Accounting information must be accumulated and summarized before it can be communicated and analysed. In this chapter, we will discuss the steps involved in the accounting cycle. We will emphasize the subject of adjusting entries. Throughout an accounting period, cash receipts and cash disbursements are recorded. At the end of the accounting period, adjusting entries are required so that revenues and expenses are reflected on the accrual basis of accounting. Adjusting entries are simply entries required to bring account balances up to date. The failure to record proper adjustments will cause errors on both the income statement and the balance sheet.

Accounting Information System

As a critical contribution to the social entrepreneurship literature, this paper first engages the concept of social entrepreneurship. Situating it within the distinctive context of charity and philanthropy, it provides structure and clarity. Next, it identifies related sources of social impact and value creation, positing social and economic value creation as potentially overlapping. It then provides comparative case studies focusing on Microsoft Corporation and Grameen Bank, to illustrate these issues relative to productive and social entrepreneurship. Recognized as highly successful innovative ventures, these two enterprises have had profound social impact on the world, even if that impact is derived from very different perspectives and motivations.

The social value of productive entrepreneurship

Modelling the acceptance of e-learning during the pandemic of COVID-19-A study of South Korea

Green technological innovation, green finance, and financial development and their role in green total factor productivity: Empirical insights from China

The Determinants of Digital Payment Systems’ Acceptance under Cultural Orientation Differences: The Case of Uncertainty Avoidance

Dataset on the Acceptance of e-learning System among Universities Students' under the COVID-19 Pandemic Conditions.

Social entrepreneurship plays a role in sustainable development to value creation, delivering and capturing, in this article, researchers attempted to find the nature of the relationships between t...

The relationship between social entrepreneurship and sustainable development from economic growth perspective: 15 ‘RCEP’ countries

Article history: Received: May 30, 2020 Received in revised format: May 3

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Accounting information system effectiveness from an organizational perspective

PurposeThe paper discusses the assessment of enterprise information systems (EIS) success in an organizational context is one area that is not sufficiently researched. This lack of theoretical attention prompted the authors to measure EIS success in the organizational setting of Jordanian listed firms.Design/methodology/approachBased on the DeLone and McLean success model and by adopting a quantitative approach, survey data were collected through questionnaires. The established questionnaires were distributed to 250 senior IT executives who use EIS and a total of 134 valid questionnaires were empirically tested via the Smart-PLS technique.FindingsThe investigation findings indicate that information and system quality had a positive impact on user satisfaction and individual impact. User satisfaction had a positive influence on individual impact, both of which eventually lead to organizational impact. The results also showed that the model used has adequate convergent and discriminant validities, as well as sufficient reliability.Practical implicationsThe outcomes can help managers and practitioners more effectively understand the factors influencing EIS success among Jordanian listed firms.Originality/valueThis research paper is the very first in assessing EIS success from an organizational perspective in developing country such as Jordan.

Manaf Al-Okaily

Papers

Dataset on the Acceptance of e-learning System among Universities Students' under the COVID-19 Pandemic Conditions.

The Determinants of Digital Payment Systems’ Acceptance under Cultural Orientation Differences: The Case of Uncertainty Avoidance

The relationship between social entrepreneurship and sustainable development from economic growth perspective: 15 ‘RCEP’ countries

Accounting information system effectiveness from an organizational perspective

An empirical assessment of enterprise information systems success in a developing country: the Jordanian experience