• Journal of Digital Convergence
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• v.10 no.7
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• pp.99-106
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• 2012

This study analyzed about medium-sized companies with AIS systems and outsourcing services to relate that the system performance. In addition, for the most efficient outsourcing of AIS management plan were analyzed. In this study, studied the practical environment of AIS outsourcing that separated the operating departments and administrative departments and divisions information to small-mid size companies. The results of this study can be summarized as the first, small business outsourcing companies of AIS introduction of the initial accounting module if you run a higher job performance were analyzed. Second, AIS in the outsourcing of integrated modules for the system to operate through the performance was very high. Integrated operation to be analyzed according to the synergistic effect. The results of this study AIS in the future of manufacturing outsourcing, and how small and medium-sized building is expected to give alternation.

• The Journal of Asian Finance, Economics and Business
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• v.8 no.3
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• pp.855-863
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• 2021

This study explores the role of the Accounting Information System (AIS) in mediating the relationship between internal control and the performance of employees. This study examines whether internal control would influence the performance of employees and whether the AIS would impact the performance of employees in Jordan's industrial small and medium-sized enterprises (SMEs). Internal control is expected to impact employee performance. The survey questionnaire was used to gather data. A random sampling approach was used to survey the respondents. A total of 270 questionnaires were distributed; only 203, with a 75% response rate, were available. The data was analyzed using AMOS and SPSS. The result from the analyses provides support for the hypothesis that AIS mediates the relationship between internal control and the performance of the employee. Specifically, this study found evidence that internal control yielded a strong positive relationship with employee performance and a positive relationship with AIS. The study also found that AIS had a positive relationship with the performance of the employee. In brief, internal control has major effects on employee performance. Also, the AIS mediates the relationship between internal control and the performance of the employee. The result of this research found that in the relationship between internal control and employee performance, AIS plays an important role.

• Journal of Convergence for Information Technology
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• v.7 no.5
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• pp.169-175
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• 2017

Accounting information systems (AIS) capture and process accounting data and provide valuable information for decision makers. However, in a rapidly changing environment, continual management of the AIS is necessary for organizations to optimize performance outcomes. I suggest that building a dynamic AIS capability enables accounting process and organizational performance. Using the dynamic capabilities framework (Teece 2007). I propose that a dynamic AIS capability can bedeveloped through the synergy of three competencies: having (1) a flexible AIS, (2) a complementary business intelligence system, and (3) accounting professionals with IT technical competency. Using survey data, I find evidence of a positive association between a dynamic AIS capability, accounting process performance, and overall firm performance. The results suggest that developing a dynamic AIS resource can add value to an organization. This study provides guidance for organizations looking to leverage the performance outcomes of their environment.

• The Journal of Asian Finance, Economics and Business
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• v.9 no.8
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• pp.37-45
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• 2022

This study attempts to understand the relationship between accounting information systems AIS and firms' performance; in the first part of the study, a brief introduction that focuses on the technological advancements and the impact of such advancements on the business world, and in the second part, a review of literature that considered different perspectives on the relationship between AIS and firms' performance. The key differences between manual and automated systems were shown in a table later in the literature review, followed by explanations for each comparison aspect. In the third part, four questions are asked regarding the AIS implementation; the questions covered the top management commitment, the users' competencies, the quality of the adopted system, and the impact of the degree of technological investment on the implementation process. Data for the study was acquired from a Saudi SME. The study's purpose is to investigate the impact of AIS on organizational performance in Saudi SMEs. The presented ideas of this study, where the main finding of the study is that AIS implementation has a positive impact on firms' performance.

• Journal of the Korea Institute of Information and Communication Engineering
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• v.14 no.4
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• pp.824-830
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• 2010

In order to prepare for increasing performance requirement for Differential Global Navigation Satellite System (DGNSS) services of International Maritime Organization (IMO) and International Association of Lighthouse Authorities (IALA), this paper focuses on design of network-based Automatic Identification System (AIS) reference station system that can perform the functionality of Differential Global Positioning System (DGPS) reference station in an AIS base station system. AIS base station receives the differential corrections from the DGPS reference station, and it is not a method for transmitting the received differential corrections to onboard AIS units, but it is a method for generating the optimized differential corrections for onboard AIS units in AIS coverage. Therefore this paper proposes an algorithm for generating the differential corrections at AIS reference station, and performs the performance assessment of the proposed algorithm based on DGPS correction data measured from a DGPS reference station. Finally this paper discusses the test results and efficiency of the proposed system.

• The Journal of the Korea Contents Association
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• v.20 no.5
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• pp.644-652
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• 2020

The objective of this study was carried out to examine the academic self-efficacy mediating effect in the relationships of AIS educaton and contextual performance. For this study, data collected from 282 students were analyzed using the SPSS 23.0 and AMOS 23.0 programs. Results of this study are as follows. First, it was found that AIS education had a positive (+) impact on contextual performance. Second, it was found that academic self efficacy had an effect on contextual performance. Third, it was found that academic self efficacy had a mediating effect on the relationship of AIS education and contextual performance. The Sobel test was performed to identify the mediating effect. AIS education had a direct impact on contextual performance as well as an indirect impact through academic self-efficacy. These results provide that AIS education improves academic self-efficacy and thereby be effective for contextual performance. Follow-on research needs to expand of sample and using diverse variables.

• The Journal of the Korea Contents Association
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• v.6 no.7
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• pp.31-41
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• 2006

This study is to analyze the effect of compatibility of information characteristics and information technology structure on AIS performance. This used financial and non-financial factors as the characteristics of management accounting information and used information technology structure as centralization and decentralization classified by Ahtuv et.(1989) and Fiedler et.(1996). 425 sampling companies are selected randomly and 137 of them were used in this study. The results of this study are as follows. First, In compatibility analysis between the characteristics of management accounting information and information technology structure, in case of companies which have centralized data process system, AIS performance of companies which use financial information is higher than that of companies which use non-financial information. However, no meaningful results show statistically. in case of companies which have decentralized data process system, AIS performance of companies which use non-financial information is higher than that of companies which use financial information. Also the statistical results show the meaning at the p. < 0.01.

• The Journal of the Korea Contents Association
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• v.6 no.11
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• pp.15-24
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• 2006

To achieve this study, this study divide career orientations of AIS user into technology and management and group job characteristics into variety and autonomy and is to verify an effect of two factors on system performance (AIS satisfaction and use). The results of this study are as follows. First, there is a positive effect of the relevance between technology orientation and autonomy on AIS satisfaction. Second, there is a positive effect of the relevance between management orientation and job variety on AIS satisfaction. Third, there is a positive effect of the relevance between technology orientation and autonomy on AIS use, and finally, there is no positive effect of the relevance between management orientation and job variety on AIS use.

• Proceedings of the Korean Institute of Information and Commucation Sciences Conference
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• 2022.10a
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• pp.588-590
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• 2022

Sharing both locations and positions of ships makes it possible to utilize critical item for their safe and efficient navigation in such diversifying meantime environments. AIS is the representative technology for the sharing solutions. The AIS is even used in airspace and ground stations, so that AIS could facilitate the ships' safety navigation and their prevention/rescue from endangers. Due to AIS's many advantages, IMO(International Maritime Organization) made adapting the AIS mandatory for international passenger ships and the ships that are over than 300 tons. AIS uses VHF band areas for transmitting information and the information can be propagated to several hundreds km in range. Due to the large range, AIS monitoring system can acquire huge number of ships, which makes system performance lower and busier. In this paper, we propose the strategy of AIS information extraction for efficient monitoring system. Thus, the monitoring system has higher processing performance and lower network usage. As well as, the proposal affects the monitoring system has more capacity to include other systems' targets, in result.

• Proceedings of the Korean Institute of Information and Commucation Sciences Conference
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• 2001.10a
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• pp.765-768
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• 2001

A universal shipborne automatic identification system(AIS) uses self-organised time division multiple access(SOTDMA). The performance evaluation system of the SOTDMA algorithm for AIS is needed to implement it efficiently. This paper shows the method of designing it. Real ships access the VHF maritime mobile band but in this performance system, several ship objects access the shared memory. Real ships are designed as the object and the wireless communication channel is designed as the shared memory. This system shows several stations are assigned the transmission slot by the SOTDMA algorithm