Tag Archives: Accounting Information System (AIS)

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

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

A Preliminary Investigation of Measuring Users Satisfaction & Success on Financial & Accounting Information System: Bruneian Perspective (Published)

The pilot study undertakes and validates the Delone & McLean’s (2003) instrument to measure users’ success of Financial and Accounting Information System (FAIS) developed for Brunei Government under its e-Government initiative. The model uses seven constructs such as system quality, information quality, service quality, system use, user’s satisfaction, net benefits and system success. The results based on the path analysis have shown that success of the FAIS is measured by the net benefit which in turn is determined by users’ satisfaction and system use. Majority (71%) of the respondents are satisfied from the system. The data analysis further shows significant path (beta coefficient- 0.42) from satisfaction to the benefits and 0.37 to success. However, 33% of the variance in success is explained by the net benefits. Based upon the analysis some suggestions and practical implications were discussed that would be helpful for the full study.

Keywords: Accounting Information System (AIS), Brunei Darussalam, E-government, information system success, user satisfaction