................................................9
2.0 RESEARCH QUESTIONS.........................................................................................................................10
3.0 METHODOLOGY...................................................................................................................................11
3.1 Research Philosophy........................................................................................................................11
3.1.1Research Philosophy..................................................................................................................11
3.1.2 Qualitative & Quantitative Approach........................................................................................12
3.1.3 Research Design........................................................................................................................12
3.1.4 Research Method......................................................................................................................12
3.1.5 Sampling and connected Techniques........................................................................................13
3.1.6 Data Collection..........................................................................................................................13
3.1.8 Ways of Data Analysis...............................................................................................................13
4.0 ANALYSIS OF DATA...............................................................................................................................14
4.1 Introduction...............................................................................................................................14
4.2 Trading name of the respondent’s company.............................................................................14
4.3 The legal status of the firms.......................................................................................................14
4.4 Years of service of employees....................................................................................................15
4.5. Gender of the respondents.............................................................................................................16
4.6. Department of respondents............................................................................................................16
4.7. Unambiguous vision and mission....................................................................................................17
4.8. Clarity of vision of the employees...................................................................................................17
4.9. Involvement of Staffs in company...................................................................................................18
4.10. Departments’ quality of service....................................................................................................18
4.11. Measure of Organizational performance......................................................................................19
4.12. Staff knowledge of company performance...................................................................................19
4.13. Regular publication of financial reports........................................................................................20
4.14. Individual and business objectives................................................................................................20
4.15. Commitment to the company.......................................................................................................21
4.16. Confidence of employees..............................................................................................................22
4.17. Stability of the market..................................................................................................................22
4.18. Employees knowledge of involvement.........................................................................................23
4.19 Availability of materials to workers................................................................................................23
4.20 Encouragement by management for harnessing skills...................................................................24
4.21 Commitment for quality work........................................................................................................24
4.22. Profit reports of the mining companies........................................................................................25
4.23. Revenue report of the mining industries......................................................................................26
4.24. Market share reporting.................................................................................................................26
4.25. Utility of AIS for financial and economic advancement.................................................................27
4.26. Function of AIS in industry strategies............................................................................................27
4.27. Limitations of AIS usage................................................................................................................28
4.28. Software usage for accounting program.......................................................................................28
4.29. Tenure of accounting with software.............................................................................................29
4.30. Role of computerized AIS in cash arrangement with financial institutions...................................29
4.31. AIS applicability in fiscal affairs.....................................................................................................30
4.32. AIS role in Organization and Administration.................................................................................31
4.34. Ranking of AIS for organizational efficiency..................................................................................32
4.35. Reliable of the AIS System.............................................................................................................32
4.36. The easiness in usability of AIS System.........................................................................................33
4.37. Time management of AIS..............................................................................................................33
4.38. Flexible of the AIS system.............................................................................................................34
4.39. Reliability of Management reports...............................................................................................34
4.40. Accuracy of website of firms.........................................................................................................35
4.14. Individual and business objectives................................................................................................20
4.15. Commitment to the company.......................................................................................................21
4.16. Confidence of employees..............................................................................................................22
4.17. Stability of the market..................................................................................................................22
4.18. Employees knowledge of involvement.........................................................................................23
4.19 Availability of materials to workers................................................................................................23
4.20 Encouragement by management for harnessing skills...................................................................24
4.21 Commitment for quality work........................................................................................................24
4.22. Profit reports of the mining companies........................................................................................25
4.23. Revenue report of the mining industries......................................................................................26
4.24. Market share reporting.................................................................................................................26
4.25. Utility of AIS for financial and economic advancement.................................................................27
4.26. Function of AIS in industry strategies............................................................................................27
4.27. Limitations of AIS usage................................................................................................................28
4.28. Software usage for accounting program.......................................................................................28
4.29. Tenure of accounting with software.............................................................................................29
4.30. Role of computerized AIS in cash arrangement with financial institutions...................................29
4.31. AIS applicability in fiscal affairs.....................................................................................................30
4.32. AIS role in Organization and Administration.................................................................................31
4.34. Ranking of AIS for organizational efficiency..................................................................................32
4.35. Reliable of the AIS System.............................................................................................................32
4.36. The easiness in usability of AIS System.........................................................................................33
4.37. Time management of AIS..............................................................................................................33
4.38. Flexible of the AIS system.............................................................................................................34
4.39. Reliability of Management reports...............................................................................................34
4.40. Accuracy of website of firms.........................................................................................................35
Secure Best Marks with AI Grader
Need help grading? Try our AI Grader for instant feedback on your assignments.
4.41. AIS software System outputs........................................................................................................35
4.42. Technical support for the AIS........................................................................................................36
4.43. Technological competence of IT panel..........................................................................................36
4.44. The ICT team was receptive ability................................................................................................37
4.45. Information system utilization......................................................................................................37
4.46. Use of the capacity of information system....................................................................................38
4.47. Usage appropriation of AIS...........................................................................................................38
Table4.45: appropriation of AIS by customers.......................................................................................38
4.48. Extensively use of AIS....................................................................................................................39
4.49. Satisfaction with AIS software system information.......................................................................39
4.50. Contentment for IT support..........................................................................................................40
4.51 Decision making improvement by AIS............................................................................................40
4.52. Company sales and profits with AIS..............................................................................................41
4.53. Reduction in service costs.............................................................................................................41
4.54. Consumer interests.......................................................................................................................42
4.55. Job creation by AIS implementation.............................................................................................42
5.0 Experimental Model.............................................................................................................................43
5.1 Validity Check with Spearman’s Correlation....................................................................................45
5.2 Regression Model............................................................................................................................46
6.0 CONCLUSION........................................................................................................................................47
6.1 Restriction of research.....................................................................................................................48
6.2 Recommendations for future research............................................................................................48
7.0 REFERENCE LIST...................................................................................................................................49
8.0 APPENDIX: QUESTIONNAIRE
4.42. Technical support for the AIS........................................................................................................36
4.43. Technological competence of IT panel..........................................................................................36
4.44. The ICT team was receptive ability................................................................................................37
4.45. Information system utilization......................................................................................................37
4.46. Use of the capacity of information system....................................................................................38
4.47. Usage appropriation of AIS...........................................................................................................38
Table4.45: appropriation of AIS by customers.......................................................................................38
4.48. Extensively use of AIS....................................................................................................................39
4.49. Satisfaction with AIS software system information.......................................................................39
4.50. Contentment for IT support..........................................................................................................40
4.51 Decision making improvement by AIS............................................................................................40
4.52. Company sales and profits with AIS..............................................................................................41
4.53. Reduction in service costs.............................................................................................................41
4.54. Consumer interests.......................................................................................................................42
4.55. Job creation by AIS implementation.............................................................................................42
5.0 Experimental Model.............................................................................................................................43
5.1 Validity Check with Spearman’s Correlation....................................................................................45
5.2 Regression Model............................................................................................................................46
6.0 CONCLUSION........................................................................................................................................47
6.1 Restriction of research.....................................................................................................................48
6.2 Recommendations for future research............................................................................................48
7.0 REFERENCE LIST...................................................................................................................................49
8.0 APPENDIX: QUESTIONNAIRE
Table of Tables
Table4.1: Respondents’ company distribution..........................................................................................14
Table4. 2: Information on firms’ status......................................................................................................15
Table4. 3: Year of Service of respondents..................................................................................................15
Table4.4: Gender Distribution....................................................................................................................16
Table4.5: Respondent’s Department........................................................................................................16
Table4.6: Leadership direction of the management..................................................................................17
Table4.7: Clarity of Vision of the company................................................................................................17
Table4. 8: Involvement of employees in the company..............................................................................18
Table4.9: Quality of service........................................................................................................................18
Table4.10: Performance of Companies......................................................................................................19
Table4.11: Sharing percentage of company performance.........................................................................19
Table4.12: Views on financial reports........................................................................................................20
Table4.13: Objective preference of Management.....................................................................................21
Table4.14: Commitment to the organization...........................................................................................21
Table4.15: Staff was in positive spirits.......................................................................................................22
Table4.16: Market stability knowledge......................................................................................................22
Table4.17: Employees self assessment......................................................................................................23
Table4.18: Employee’s requirements of material- self assessment...........................................................23
Table4.19: Support on employee knowledge enhancement.....................................................................24
Table4.20: Worker’s commitment level.....................................................................................................25
Table4.21: Profit trend of mining industry.................................................................................................25
Table4.22: Revenue trend knowledge.......................................................................................................26
Table4.23: Market share trend..................................................................................................................26
Table4.24: AIS utilization for financial advancement response..................................................................27
Table4.25: AIS role in company’s strategy formation................................................................................27
Table4.26: Respondent’s views on software usage...................................................................................28
Table4. 27: Accounting with computer program......................................................................................29
Table4.28: Employees views on effect of computerized AIS......................................................................30
Table4.29: Staff views on applicability of AIS in fiscal affairs.....................................................................30
Table4.30: Staff views on AIS efficiency in company administration.........................................................31
Table4.31: Knowledge about AIS software................................................................................................31
Table4.32: AIS efficiency knowledge..........................................................................................................32
Table4.33: Views of AIS reliability..............................................................................................................32
Table4.1: Respondents’ company distribution..........................................................................................14
Table4. 2: Information on firms’ status......................................................................................................15
Table4. 3: Year of Service of respondents..................................................................................................15
Table4.4: Gender Distribution....................................................................................................................16
Table4.5: Respondent’s Department........................................................................................................16
Table4.6: Leadership direction of the management..................................................................................17
Table4.7: Clarity of Vision of the company................................................................................................17
Table4. 8: Involvement of employees in the company..............................................................................18
Table4.9: Quality of service........................................................................................................................18
Table4.10: Performance of Companies......................................................................................................19
Table4.11: Sharing percentage of company performance.........................................................................19
Table4.12: Views on financial reports........................................................................................................20
Table4.13: Objective preference of Management.....................................................................................21
Table4.14: Commitment to the organization...........................................................................................21
Table4.15: Staff was in positive spirits.......................................................................................................22
Table4.16: Market stability knowledge......................................................................................................22
Table4.17: Employees self assessment......................................................................................................23
Table4.18: Employee’s requirements of material- self assessment...........................................................23
Table4.19: Support on employee knowledge enhancement.....................................................................24
Table4.20: Worker’s commitment level.....................................................................................................25
Table4.21: Profit trend of mining industry.................................................................................................25
Table4.22: Revenue trend knowledge.......................................................................................................26
Table4.23: Market share trend..................................................................................................................26
Table4.24: AIS utilization for financial advancement response..................................................................27
Table4.25: AIS role in company’s strategy formation................................................................................27
Table4.26: Respondent’s views on software usage...................................................................................28
Table4. 27: Accounting with computer program......................................................................................29
Table4.28: Employees views on effect of computerized AIS......................................................................30
Table4.29: Staff views on applicability of AIS in fiscal affairs.....................................................................30
Table4.30: Staff views on AIS efficiency in company administration.........................................................31
Table4.31: Knowledge about AIS software................................................................................................31
Table4.32: AIS efficiency knowledge..........................................................................................................32
Table4.33: Views of AIS reliability..............................................................................................................32
Table4.34: Employee views of AIS usability...............................................................................................33
Table4.35: Employee vies on time sensitivity of AIS..................................................................................33
Table4.36: Staff views of AIS flexibility.......................................................................................................34
Table4.37: Response on management reports..........................................................................................34
Table4.38: Employee views on web information.......................................................................................35
Table4.39: Respondents reliability on AIS outputs....................................................................................35
Table4.40: Clarity of AIS outputs................................................................................................................36
Table4.41: Respondent Views on tech output...........................................................................................36
Table4.42: Views in ICT team’s responsive................................................................................................37
Table4.43: Staff views on AIS utilization....................................................................................................37
Table4. 44: Customer ability of AIS utilization...........................................................................................38
Table4.45: appropriation of AIS by customers...........................................................................................38
Table4.46: AIS extensive usage- views of staff...........................................................................................39
Table4. 47: Employee views on satisfaction with AIS.................................................................................39
Table4.48: Staff containment on IT support..............................................................................................40
Table4.49: Employee views on AIS effectiveness in decision making........................................................40
Table4.50: Employee views on AIS effectiveness on sale and profit..........................................................41
Table4.51: Operating cost reduction by AIS...............................................................................................41
Table4.52: Consumer welfare by AIS- vies by staff....................................................................................42
Table4.53: Job market scenario of AIS- staff point of views.......................................................................42
Table4.54: Cross tabulation of increased revenue with AIS effectiveness.................................................43
Table4.35: Employee vies on time sensitivity of AIS..................................................................................33
Table4.36: Staff views of AIS flexibility.......................................................................................................34
Table4.37: Response on management reports..........................................................................................34
Table4.38: Employee views on web information.......................................................................................35
Table4.39: Respondents reliability on AIS outputs....................................................................................35
Table4.40: Clarity of AIS outputs................................................................................................................36
Table4.41: Respondent Views on tech output...........................................................................................36
Table4.42: Views in ICT team’s responsive................................................................................................37
Table4.43: Staff views on AIS utilization....................................................................................................37
Table4. 44: Customer ability of AIS utilization...........................................................................................38
Table4.45: appropriation of AIS by customers...........................................................................................38
Table4.46: AIS extensive usage- views of staff...........................................................................................39
Table4. 47: Employee views on satisfaction with AIS.................................................................................39
Table4.48: Staff containment on IT support..............................................................................................40
Table4.49: Employee views on AIS effectiveness in decision making........................................................40
Table4.50: Employee views on AIS effectiveness on sale and profit..........................................................41
Table4.51: Operating cost reduction by AIS...............................................................................................41
Table4.52: Consumer welfare by AIS- vies by staff....................................................................................42
Table4.53: Job market scenario of AIS- staff point of views.......................................................................42
Table4.54: Cross tabulation of increased revenue with AIS effectiveness.................................................43
Paraphrase This Document
Need a fresh take? Get an instant paraphrase of this document with our AI Paraphraser
1.0 INTRODUCTION
The mining industry in Australia mainly deals with the export of metals and minerals. There are many
mining companies such as BHP Billiton, Gold Fields Limited, RUS Mining, Orica, Rio Tinto, Barrick
Australia Pacific, Arrium Mining and Materials, Fortescue Metal Group and so on. Mining companies
have been exporting major minerals to Asian, Japan, Europe and several other countries. They are
however facing intense competition from China and other countries that manufactures cheaper
substitute of the products. The industry provides high source of earnings and revenue in foreign
currency. However recently sliding market share of this industry has posed major challenge for industry
participants with their lowering profitability. There were tiresome computation associated with mining
companies accounting framework that posed a challenge towards ascertaining actual profits and
revenues earned. Lack of information system infrastructure has imposed major challenge for mining
companies due to large complex challenges faced (Carmona & Trombetta, 2008).
Accounting Information Systems (AIS) is an instrument that, thanks to information systems, manages
and controls issues in the field of economics and finance. But a huge technological advancement has
created the ability to create and use financial information from a strategic perspective. Accounting
Information System (AIS) is essential for all organizations. Non-profit AIS support. On the other hand, AIS
is a component that collects, aggregates basic data or routine data and passes decision makers to their
financial statements. To better understand the concept of "accounting information system", the three
words that make up the AIS will be developed separately. First, the literature documents that show that
accounting can be divided into three parts: the information system, hereinafter referred to as the
"business language" and the source of financial information. Second, the information is a valuable data
processing, which is the basis for decision making, decision making, and legal obligations. Finally, the
system is an integrated facility focusing on objectives.
Accounting literature indicates that strategic success is considered to be the result of an accounting
information system (AIS) project. Several studies have analyzed the effects of AIS on strategic
management by awarding AIS training to various strategic priorities. It also analyzed the impact on the
effectiveness of the interaction between specific policies and different models of AIS (for example,
different methods and information). The correct AIS proposal supports a business strategy to improve
organizational performance. Investing in AIS will be leverage to make it stronger and more flexible
The mining industry in Australia mainly deals with the export of metals and minerals. There are many
mining companies such as BHP Billiton, Gold Fields Limited, RUS Mining, Orica, Rio Tinto, Barrick
Australia Pacific, Arrium Mining and Materials, Fortescue Metal Group and so on. Mining companies
have been exporting major minerals to Asian, Japan, Europe and several other countries. They are
however facing intense competition from China and other countries that manufactures cheaper
substitute of the products. The industry provides high source of earnings and revenue in foreign
currency. However recently sliding market share of this industry has posed major challenge for industry
participants with their lowering profitability. There were tiresome computation associated with mining
companies accounting framework that posed a challenge towards ascertaining actual profits and
revenues earned. Lack of information system infrastructure has imposed major challenge for mining
companies due to large complex challenges faced (Carmona & Trombetta, 2008).
Accounting Information Systems (AIS) is an instrument that, thanks to information systems, manages
and controls issues in the field of economics and finance. But a huge technological advancement has
created the ability to create and use financial information from a strategic perspective. Accounting
Information System (AIS) is essential for all organizations. Non-profit AIS support. On the other hand, AIS
is a component that collects, aggregates basic data or routine data and passes decision makers to their
financial statements. To better understand the concept of "accounting information system", the three
words that make up the AIS will be developed separately. First, the literature documents that show that
accounting can be divided into three parts: the information system, hereinafter referred to as the
"business language" and the source of financial information. Second, the information is a valuable data
processing, which is the basis for decision making, decision making, and legal obligations. Finally, the
system is an integrated facility focusing on objectives.
Accounting literature indicates that strategic success is considered to be the result of an accounting
information system (AIS) project. Several studies have analyzed the effects of AIS on strategic
management by awarding AIS training to various strategic priorities. It also analyzed the impact on the
effectiveness of the interaction between specific policies and different models of AIS (for example,
different methods and information). The correct AIS proposal supports a business strategy to improve
organizational performance. Investing in AIS will be leverage to make it stronger and more flexible
Mining companies used to previously make use of traditional accounting information infrastructure.
Accounting Information System and E-Accounting comprises of important component for business
entity. AIS and E-Accounting provides several relevant extended features that aids operational activities
within mining companies such as Payroll development, Accounting Research furnishing, E-billing and so
on. Such enhanced features of AIS and E-Accounting have provided several benefits to mining
organizations, especially through application of MYOB and POS Machines. Hence, impact of these
systems is bound to have several benefits on mining company businesses.
2.0 RESEARCH QUESTIONS
The primary aim of the study is to elucidate the role as well as development of accounting information
system in particularly accounting system and the business environment, especially in the arena of
professional accountancy. The current study as well as format is as per literature review. The current at
hand thereby helps in understanding the nature of influence of development of accounting information
system in the arena of accounting system and business through literary sources as well as case studies
Objectives of the research
To determine the way accounting information system helps in attainment of growth of a business
To recognise various factors of AIS that affect business processes and its growth
Research Question
What is the nature of influence of development of accounting information system in the arena of
accounting system and business?
What is the way in which accounting information system helps in attainment of growth of
What are the different factors of accounting information system that affect business processes and
its growth?
LITRATURE REVIEW: PREAPPROVED AND TO BE INCLUDED BY STUDENT
Accounting Information System and E-Accounting comprises of important component for business
entity. AIS and E-Accounting provides several relevant extended features that aids operational activities
within mining companies such as Payroll development, Accounting Research furnishing, E-billing and so
on. Such enhanced features of AIS and E-Accounting have provided several benefits to mining
organizations, especially through application of MYOB and POS Machines. Hence, impact of these
systems is bound to have several benefits on mining company businesses.
2.0 RESEARCH QUESTIONS
The primary aim of the study is to elucidate the role as well as development of accounting information
system in particularly accounting system and the business environment, especially in the arena of
professional accountancy. The current study as well as format is as per literature review. The current at
hand thereby helps in understanding the nature of influence of development of accounting information
system in the arena of accounting system and business through literary sources as well as case studies
Objectives of the research
To determine the way accounting information system helps in attainment of growth of a business
To recognise various factors of AIS that affect business processes and its growth
Research Question
What is the nature of influence of development of accounting information system in the arena of
accounting system and business?
What is the way in which accounting information system helps in attainment of growth of
What are the different factors of accounting information system that affect business processes and
its growth?
LITRATURE REVIEW: PREAPPROVED AND TO BE INCLUDED BY STUDENT
3.0 METHODOLOGY
Research methodology is a very critical part of any study and consequently requires unique attention. In
this part of the study, the scholar assumes a meticulous plan of research methodology for completing
the study successfully by the fulfilling of its objectives and procuring of the solutions to the recognized
research problems. At first, the chapter defines the diverse elements of research methodology. It then
offers a reason for taking up fitting methods for completing this study (Christensen et al., 2011).
3.1 Research Philosophy
3.1.1Research Philosophy
The scholar had the option of going for Epistemology research philosophy or ontology research
philosophy. But the use of Rhetoric research philosophy was undertaken for a comprehensive scrutiny of
problems and investigation of all linked aspects for inferring of results for making judgments.
3.1.2 Qualitative & Quantitative Approach
Research approach done on the basis of quantitative techniques turns to the using of numbers and this
is then analysed with mathematical and/or statistical devices. However, in qualitative research
approach, reminiscent inspection is done by taking a subjective approach for procuring reasons for
issues that are under examination.
3.1.3 Research Design
“Research design” can be described as amongst the most significant factors of research methodology.
The reason is that it ascertains a ready research process by determining the competence and usefulness
of the methodology (Cadez & Guilding, 2008). A research design can be classified into four sorts and
scholars can pick any of them. The fours sorts are:
Exploratory
Descriptive
explanatory
predictive
The scholar with insufficient information from diverse sources went for exploratory and descriptive
research design to devise tangible solutions. The use of the descriptive research was for meticulous
report of precise occurrences. The use of the Predictive research design was also adopted for
interpreting the results of a descriptive study to forecast imminent happenings.
Research methodology is a very critical part of any study and consequently requires unique attention. In
this part of the study, the scholar assumes a meticulous plan of research methodology for completing
the study successfully by the fulfilling of its objectives and procuring of the solutions to the recognized
research problems. At first, the chapter defines the diverse elements of research methodology. It then
offers a reason for taking up fitting methods for completing this study (Christensen et al., 2011).
3.1 Research Philosophy
3.1.1Research Philosophy
The scholar had the option of going for Epistemology research philosophy or ontology research
philosophy. But the use of Rhetoric research philosophy was undertaken for a comprehensive scrutiny of
problems and investigation of all linked aspects for inferring of results for making judgments.
3.1.2 Qualitative & Quantitative Approach
Research approach done on the basis of quantitative techniques turns to the using of numbers and this
is then analysed with mathematical and/or statistical devices. However, in qualitative research
approach, reminiscent inspection is done by taking a subjective approach for procuring reasons for
issues that are under examination.
3.1.3 Research Design
“Research design” can be described as amongst the most significant factors of research methodology.
The reason is that it ascertains a ready research process by determining the competence and usefulness
of the methodology (Cadez & Guilding, 2008). A research design can be classified into four sorts and
scholars can pick any of them. The fours sorts are:
Exploratory
Descriptive
explanatory
predictive
The scholar with insufficient information from diverse sources went for exploratory and descriptive
research design to devise tangible solutions. The use of the descriptive research was for meticulous
report of precise occurrences. The use of the Predictive research design was also adopted for
interpreting the results of a descriptive study to forecast imminent happenings.
Secure Best Marks with AI Grader
Need help grading? Try our AI Grader for instant feedback on your assignments.
3.1.4 Research Method
Interviews: Semi-structured interview in the form of questionnaire was conducted by the scholar. As for
Semi-structured interviews, they’re more flexible ones that have some prefixed behaviours for guiding
the relation between the interviewer and the interviewee while not controlling it fully.
Questionnaires: Based on the kind of a definite research and its aims, that researcher was free to pick
questionnaires that were close-ended or open-ended. A questionnaire that is close-ended has several
questions having pre-set choices for the sample respondent requires making a choice from these
choices. On the other hand, open-ended questionnaires provide respondents with the liberty to give
their opinions without imposing any restrictions. Use of both was done to make the respondent
comfortable.
Focus groups: The focus group was a definite number of people from the mining companies formed by
the researcher. Throughout the study the researcher kept noting down the point of views of all people
for interpreting results.
3.1.5 Sampling and connected Techniques
The best description of Sampling was to opt for the sample that’s believed to be a fitting representation
of the total population. The process involved the selection of a sample size for the conducting of the
research with the availing of views of all members that form the population being impossible. The results
that were acquired from the selected sample were extrapolated with the aim of getting the outlook of
the whole population.
3.1.6 Data Collection
Primary data were gathered with the aim of meeting precise prerequisites of the research that’s under
study. This study involved the collection of Primary data from respondents that belong to two tiers,
namely case companies’ personnel and managers. A few (six to be specific) of the personnel were
approached personally in headquarters of the concerned companies on a random basis and asked to be
a part of surveys. Those who consented were given questionnaires and info was gathered. Worker’s
email ids were obtained from their headquarters and they were asked to be part of the survey by
completing the questionnaires that were emailed to and they were asked to send the completed
questionnaire via email. For interviewing the managers, they were approached personally by fixing
appointments and meeting with them at the appointed time (Dilla, Janvrin & Raschke, 2010).
Interviews: Semi-structured interview in the form of questionnaire was conducted by the scholar. As for
Semi-structured interviews, they’re more flexible ones that have some prefixed behaviours for guiding
the relation between the interviewer and the interviewee while not controlling it fully.
Questionnaires: Based on the kind of a definite research and its aims, that researcher was free to pick
questionnaires that were close-ended or open-ended. A questionnaire that is close-ended has several
questions having pre-set choices for the sample respondent requires making a choice from these
choices. On the other hand, open-ended questionnaires provide respondents with the liberty to give
their opinions without imposing any restrictions. Use of both was done to make the respondent
comfortable.
Focus groups: The focus group was a definite number of people from the mining companies formed by
the researcher. Throughout the study the researcher kept noting down the point of views of all people
for interpreting results.
3.1.5 Sampling and connected Techniques
The best description of Sampling was to opt for the sample that’s believed to be a fitting representation
of the total population. The process involved the selection of a sample size for the conducting of the
research with the availing of views of all members that form the population being impossible. The results
that were acquired from the selected sample were extrapolated with the aim of getting the outlook of
the whole population.
3.1.6 Data Collection
Primary data were gathered with the aim of meeting precise prerequisites of the research that’s under
study. This study involved the collection of Primary data from respondents that belong to two tiers,
namely case companies’ personnel and managers. A few (six to be specific) of the personnel were
approached personally in headquarters of the concerned companies on a random basis and asked to be
a part of surveys. Those who consented were given questionnaires and info was gathered. Worker’s
email ids were obtained from their headquarters and they were asked to be part of the survey by
completing the questionnaires that were emailed to and they were asked to send the completed
questionnaire via email. For interviewing the managers, they were approached personally by fixing
appointments and meeting with them at the appointed time (Dilla, Janvrin & Raschke, 2010).
3.1.8 Ways of Data Analysis
The analysing of quantitative data that had been got from questionnaires had been done by using
frequency analysis in tandem with different statistical and mathematical tools. For the recording and
analysing of the data, MS Excel Tool pack and SPSS were used. The interview schedules that had been
used for acquiring Qualitative data had been descriptively analysed (Libby, 2017).
The analysing of quantitative data that had been got from questionnaires had been done by using
frequency analysis in tandem with different statistical and mathematical tools. For the recording and
analysing of the data, MS Excel Tool pack and SPSS were used. The interview schedules that had been
used for acquiring Qualitative data had been descriptively analysed (Libby, 2017).
4.0 ANALYSIS OF DATA
4.1 Introduction
This chapter involves descriptive data analysis, and inferential analysis. The survey questionnaires were
distributed through email and couriers to five mining companies. A total of 54 workers and managerial
people were approached and 48 respondents returned the questionnaires. The response rate was 88.9%
and was considerably high due to the good mixture of open end and close end questions which were
semi-structured. The dependent variable was the organizations performance, whereas the other eleven
factors were considered as independent factors. The sub factors measured as per the Like kart scale are
discussed beneath (Lewis, 2015).
4.2 Trading name of the respondent’s company
Table4.1: Respondents’ company distribution
The respondent’s company involvement was sought by the scholar in order to find out whether there
was any significant difference from the sample. As the percentage distribution represented parity in
response, hence the responses were a representation of the population.
4.3 The legal status of the firms
All the persons from BHP Billiton, RIO Tinto, Orica and Barrick Australia Pacific indicated that their
companies were private limited companies while all the respondents from RUS Mining indicated that
their company was a public limited company.
4.1 Introduction
This chapter involves descriptive data analysis, and inferential analysis. The survey questionnaires were
distributed through email and couriers to five mining companies. A total of 54 workers and managerial
people were approached and 48 respondents returned the questionnaires. The response rate was 88.9%
and was considerably high due to the good mixture of open end and close end questions which were
semi-structured. The dependent variable was the organizations performance, whereas the other eleven
factors were considered as independent factors. The sub factors measured as per the Like kart scale are
discussed beneath (Lewis, 2015).
4.2 Trading name of the respondent’s company
Table4.1: Respondents’ company distribution
The respondent’s company involvement was sought by the scholar in order to find out whether there
was any significant difference from the sample. As the percentage distribution represented parity in
response, hence the responses were a representation of the population.
4.3 The legal status of the firms
All the persons from BHP Billiton, RIO Tinto, Orica and Barrick Australia Pacific indicated that their
companies were private limited companies while all the respondents from RUS Mining indicated that
their company was a public limited company.
Paraphrase This Document
Need a fresh take? Get an instant paraphrase of this document with our AI Paraphraser
Table4. 2: Information on firms’ status
4.4 Years of service of employees
Majority of the respondents were working for their corporation for more than five years. This was a sign
of understanding of their company; therefore, information obtained from them was reliable.
Table4. 3: Year of Service of respondents
4.4 Years of service of employees
Majority of the respondents were working for their corporation for more than five years. This was a sign
of understanding of their company; therefore, information obtained from them was reliable.
Table4. 3: Year of Service of respondents
4.5. Gender of the respondents
The gender distribution reflected that 60.4% of the respondents were male whilst 39.6% of them were
female.
Table4.4: Gender Distribution
4.6. Department of respondents
The 37.5% of the respondents were from Finance & Administration department, 31.3% were from Sales
& Marketing department and 27.1% were from ICT department, whereas 4.2% of the respondents were
from other departments.
Table4.5: Respondent’s Department
The gender distribution reflected that 60.4% of the respondents were male whilst 39.6% of them were
female.
Table4.4: Gender Distribution
4.6. Department of respondents
The 37.5% of the respondents were from Finance & Administration department, 31.3% were from Sales
& Marketing department and 27.1% were from ICT department, whereas 4.2% of the respondents were
from other departments.
Table4.5: Respondent’s Department
4.7. Unambiguous vision and mission
Management had a clear vision and mission, though 4.2% of the respondents disagreed and 2.1% were
neutral. Clear vision and mission guide companies towards achieving their goals and objectives.
Companies from the mining industry in Australia were steered by clear visions and missions.
Table4.6: Leadership direction of the management
4.8. Clarity of vision of the employees
Most of the employees in the mining industry knew the vision and mission of their company, which was
the motivating strength for any company.
Table4.7: Clarity of Vision of the company
Management had a clear vision and mission, though 4.2% of the respondents disagreed and 2.1% were
neutral. Clear vision and mission guide companies towards achieving their goals and objectives.
Companies from the mining industry in Australia were steered by clear visions and missions.
Table4.6: Leadership direction of the management
4.8. Clarity of vision of the employees
Most of the employees in the mining industry knew the vision and mission of their company, which was
the motivating strength for any company.
Table4.7: Clarity of Vision of the company
Secure Best Marks with AI Grader
Need help grading? Try our AI Grader for instant feedback on your assignments.
4.9. Involvement of Staffs in company
The efforts of the employees were to common ambition. Majority of the employees agreed upon their
involvement in achieving the vision and mission of their company.
Table4. 8: Involvement of employees in the company
4.10. Departments’ quality of service
The 93.8% of employees in mining industry agreed upon the quality of service, 2.1% of the respondents
disagreed on class of service. However, 4.2% of the respondents were neutral as to whether each
department has measures of their quality of service (Laudon & Laudon, 2016).
Table4.9: Quality of service
The efforts of the employees were to common ambition. Majority of the employees agreed upon their
involvement in achieving the vision and mission of their company.
Table4. 8: Involvement of employees in the company
4.10. Departments’ quality of service
The 93.8% of employees in mining industry agreed upon the quality of service, 2.1% of the respondents
disagreed on class of service. However, 4.2% of the respondents were neutral as to whether each
department has measures of their quality of service (Laudon & Laudon, 2016).
Table4.9: Quality of service
4.11. Measure of Organizational performance
Table4.10: Performance of Companies
The managerial performance was appreciated by 97.9% respondents while 2.1% of the respondents
expressed neutral views. This was a hint of the clarity of organizational performance in the mining
industry.
4.12. Staff knowledge of company performance
The 97.9% of respondents agreed that execution measures were imparted routinely to staff while 2.1%
of the respondents were unbiased, which demonstrated that staffs were up to date with their execution
consistently (McMillan & Schumacher, 2010).
Table4.11: Sharing percentage of company performance
Table4.10: Performance of Companies
The managerial performance was appreciated by 97.9% respondents while 2.1% of the respondents
expressed neutral views. This was a hint of the clarity of organizational performance in the mining
industry.
4.12. Staff knowledge of company performance
The 97.9% of respondents agreed that execution measures were imparted routinely to staff while 2.1%
of the respondents were unbiased, which demonstrated that staffs were up to date with their execution
consistently (McMillan & Schumacher, 2010).
Table4.11: Sharing percentage of company performance
4.13. Regular publication of financial reports
The 91.7% of the employees agreed upon the fact that money related reports were distributed
consistently while 8.3% of the respondents were impartial. The budgetary position of the organization
and the execution of the organization were clearly visible from the responses. The reports were sent to
the press with similar pattern and this empowered the organization screen their execution in connection
to their rivals in the business (Hakim, 2012).
Table4.12: Views on financial reports
4.14. Individual and business objectives
Most of the staffs concurred that supervisors set individual and business goals. This empowered the
administrators to adjust their own objectives to the general objective of the organization. This suggested
that the directors' endeavours were coordinated towards accomplishing a shared objective (Jones, &
Karsten, 2008).
The 91.7% of the employees agreed upon the fact that money related reports were distributed
consistently while 8.3% of the respondents were impartial. The budgetary position of the organization
and the execution of the organization were clearly visible from the responses. The reports were sent to
the press with similar pattern and this empowered the organization screen their execution in connection
to their rivals in the business (Hakim, 2012).
Table4.12: Views on financial reports
4.14. Individual and business objectives
Most of the staffs concurred that supervisors set individual and business goals. This empowered the
administrators to adjust their own objectives to the general objective of the organization. This suggested
that the directors' endeavours were coordinated towards accomplishing a shared objective (Jones, &
Karsten, 2008).
Paraphrase This Document
Need a fresh take? Get an instant paraphrase of this document with our AI Paraphraser
Table4.13: Objective preference of Management
4.15. Commitment to the company
Bulk of the employees approved that people were dedicated to the firms. Obligation indicated
perseverance towards accomplishing the goals of the corporation.
Table4.14: Commitment to the organization
4.15. Commitment to the company
Bulk of the employees approved that people were dedicated to the firms. Obligation indicated
perseverance towards accomplishing the goals of the corporation.
Table4.14: Commitment to the organization
4.16. Confidence of employees
Table4.15: Staff was in positive spirits
Major share of the respondents concurred that the confidence of the general population was very
affirmative towards the company. This demonstrates individuals work harder towards accomplishing the
hierarchical target.
4.17. Stability of the market
The 41.6% of respondents concurred that the market was generally steady while 37.5% of the
respondents were impartial. In any case, 20.9% of the respondents differ that the market was generally
steady. A steady market infers less dangerous condition which favourable for commendable execution
(Xu, 2009).
Table4.16: Market stability knowledge
Table4.15: Staff was in positive spirits
Major share of the respondents concurred that the confidence of the general population was very
affirmative towards the company. This demonstrates individuals work harder towards accomplishing the
hierarchical target.
4.17. Stability of the market
The 41.6% of respondents concurred that the market was generally steady while 37.5% of the
respondents were impartial. In any case, 20.9% of the respondents differ that the market was generally
steady. A steady market infers less dangerous condition which favourable for commendable execution
(Xu, 2009).
Table4.16: Market stability knowledge
4.18. Employees knowledge of involvement
The 95.8% of respondents concurred that representatives comprehended the anticipated from them
while 4.2% of the respondents were nonpartisan. Nonetheless, none of the respondents differ that
workers comprehend what was anticipated from them (Meyers, Gamst & Guarino, 2016).
Table4.17: Employees self assessment
4.19 Availability of materials to workers
The respondents established that workers had the resources and equipments desired to perform their
employment.
Table4.18: Employee’s requirements of material- self assessment
The 95.8% of respondents concurred that representatives comprehended the anticipated from them
while 4.2% of the respondents were nonpartisan. Nonetheless, none of the respondents differ that
workers comprehend what was anticipated from them (Meyers, Gamst & Guarino, 2016).
Table4.17: Employees self assessment
4.19 Availability of materials to workers
The respondents established that workers had the resources and equipments desired to perform their
employment.
Table4.18: Employee’s requirements of material- self assessment
Secure Best Marks with AI Grader
Need help grading? Try our AI Grader for instant feedback on your assignments.
4.20 Encouragement by management for harnessing skills
The 93.8% of respondents concurred that workers were urged to build up their insight and aptitudes
while 4.2% were impartial. In any case, 2.1% of the respondents differ that representatives were urged
to build up their insight and abilities. The promising workers who build up their insight and abilities
would perform better in future.
Table4.19: Support on employee knowledge enhancement
4.21 Commitment for quality work
Every one of the staffs concurred that representatives were focused on doing quality work. This
suggested the focus of representatives on performing eminence work, quality items and administrations
were ensured. Quality items and effective administrations were fundamental for excellent execution of
the organization.
The 93.8% of respondents concurred that workers were urged to build up their insight and aptitudes
while 4.2% were impartial. In any case, 2.1% of the respondents differ that representatives were urged
to build up their insight and abilities. The promising workers who build up their insight and abilities
would perform better in future.
Table4.19: Support on employee knowledge enhancement
4.21 Commitment for quality work
Every one of the staffs concurred that representatives were focused on doing quality work. This
suggested the focus of representatives on performing eminence work, quality items and administrations
were ensured. Quality items and effective administrations were fundamental for excellent execution of
the organization.
Table4.20: Worker’s commitment level
4.22. Profit reports of the mining companies
A major portion of the respondents established that industries have been reporting amplified profits.
Report of bigger profits was a sign of outstanding industrial performance of mining industries.
Table4.21: Profit trend of mining industry
4.22. Profit reports of the mining companies
A major portion of the respondents established that industries have been reporting amplified profits.
Report of bigger profits was a sign of outstanding industrial performance of mining industries.
Table4.21: Profit trend of mining industry
4.23. Revenue report of the mining industries
Table4.22: Revenue trend knowledge
Greater part of the employees concurred that the industries have been reporting greater revenue.
Increased revenue was a sign of outstanding industrial outputs.
4.24. Market share reporting
Table4.23: Market share trend
Greater part of the employees concurred that the industries have been reporting greater market share.
Increased market share was a sign of outstanding industrial outputs.
Table4.22: Revenue trend knowledge
Greater part of the employees concurred that the industries have been reporting greater revenue.
Increased revenue was a sign of outstanding industrial outputs.
4.24. Market share reporting
Table4.23: Market share trend
Greater part of the employees concurred that the industries have been reporting greater market share.
Increased market share was a sign of outstanding industrial outputs.
Paraphrase This Document
Need a fresh take? Get an instant paraphrase of this document with our AI Paraphraser
4.25. Utility of AIS for financial and economic advancement
Larger part of the respondents affirmed that their organizations utilize AIS for their money related and
monetary administration. This meant AIS assist organizations with managing their funds.
Table4.24: AIS utilization for financial advancement response
4.26. Function of AIS in industry strategies
Dominant part of the respondents affirmed that the utilization of AIS assume a critical part in arranging
the association's procedures. This demonstrates the greater part of the organizations in the mining
business utilize their AIS while defining their procedures.
Table4.25: AIS role in company’s strategy formation
Larger part of the respondents affirmed that their organizations utilize AIS for their money related and
monetary administration. This meant AIS assist organizations with managing their funds.
Table4.24: AIS utilization for financial advancement response
4.26. Function of AIS in industry strategies
Dominant part of the respondents affirmed that the utilization of AIS assume a critical part in arranging
the association's procedures. This demonstrates the greater part of the organizations in the mining
business utilize their AIS while defining their procedures.
Table4.25: AIS role in company’s strategy formation
4.27. Limitations of AIS usage
A portion of the respondents’ referred to absence of appropriate preparing and absence of legitimate
framework documentation as a portion of the difficulties they confront. Different respondents
additionally noticed that high staff turnover was one of the difficulties of utilizing the AIS. They showed
that when the staff turnover was high, some of super prepared staff leaves the association and they
happen to have more data about the AIS than the typical clients of the AIS. Different weaknesses
included absence of funds and danger of out of date quality, among others.
4.28. Software usage for accounting program
Major share of the respondents affirmed that they utilize the same automated accounting program for
money related cost and administration office. The data on whether the organization utilizes the same
automated accounting program for money related, cost and administration accounting has been
condensed.
Table4.26: Respondent’s views on software usage
A portion of the respondents’ referred to absence of appropriate preparing and absence of legitimate
framework documentation as a portion of the difficulties they confront. Different respondents
additionally noticed that high staff turnover was one of the difficulties of utilizing the AIS. They showed
that when the staff turnover was high, some of super prepared staff leaves the association and they
happen to have more data about the AIS than the typical clients of the AIS. Different weaknesses
included absence of funds and danger of out of date quality, among others.
4.28. Software usage for accounting program
Major share of the respondents affirmed that they utilize the same automated accounting program for
money related cost and administration office. The data on whether the organization utilizes the same
automated accounting program for money related, cost and administration accounting has been
condensed.
Table4.26: Respondent’s views on software usage
4.29. Tenure of accounting with software
Table4. 27: Accounting with computer program
The 54.2% of respondents demonstrated that they were accounting with a software program for more
than 10 years while 20.8% of the respondents showed that they have been doing it with a for a period
in the vicinity of 5 and 10 years.
4.30. Role of computerized AIS in cash arrangement with financial institutions
Dominant part of the respondents affirmed that their mechanized AIS system enabled them to deal
with their money with banks. This would empower the mining firms deal with their money streams
adequately. This would likewise empower the mining firms’ screen the development in return rates
and settle on auspicious choices in regards to obtaining the money from outside the country.
Table4. 27: Accounting with computer program
The 54.2% of respondents demonstrated that they were accounting with a software program for more
than 10 years while 20.8% of the respondents showed that they have been doing it with a for a period
in the vicinity of 5 and 10 years.
4.30. Role of computerized AIS in cash arrangement with financial institutions
Dominant part of the respondents affirmed that their mechanized AIS system enabled them to deal
with their money with banks. This would empower the mining firms deal with their money streams
adequately. This would likewise empower the mining firms’ screen the development in return rates
and settle on auspicious choices in regards to obtaining the money from outside the country.
Secure Best Marks with AI Grader
Need help grading? Try our AI Grader for instant feedback on your assignments.
Table4.28: Employees views on effect of computerized AIS
4.31. AIS applicability in fiscal affairs
Table4.29: Staff views on applicability of AIS in fiscal affairs
Respondents affirmed that AIS permitted them to administer their fiscal affairs with the Government.
4.31. AIS applicability in fiscal affairs
Table4.29: Staff views on applicability of AIS in fiscal affairs
Respondents affirmed that AIS permitted them to administer their fiscal affairs with the Government.
4.32. AIS role in Organization and Administration
Every respondent affirmed their company's association, and also told that their organization have
enhanced since utilizing AIS. This meant AIS was utilized to create the monetary reports as well as help
the administration in sorting out and managing their organizations.
Table4.30: Staff views on AIS efficiency in company administration
4.33. Familiarity with XERO and MYOB
Table4.31: Knowledge about AIS software
Greater part of the respondents affirmed that they knew about new advanced software packages,
XERO and MYOB. This suggests a large portion of the workers in the mining business refresh
themselves with the present innovations.
Every respondent affirmed their company's association, and also told that their organization have
enhanced since utilizing AIS. This meant AIS was utilized to create the monetary reports as well as help
the administration in sorting out and managing their organizations.
Table4.30: Staff views on AIS efficiency in company administration
4.33. Familiarity with XERO and MYOB
Table4.31: Knowledge about AIS software
Greater part of the respondents affirmed that they knew about new advanced software packages,
XERO and MYOB. This suggests a large portion of the workers in the mining business refresh
themselves with the present innovations.
4.34. Ranking of AIS for organizational efficiency
Table4.32: AIS efficiency knowledge
The 75.0% of respondents evaluated their AIS as essential towards hierarchical viability while 6.3%
were unbiased. In any case, 18.8% of the respondents appraised their AIS as insignificant towards
hierarchical viability. This meant the vast majority of the AIS in the mining business help the
administration towards accomplishing authoritative adequacy.
4.35. Reliable of the AIS System
The 77.1% of respondents concurred that their frameworks were dependable while 22.9% of the
respondents differ that their frameworks were solid were unbiased. This demonstrates the majority of
the frameworks in the mining business were dependable.
Table4.33: Views of AIS reliability
Table4.32: AIS efficiency knowledge
The 75.0% of respondents evaluated their AIS as essential towards hierarchical viability while 6.3%
were unbiased. In any case, 18.8% of the respondents appraised their AIS as insignificant towards
hierarchical viability. This meant the vast majority of the AIS in the mining business help the
administration towards accomplishing authoritative adequacy.
4.35. Reliable of the AIS System
The 77.1% of respondents concurred that their frameworks were dependable while 22.9% of the
respondents differ that their frameworks were solid were unbiased. This demonstrates the majority of
the frameworks in the mining business were dependable.
Table4.33: Views of AIS reliability
Paraphrase This Document
Need a fresh take? Get an instant paraphrase of this document with our AI Paraphraser
4.36. The easiness in usability of AIS System
Table4.34: Employee views of AIS usability
Dominant part of the respondents concurred that their frameworks were anything but difficult to learn
and comprehend their highlights. Complex frameworks do not persuade the end clients to take in more
about the framework and were not easy to understand. At the point when the frameworks were
anything but difficult to learn and comprehend, they would be more helpful to the workers since the
representatives would welcome the framework and they would take in more highlights of the
framework. They would utilize the framework highlights to upgrade their viability.
4.37. Time management of AIS
Table4.35: Employee vies on time sensitivity of AIS
Dominant part of the respondents concurred that the reaction time for the framework was quick. A
quick reaction time shows that the clients would achieve their assignments with negligible time. This
would enhance proficiency and adequacy.
Table4.34: Employee views of AIS usability
Dominant part of the respondents concurred that their frameworks were anything but difficult to learn
and comprehend their highlights. Complex frameworks do not persuade the end clients to take in more
about the framework and were not easy to understand. At the point when the frameworks were
anything but difficult to learn and comprehend, they would be more helpful to the workers since the
representatives would welcome the framework and they would take in more highlights of the
framework. They would utilize the framework highlights to upgrade their viability.
4.37. Time management of AIS
Table4.35: Employee vies on time sensitivity of AIS
Dominant part of the respondents concurred that the reaction time for the framework was quick. A
quick reaction time shows that the clients would achieve their assignments with negligible time. This
would enhance proficiency and adequacy.
4.38. Flexible of the AIS system
Larger part of the respondents concurred that their frameworks were adaptable. This meant the
frameworks utilized as a part of the mining business can be redesigned and henceforth, the danger of
out of date quality was negligible. This additionally infers the framework can oblige the clients as far as
their prerequisites including reports.
Table4.36: Staff views of AIS flexibility
4.39. Reliability of Management reports
Greater part of the respondents concurred that their administration reports were dependable. The
administration reports would be solid on the off chance that they were exact and auspicious. Opportune
reports go about as a manual for the administration with regards to the zones that need administration
consideration. This would empower the administration to take restorative activities and to settle on
educated choices.
Table4.37: Response on management reports
4.40. Accuracy of website of firms
Larger part of the respondents concurred that their frameworks were adaptable. This meant the
frameworks utilized as a part of the mining business can be redesigned and henceforth, the danger of
out of date quality was negligible. This additionally infers the framework can oblige the clients as far as
their prerequisites including reports.
Table4.36: Staff views of AIS flexibility
4.39. Reliability of Management reports
Greater part of the respondents concurred that their administration reports were dependable. The
administration reports would be solid on the off chance that they were exact and auspicious. Opportune
reports go about as a manual for the administration with regards to the zones that need administration
consideration. This would empower the administration to take restorative activities and to settle on
educated choices.
Table4.37: Response on management reports
4.40. Accuracy of website of firms
Maximum respondents concurred that their company's website pages were exact and refreshed. This
infers any intrigued partner, for example, the clients would effectively discover precise and auspicious
data on the company's site.
Table4.38: Employee views on web information
4.41. AIS software System outputs
Table4.39: Respondents reliability on AIS outputs
Larger part of the respondents concurred that their frameworks yields were clear.
4.42. Technical support for the AIS
infers any intrigued partner, for example, the clients would effectively discover precise and auspicious
data on the company's site.
Table4.38: Employee views on web information
4.41. AIS software System outputs
Table4.39: Respondents reliability on AIS outputs
Larger part of the respondents concurred that their frameworks yields were clear.
4.42. Technical support for the AIS
Secure Best Marks with AI Grader
Need help grading? Try our AI Grader for instant feedback on your assignments.
Table4.40: Clarity of AIS outputs
Most respondents concurred that their IT group offer help for the framework. It bolster was
exceptionally central for the accomplishment of an AIS. This suggests the end clients would get bolster
at whatever point they were need of it and this would empower them grasp the framework.
4.43. Technological competence of IT panel
Greater part of the respondents concurred that their IT group has the specialized capability. Specialized
capability was likewise for the achievement of any AIS.
Table4.41: Respondent Views on tech output
4.44. The ICT team was receptive ability
Most respondents concurred that their IT group offer help for the framework. It bolster was
exceptionally central for the accomplishment of an AIS. This suggests the end clients would get bolster
at whatever point they were need of it and this would empower them grasp the framework.
4.43. Technological competence of IT panel
Greater part of the respondents concurred that their IT group has the specialized capability. Specialized
capability was likewise for the achievement of any AIS.
Table4.41: Respondent Views on tech output
4.44. The ICT team was receptive ability
Most of the respondents concurred that their ICT group was responsive, auspicious and solid.
Responsiveness of the ICT group would decide its nature bolster. Unwavering quality of the ICT group
would upgrade the rate of accomplishment of the AIS.
Table4.42: Views in ICT team’s responsive
4.45. Information system utilization
Major share of the respondents concurred that staff use the abilities of a data framework. This meant
the representatives in the mining business have grasped the data frameworks and they utilize them
when playing out their obligations.
Table4.43: Staff views on AIS utilization
Responsiveness of the ICT group would decide its nature bolster. Unwavering quality of the ICT group
would upgrade the rate of accomplishment of the AIS.
Table4.42: Views in ICT team’s responsive
4.45. Information system utilization
Major share of the respondents concurred that staff use the abilities of a data framework. This meant
the representatives in the mining business have grasped the data frameworks and they utilize them
when playing out their obligations.
Table4.43: Staff views on AIS utilization
4.46. Use of the capacity of information system
Dominant part of the respondents concurred that clients use the abilities of a data framework. This
meant the clients in the mining business have grasped the innovation and they were software educated.
Table4. 44: Customer ability of AIS utilization
4.47. Usage appropriation of AIS
Table4.45: appropriation of AIS by customers
Dominant part of the respondents concurred that the framework was properly utilized. This suggests the
workers receive rewards of the AIS.
Dominant part of the respondents concurred that clients use the abilities of a data framework. This
meant the clients in the mining business have grasped the innovation and they were software educated.
Table4. 44: Customer ability of AIS utilization
4.47. Usage appropriation of AIS
Table4.45: appropriation of AIS by customers
Dominant part of the respondents concurred that the framework was properly utilized. This suggests the
workers receive rewards of the AIS.
Paraphrase This Document
Need a fresh take? Get an instant paraphrase of this document with our AI Paraphraser
4.48. Extensively use of AIS
Dominant part of the respondents concurred that the framework was broadly utilized. This suggests the
workers receive rewards of the AIS.
Table4.46: AIS extensive usage- views of staff
4.49. Satisfaction with AIS software system information
Table4. 47: Employee views on satisfaction with AIS
Dominant part of the respondents concurred that the clients were happy with the framework reports.
This meant the framework reports were precise and solid. This would empower the clients to submit
auspicious reports to the administration for basic leadership.
Dominant part of the respondents concurred that the framework was broadly utilized. This suggests the
workers receive rewards of the AIS.
Table4.46: AIS extensive usage- views of staff
4.49. Satisfaction with AIS software system information
Table4. 47: Employee views on satisfaction with AIS
Dominant part of the respondents concurred that the clients were happy with the framework reports.
This meant the framework reports were precise and solid. This would empower the clients to submit
auspicious reports to the administration for basic leadership.
4.50. Contentment for IT support
Majority of the employees agreed that the users were pleased with the IT panel. This was imperative
that the ICT team was consistent, responsive, and provides appropriate support.
Table4.48: Staff containment on IT support
4.51 Decision making improvement by AIS
Respondents approved that AIS improves decision making. This entailed that the AIS provide precise and
appropriate reports which support in informed judgment.
Table4.49: Employee views on AIS effectiveness in decision making
Majority of the employees agreed that the users were pleased with the IT panel. This was imperative
that the ICT team was consistent, responsive, and provides appropriate support.
Table4.48: Staff containment on IT support
4.51 Decision making improvement by AIS
Respondents approved that AIS improves decision making. This entailed that the AIS provide precise and
appropriate reports which support in informed judgment.
Table4.49: Employee views on AIS effectiveness in decision making
4.52. Company sales and profits with AIS
Table4.50: Employee views on AIS effectiveness on sale and profit
Greater part of the respondents concurred that AIS enhances firm deals, benefits and market
productivity. The AIS would permit client approach critical data with respect to the organization. This
would influence the clients to purchase a greater amount of the item along these lines expanding the
organization's piece of the overall industry. This would thusly expand the income and therefore, the
benefits of the firm. The AIS would likewise empower the representatives to be proficient and successful
in this way enhancing the company's market productivity.
4.53. Reduction in service costs
Respondents concurred that AIS diminishes the working expenses. This meant the AIS would empower
the representatives to be more proficient, henceforth, diminishing the working expenses.
Table4.51: Operating cost reduction by AIS
Table4.50: Employee views on AIS effectiveness on sale and profit
Greater part of the respondents concurred that AIS enhances firm deals, benefits and market
productivity. The AIS would permit client approach critical data with respect to the organization. This
would influence the clients to purchase a greater amount of the item along these lines expanding the
organization's piece of the overall industry. This would thusly expand the income and therefore, the
benefits of the firm. The AIS would likewise empower the representatives to be proficient and successful
in this way enhancing the company's market productivity.
4.53. Reduction in service costs
Respondents concurred that AIS diminishes the working expenses. This meant the AIS would empower
the representatives to be more proficient, henceforth, diminishing the working expenses.
Table4.51: Operating cost reduction by AIS
Secure Best Marks with AI Grader
Need help grading? Try our AI Grader for instant feedback on your assignments.
4.54. Consumer interests
Larger part of the respondents concurred that AIS enhances customer welfare. The AIS would encourage
access of vital data to the buyer with respect to the distinctive assortments of items and administrations
in the market. This would enhance the buyer welfare since the shopper would likewise be settling on
educated choices (Seddon, Calvert & Yang, 2010).
Table4.52: Consumer welfare by AIS- vies by staff
4.55. Job creation by AIS implementation
Table4.53: Job market scenario of AIS- staff point of views
The respondents concurred that AIS prompts production of occupations and monetary improvement.
The AIS would require bolster from the ICT group. The ICT group should involve workers who were in
fact skilful. This would make openings for work for those individuals with specialized expertise of the
framework. This prompted financial improvement in the area.
Larger part of the respondents concurred that AIS enhances customer welfare. The AIS would encourage
access of vital data to the buyer with respect to the distinctive assortments of items and administrations
in the market. This would enhance the buyer welfare since the shopper would likewise be settling on
educated choices (Seddon, Calvert & Yang, 2010).
Table4.52: Consumer welfare by AIS- vies by staff
4.55. Job creation by AIS implementation
Table4.53: Job market scenario of AIS- staff point of views
The respondents concurred that AIS prompts production of occupations and monetary improvement.
The AIS would require bolster from the ICT group. The ICT group should involve workers who were in
fact skilful. This would make openings for work for those individuals with specialized expertise of the
framework. This prompted financial improvement in the area.
42
5.0 Experimental Model
Table4.54: Cross tabulation of increased revenue with AIS effectiveness
5.0 Experimental Model
Table4.54: Cross tabulation of increased revenue with AIS effectiveness
43
The p-value was less than 0.05 and was noteworthy; subsequently, the autonomous factors affect the
dependent variable. This inferred that accounts data frameworks expanded the hierarchical viability.
The investigation demonstrates that accounting data frameworks significantly affect hierarchical viability
(Hilton & Platt, 2013).
The data on the relationship between the AIS and the authoritative adequacy was outlined.
1. It was very unimportant towards organizational effectiveness
2. It was unimportant towards organizational effectiveness
3. It was the respondent who were neutral
4. It was important towards organizational effectiveness
5. It was very important towards organizational effectiveness.
The p-value was less than 0.05 and was noteworthy; subsequently, the autonomous factors affect the
dependent variable. This inferred that accounts data frameworks expanded the hierarchical viability.
The investigation demonstrates that accounting data frameworks significantly affect hierarchical viability
(Hilton & Platt, 2013).
The data on the relationship between the AIS and the authoritative adequacy was outlined.
1. It was very unimportant towards organizational effectiveness
2. It was unimportant towards organizational effectiveness
3. It was the respondent who were neutral
4. It was important towards organizational effectiveness
5. It was very important towards organizational effectiveness.
Paraphrase This Document
Need a fresh take? Get an instant paraphrase of this document with our AI Paraphraser
44
5.1 Validity Check with Spearman’s Correlation
The above sub factors were combined in grouped factors in SPSS software package. The grouped
variables were created from the questionnaire itself. The variables were created as the average of sub
factors, and they were Service time, leadership, performance measure, change management (reverse
key used), employee engagement, organizational performance, AIS assessment, system quality,
information quality, service quality, user satisfaction, and Net system benefits. The validity of the newly
formed data set was checked. Organizational performance was significantly related to other eleven
factors. The reliability check was done for all the eleven factors, and the Cronbach’s alpha was
calculated using the SPSS package as 0.91. Hence, the factors were reliable enough for further analysis
(Salehi, Rostami &Mogadam, 2010).
Table5.1: Correlation between the organizational performance and other deciding factors
Correlation
organizational performance
Pearson
Correlation
Sig. (2-
tailed)
Service time 0.498 .000
leadership 0.38 .008
performance measure 0.294 .043
5.1 Validity Check with Spearman’s Correlation
The above sub factors were combined in grouped factors in SPSS software package. The grouped
variables were created from the questionnaire itself. The variables were created as the average of sub
factors, and they were Service time, leadership, performance measure, change management (reverse
key used), employee engagement, organizational performance, AIS assessment, system quality,
information quality, service quality, user satisfaction, and Net system benefits. The validity of the newly
formed data set was checked. Organizational performance was significantly related to other eleven
factors. The reliability check was done for all the eleven factors, and the Cronbach’s alpha was
calculated using the SPSS package as 0.91. Hence, the factors were reliable enough for further analysis
(Salehi, Rostami &Mogadam, 2010).
Table5.1: Correlation between the organizational performance and other deciding factors
Correlation
organizational performance
Pearson
Correlation
Sig. (2-
tailed)
Service time 0.498 .000
leadership 0.38 .008
performance measure 0.294 .043
45
change management -.238 .103
employee engagement 0.332 .021
AIS assessment 0.861 .000
system quality 0.88 .000
information quality 0.88 .000
service quality 0.88 .000
user satisfaction 0.88 .000
Net system benefits 0.88 .000
5.2 Regression Model
The regression model measured the effect of Service time, leadership, performance measure, change
management, employee engagement, organizational performance, AIS assessment, system quality,
information quality, service quality, user satisfaction, and Net system benefits on Organizational
performance. The model was able to explain 87.8% (coefficient of determination) of the variance of the
dependent variable (Herath & Rao, 2009). The regression model was (F = 57.18, P < 0.05) significant in
nature.
Table5.2: Regression Model
Regression Model
Un-
standardized
Coefficients
Standardized
Coefficients t Sig.
B Beta
(Constant) 5.04 3.66 0.00
leadership 0.01 0.01 0.07 0.95
performance measure -0.36 -0.17 -1.14 0.26
change management -0.17 -0.10 -0.81 0.42
employee engagement 0.78 0.33 2.24 0.03
AIS assessment 2.50 0.71 6.40 0.00
Net system benefits 0.30 0.22 1.78 0.08
change management -.238 .103
employee engagement 0.332 .021
AIS assessment 0.861 .000
system quality 0.88 .000
information quality 0.88 .000
service quality 0.88 .000
user satisfaction 0.88 .000
Net system benefits 0.88 .000
5.2 Regression Model
The regression model measured the effect of Service time, leadership, performance measure, change
management, employee engagement, organizational performance, AIS assessment, system quality,
information quality, service quality, user satisfaction, and Net system benefits on Organizational
performance. The model was able to explain 87.8% (coefficient of determination) of the variance of the
dependent variable (Herath & Rao, 2009). The regression model was (F = 57.18, P < 0.05) significant in
nature.
Table5.2: Regression Model
Regression Model
Un-
standardized
Coefficients
Standardized
Coefficients t Sig.
B Beta
(Constant) 5.04 3.66 0.00
leadership 0.01 0.01 0.07 0.95
performance measure -0.36 -0.17 -1.14 0.26
change management -0.17 -0.10 -0.81 0.42
employee engagement 0.78 0.33 2.24 0.03
AIS assessment 2.50 0.71 6.40 0.00
Net system benefits 0.30 0.22 1.78 0.08
46
The analytical model was Y =5 . 04+ 0. 01 A−0. 36 B−0 . 17 C+0 . 78 D+ 2. 5E+0. 3 F
Where Y = Organizational performance
A = leadership
B = performance measure
C = change management
D = employee engagement
E = AIS assessment
F = Net system benefits
The significance level of the independent variables revealed that the regression model was not
appropriate. The new model was recalculated and formed with two significant independent factors,
employee engagement and AIS assessment. The new model was able to explain 88.2% of the variance of
Organizational performance of the mining companies (Gable, Sedera & Chan, 2008). The regression
model was significant (F = 168.37, P < 0.05) and the detailed analytical expression has been provided
below.
Table5.3: Regression Model Final
Regression
Model
Un-standardized
Coefficients
Standardize
d
Coefficients
t Sig.B
Std.
Error Beta
(Constant) -1.17 0.36 -3.23 0.00
employee
engagement 0.89 0.12 0.38 7.33 0.00
AIS_Assessment1 3.08 0.18 0.88 17.16 0.00
The analytical model was Y =−1 . 17+0 . 89 A+ 3. 08 B
Where Y = Organizational performance
The analytical model was Y =5 . 04+ 0. 01 A−0. 36 B−0 . 17 C+0 . 78 D+ 2. 5E+0. 3 F
Where Y = Organizational performance
A = leadership
B = performance measure
C = change management
D = employee engagement
E = AIS assessment
F = Net system benefits
The significance level of the independent variables revealed that the regression model was not
appropriate. The new model was recalculated and formed with two significant independent factors,
employee engagement and AIS assessment. The new model was able to explain 88.2% of the variance of
Organizational performance of the mining companies (Gable, Sedera & Chan, 2008). The regression
model was significant (F = 168.37, P < 0.05) and the detailed analytical expression has been provided
below.
Table5.3: Regression Model Final
Regression
Model
Un-standardized
Coefficients
Standardize
d
Coefficients
t Sig.B
Std.
Error Beta
(Constant) -1.17 0.36 -3.23 0.00
employee
engagement 0.89 0.12 0.38 7.33 0.00
AIS_Assessment1 3.08 0.18 0.88 17.16 0.00
The analytical model was Y =−1 . 17+0 . 89 A+ 3. 08 B
Where Y = Organizational performance
Secure Best Marks with AI Grader
Need help grading? Try our AI Grader for instant feedback on your assignments.
47
A = employee engagement
B = AIS assessment
6.0 CONCLUSION
An accounting information system is necessary for the timely production of good accounting information
and the transmission of this information to decision-makers. Current literature provides evidence of the
relationship between SIA and organizational effectiveness. It is important to emphasize that in-depth
research is needed to explore other factors that may affect this relationship. The value of the
information provided to AIS shareholders and stakeholders when deciding on investment is crucial. The
financial manager should evaluate the past performance of the company and plan for the future through
the financial and accounting data provided by the SIA (Elbashir, Collier & Davern, 2008).
This study shows that there is a strong link between accounting information systems and organizational
effectiveness, which means that access to accounting information, will lead to organizational efficiency.
Therefore, it can be stated that the accounting information system influences the efficiency of Australian
mining companies.
Current research work explored the effect of AIS on business growth of mining industries of Australia.
The implementation of AIS with software support lead to better employee satisfaction and utilization,
increasing the revenue from the business. The current research was oriented around the effect of
human resource factors due to implementation of AIS, on revenue of mining industries. The chi-square
test was pivotal in rejection of null hypothesis, and positive effect of e-accounting was noticed.
6.1 Restriction of research
This study is not limited. Firstly, it is difficult to measure the level of efficiency of a company organization
in the mining industry in Australia with limited subjectivity. The scholar relied on the answer to the
questionnaire to measure the effectiveness of the organization being investigated.
Time was also limited and primary method of data collection and interviews or personal
communications were not done on extensive basis. Selection of industries with low yearly turnout with
initial problems in AIS implementation may also be used and the target population will be expanded by
A = employee engagement
B = AIS assessment
6.0 CONCLUSION
An accounting information system is necessary for the timely production of good accounting information
and the transmission of this information to decision-makers. Current literature provides evidence of the
relationship between SIA and organizational effectiveness. It is important to emphasize that in-depth
research is needed to explore other factors that may affect this relationship. The value of the
information provided to AIS shareholders and stakeholders when deciding on investment is crucial. The
financial manager should evaluate the past performance of the company and plan for the future through
the financial and accounting data provided by the SIA (Elbashir, Collier & Davern, 2008).
This study shows that there is a strong link between accounting information systems and organizational
effectiveness, which means that access to accounting information, will lead to organizational efficiency.
Therefore, it can be stated that the accounting information system influences the efficiency of Australian
mining companies.
Current research work explored the effect of AIS on business growth of mining industries of Australia.
The implementation of AIS with software support lead to better employee satisfaction and utilization,
increasing the revenue from the business. The current research was oriented around the effect of
human resource factors due to implementation of AIS, on revenue of mining industries. The chi-square
test was pivotal in rejection of null hypothesis, and positive effect of e-accounting was noticed.
6.1 Restriction of research
This study is not limited. Firstly, it is difficult to measure the level of efficiency of a company organization
in the mining industry in Australia with limited subjectivity. The scholar relied on the answer to the
questionnaire to measure the effectiveness of the organization being investigated.
Time was also limited and primary method of data collection and interviews or personal
communications were not done on extensive basis. Selection of industries with low yearly turnout with
initial problems in AIS implementation may also be used and the target population will be expanded by
48
more companies (Petter, DeLone & McLean, 2008). Software support team was effective in this research
and thus positive effect on employees was evident, due to which statistically significant results were
obtained. Furthermore, AIS is an expensive proposition with difficulties in implementation due to
technical knowledge required by the employees. Except XERO and MYOB, other softwares are also in e-
accounting by AIS. Employees needs to be trained in those environments, this makes implementation
cost higher. The smaller industries could find this as a deterrent factor. For the small firms, it was thus
important to balance off the cost of AIS implementation in the system with the profit of the company.
6.2 Recommendations for future research
Several suggestions were made during this study to extend the study. Firstly, with regard to data
collection, it is good to collect data from other sources. This includes case studies, interviews or face-to-
face communication and secondary data analysis (Grabski, Leech & Schmidt, 2011).
Secondly, it is recommended that similar research be carried out in more societies compared to the
results and results of this study. Surveys give more light than selected companies in the industry. The
regression model was exhaustive in nature, but not all the impact factors were significant for the current
model. In future, more number of industries with large sample space of employees could produce more
significant impact factors for the regression model.
The scholar researched on the implication on industry performance only, considering the cumulative
effect of all the deciding factors. Parallel study on industry revenue, cost was possible. The actual
revenue and cost figures were not available due to primary data collection technique. Adoption of
secondary data collection could make the study more practical from research point of view.
Finally, similar research can be done focusing on the efficiency of accounting information systems to
improve organizational efficiency. Likewise, similar research can be done focusing on the factors
influencing the use of accounting information systems in the application of accounting information
systems in the mining industry in Australia (Gelinas, Dull & Wheeler, 2011).
more companies (Petter, DeLone & McLean, 2008). Software support team was effective in this research
and thus positive effect on employees was evident, due to which statistically significant results were
obtained. Furthermore, AIS is an expensive proposition with difficulties in implementation due to
technical knowledge required by the employees. Except XERO and MYOB, other softwares are also in e-
accounting by AIS. Employees needs to be trained in those environments, this makes implementation
cost higher. The smaller industries could find this as a deterrent factor. For the small firms, it was thus
important to balance off the cost of AIS implementation in the system with the profit of the company.
6.2 Recommendations for future research
Several suggestions were made during this study to extend the study. Firstly, with regard to data
collection, it is good to collect data from other sources. This includes case studies, interviews or face-to-
face communication and secondary data analysis (Grabski, Leech & Schmidt, 2011).
Secondly, it is recommended that similar research be carried out in more societies compared to the
results and results of this study. Surveys give more light than selected companies in the industry. The
regression model was exhaustive in nature, but not all the impact factors were significant for the current
model. In future, more number of industries with large sample space of employees could produce more
significant impact factors for the regression model.
The scholar researched on the implication on industry performance only, considering the cumulative
effect of all the deciding factors. Parallel study on industry revenue, cost was possible. The actual
revenue and cost figures were not available due to primary data collection technique. Adoption of
secondary data collection could make the study more practical from research point of view.
Finally, similar research can be done focusing on the efficiency of accounting information systems to
improve organizational efficiency. Likewise, similar research can be done focusing on the factors
influencing the use of accounting information systems in the application of accounting information
systems in the mining industry in Australia (Gelinas, Dull & Wheeler, 2011).
49
7.0 REFERENCE LIST
Cadez, S., &Guilding, C. (2008).An exploratory investigation of an integrated contingency model of
strategic management accounting. Accounting, organizations and society, 33(7-8), 836-863.
Carmona, S., &Trombetta, M. (2008).On the global acceptance of IAS/IFRS accounting standards: The
logic and implications of the principles-based system. Journal of Accounting and Public
Policy, 27(6), 455-461.
Christensen, L. B., Johnson, B., Turner, L. A., & Christensen, L. B. (2011).Research methods, design, and
analysis.
Dilla, W., Janvrin, D. J., &Raschke, R. (2010). Interactive data visualization: New directions for accounting
information systems research. Journal of Information Systems, 24(2), 1-37.
Elbashir, M. Z., Collier, P. A., &Davern, M. J. (2008).Measuring the effects of business intelligence
systems: The relationship between business process and organizational
performance. International Journal of Accounting Information Systems, 9(3), 135-153.
Gable, G. G., Sedera, D., & Chan, T. (2008). Re-conceptualizing information system success: The IS-
impact measurement model. Journal of the association for information systems, 9(7), 377.
Gelinas, U. J., Dull, R. B., & Wheeler, P. (2011). Accounting information systems.Cengage learning.
7.0 REFERENCE LIST
Cadez, S., &Guilding, C. (2008).An exploratory investigation of an integrated contingency model of
strategic management accounting. Accounting, organizations and society, 33(7-8), 836-863.
Carmona, S., &Trombetta, M. (2008).On the global acceptance of IAS/IFRS accounting standards: The
logic and implications of the principles-based system. Journal of Accounting and Public
Policy, 27(6), 455-461.
Christensen, L. B., Johnson, B., Turner, L. A., & Christensen, L. B. (2011).Research methods, design, and
analysis.
Dilla, W., Janvrin, D. J., &Raschke, R. (2010). Interactive data visualization: New directions for accounting
information systems research. Journal of Information Systems, 24(2), 1-37.
Elbashir, M. Z., Collier, P. A., &Davern, M. J. (2008).Measuring the effects of business intelligence
systems: The relationship between business process and organizational
performance. International Journal of Accounting Information Systems, 9(3), 135-153.
Gable, G. G., Sedera, D., & Chan, T. (2008). Re-conceptualizing information system success: The IS-
impact measurement model. Journal of the association for information systems, 9(7), 377.
Gelinas, U. J., Dull, R. B., & Wheeler, P. (2011). Accounting information systems.Cengage learning.
Paraphrase This Document
Need a fresh take? Get an instant paraphrase of this document with our AI Paraphraser
50
Gorla, N., Somers, T. M., & Wong, B. (2010).Organizational impact of system quality, information quality,
and service quality. The Journal of Strategic Information Systems, 19(3), 207-228.
Grabski, S. V., Leech, S. A., & Schmidt, P. J. (2011). A review of ERP research: A future agenda for
accounting information systems. Journal of information systems, 25(1), 37-78.
Hakim, C. (2012). Research design: Succesful designs for social economics research. Routledge.
Hall, J. A. (2012). Accounting information systems. Cengage Learning.
Herath, T., &Rao, H. R. (2009). Encouraging information security behaviors in organizations: Role of
penalties, pressures and perceived effectiveness. Decision Support Systems, 47(2), 154-165.
Hilton, R. W., & Platt, D. E. (2013). Managerial accounting: creating value in a dynamic business
environment. McGraw-Hill Education.
Jones, M. R., &Karsten, H. (2008).Giddens's structuration theory and information systems research. MIS
quarterly, 32(1), 127-157.
Laudon, K. C., &Laudon, J. P. (2016). Management information system.Pearson Education India.
Lewis, S. (2015). Qualitative inquiry and research design: Choosing among five approaches. Health
promotion practice, 16(4), 473-475.
Libby, R. (2017). Accounting and human information processing.In The Routledge Companion to
Behavioural Accounting Research (pp. 42-54).Routledge.
McMillan, J. H., & Schumacher, S. (2010). Research in Education: Evidence-Based Inquiry,
MyEducationLab Series. Pearson.
Meyers, L. S., Gamst, G., &Guarino, A. J. (2016). Applied multivariate research: Design and
interpretation.Sage publications.
Petter, S., DeLone, W., & McLean, E. (2008).Measuring information systems success: models,
dimensions, measures, and interrelationships. European journal of information systems, 17(3),
236-263.
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), 186.
Gorla, N., Somers, T. M., & Wong, B. (2010).Organizational impact of system quality, information quality,
and service quality. The Journal of Strategic Information Systems, 19(3), 207-228.
Grabski, S. V., Leech, S. A., & Schmidt, P. J. (2011). A review of ERP research: A future agenda for
accounting information systems. Journal of information systems, 25(1), 37-78.
Hakim, C. (2012). Research design: Succesful designs for social economics research. Routledge.
Hall, J. A. (2012). Accounting information systems. Cengage Learning.
Herath, T., &Rao, H. R. (2009). Encouraging information security behaviors in organizations: Role of
penalties, pressures and perceived effectiveness. Decision Support Systems, 47(2), 154-165.
Hilton, R. W., & Platt, D. E. (2013). Managerial accounting: creating value in a dynamic business
environment. McGraw-Hill Education.
Jones, M. R., &Karsten, H. (2008).Giddens's structuration theory and information systems research. MIS
quarterly, 32(1), 127-157.
Laudon, K. C., &Laudon, J. P. (2016). Management information system.Pearson Education India.
Lewis, S. (2015). Qualitative inquiry and research design: Choosing among five approaches. Health
promotion practice, 16(4), 473-475.
Libby, R. (2017). Accounting and human information processing.In The Routledge Companion to
Behavioural Accounting Research (pp. 42-54).Routledge.
McMillan, J. H., & Schumacher, S. (2010). Research in Education: Evidence-Based Inquiry,
MyEducationLab Series. Pearson.
Meyers, L. S., Gamst, G., &Guarino, A. J. (2016). Applied multivariate research: Design and
interpretation.Sage publications.
Petter, S., DeLone, W., & McLean, E. (2008).Measuring information systems success: models,
dimensions, measures, and interrelationships. European journal of information systems, 17(3),
236-263.
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), 186.
51
Seddon, P. B., Calvert, C., & Yang, S. (2010). A multi-project model of key factors affecting organizational
benefits from enterprise systems. MIS quarterly, 34(2), 305-328.
Xu, H. (2009). Data quality issues for accounting information systems' implementation: Systems,
stakeholders, and organizational factors. Journal of Technology Research, 1, 1.
Seddon, P. B., Calvert, C., & Yang, S. (2010). A multi-project model of key factors affecting organizational
benefits from enterprise systems. MIS quarterly, 34(2), 305-328.
Xu, H. (2009). Data quality issues for accounting information systems' implementation: Systems,
stakeholders, and organizational factors. Journal of Technology Research, 1, 1.
52
8.0 APPENDIX: QUESTIONNAIRE
8.0 APPENDIX: QUESTIONNAIRE
Secure Best Marks with AI Grader
Need help grading? Try our AI Grader for instant feedback on your assignments.
53
54
55
Paraphrase This Document
Need a fresh take? Get an instant paraphrase of this document with our AI Paraphraser
56
57
Appendix 2: Raw Regression SPSS Outputs
Initial Model
Appendix 2: Raw Regression SPSS Outputs
Initial Model
58
Final Model
Model Summary
Mod
el R
R
Squar
e
Adjust
ed R
Square
Std. Error
of the
Estimate
1 .939a .882 .877 .46073
a. Predictors: (Constant), AIS_Assessment1,
employee_engagement
ANOVAa
Model
Sum
of
Squar
es df
Mean
Square F Sig.
1 Regression 71.482 2 35.741 168.37
4
.000b
Residual 9.552 45 .212
Total 81.035 47
a. Dependent Variable: organizational_performance
b. Predictors: (Constant), AIS_Assessment1, employee_engagement
Coefficientsa
Model
Unstandardized
Coefficients
Standardiz
ed
Coefficient
s
t Sig.B
Std.
Error Beta
1 (Constant) -1.172 .363 -3.226 .002
employee_engagem
ent
.893 .122 .376 7.335 .000
AIS_Assessment1 3.079 .179 .880 17.163 .000
a. Dependent Variable: organizational_performance
Final Model
Model Summary
Mod
el R
R
Squar
e
Adjust
ed R
Square
Std. Error
of the
Estimate
1 .939a .882 .877 .46073
a. Predictors: (Constant), AIS_Assessment1,
employee_engagement
ANOVAa
Model
Sum
of
Squar
es df
Mean
Square F Sig.
1 Regression 71.482 2 35.741 168.37
4
.000b
Residual 9.552 45 .212
Total 81.035 47
a. Dependent Variable: organizational_performance
b. Predictors: (Constant), AIS_Assessment1, employee_engagement
Coefficientsa
Model
Unstandardized
Coefficients
Standardiz
ed
Coefficient
s
t Sig.B
Std.
Error Beta
1 (Constant) -1.172 .363 -3.226 .002
employee_engagem
ent
.893 .122 .376 7.335 .000
AIS_Assessment1 3.079 .179 .880 17.163 .000
a. Dependent Variable: organizational_performance
1 out of 58
Related Documents
Your All-in-One AI-Powered Toolkit for Academic Success.
+13062052269
info@desklib.com
Available 24*7 on WhatsApp / Email
Unlock your academic potential
© 2024 | Zucol Services PVT LTD | All rights reserved.