The Evolution of Accounting Information System

1The Evolution of Accounting Information System
Running head: THE EVOLUTION OF ACCOUNTING INFORMATION SYSTEM
The Evolution of Accounting Information System
Author’s Name
Institutional Affiliation

2The Evolution of Accounting Information System
The Evolution of Accounting Information System
Assessment Task 3: Data Analysis
Methods
An accounting information system (AIS) is considered as a formal procedure to collect
relevant data. It plays a critical function in processing raw information and distributing the
same to the respective users. The main aim of AIS is to collect financial as well as accounting
data that are distributed to the managers in terms of informational reports (accountingedu.org,
n.d.). It is believed that proper recognition and monitoring AIS may support the business
corporations of this present day context to develop their respective internal functions by an
extensive level. According to the given subject matter related to accounting, an ideal data has
been mainly collected and analyzed for this particular research. Conceptually, an ideal data
can be defined as the appropriate data, which has valuable information regarding a specific
topic. This ideal data can help in performing data analysis, which promotes organizational
effectiveness.
In general, there are three types of research methodology that comprise qualitative,
mixed and quantitative. In this study, quantitative methodology has been mainly utilized in
order to draw valid inferences and reach into pertinent conclusions. Qualitative research is a
procedure of natural policy, which enhances in-depth understanding of any particular subject.
It generally aims at “why” rather than “what” and deals with direct experiences of human
beings.. On the other hand, quantitative research deals with the measurement and the
numbers, which enables the researchers to study on the selected issues by addressing the
predetermined study aim along with objectives. Finally, mixed research approach is the
combination of qualitative as well as quantitative researches, which also supports into
drawing valid inferences (University of Utah, n.d.).

3The Evolution of Accounting Information System
From the perspective of data collection method, primary information has been mainly
gathered for this specific research by conducting questionnaire survey with the business
managers of varied organizations and interview with the accountants in particular. In this
case, primary data refers to the information, which is mainly collected by the researchers
themselves. This kind of data is information oriented, which supports into deriving favorable
outcomes (Lotame Solutions, 2019). A total of ten (10) close-ended questions have been
designed for this particular quantitative research with the intention of addressing the issue
identified for this research. In relation to the study, the entire results have been presented in
SPSS format that are analyzed through correlation and regression.
Correlation is viewed to be a statistical tool of measuring the association existing
between two variables. These two variables are independent and dependent. The value of a
correlation coefficient can be differed from the value minus one to plus one. Conceptually, a
minus one value signifies an ideal negative correlation. On the other hand, a plus one
represents an ideal positive correlation. However, a correlation value of zero indicates there is
no relation between two variables. Negative correlation defines that if the value of one
variable increases, the value of the other variable tends to decrease. Conversely, a positive
correlation value indicates the fact that when the value of one variable increases, the value of
the other variable also enlarges as well (StatPac Inc, 2017). Similarly, regression analysis
enables to gain comprehensive insights that can be applied for the improvement of products
and/or services. In relation to the given study, this analysis enables to understand and
determine the strength of the relationship existing amid the two variables. To be precise,
regression analysis helps to understand the organizations to establish the degree in which
specific independent variables influencing dependent variables (Gallo, 2015).
In this study, “task efficiency” is considered as the dependent variable, whereas
“auditing and controlling” is termed as the independent variable. Thus, increasing in the task

4The Evolution of Accounting Information System
efficiency can raise the auditing and the task controlling levels at large. Based on the
questionnaire designed for this particular research, it has been apparent that both
demographic and qualitative based questions have been prepared in order to generate suitable
results. A 5 point Likert Scale method has been utilized for this research, which is coded in
the forms of 1, 2, 3 , 4 and 5. These coded forms signify ‘strongly agree’, ‘agree’, ‘neutral’,
‘disagree’ and ‘strongly disagree’ respectively.
There are certain barriers of implementation that have been identified with respect to
the issue identified for this research. The issue in this context is identified as investigating the
relationship existing amid AIS and organizational effectiveness. One of such barriers is
Strategy Formulation, which involves the decision to shape the path of an organization. The
implementation stage is generally considered to be the realization process of strategy, which
is mainly developed in the formulation phase. It is argued that if the formulation stage is not
evaluated well, it will adversely impact the implementation phase, creating barriers for
smooth execution in the procedure of generating relevant data. In case of implementation and
formulation procedures, there is a tendency to perform different activities related to a
research separately by the different groups of the people. Moreover, many people within the
organizations play a major role in the businesses. Furthermore, there is possibility of unaware
of the efforts and the information that basically deal with the formulation process.
Apart from Strategy Formulation, Environment can be duly considered as the other
implementation barrier for any specific research. It is obvious that the changes in the
environment are considered to be the organizational transformation. Thus, the organizations
are needed to assess the suitable implementation strategies. These should be applicable when
there is a change in the environment. Thus, it should be keep in mind that organizations
should be aware of the things that are going on within the environment. If crucial changes are
observed then an organization should react to these changes promptly and therefore apply