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"Accounting systems"
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Influence of Digital Accounting System Usage on SMEs Performance: The Moderating Effect of COVID-19
In the literature, studies have evidenced the efforts adopted by firms to develop digital technology with the hope of achieving sustainable decisions and competitive performance. However, studies have yet to provide an extensive explanation of the mechanisms used by firms in their digital technology adoption to impact and enhance value, particularly among small and medium enterprises (SMEs). In this regard, accounting information has served as a fundamental basis for business decision-making and the extensive use of digital technology has paved the way for the efficiency and effectiveness of accounting functions in modifying information relating to such functions. More specifically, a digital accounting system (DAS) enables the reporting and processing of large transaction amounts and generates the data required for analysis. However, despite these advantages, SMEs have been slow in their adoption and usage of DASs. Accordingly, this study drew upon resource-based view theory and the technology-organization-environment framework to propose an integrated model for examining the determinants and impact of using DAS among SMEs. The proposed model encapsulates the use and performance aspect of DAS. The study utilized a self-administered survey questionnaire as the primary data collection instrument. Data from 183 SMEs in Jordan were analyzed using partial least squares-structural equation modeling. The findings reveal that compatibility, organizational readiness, top management support and government support all had significant effects on DAS usage, which, in turn, had a positive and significant effect on DAS performance. With regard to the moderating effects, COVID-19 was found to have a moderating role on the DAS usage–DAS performance relationship. The study findings explain the way firms can enhance their DAS use to obtain optimum performance, thereby contributing to the literature on the antecedents and effects of using current information technology/information systems. The study recommends that the government of Jordan prepare and carry out a campaign concerning the importance of DASs for SMEs.
Journal Article
Blockchain technology and sustainable performance: moderated-mediating model with management accounting system and digital transformation
This study scrutinizes the effect of blockchain technology on sustainable performance in the circumstances of Vietnam, a developing country. In which, we consider management accounting system as a mediating factor. Additionally, digital transformation is employed as the moderating variable for links in the research model. It provides empirical evidence about this context from manufacturing businesses in Vietnam. Our paper has been carried out utilizing a quantitative technique. Our population is already represented by manufacturing companies in Vietnam. Survey questionnaires were distributed to potential participants via their email. After removing missing answers and outliers, our final sample consisted of 568 observations. By employing the partial least squares structural equation modeling, our findings explicate that blockchain technology has a substantial favorable impact on sustainable performance, and management accounting system positively mediates this effect. Moreover, digital transformation acts as favorable moderator role on the link between blockchain technology and management accounting system, and the link between management accounting system and sustainable performance, respectively. Therefore, this paper has been conducted to complement experiential verification on sustainable performance in the early digital circumstances in developing market, particularly Vietnam. Accordingly, this is a pioneering study in this area that integrates all the above factors in the same experimental model. This contributes to supporting a scientific perspective for policy formulation to both digitize and internationalize the Vietnamese economy.
Journal Article
Whether the reform of the accounting system affects the corporate innovative behavior: evidence from a quasi-natural experiment
PurposeThe purpose of this study is to investigate the impact of the accounting system reform on corporate innovation behavior and the heterogeneity and underlying mechanisms of this impact. This paper further aims to study the impact of accounting system reform on corporate value.Design/methodology/approachThis study takes China's A-share listed corporates as a sample and uses the exogenous policy shock of the implementation of the New Accounting Standards in 2007 to design the identification strategy of propensity score matching and difference-in-differences method. By comparing the differences between the innovation level of corporates in high-tech industries and non-high-tech industries before and after the implementation of the New Accounting Standards, the impact of the accounting system reform on corporates' innovative behavior can be identified.FindingsResults show that compared with corporates in traditional industries, high-tech corporates obtained higher patent output after the implementation of the New Accounting Standards. This reform mainly affects corporate innovation by improving corporate risk-taking. In addition, this paper finds that the reform of the accounting system has increased the market value of high-tech corporates in the long run.Originality/valueThis study provides new empirical evidence for addressing the insufficient innovation incentives for market entities and enriches the existing literature on the economic effects of the change of accounting systems and the influencing factors of corporate innovative behavior from the accounting system perspective.
Journal Article
The effect of audit findings and audit recommendation follow-up on the financial report and public service quality in Indonesia
PurposeThis study aims to analyze the effect of audit findings and audit recommendations follow-up on the quality of financial reports and the quality of public services in the context of applying accrual accounting systems to local government in Indonesia. This study also examines whether the quality of the financial report affects the quality of public services.Design/methodology/approachThis study employed cross-sectional regression using data from 1,437 observations from 491 districts/cities for 2014–2016. The data illustrates the conditions prior to the adoption of the accrual accounting system (2014), the initial year of application/transition period (2015) and the second year of the expected accrual accounting system (2016).FindingsThe results of the study indicate that, in general, the quality of financial reports affects the quality of public services. Regarding the implementation of audits in the public sector, it is also found that audit findings have a negative impact on the quality of financial report and the quality of public services, while audit recommendations follow-up plays a positive role in improving the quality of financial report and the quality of public services.Research limitations/implicationsThe implication of the results of this study is closely related to the efforts to realize the ultimate goal of the recent government reforms. In order to increase the quality of public services in the era of higher report requirements through an accrual accounting system, the government should focus on the quality of financial reports, audit findings and the audit recommendations follow-up.Originality/valueThis study provides new insight on the link between the public sector auditing and the quality of accounting in accrual implementation context and the quality of public services.
Journal Article
Updating Accounting Systems: Longitudinal Evidence from the Healthcare Sector
This paper provides evidence on the determinants and economic outcomes of updates of accounting systems (AS) over a 24-year timespan in a large sample of U.S. hospitals. We provide evidence that hospitals update their AS in response to three types of pressures:
economic pressures
, such as increases in the quality of accounting information driven by vendor rollouts of improved AS;
coercive pressures
imposed by regulators mandating certain practices, such as internal control practices imposed by Sarbanes–Oxley Section 404; and
mimetic pressures
for hospitals to conform their AS to those of their peers, such as local county and prominent “celebrity” peers. We find that only economically driven updates lead to economic benefits in the form of lower operating expenses and higher revenues. In contrast, we find some evidence that AS updates prompted by coercive regulatory pressures actually impose economic costs in the form of higher operating expenses.
This paper was accepted by Suraj Srinivasan, accounting
.
Journal Article