• The Journal of Asian Finance, Economics and Business
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• v.8 no.8
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• pp.409-419
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• 2021

The study examines the effects of digital accounting on financial reporting quality, accounting information usefulness, and strategic decision effectiveness of listed firms in Thailand through digital transformation as the moderating variable. A total of 313 listed firms in Thailand were selected as the sample for the study. Structural equation model and multiple regression analysis are applied to test the research relationships. The results of the study show that digital accounting has a significant effect on financial reporting quality, accounting information usefulness, and strategic decision effectiveness. Financial reporting quality significantly affects both accounting information usefulness and strategic decision effectiveness while accounting information usefulness has a significant effect on strategic decision effectiveness. Both financial reporting quality and accounting information usefulness mediate the digital accounting-strategic decision effectiveness relationship. In addition, digital transformation moderates the digital accounting-financial reporting quality relationship and the digital accounting-accounting information usefulness relationship, but it does not moderate other relationships. Accordingly, digital accounting plays a significant role in determining and explaining firms' goal achievement. Executives are suggested to learn, invest and utilize the digital accounting system in the organization to ensure goal achievement and enhance organizational sustainability.

• Journal of Korean Society of Industrial and Systems Engineering
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• v.6 no.9
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• pp.81-95
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• 1983

The author has intended to seek for the usefulness of price-level change accounting information through financial statements of general price level. The accounting information obtained from financial statements of general price level, must be useful to the reasonable judgment of financial statement users or to the economic decision making, This thesis may be summarized as follows : 1. Financial statements arranged by historical cost accompany many problems as accounting information. In other words, at the time of inflation, they have little usefulness as accounting information. 2. In order to correct the little usefulness of the financial statements arranged by historical cost, the author examined this matter centering around FASB statement No. 33. 3. The price level change accounting eliminates the contradiction of the accounting information obtained from the financial statements arranged by historical cost. 4. In the general price level change accounting, money value is presumed to change according to the level of general price and, then, the money value for goods must be revised. 5. In the general price level change accounting, the division between monetary items of asset and debt, and non-monetary items, is important. 6. The general price level change accounting based upon historical cost accounting, has objectivity as accounting information like the cost basis accounting and larger usefulness than the cost basis accounting. In conclusion, the price level change accounting increases its usefulness as accounting information and, therefore. (1) the information on the general price level change accounting is desirable to be disclosed as supplementary information for the traditional financial statements, and (2) the general price level change accounting should be induced to the listed Companies in Korea under continuing inflation for improving the usefulness of financial statements as accounting information.

• Journal of Korean Society of Industrial and Systems Engineering
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• v.34 no.2
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• pp.35-48
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• 2011

In this paper, we have studied the impact of adopting XBRL (eXtensible Business Reporting Language) on information asymmetry in capital markets with the additional research on the usefulness of XBRL data how to improve the quality of accounting information. From the Kosdaq XBRL service, the samples are selected including 38 adopted companies and the 30 non-adopted companies for the paired analysis. The daily stock return volatility (VOLA) as independent variable and other several controlling variables have been added for the regression analysis to measure the impact on information asymmetry in capital markets. he analytical result indicated that the asymmetry hypotheses that XBRL data will give a significant impact on the capital market and will reduce the volatility, which are expected in the hypotheses. This is the first analytical research on the capital market and its impacts to the capital market from adopting XBRL based accounting information. Additionally, the analysis showed the impacts on the reporting cycle of accounting information and its usefulness of accounting data itself.

• Journal of Information Technology Applications and Management
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• v.12 no.1
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• pp.173-189
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• 2005

The technology acceptance model (TAM) is a lot of cited in information technology adoption and usage researches. TAM has a base in psychological research, is parsimonious, explains usage behavior quite well, and can be operationalized with valid and reliable instruments. But TAM has been conducted primarily in volitional environments of the adoption of new technology. This paper discusses technology acceptance in accounting information systems to examine TAM with subjective norm and perceived behavioral control in mandated using environments. The results show that in mandatory environments such as accounting information systems, subjective norm is not a significant effect on the behavioral intention. Perceived usefulness and perceived behavioral control are significant the factor on the behavioral intention. The implications of finding are that perceived usefulness and perceived behavioral control play major role in technology acceptance rather than subjective norm in accounting information systems with mandatory environments.

• Journal of Information Technology Services
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• v.12 no.1
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• pp.33-50
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• 2013

As having analyzed an advance research that had looked into how characteristics of information system affect use and success of the concerned system, the study determined that system quality, information quality and service quality are the fundamental requirements for a good accounting information system. In addition, based on perceived usefulness and perceived ease of use that have been selected as major variables related to information system acceptance proposed by Davis[10], the study conducted an empirical analysis on how such factors would influence performance of the accounting information system. According to the results from the analysis, the system quality one of the characteristics of the accounting information system was observed to have a significant influence on the perceived ease of use while both the information quality and the service quality would positively affect the perceived usefulness. Not only that, the perceived ease of use and the perceived usefulness were confirmed to be a significant factor to the performance, and with those results, all the theses of the study have been selected. As proved even with the information system success model, the system quality, the information quality and the service quality are definitely the most necessary elements for business management, and it also turned out that those elements would play an important role in several stages of the information system.

• Asia pacific journal of information systems
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• v.5 no.2
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• pp.79-100
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• 1995

Internal Control(IC) comprises the plan of organization and all of the coordinating methods and measures adopted in a business to safeguard its assets, check the accuracy and reliability of its accounting data, promote operational efficiency and encourage adherence to the prescribed managerial policies. If an organization's IC is not adequate, Accounting Information System (AIS) will be vulnerable to accomplish the organizations successes. Therefore, an effective and efficient IC is essential to its successes. The purpose of this study is to analyze the impact of EDP IC on the perceived usefulness of AIS. Do the general controls indirectively affect to the usefulness of AIS through th application controls? To solve these problems, a research model and a set of hypotheses were established and empirically tested. 60 financial institutions (banks, insurance companies, security companies) agreed to participate in the study. Data were gathered through structured interviews with 60 information systems managers and 537 users of accounting information of each company. Survey forms were designed and collected from financial institutions in Seoul. Information systems' managers of financial institutions responded to questionnaire(1) which consists of a series of 70 questions related to practice and perceived importance. Questionnaire (2) was received from 537 users, who responded to series of 17 questions related to the perceived usefulness. The results of analysis are summarized below. Effects of general controls are more direct on AIS's usefulness than those of application controls. Whereas, indirect effects of application controls are geater than those of general controls. Therefore, the greater the effects of application controls on general controls, the higher the perceived usefulness of AIS. In conclusion, this study supports that the perceived usefulness of AIS is affected by IC which are composed of general controls and application controls. The results of this study has significant implication to financial institution as computer fraud potential increases. Because of global competitions, financial institutions should restructure to IC and AIS in order to take advantage of the technological progress in Information System.

• Korean Management Science Review
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• v.22 no.1
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• pp.103-125
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• 2005

Korean government is planning to adopt double entry bookkeeping with accrual basis in the government accounting system. This paper attempts to identify influencing attitudes of information producers toward the acceptance of the new service system. Several models are introduced, including Luder's Contingency Model, Cheng's Politico-Economic Model of Accounting Policy Choice, Roger's Diffusion of innovation, and Davis's Technology Acceptance Model(TAM). A set of constructs are developed as fellows : information producers' knowledges, experiences, altitudes toward the reform, characteristics of cash based accounting system and new accrual based system, a chief executive officer's willingness to support, availability of supporting systems, and social Influences from external environment. This study also incudes hey factors used in TAM, such as perceived usefulness and ease of use. Survey responses are gathered from accounting officers in government ministries and agencies as well as from local governments. Regression analysis shows that, for information producers, both 'perceived ease of use' and 'perceived usefulness' of the new system are the best explanatory variable for the dependent variable. It has also found that 'perceived usefulness' is explained best by individual characteristics such as knowledge and experiences, quality of current cash based s1n91e entry bookkeeping system, chief executive's support, Positive supporting systems and social influences. The useful guidelines for implementing double-entry bookkeeping system with accrual basis are also provided.

• The Journal of Asian Finance, Economics and Business
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• v.8 no.2
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• pp.833-849
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• 2021

Cloud accounting represents a new area of accounting information systems. Past research has often focused on accounting information systems and its antecedents, rather than factors that adopt cloud accounting system. The purpose of this paper is to explain the factors that influence the adoption of cloud accounting in the financial sectors. This paper applied the technology acceptance model (TAM), technology-organization-environment, and the De Lone and Mc Lean model, coupled with proposed factors relevant to cloud accounting. The proposed model was empirically evaluated using survey data from 187 managers (financial managers, IT department managers, audit managers, heads of accounting departments, and head of internal control departments) in Jordanian bank branches. Based on the SEM results, top management support, organizational competency, service quality, system quality, perceived usefulness, and perceived ease of use had a positive relationship with the intention of using cloud accounting. Cloud accounting adoption positively affected cloud accounting usage. This paper contributes to a theoretical understanding of factors that activate the adoption of cloud accounting. For financial firms in general the results enable them to better develop cloud accounting framework. The paper verifies the factors that affect the adoption of cloud accounting and the proposed cloud accounting model.

• International journal of advanced smart convergence
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• v.8 no.3
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• pp.193-200
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• 2019

Accruals-Quality(AQ) is an important proxy for evaluating the quality of accounting information disclosures. High-quality accounting information will provide high predictability and precision in the disclosure of earnings and will increase the response to stock prices. And high Accruals-Quality, such as mitigating heterogeneity in accounting information interpretation, provides information usefulness in capital markets. The purpose of this study is to suggest how AQ, which represents the quality of accounting information disclosure, is transformed into digitized data in real-time in combination with IT information technology and provided to financial analyst's information environment in real-time. And AQ is a framework for predictive analysis through big data log analysis system. This real-time information from AQ will help financial analysts to increase their activity and reduce information asymmetry. In addition, AQ, which is provided in real time through IT information technology, can be used as an important basis for decision-making by users of capital market information, and is expected to contribute in providing companies with incentives to voluntarily improve the quality of accounting information disclosure.

• Journal of the Korean Data Analysis Society
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• v.20 no.6
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• pp.2793-2804
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• 2018

The purpose of this study is to examine the perception of donors on the necessity of making improvements in accounting information system. Along with the increasing size and number of activities of nonprofit organizations, many people are more and more interested in their organizational efficiency and transparency. Accordingly, researchers and policy makers have focused on how to improve accounting information system and how to monitor nonprofits to efficiently obtain and use resources. We thus aim to provide some useful insights by analyzing the opinions of donors regarding the display of nonprofit statements, accounting system, and the intention of donation. Using survey data obtained from 263 respondents, we find that displaying functional expenses is considered to enhance the usefulness of financial reports. We also find that the filing and disclosure of financial reports is considered to be necessary. Respondents also require external audits, but not to the same extent as disclosure. Finally, respondents have a positive attitude toward making future donations.