Articlehybrid2012

The Usefulness of an Accounting Information System for Effective Organizational Performance

225 citations0/0 files storedInternational Journal of Economics and Finance

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Accounting and Organizational Management Decision Support System Applications Information Technology Governance and Strategy

Abstract

The aim of this study is to investigate usefulness of accounting information system (AIS) for effective organizational performance. AIS is the whole of the related components that are working together to collect, store and disseminate data for the purpose of planning, control, coordination, analysis and decision making. Therefore, impact of AIS on elements of organizational performance such as: performance management and financial performance is examined. The results of this study show that although AIS is very useful and have effect on organizational performance to listed companies in Dubai financial market (DFM) but, there is no relationship between AIS and performance management.

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References

1981Evaluating Structural Equation Models with Unobservable Variables and Measurement Error 1985Competitive Advantage: Creating and Sustaining Superior Performance 1985Competitive advantage, creating and sustaining superior performance 2003Management control systems design within its organizational context: findings from contingency-based research and directions for the future 2002Wikipedia: The Free Encyclopedia 1997Management control systems and strategy: A critical review 2001Knowledge management in organizations: examining the interaction between technologies, techniques, and people 1998Quality information and knowledge

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