Journal•ISSN: 1467-0895
International Journal of Accounting Information Systems
Elsevier BV
About: International Journal of Accounting Information Systems is an academic journal published by Elsevier BV. The journal publishes majorly in the area(s): Accounting information system & Audit. It has an ISSN identifier of 1467-0895. Over the lifetime, 446 publications have been published receiving 21738 citations.
Topics: Accounting information system, Audit, Information system, Information technology, Internal audit
Papers published on a yearly basis
Papers
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TL;DR: Results reveal that top management support and training are positively related to user satisfaction, while perceived complexity of ERP and competitive pressure show a negative relationship.
726 citations
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TL;DR: No significant improvement associated with residual income or the ratio of selling, general, and administrative expenses in each of the 3 years following the implementation of the ERP system is found, however, a significant improvement in firm performance resulting from a decrease in the ration of cost of goods sold to revenues was found.
526 citations
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TL;DR: It is revealed that significant improvements in the amount and the presentation of information at corporate Web sites have occurred since the initial survey in 2000 and that firm size is the only significant explanatory variable for the amount of information disclosed atporate Web sites which is stable over time.
474 citations
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TL;DR: A new measure is developed based on an understanding of the characteristics of BI systems in a process-oriented framework that is employed in an examination of the relationship between the business process performance and organizational performance, finding significant differences in the strength of the relationships between industry sectors.
465 citations
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TL;DR: Results indicate that return on assets (ROA), return on investment (ROI), and asset turnover (ATO) were significantly better over a 3-year period for adopters, as compared to nonadopters, and suggest that ERP adoption helps firms gain a competitive advantage over nonadopter firms.
451 citations