European Journal of Accounting, Auditing and Finance Research (EJAAFR)

EA Journals

The Ex-post Evaluation of Investments in Accounting Information System: The Role of Content, Context and Process

Abstract

Investments in Accounting Information System (AIS) play an important supporting role in most sectors of the economy. This study was designed to answer the question related to the roles of contextual factors, namely «content », « context» and « process» on the ex-post evaluation of investments in information technology. The model was tested using survey data collected from 269 companies. The results of analyzing structural equation support the proposed model and highlights positive and significant relationship of AIS investment and business performance of the companies. The same the analysis multiple groups also show the important moderating role of «content» , «context» and «process» on the relationship between AIS investments and business performance.

Keywords: Accounting Information System (AIS), Content, Context, Performance, Process

cc logo

This work by European American Journals is licensed under a Creative Commons Attribution-NonCommercial-NoDerivs 4.0 Unported License

 

Recent Publications

Email ID: editor.ejaafr@ea-journals.org
Impact Factor: 7.77
Print ISSN: 2053-4086
Online ISSN: 2053-4094
DOI: https://doi.org/10.37745/ejaafr.2013

Author Guidelines
Submit Papers
Review Status

 

Scroll to Top

Don't miss any Call For Paper update from EA Journals

Fill up the form below and get notified everytime we call for new submissions for our journals.