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Effect of Accounting Information System on Financial Performance of Firms: A Review of Literature
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Accounting information system is an absolute tool in the hands of managers striving to remain in a competitive advantage amidst the rapid technological advancement, increased awareness and challenging demands from customers and business owners. This review examines the effect of accounting information system on financial performance of firms. The main objective is to review conceptual and theoretical foundations as well as empirical literature relating to accounting information system and financial performance of firms. Findings from the review reveals that past studies on effect of accounting information on financial performance limitedly aligned their works to the cost implication of accounting information system as it relates to financial performance of firms. This review also found that most of the studies employed the use of survey research design to examine this relationship and majority of the studies were carried out in advanced economies where computerized accounting system...
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Insurance business plays a vital role in the country's risk management system through risk bearing, providing vehicle for investors and other financial investment services. It also contributes significantly to the Gross Domestic Product (GDP). Despite the importance of the insurance industry for economic development, the performance of Nigerian insurance industry is sub-optimal in terms poor profitability attributed to the inability of Insurance companies' managers to recognize the relevance of strategic orientation such as proactiveness, customer orientation, aggressiveness, and competitor orientation in the performance of insurance companies in Nigeria. This study therefore investigated the effect of strategic orientation on organizational performance of selected Insurance companies in Lagos State, Nigeria.A mixed sampling technique comprising of proportionate and simple random sampling techniques was used to select a total sample size of 498 employees of the 10 selected insurance companies. Multiple linear regression analysis was used to test the hypothesis formulated. The results obtained from the analysis revealed that strategic orientation dimensions have no significant effect on profitability of selected insurance companies in Nigeria (R-2 = 0.004, F (4,425) = 1.485, p > 0.05). The study recommends that Insurance companies in Nigeria need focus more attention on proactiveness, customer orientation, aggressiveness, and competitor orientation in order to increase their profitability.
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Small-Scale Enterprises are very important to the economic growth and development of a country. SensibleFinancial Management Practices can help Small-Scale Enterprises to become profitable and stays in business for a long period of time. This study aims to examine theeffect of Financial Management practices on profitability of Small-scale Enterprise in Hawassa City Administration. Questionnaires were used to collect primary data while secondary data were collected from various documents. The surveyinvolves 116 Small-Scale Enterprise for empiricalexamination of fixed asset management practice, accounting information systems practice, capital budgeting management practice, working capital management practice and capital structure management practice of Small-scale enterprises.Descriptive, correlation and regression analysis were used to analyze the data. Results revealed that a good financial management practice is abackbone to Small-Scale enterprises profitability, success and expansion. Analytical finding revealed that, fixed asset management practices, accounting information system and financial reporting analysis, working capital management practices, and capital budgeting managementpractices have positive relationship with profitability; but capital structure management practices has negative relationship with profitability. Accordingly, policy makersare recommended to design supportivepolicy tosmall scale enterprisesas far as the variables are concerned.
Sustenance of human resource information systems requires an effective management of the information systems. A significant part of this is the employee information system. This study focused on human resource information system and organizations' performance in selected banks in Lagos state. The research design adopted for this study was the survey design. A sample size of 194 was drawn from the total population (503) of the total number of management level staff in the Lagos state head office of three randomly selected banks. Three (3) hypotheses were formulated and tested. One hundred and ninety four (194) questionnaires were analyzed using regression analysis. The result revealed that there is significant relationship between operational functionality and organization's performance and also that there is significant role information management system performs on organization's performance. The findings also revealed that there is significant impact organizational culture has on organization's performance. In light of this finding, it was recommended that the bank should introduce involvement and participation programs in the implementation and evaluation of the HRIS and other computer based programs. Furthermore, thorough training and development programs should be organized within the organization, for both the internal and external employees on the use of ICT based processes.
Innovation and Firms' Profitability aimed to determine the significant relationship between generation of high quality products and profitability; use of new technologies and profitability; and value addition and profitability in medium to large manufacturing firms in South East Nigeria. Starting from a theoretical perspective to derive testable hypotheses, the researcher studied a sample of two hundred and fifty five (255) out of a population of seven hundred (700) staff of selected manufacturing firms in zone. Pearson Product Moment Correlation was used to test hypotheses. It was found that there is no significant relationship between generation of high quality products and profitability in the firms. There is a significant relationship between use of new technologies and profitability and there is also a significant relationship between value addition and higher profitability in manufacturing firms studied. The study concludes that generation of superior quality product does not necessarily increase profitability, but use of new technologies and value additions increases revenue which directly increases profitability. The study recommends that manufacturing companies should create a continuous capability for innovation and modify their organizational processes to embrace and support innovation as an enabler that strengthens firm capacities and fortunes.
Olatunji Peter Olukunmi
Olatunji Peter
The broad objective of this study is to examine Accounting Information System and Financial Performance of SMEs in Nigeria. The Study employed structured questionnaire as the research instrument to collect data. Data collected were presented using simple percentage and table while chi-square (X2) a non-parametric statistical tool was used to test the hypothesis formulated to achieve the objective of the study. The result revealed that timeliness of Accounting Information System has a significant impact on Financial Performance of SMEs; the result revealed that the feedback of AIS has a significant impact on Financial Performance of SMEs in Nigeria; the result revealed that accuracy of AIS has significant impact on Financial Performance of SMEs in Nigeria. The study recommended that since AIS has significant impact on Financial Performance of SMEs should do sound accounting practices to their operation so as to enhance their financial performance.
Many organizations across the world are investing heavily in environmental practices to bolster their performance. Different studies have been conducted to determine the level at which environmental practices affect organizational performance. Various empirical studies have showed that corporate social responsibility practices affect either positive or negative in organizational performance. This therefore led the researcher to find out whether the corporate social responsibility practices affect organizational performance of mobile telecommunication companies in Rwanda. The study was further delimited to environmental practices as a construct of corporate social responsibility practices. Therefore the specific objective was to determine the effect of environmental practices on organizational performance of mobile telecommunication companies in Rwanda. The researcher used ex-post facto research design. The target population was all mobile telecommunication companies in Rwanda. Multi stage sampling technique was used to obtain customer care representative from (33), a sample size of 31 through the use of Yamane formula. Within each stratum, the researcher used proportionate simple random sampling method to give all the staff equal opportunity to participate in the study. The investigator employed structured questionnaires to gather the requisite information from the managers and staff directly in charge of corporate social responsibility. The questionnaires were sorted, classified, coded and analyzed by descriptive statistics (percentages, mean and standard deviation) and inferential analysis was done using regression analysis. The questionnaires were validated by seeking the opinion of the research experts and cross reference was made to the past scholarly journals with related variables of the study. Cronbach Alpha reliability coefficient was employed for reliability test. The results were as follows, environmental practices had (β =0.711, p=0.000), implying that environmental practices have a positive significant effect on organizational performance. The study concluded that environmental practices improves organizational performance. The study recommended that management of the organizations should not only have policies for reduction, reuse and recycling but enforce them. Organizations should have procedures for waste management and also use renewable energy source. The organizations should not only have procedures for management of pollution but ensure that the procedures are implemented to the latter.
The study investigated the cloud computer based accounting and corporate financial performance of manufacturing firms listed on the NSE using the ex-post facto research design. on the studied topic, some agree with significant implications while others submitted entire negative financial performance implications. The study recommended that the federal government and its allied should continue with its support for an effective implementation strategies in respect to the persistent use of modern computer based accounting technologies structured out for its onward strives for manufacturing firms financial performance indicators. Such as: Return on asset (ROA), return on equity (ROE) and return on capital employed (ROCE) respectively and the regulatory authorities should be strengthened to embark on proactive modern technology based management in Nigeria.
Anthony T Mazikana
Although a Corporate Social Responsibility(CSR)knowledge base exists among Zimbabwean SMEs, there hasbeen no comprehensive studies which have been conducted. In Zimbabwe the drive for CSR cannot be complete without the active engagement of Small to Medium Enterprises (SMEs) yet CSRpractices by SMEs in some parts of Zimbabwe, in particular, Chegutu, are currently unknown. It is against this background that this study investigated corporate social responsibility practices among SMEs in Chegutu. The study sought to gain an understanding of the meaning and impact attached to CSR by SMEs and also examine legal, economic and ethical barriers to CSR.Data used in this study was collected through 220 questionnaires and six semi-structured and open-ended interviews administered on owner-managers of SMEs. The systematic random sampling method was used to select respondents for quantitative research while the purposive method was used to select respondents for qualitative research. SPSS version 20.0 was adopted to analyze quantitative data while the reduction method was adopted for qualitative data. Findings reveal that there is no clear understanding and standard meaning for CSR. SMEs consider corporate social responsibility as having no quantifiable benefits. Legal, economic and ethical factors motivate SMEsto engage in CSR.The study results point at weak legislation and managerial attitudes as major barriers to CSR practices.
The performance of hotel industry is considered to be one of the key drivers of the economy in both the developed and developing nations. The sector contributes to the economy through employment creation, wealth creation and innovation. However, a number of hotels fail to take off, and are closed within the first three years of their inception. One of the possible reasons for the failure is the nature of strategic orientation that a particular hotel adopts for its operations. This study aimed at determining the influence of strategic orientation on the performance of hotels. The study is anchored on firms' performance theory and resource based theory.The study adopted descriptive survey design that focuses on research questions that call for real-life contextual understandings, multi-level perspectives and cultural influences. The target populations were the eight classified beach hotels in Mombasa County and the sample size comprised of five respondents from each of the eight classified beach hotelsin Mombasa County, Chief Executive Officer, an operation manager, relationship manager, information technology manager and a strategic manager. This study concluded that Entrepreneurial orientation, Marketing orientation, Technology orientation and Customer orientation have influence on the performance of beach hotels in Mombasa County. Entrepreneurial orientation (r=.874**, P<.05) has the highest correlation coefficient with performance of beach hotels.Strategic orientation (Entrepreneurial orientation, Marketing orientation, Technology orientation and Customer orientation) have a positive and significant influence on the performance of beach hotels in Mombasa County (r=0.948**, p<.05). A linear regression modelresults showed that strategic orientation (Entrepreneurial orientation, Marketing orientation, Technology orientation and Customer orientation) explained 89.9% of the variations in performance of hotels (R 2 =0.899).Multiple linear regressions confirmed a positive and significant association between strategic orientation and performance of beach hotels in Mombasa County. Entrepreneurial orientation has the greatest influence on the performance of beach hotels in Mombasa County while technology orientation has the least influence on the performance of hotels in Mombasa County. The study recommended that key leaders especially CEO's in beach hotels should focus more on the implementation of strategies that enhance entrepreneurial orientation. The study results indicated that the respondents agreed that the influence of entrepreneurship orientation on hotel performance was real. This study therefore recommends that the marketing officers give close attention to after-sales service as this has proved vital in enhancing the hotels'
Background: Most public Universities across the world have reported suboptimal financial performance compared to private universities. The poor financial performance can be attributed to financial management practices. The sound financial management practices require the institutions to have robust internal control systems. However, there are limited empirical research findings regarding the relationship between the internal control systems and financial performance in public universities in Kenya. The general objective of the study was to establish the effect of internal control systems on financial performance of public universities in Kenya. Specifically, the study specific objective was to investigate the effect of preventive controls on the financial performance of public universities in Kenya. The study was anchored on agency theory, stewardship theory, systems theory and attribution theory. Materials and Methods: The study adopted a causal research design. The target population of respondents were the deputy vice chancellors finance, registrar finance and administration, ICT personnel, finance officers and internal auditors in the 37 public universities in Kenya. The target population was 185 respondents. The study worked with a sample of 34 public universities through stratified random sampling, and the other three were used for pilot testing. Primary data was collected from sample population using semi-structured questionnaires. Secondary data was collected through evaluation of reports, organizational journals, publications and review of information from the organizations website. Quantitative data was analysed using Statistical Package for Social Sciences (SPSS). All the questionnaires received were referenced and items in the questionnaire coded to facilitate data entry. After data cleaning which entailed checking for errors in entry, descriptive statistics and frequencies were estimated for the variable and information presented inform of tables, graphs and pie charts. Descriptive statistics and inferential statistics were used because they enabled the researcher to meaningfully describe distribution of scores or measurements using a few indices. Inferential data analysis was done using Pearson Correlation coefficient and regression analysis. Results: It was established that a unit increase in preventive controls would cause an increase in financial performance by a factor of 0.322. This clearly showed that there was a positive relationship between the independent and dependent variable. P-value was less than 0.05, which shows that variables covered in the study on preventive controls were statistically significant to influence financial performance of public universities in Kenya. Conclusion: Based on the findings, the study concluded that preventive controls had a positive and significant influence on financial performance of public universities in Kenya. The research findings of this study advocate for policy makers to formulate policies that promote public universities internal control systems which will benefit the policy makers in ensuring that the objective of vision 2030 of is achieved.
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Digital Commons @ USF > Muma College of Business > School of Accountancy > Theses and Dissertations
Accounting Theses and Dissertations
Theses/dissertations from 2023 2023.
The Rise of Text Analysis: Using Machine Learning to Explain the Variation in Going Concern Accuracy , Yimei Zhang
Theses/Dissertations from 2017 2017
Applying the Theory of Planned Behavior to Influence Auditors' Knowledge-Sharing Behavior , Xu Cheng
Theses/Dissertations from 2015 2015
Retail Investors' Perceptions of Financial Disclosures on Social Media: An Experimental Investigation Using Twitter , Neal Michael Snow
Does the Format of Internal Control Disclosures Matter? An Experimental Investigation of Nonprofessional Investor Behavior , Amanuel Fekade Tadesse
Theses/Dissertations from 2013 2013
Do Changing Reference Levels affect the Long-Term Effectiveness of Incentive Contracts? , Lee Michael Kersting
Theses/Dissertations from 2010 2010
The Effects of Directional Audit Guidance and Estimation Uncertainty on Auditor Confirmation Bias and Professional Skepticism When Evaluating Fair Value Estimates , Norma R. Montague
Theses/Dissertations from 2009 2009
Mitigating Escalation of Commitment: An Investigation of the Effects of Priming and Decision-Making Setting in Capital Project Continuation Decisions , Ann C. Dzuranin
Understanding and Improving Use-Tax Compliance: A Theory of Planned Behavior Approach , Christopher Robert Jones
Theses/Dissertations from 2008 2008
Detecting Financial Statement Fraud: Three Essays on Fraud Predictors, Multi-Classifier Combination and Fraud Detection Using Data Mining , Johan L. Perols
Performance and Perception: An Experimental Investigation of the Impact of Continuous Reporting and Continuous Assurance on Individual Investors , Anita Reed
The Effect of Multidimensional Information Presentation on the Effectiveness and Efficiency of a Spatial Accounting Judgment , John K. Tan
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Home > College of Business Administration > Kenneth G. Dixon School of Accounting > Accounting Student Scholarship and Creative Works > Accounting Graduate Theses and Dissertations
Accounting Graduate Theses and Dissertations
Theses/dissertations from 2023 2023.
Two Studies Examining the Effects of Industry Controversy on Accountability and Social and Environmental Accounting , Jacob Lennard
Theses/Dissertations from 2021 2021
Three Papers Examining the Impact of Non-financial and Supplier Diversity Disclosures on Investors' Judgments and Decisions. , Andria Hill
Two Studies Examining The Effects of Tax Salience, Informational Justice, and Autonomy on Taxpayer Behaviors , Jason Schwebke
Two Studies Investigating Institutional Theory and Municipalities' Payments in Lieu of Taxes Programs in Nonprofit Organizations , Gregory Stone
Theses/Dissertations from 2019 2019
Three Studies on Cybersecurity Disclosure and Assurance , Patricia Navarro Vekez
System Justification Theory: Synthesizing and Applying its Theoretical Motivations in Behavioral Accounting Research , Wioleta Olczak
Two Studies Analyzing The Effects of Business Case and Paradoxical Cognitive Framing on Sustainability Decision Making , Nadra Pencle
Theses/Dissertations from 2018 2018
Three Studies Examining the Potential for Relational Reasoning to Enhance Expertise in Complex Audit Domains , Matthew Holt
Three Studies Examining Auditors' Use of Data Analytics , Jared Koreff
Three Studies Examining the Effects of Business Analytics on Judgment and Decision Making in Accounting , Bradley Lang
Theses/Dissertations from 2017 2017
Three Studies Examining The Effects of Informal Management Control Systems and Incentive Compensation Schemes on Employees' Performance , Kazeem Akinyele
Three Studies Examining Accountability in Auditing , Amy Donnelly
The Expansion of Financial Regulation to Include Humanitarian Issues:An Examination of the Development of Conflict Mineral Reporting Requirements Using Actor-Network Theory , Robert Tennant
Theses/Dissertations from 2016 2016
Decision Making in Corporate Taxation , Bonnie Brown
Re-Thinking the Intentionality of Fraud: Constructing and Testing the Theory of Unintended Amoral Behavior to Explain Fraudulent Financial Reporting , Andrew Dill
Under-Researched Areas of Audit Quality: Inputs, Firms, and Institutions , Jared Eutsler
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Theses/Dissertations from 2015 2015
Three Studies Examining Nonprofessional Investors' Decision Making , Anis Triki
Three Studies Examining the Effects of Psychological Distance on Judgment and Decision Making in Accounting , Martin Weisner
Theses/Dissertations from 2014 2014
Interactive Data Visualization In Accounting Contexts: Impact On User Attitudes, Information Processing, And Decision Outcomes , Oluwakemi Ajayi
Theses/Dissertations from 2013 2013
The Impact Of Technology On Management Control: Degradation, Empowerment, Or Technology Dominance? , Joseph Canada
Regulation And The Auditing Profession , Alexey Lyubimov
The Diffusion Of Digital Dashboards: An Examination Of Dashboard Utilization And The Managerial Decision Environment , Jeffrey Reinking
Theses/Dissertations from 2012 2012
Three Studies Of Stakeholder Influence In The Formation And Management Of Tax Policies , Jason Chen
An Examination Of Issues Related To Professional Skepticism In Auditing , Erin Burrell Nickell
More Than Money: Corporate Social Performance And Reporting And The Effect On Economic Performance , Kimberly A. Zahller
Theses/Dissertations from 2011 2011
The Effects Of Risk And Trust On The Achievement Of Sustainable Competitive Advantage From B2b E-commerce Trading Relationships , Clark J. Hampton
Theses/Dissertations from 2010 2010
Three Studies Related To The Institutionalization Of International Financial Reporting Standards. , Anna Alon
Three Studies Investigating The Legal Liability Implications Of The Sarbanes-oxley Act Of 2002 , Jillian Phillips
Theses/Dissertations from 2009 2009
Understanding The Antecedents And Consequences Of Sales And Use Tax Policy: Evidence From Three Studies , Amy Hageman
Theses/Dissertations from 2007 2007
Organizational Legitimacy And The Strategic Use Of Accounting Information: Three Studies Related To Social And Environmental Dis , Charles Cho
Finance And Accounting Outsourcing: Three Studies Related To The Ethical And Economic Dimensions Of Accounting Outsourcing , Renu V. Desai
Change In The Indian Accounting Profession: Three Studies Related To The Entry Of The Big Four Accounting Firms In India , Vikram G. Desai
Theses/Dissertations from 2005 2005
Accounting Disclosure At The Organization-society Interface: A Meta-theory And Empirical Evidence , Jennifer Ching-Kuan Chen
Adaptive Self-regulation And Organizational Politics: Investigating The Effects In The Accounting Profession , Sharon Howell
The Public Policy Implications Of Audit Regulation: Three Studies Related To The Passage Of The Sarbanes-Oxley Act Of 2002 , Steven Thornburg
Theses/Dissertations from 1997 1997
The role of performance plans in mitigating agency problems and improving corporate performance : an empirical examination , Sanjay Gupta
An Investigation of the Interpretation of Uncertainty Information Displays by Decision Makers , Lois S. Mahoney
Theses/Dissertations from 1996 1996
The information content of accounting measures in relation to the cross-section of expected stock returns , Sekhar Anantharaman
Explaining mutual fund performance : the usefulness of corporate financial information , F. Lauren Detzel
An empirical study of user satisfaction with accounting information systems in a healthcare environment , Brian Lyle McGuire
Theses/Dissertations from 1995 1995
Estimating loan losses using markov chains , Luis Betancourt
An investigation of firms choosing early adoption of sfas number 106: employers accounting for postretirement benefits other than pensions , Barbara Boyette Clevenger
An empirical comparison of traditional statistical techniques and neural networks in the auditing domain , Thomas John Hofferd
Decision maker weighting and usage of indicators of university service efforts and accomplishments , Barbara B. Ratti
Theses/Dissertations from 1993 1993
Pattern perceptiveness and acquisition of accounting skills , L. Melissa Walters York
Theses/Dissertations from 1991 1991
The effects of graphical distortion of accounting information on financial judgements , Deanna Oxender Burgess
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Home > ETD > DEP_ACC > ETDB_ACC
Accountancy Bachelor's Thesis
Theses/dissertations from 2023 2023.
An assessment of e-wallet adoption among the finance employees of selected Philippine government agencies , Janina Mae E. Aborot, Ryan Joshua M. Dela Rosa, Donna Mae A. Galang, and Patricia Marie G. Pabello
The determinants of profitability of all publicly listed construction companies in the ASEAN-5 from the years 2019-2021 , Elian Justin Acierto, Mark Christian Lim, Ron Miguel Rivera, and Palm Eric Rosario
Building a sustainable future through taxation: Examining the effect of taxation on the achievement of sustainable development goals (SDGs) in developed and developing countries in Asia and Europe , Danielle D. Aguirre, Ma. Josenie Kate U. Dellova, Alyssa Rose M. Pascua, and Kurt Zyvyl M. So
Exploring the susceptibility of fraudulent financial reporting among government-owned and/or controlled corporations in the Philippines using fraud risk factors with the moderating effect of corporate governance , Lorian Aliana Polintan Alcaraz, Abbygail Cuevas Condenuevo, Alexandra Nicole Manaig Perez, and Xyrelle Joyce Torreliza Tejoso
Self-perceived licensure examination preparedness of DLSU graduating accountancy students under non-traditional learning: An explanatory sequential design , Erin Angela Pang Alfonso, Herald John Bernardino Castro, Regina Bernadeth De Guzman Dela Cruz, and Regina Leigh Cruz Lacson
The effect of sustainability reporting on the financial performance and firm value among publicly listed firms in the Philippines in 2019 and 2020 , Martin Jiro S. Alix, Kyle Sidney C. Co, Carl David M. Hernandez, and Arwenna Mae T. Sarmiento
Career readiness of graduating BSA students of De La Salle University - Manila in industry 4.0 , Micah Ela A. Aman, Justine Keith D. Dela Cerna, Camille Patrice L. Orpilla, and Carl Abhram P. Pascua
The effects of case-based pedagogy on the academic performance of DLSU BSA students as mediated by student engagement and satisfaction , Joyce Anne Amoroso, Danica Marie Carpizo De Guzman, Jay-ar Carias Guyena, and Feliza Rasine Melad Teñoso
The use of generalized audit software by Filipino external auditors: Impact of GAS features and actual usage , Cyrus John B. Andin, Gregorio Rafael D. Herrera, Enrico T. Nitura, and Chad Andrei M. Salazar
Corporate governance, firm size, and tax avoidance: How does corporate governance influence tax avoidance across small and large Philippine firms? , Christine E. Ang, Shawn Luther S. Chan, Sean Ellison G. Sow, and Siegwald K. Yap
Taking up space: An intersectional approach on the corporate experience of accounting professionals in the Philippines , John Paul T. Aquino, Reghis Fel H. Atienza, Samantha Nicole L. Leonardia, and Cristine Loraine M. Magsipoc
Firm-specific characteristics as a mediator in the effect of corporate governance on dividend policy before and during the COVID-19 pandemic among publicly listed Philippine companies , Marcus Gabriel A. Aquino, Giancarlo C. Itaralde, Alyssa Frances C. Jopson, and Michaela Louisse P. Zamora
Understanding undergraduate accounting students' future intention to engage in sustainability accounting: The case of De La Salle University — Manila , Frances Yzabel B. Aranas, Vivian Gayle Sweetcyl C. Haw, Manuel Thomas S. Granada, and Rheanne Angelica J. Mendoza
Effectiveness of DLSU pure online integrating courses in the CPA board exam performance during the pandemic period , Stephanie Ann M. Asuncion, Patricia D. Mojica, Ynna Louise O. Rabaya, and Gillian Nina E. Salazar
The impact of corporate governance on the performance of Philippine government-owned and/or controlled corporations for the period 2018-2021 , Alessandra Romana J. Aurello, Claire Madison C. Chua, and Dana Abigail L. Ong
An analysis on the effect of accounting practices and accounting controls on the business performance among micro-, small-, and medium-scale enterprises (MSMEs) in Quezon City, Philippines , Cara Julia Ching Baldovino, Caira Andrea Peran Husmillo, Jose Dominick Favis Lim, and Patrick Joseph Villegas Maglanque
Effects of learning and teaching dimensions on experiences during DLSU’s online learning modality: Opportunities for curriculum change , Joanna Marie S. Bello, Rance Trevor K. Tan, Fritz Michael C. Viclar, and Ethan Duane P. Yeban
Accounting standards and frameworks consolidation for reporting net-zero in energy companies of ASEAN-5 , Rakel Mari F. Bermejo, Paul Ishmael P. Molato, Guia Louise A. Morales, and Micah Benilde T. Tan
Preconception vs. cognizance: The perception of DLSU BSA undergraduates towards the accounting profession before and during college education , Gennise Bernadette T. Betita, Raven I. Dela Cruz, Elyzza Anne B. Romanes, and Kim Barbara S. Tolosa
Optimizing the transitionary breakthrough for a sustainable future of accountancy education: The influence of blended learning experience to the Industry 4.0 readiness of graduating accountancy students , Ericka C. Bilango, Kyle Justin H. Gan, Gillian Ira C. Lim, and Grainne T. Ong
Portfolio performance analysis in the ASEAN-5: Assessing bitcoin as a safe-haven investment and its effect on the performance of a diversified portfolio during the start of the COVID-19 pandemic , Roy Alberto Valenzuela Bonitez, Jessica Rose Sy Cheng, Sacha Angela Gabriel De Ocampo, and Katrina Jerica Carmelo Lui
The effect of budgeting and costing practices on the financial performance of small and medium restaurants in San Fernando City, Pampanga , Missy Tayao Borja, Christine Anne Liu Españo, Kirsten Grace Daquial Orda, and Lorraine Angeline Roy Touzo
The mediating effect of internship satisfaction on the relationship between OJT factors and career intention among DLSU BSA students and graduates , Ava Janelle Mercado Briones, Gabrielle Ann Reambillo, Kazandra Erika Franz Apao Vargas, and Nikki Ysabel Niu Yeung
Evaluating the balanced scorecard perspectives: A study of selected Philippine flour milling companies , Angeleen Buban, Caryl Kate Leang Sy, Stephanie Dy Poon, and Al Carney Eleazar Lim Chua
A comparative study on conceptual-based and experiential-based learning of accounting information systems as evaluated by different measures of effectivity , Jasmin Alaine R. Cai, Azel Randall P. Chua, Jeraldine Nicole C. Chua, and Aleeza Jnaica U. Liu
The mediating effect of financial restatement on corporate governance and investor confidence of publicly listed firms in the Philippine Stock Exchange index , Sherrina Cano, André Jefferson G. Lim, Chyna C. Tomas, and Mary June B. Valenzuela
The moderating effect of audit quality on the relationship between environmental, social, and governance scores and corporate financial performance of listed companies in the ASEAN-5 , Michaela Nicole U. Cheng, Aimee Joyce Y. Gepte, Sheena Nicole U. Jabile, and Daniel Patrick T. Manabat
From professional to pupil: Demystifying tax education in De La Salle University’s BS Accountancy Program through students’ perceived professional skills and practitioners’ experience , Dominique Letisha Yu Chua, Erika Isabel Virginia Santos Martirez, Mikaela Joan De Guzman Tangco, and Alaina Carlize Centeno Tria
Accountancy as a career choice: The effect of influences on the intention to pursue professional accounting qualifications among current junior and senior BSA students in DLSU as mediated by interest in accounting , Jill Geraldyn L. Chua, Kate Hannah G. Enriquez, and Gerardine A. Garcia
Impact of business strategies on tax avoidance of publicly listed companies (PLCs) in the Philippines: The moderating role of corporate governance , Tyron Jasper Li Chua, Margarita Christalyn Maulion Cortez, and Hans Mackenzie Dy Uy
Perception of DLSU-M accounting students on SMEs in the food and beverage service industry in the city of Manila that adopts sustainability accounting practices before and during the COVID-19 pandemic , Cleo Claire B. Cobankiat, Janella Bianca T. Siruno, and Jeryl S. Sy
A comparative study on the effectiveness of purely online and hybrid learning modes on the academic performance and learning experience of accountancy students in taxation courses of De La Salle University – Manila: A cross-sectional study , Julliana Grace Cua, Cherry Catherine Ng, Vanessa Bernadette Patricio, and Chance Aiseah Ramos
A study on the impacts of expectations, motives, and preparedness on the academic performance of DLSU freshman accountancy students , Janna Kaye Citron Cuenca, Rogenelle Anne Argao Delos Reyes, and Evangeline Kizza Marie Tankiang Manotok
Assessing the impact of greenhouse gas emissions on corporate performance of oil and gas companies worldwide from 2019 to 2021 , Luis Raphael S. De Guzman, Francis Philip D. De Leon, Jose Ricardo M. Fajanilag, and Bryan Miguel D. Tiamsim
The accountancy faculty shortage: Exploring an intervention to influence accountancy students' intention to pursue an academe career , Veronica Anna S. Dela Cruz, Jasmine Elizabeth K. Lin, Dominic N. Narag, and Julius Raphael I. Tenorio
The effect of the corporate governance of Philippine GOCCs on the issued annual audit opinion , Shannen Mari C. dela Pasion, Jhanca Mariz B. Baldovi, Jackie Riole J. Untalan, and Anne Margareth G. Limsico
The nexus among intrinsic motivation, extrinsic motivation, ASEAN Economic Community readiness, and International Education Standards competencies using a moderated-mediated model: A test of self-determination theory by Deci And Ryan (1985) , Trisha Anne B. Dimailig, Honey Pearl P. Fernandez, Janica Ryaine T. Marquez, and Samantha Glo C. Revita
The moderating effect of firm visibility on the impact of corporate social responsibility on firm financial performance in Asia-Pacific publicly listed companies: A comparison between sensitive vs. non-sensitive industries , Kathrina S. Duyan, Audrey Lei T. Tan, Chennylle P. Verzosa, and Christine Mel C. Viernes
The impact of green initiative announcements on the stock prices of selected publicly listed companies in the food and beverage industry in ASEAN-5 , Samantha Nicole Fernandez Eguia, Angela Mikaella Baltazar Ferrer, Chikara Jane Sancho Grijaldo, and Nathaniel Adrian Ng Yanos
A study on the adoption of quick response (QR) code payments among micro and small enterprises in the City of Manila as mediated by the behavioral intention to adopt and moderated by age and income level , Jan Marie S. Espinosa, Ma. Maien B. Quiambao, and Vhianne Robie Mae V. Ramos
The application of accounting prudence on upper tone management (UTM) of publicly listed service companies in the Philippines through the interpretation of financial profitability and management discussion & analysis (MD&A) , Seth Rafael V. Feliciano, Clarissa Jae P. Lapan, Samantha Therese S. Piñgol, and Danielle Anne S. Potenciano
Beyond four walls: The effects of non-Curricular Activities Involvement on the Academic Performance of the De La Salle University Bachelor of Science in Accountancy Students , Erin Maxine C. Gallardo, Marc Zacchary C. Ram, Christian Jansen A. Supera, and Frances Anne G. Toong
The demographic, educational, economic, and social factors affecting the farm record-keeping activity of smallholder rice farmers in Pampanga, Philippines , Sharlynne Michelle C. Go, Chawne Hannah G. Gosyco, Claire Danielle C. Ng, and Kyllah Nicollaine M. Tumang
The effect of different community development activities as corporate social responsibility (CSR) programs to company profitability in the property industry of the Philippines for the period of 2019-2022 , Kristina Melisa E. Hamoy, Ma. Bianca N. Lazo, and Cezar Jerome O. Pana
The impact of aircraft capacity utilization on bankruptcy probability before and during Covid-19: Evidence from publicly-listed airlines in Asia, Europe, and the Americas from 2002 to 2021 , Trisha T. Huang, Leane A. Lin, and Joseph Regalado A. Siscar
The effect of internship dimensions on the experience of De La Salle University Bachelor of science in accountancy students , Bernard Adrian Y. Lu, Gamaliel Loim L. Niño, Carlos Miguel M. Raflores, and Andrew Wynford A. Sua
The impact of perceived factors on the intention of accounting professionals to use robotic process automation for accounting functions in the Philippines , Riam Levi A. Magalonga, Clarisse Antoinette M. Quodala, Allyana Jorge P. Rivamonte, and Jason Chong V. Sou
Sector level analysis: Impact of environmental, social, and governance performance on financial performance, stock performance, and firm value in Asia pre-and during the pandemic , Clarissa M. Piamonte, Ferdinand C. Panganiban Jr., Immah Jeanina L. Pesigan, and Jazehl Joy G. Valdez
The effects of bootstrapping potential, attitude, self-efficacy on the relationship between risk aversion and entrepreneurial intention among De La Salle University Accountancy students using moderated mediated analysis: A test of theory of planned behavior , Alexa Nicole L. Rosauro, Katrina B. Chioson, Sofia F. Gaspar, and Reizza Mae R. Necesito
The moderating role of board gender diversity on financial reporting transparency and stock returns: A study on publicly-listed firms in the Philippines before and during the COVID-19 pandemic , Michelle Andrea Santos, Marianne Ivy B. Estanislao, and Daniella Marie Espiritu Leonida
Lifestyle habits and study habits predict academic performance in hybrid modality of 4th-year Bachelor of Science in Accountancy students at De La Salle University - Manila , Shannen Virginia Antonio Silvino, Roel Vincent Burca Boreta, Mari Felicity Abril Lopez, and Geoffrey Ivan Laxama Roaring
Theses/Dissertations from 2022 2022
The effects of eco-efficiency on the profitability of ASEAN-5 companies from 2017-2019 , Angelica Sarah E. Abad, Alexandra Uniss Q. Geniebla, Sabina Allen C. Ma, and Allen Joshua F. Olaño
The impact of ESG ratings on the firm performance of listed companies in the ASEAN-5 , Arvin Marion Barroga Abaniel, Sophia-anne Marie Lavarez Domingo, Mike Alvinjay Ramos Jarin, and Josef Marcelus Igle Villanueva
ASEAN stock market reaction on the issuance of green bonds , Margaret L. Agarao, Gabriel Kean T. Ebeo, Richard Allen A. Jimenea Jr., and Victoria Elizabeth P. Yason
An empirical study on the effect of tax aggressiveness on financial performance and firm value with moderating role of corporate governance: Evidence from the Philippines , Jose Gabriel Delgado Aggabao, Jean Shairah Pia Horario Lectura, and Wesley Charles Sy Sam Tan
Before the next normal: How voluntary ESG reporting affects stock performance and trading among publicly-listed companies in the Philippines — An event study , Loren Andrea P. Alcaraz, Michel Ann A. Calapatia, Alia Isabella M. Joaquin, and Doris Wu
A comparative study on the effectiveness of De La Salle University-Manila's old and newly revised accountancy modular programs using selected factors of effectiveness , Marc Christopher Gache Alelis, Grace Anne Ericka Gadia Lui, Roniel Jiggy Kalaw Malañgen, and Charlene Grace Keh Tiong
The effect of corporate social responsibility, dividend policy and capital structure on firm value among selected Asian banking institutions during the scope of the COVID-19 pandemic , Ryann Kristoffer Soy Ang, Sharrie Mae Co Lao, and Anne Margarette Ventura Ong
Factors affecting the reporting of audit supervisors upon discovery of false sign-off among small and medium accounting firms in Metro Manila, Philippines , Irish Stacey Alano Arugay, Justine Alannah Gonzales Cruz, and Rodante Antonio Simbe Jr.
The impact of online distance learning on the work readiness of De La Salle University (Manila) bachelor of science in accountancy students , Raphael Joseph Camilo Atmosfera and Cheziel Lyn Gallon Cabacungan
The influence of fraud pentagon model on academic dishonesty of accountancy students in an online setup from the perspective of accounting educators as differed by the educators' gender , Tricia Nathalia J. Avila, Alyssa Amor B. Manigbas, Jose Raphael R. Miranda, and Joan Setias
The art of accounting: Business students’ perspectives on the ethicality of the creative accounting practice , Vincent Raven B. Baldomero, Monica Joyce S. Chua, and Shermaine Kayle C. Chua
Academic self-efficacy among graduating accountancy students during the COVID-19 pandemic: A convergent-parallel mixed methods study , Nell Charisse Ameera M. Bejasa, Rayhanah N. Decampong, Nikka Allyson D. Gue, and Pauline Sharry S. Tiu
An analysis on the bidirectional causal relationship between ESG performance and corporate financial performance of publicly-listed companies under sensitive industries in the ASEAN-4 emerging countries , Sophia Marie Regencia Beltrano, Sophia Rose Samonte Follosco, Ronnie Angelic Oliva Saraza, and Jewel Almodiel Vinson
The moderating impact of regulatory policy formation, corporate governance, and economic development on the relationship between the accounting environment and control of corruption in ASEAN countries , Vishal Bhagia, Colleen Monica K. Chiu, Jean Nicole L. Ng, and Bianca Alanis Ysabel C. Redulla
Assessing the self-efficacy of accounting professors from universities and colleges within the city of Manila in relation to the transition to online distance learning due to COVID-19 pandemic , Kashmir Jansen Oba Burgos, Mikaelle Angelica Banares Perez, Janne Emile Robellon, and Ma. Samantha San Juan Valero
A qualitative assessment of the business continuity practices of selected ASEAN banks in response to the COVID-19 pandemic , Hillary Anne V. Carbonel, Danica R. Manabat, Batrix Marie B. Perocho, and Alyssa Vienesse C. Tan
The effect of attitude, subjective norms, perceived behavioral control, and personality on the career decisions of accounting professionals in the Philippines as mediated by behavioral intention: A test of theory of planned behavior by Ajzen , Cheri Mae H. Claveria and Rochelle O. Nabos
The effect of corporate governance characteristics on selected financial ratios and firm value before and during the COVID-19 pandemic among publicly listed companies in the Philippines , Joebert L. Co and Danielz Rafael B. Javilinar
The impact of key audit matters and firm performance on investor reaction: An empirical study on the Philippine stock exchange index from 2016 to 2019 , Bianca Mae S. De Castro, Carmella Grace R. De Leon, Leiana Aika L. Go, and Erin Chelsea Y. Llobrera
Meeting expectations: A phenomenological study on the gap between the ICT competencies of BS Accountancy ID 117 graduates from De La Salle University and ICT competencies prescribed by the International Accounting Education Standards Board , Kurt Lewis O. Dela Cruz, Lance Mikhail Jason A. Go, and Laureen Macy C. Ong
An analysis of the factors influencing the audit opinion of cities in the Philippines during the COVID-19 pandemic , Pamela Grace Villavicencio Dela Cruz, Elyza Sophia Ramos Ladines, Frances Harriet Lituanas Lim, and Irish Giorgia Cuento Valera
An alignment study of the Bachelor of Science in Accountancy program in the Philippines, the International Education Standards, and the Certified Public Accountant Licensure Examination: Basis for curriculum reforms , Pauline C. Dela Peña, Caitlin Gail O. Rodil, Carl Fredrick P. Sayson, and Richmond Lloyd S. Young
A content analysis on the comment letters to IFRS IC: Accounting for cryptocurrencies , Jan Josef D. Domingo, Ronin J. Galido, Gabriel Angelo J. Jon, and Mark G. Rizada
The moderating effect of corporate social responsibility on the impact of COVID-19 on stock prices of selected Philippine publicly listed firms , Maraiah L. Fernandez, Alexander G. Gallamos, Jasteen Maer Panganiban, and Jaela Marie M. Talisic
Assessing the implementation of excise tax on sweetened beverages on manufacturing companies in the Philippines: Basis for tax reforms , Francesca Glen Esteban Gacal, Francesca Beatriz Agamata Reyes, Mireah Kyra Molina Wong, and Dominique Bianca Uy Yap
An analysis of the effect of board characteristics and the pandemic on sustainability performance among emerging markets , Ma. Beatrice Emmanuelle Z. Garcia, Ryen Keith Nibungco, and Ana Ysabelle T. Valenova
An event study on the effect of the COVID-19 pandemic on stock price of publicly listed companies in the ASEAN-5 , Jasper Salvio Jesswani, Lance Nitzcel Padilla Kho, Nica Franze Tan Lino, and Julian Franco Balcita Mejos
The effect of audit committee charateristics on audit fees and audit opinion with moderating effect of audit committee gender , James Adrian T. Lai, Denise Allyson D. Ng, Jillian Mitziko C. Limqueco, and Park Jinyeong
A multiple-group analysis on the moderating effects of remote auditing on the internal audit effectiveness of government-owned and or controlled corporations in the Philippines and its determinants , Christine Paola D. Lorenzo, Peter Ernest C. Mallari, Romeo Neil N. Manlangit, and Kelly Junine C. Yu
Effect of service sub-sector vulnerability due to the COVID-19 pandemic enhanced community quarantine on the cumulative abnormal returns of service firms listed in the Philippine Stock Exchange with disclosure tone as a moderating variable , Micah Jaye R. Maristela and Benelli Policarpio Tuazon
Future-proofing the accounting information systems profession: Prospects of a double degree bachelor of science in accountancy and bachelor of science in accounting information systems programs aligned with model curricula in De La Salle University-Manila , Carla Sofia T. Padilla, Katrina Louise C. Reyes, Henrico Gustav Mikhail P. Sanchez, and Monique Ellenor L. Sy
Accounting information vs. financial market information in explaining stock returns: Evidence from publicly listed non-financial firms in the ASEAN-5 stock markets from 2010 to 2020 , Roseanne N. Roque, Marielle Lissette U. Sarmiento, Yanesah Ann L. Tumambing, and Mary Gabrielle Eligius A. Yap
Theses/Dissertations from 2021 2021
The effect of environmental costs and factors affecting environmental accounting on firm profitability of publicly-listed industrial companies in the Philippines , Kaycee Nicole E. Acis, Rea Marie B. Diaz, and Abigail Faith B. Javier
The effect of COVID-19 pandemic government response to top global airline stocks’ performance and risk profile as controlled by market returns , Alysson Ace B. Agustin, Marcellin Enrico M. Cruz VII, Ysabelle Mikayla S. Orlino, and Sean Patrick T. Uy
The effects of capital structure on the financial performance of publicly listed commercial banks: Evidence from the ASEAN-5 countries , Ricardo Raphael Alday Atienza, Jasmine Alliah Kiu Bactat, Jamie Angela Lee Chua, and Kristen Kyla Lim Tan
The moderating effect of ownership structure between the relationship of corporate social responsibility and firm performance in the ASEAN-5 , Mari Luis Augustin T. Avila, Katherine Ann J. Fernandez, Louise Kyle V. Ngo, and Dave Johann Y. Tan
The effect of information system capabilities on medium and large enterprises’ firm performance: A moderated mediation analysis , Chanelle Z. Batin, Johncary Angelo N. Laysico, Quennie G. Robiso, and Francesca Margaret Red M. Santos
A comparative analysis of key financial ratios of Philippine publicly listed companies before and during COVID-19 , Alec Johnson C. Billan, Jemaiah Lorraine M. Delima, Ram Steven Martin S. Naval, and Magick Dovelyn S. Wee
The impact of adjustment, agency, and political costs on cost stickiness of publicly listed companies in the Philippines from 2009-2019 , Angela Bianca N. Catalig, Charles Justin M. Decena, Maria Denise A. Franco, and Ma. Colleen L. Ventura
The effect of value added intellectual coefficient, firm size, and leverage on business performance in the ASEAN-5 service industry , Jessica Maris H. Chen, Sophia Kelly G. Chua, and Alyana Ysabel A. Tan
Cross-country and regional Analyses on the effect of environmental accounting on financial profitability, liquidity, marketability, leverage, and firm value of environmentally sensitive industries across the ASEAN-5 , Venz Luis D.M. Delos Reyes, Jovelle Anne T. Laggui, Matthew O. Lagonera, and Rhazelle Teemee S. Lapuz
Analyzing the effect of accountability, government characteristics, and citizen participation on the financial performance of Philippine cities , Lou Brad N. De Nobili, Chelsie Marie D. Gumba, Alexander E. Rodriguez Jr., and James Vincent E. Rodriguez
An event study on the market's reaction on information technology Investment announcements of selected publicly listed companies in the Philippines , Elysia Kallysta R. Falco, Jose Eduardo A. Guillermo, Rafael Angelo A. Laya, and Kyra Isabelle G. Monje
Religiosity and its effects on financial reporting quality of publicly listed companies from 3 ASEAN countries with COVID-19 as a moderator: A PLS-SEM model study , Javier Francisco B. Laurena, Nicole Elise O. Torres, Jansen C. Kang, and John Andrew C. Andrada
Theses/Dissertations from 2016 2016
A study on the impact of environmental management practices on firm growth of publicly listed companies under the Philippine industrial sector from 2011 to 2015 , Ed Norvile John B. Aba, Gean Margaret S. Manalastas, Jenn Mae Clarisse C. San Pedro, and Janneth S. Tee
The effects of ownership concentration on the financial performance of publicly-listed companies in the ASEAN region , Kristina Pauline B. Abesamis, Jiro Nigel Cadungon, Hans Cedric O. Lee, and Ida Frances T. Santiago
Factors affecting audit fees of Philippine listed non-financial firms , Miguel Marciano M. Advincula, Rafael Q. Ocampo, Joshua T. Pamaran, and Pramela D. Menghrajani
Propensity in intangible investments: Firm heterogeneity among publicly listed ASEAN consumer discretionary and consumer staples firms , James Paulo G. Agnes, Aaron Cade D. Cariño, Michael Eugene C. Santiago, and Allen Ivan P. Sta. Maria
Recalibration and improvement of the Altman, Zmijewski, and Prophecy model: Earnings management as a predictor of bankruptcy of Philippine manufacturing firm , Eugene C. Aguirre, Noel Christian C. Marcojos, Leomar T. Santiago, and Alyssa Gale D. Valeriano
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Technology is one of the major influences in the changes in the accounting field. It is expected by the Bureau that technology change will continue to affect the role of accountants in the future. Changes such as some routine accounting tasks may become automated as cloud computing becomes more widespread.
effectiveness of accounting information systems i s a description of the achievement of a. target from a resource that is used to collect, process and store electronic data which i s then ...
According to Hybe, cited by Lucia (2013), the amount of information that is circulated in an economic unit, of which on average 80% are economic data and 47% accounting information (Lucia, 2013; 66). This statistic provides us a crystal-clear picture of the significance of accounting information for decision-making.
Ph.D. in Accounting Information Systems (2006), and thesis title is "The Modeling of Accounting Information Systems Requirements by using the Unified Modeling Language". Head of finance department in the "Arab Academy for Banking and Financial Sciences", Yemen, (2007-2008), and head of accounting department at Ajloun national University since ...
Accounting information system is an absolute tool in the hands of managers striving to remain in a competitive advantage amidst the rapid technological advancement, increased awareness and ...
The characteristics that facilitate the adoption of Accounting Information Systems in Small and Medium Enterprises (SMEs) and their influence on corporate performance are investigated to ensure the long-term viability of SMEs in the face of business challenges and advancements. The viability of Small and Medium Enterprises is heavily reliant on effectively managed firm finance management.
Published by Sciedu Press 79 ISSN 1923-3965 E-ISSN 1923-3973. Accounting Information System and Its Role on Busin ess Performance: A Theoretical Study. Ahamed Al-dmour, Khaled Mofawiz Al-Fawaz ...
Keywords: Information system, accounting information system, financial performance -----Date of Submission: 08-05-2019 Date of acceptance: 24-05-2019 -----I. Introduction The ever growing need for business development, growth and expansion in today's contemporary business environment has necessitated managers to consider more advanced ...
Essays on the Role of Accounting Information and Governance in Emerging Institutions A dissertation presented by Aaron Seokhyun Yoon to The Accounting & Management Unit, Harvard Business School in partial fulfillment of the requirements for the degree of Doctor of Business and Administrtation in the subject of Accounting & Management
applications in business but a comparatively slow uptake of cloud Accounting Information Systems, the objective of this research is to explore the risks and barriers in using cloud accounting from the user perspective and to identify measures to minimise the risks when adopting and using cloud accounting.
Theses/Dissertations from 2009. PDF. Mitigating Escalation of Commitment: An Investigation of the Effects of Priming and Decision-Making Setting in Capital Project Continuation Decisions, Ann C. Dzuranin. PDF. Understanding and Improving Use-Tax Compliance: A Theory of Planned Behavior Approach, Christopher Robert Jones.
α ≤ 0.05) to use accounting information systems on the quality of financial statements submitted to the Income Tax and Sales Department in Jordan. 4. Study Variables: Study variables consist of: Independent variable, which is represented in using accounting information systems, while the dependent variable is the quality of data submitted
In this research, given to the subject studied, the role of accounting information systems on organizational environment from the perspective of top managers, five hypotheses related to the research were taken into account. Accounting information systems (AIS) as a part of company's information systems (IS) are seen as facilitating decision making within organizations and should be tailored ...
The Accounting Information System; especially the computerized one, should be . Academy of Accounting and Financial Studies Journal Volume 23, Issue 2, 2019 3 1528-2635-23-2-377 characterized by the following: high level of accuracy and timeliness of financial data, suitable and synchronized information with decision making, simplified and ...
PDF. Three Studies Examining the Effects of Psychological Distance on Judgment and Decision Making in Accounting, Martin Weisner. Theses/Dissertations from 2014 PDF. Interactive Data Visualization In Accounting Contexts: Impact On User Attitudes, Information Processing, And Decision Outcomes, Oluwakemi Ajayi. Theses/Dissertations from 2013 PDF
University of Cape Coast
information system) as it enhances th e integrity and effectiveness of the accounting process within the system and the performance of the entire system in general (Fardinal, 2013; Hurt, 2013). 2. ...
10-Mar-2023. The impact of accounting and information systems in rural small and medium-sized enterprise in southern region of KwaZulu-Natal. Hlongwane, Masiphila Faith. 18-Mar-2023. An analysis of challenges faced by internal audit departments in the public sector : a case study of eThekwini Metropolitan Municipality. Jori, Richard.
For many years researchers have been troubled with the evaluation of Information Systems (IS) concluding to a lack of understanding as to the time, methods and tools for measuring the impact of IS on organisational performance. Motivated by this lacuna in the literature, this thesis explored the relationship between Information Systems'
The data analysis found out that the firms in Jordan have positive impact towards information technology they agree on the benefit of e-commerce and what customer can get from it and that e- commerce has a significantly statistical relationship with AIS itself, AIS development, cost reduction aspect in the AIS of the bank. The effect of electronic commerce (e-commerce) on Accounting ...
Abstract. Accounting information is key to achieving organisational objectives. Quality information can only be produced by a quality system. This presentation explores a holistic approach to ...
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PDF. Future-proofing the accounting information systems profession: Prospects of a double degree bachelor of science in accountancy and bachelor of science in accounting information systems programs aligned with model curricula in De La Salle University-Manila, Carla Sofia T. Padilla, Katrina Louise C. Reyes, Henrico Gustav Mikhail P. Sanchez ...
Abstract. Since the 21st century, information technology has made great progress. Especially in recent years, the concept of big data has attracted increasing attention. The construction and ...