International Journal of Advanced Computer Research (ISSN (print): 2249-7277 ISSN (online): 2277-7970)

Volume-3 Number-3 Issue-12 September-2013

The Effect of Accounting Information Systems in Accounting

Awosejo, O.J1, Kekwaletswe, R, M2, Pretorius, P3 and Zuva, T4

Abstracts (Romney, 2009) AIS helps business units and solve

long-term problems of managers in the areas of final
Generally, ICT have improved the quality of price, costs and cash flow through providing
professional services in the accounting information to support and supervise companies in
organization. The study have achieved the level of the dynamic and competitive environment, and to
accounting information systems usage, and the help the integration of companies and the operational
perceptions of TAM factors such perceived ease of considerations in a profit way. Ismail (2009)
use, perceived usefulness, attitudes towards use, and examined accounting information systems (AIS)
behaviors intention were determine. The usage of effectiveness and their influence factors in a specific
AIS performance of organization factors and social context of small and medium manufacturing
factors was also used to determined computerized enterprises (SMEs) in Malaysia. He used a proposed
accounting information systems in different model to examine the impact of AIS sophistication,
financial institutions in South Africa. To attain this manager participation in AIS implementation,
objective, a total of 104 were participated by survey manager AIS knowledge, and effectiveness of
questionnaires, usage of accounting information external experts such as vendors, consultants,
systems were majorities’ staffs mainly. Hypothesis government agencies and accounting firms in AIS
was tested; using paired sampled T-test and multiple effectiveness. The result shows that manager
regression analysis. Authors have found that all accounting knowledge, effectiveness of vendors and
four TAM factors have significant influence in accounting firms make no significant contribution to
using computerized Accounting Information AIS effectiveness. Overall, the study encourages the
Systems in South Africa context. managers of SMEs to acquire sufficient accounting
information systems knowledge for a better
Keywords understanding about the business information
requirement. By doing this, it will enable SMEs to
Accounting, Accounting information systems, learn from AIS implementation so that opportunities
Professional Practice, Accounting Organization, South can be recognized, with initiative to support
Africa information needs. Abdullah (2009) investigated AIS
based on the usefulness and ease of use only. He,
1. Introduction Furthermore term the behavioral and performance
change of technology acceptance are expected to
ICT has become a majorly tools for rendering or occur through performance application to business
providing a competitive advantage for companies, functions of public sector organizations in Tripoli,
most especially banking industries, financial Libya. The change was measured through the level of
institutions and the accounting professions, in terms acceptance of technology. The research confirmed
of the number of computers in use and the level of that the relationship between perceived usefulness
information technology infrastructure (Odubanjo, and ease of use contributes positively to AIS
2009). Communication technology deals with the adoption among public sector organizations. Sori
physical devices and software that link various (2009) also examined the use of accounting
computer hardware components and transfer data information systems (AIS) and their contribution to
from one physical location to another. knowledge management and the strategic role of an
organization. He used a construction company as a
case study to examine the use of AIS. The company
Awosejo, O.J, Department of Business Informatics, Tshwane used automated AIS as contract plus financial and a
University of Technology, Pretoria, South Africa. project accounting package commercially developed
Kekwaletswe, R, M, Department of Business Informatics, by a private company. The users of this automated
Tshwane University of Technology, Pretoria, South Africa.
Pretorius, P, Department of Business Informatics, Tshwane system are the people operating within and outside
University of Technology, Pretoria, South Africa. the company, and they generate the systems for
Zuva, T Department of Computer System Engineering, decision-making. The role played by AIS enhances
Tshwane University of Technology, Pretoria, South Africa. an organization’s accounting functions and adds

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Volume-3 Number-3 Issue-12 September-2013

value. Using these automated systems helps to 4. Theoretical framework and

overcome weaknesses in data processing. The study Background
involves upgrading human skills and developing
accounting software to speed up accounting work in A review of the literature on AIS and the advantage
the construction firms. AIS is an important of AIS were discussed in the previous study, in order
mechanism of an organization that is vital for to establish the theoretical frame work of the research
effective management decision making in controlling model and to derive the hypotheses that can explain
organization (Zymrmm, 1995). Generally, benefits of accountant behavior towards the role of AIS in an
AIS has impacted decision making process, purchase, organization’s setting. This study have examines
software applications, performance evolution, some theories in the domain of the information
internal control, external control and this have systems environment, and explored social factors and
facilitate companies transaction in South Africa organizational behavior and the technology
organization. acceptance model (TAM) variables.

2. The role of Accounting In the past, technology acceptance model (TAM)

Information System represents an important theoretical contribution
towards the understanding of AIS (Davis, 1989). The
The role of accounting information systems was focus on the theory-based model of TAM by (Davis,
summaries according (Sealehi, 2011) is a system that 1989) explains computer usage behavior towards the
operate functions of data gathering, processing, role of accounting information systems. The goals of
categorizing, and reporting financial events with the TAM also provided an explanation of the
aims of providing relevant information for the determinants of computer acceptance that are
purpose of storing information keeping inventories generally capable of explaining user behavior across
records and decision making, and also provides a broad range of end-user computer technology and
financial report on a daily and weekly basis. This user populations. (Davis, 1993) predicting human
study have shown that successful implementation of behavior and suggests how users come to accept and
accounting information systems has benefits, use a technology and proposes that when a person is
improvement in work qualities, improved flow of adopting a new technology, a number of factors such
product, improved flexibility, multifunctional ability, as the perceived usefulness, perceived ease of use,
motivation of using software application, problem attitude towards use and behavior intention can
solving capability of employees, increased influence their decision about how and when he or
productivity and performance in terms of production she will use it. Also (Bergeron, 1995) implies TAM
cost, and finally increased emphasis on suppliers framework, as a theory from social psychology,
integration. All these mentions make accounting explicitly shows the social, cultural, individual and
information systems so unique and advantageous in organizational factors that influence the behavior.
use. Davis developed TAM framework, while under
contract to IBM Canada Limited to evaluate the
3. Objectives of the study market potential for a variety of the then-emerging
PC-based applications in the area of multimedia,
To achieve this aim, the following use research image processing, and pen-based computer in order
objectives: to guide investment in a new development.
 To investigate of the social factors
influencing the use of AIS. Dalci (2009) study of social influence was motivated
 To investigate of the organizational factors by his interest in understanding the change brought
influencing the use of AIS. about in individual attitude by external input, in such
 To investigate TAM variable influencing the as information communicated to easy them.
role of AIS Specifically, his research attempted to understand
whether the change in attitude resulting from external
 To determine the role of AIS is used by
stimuli was a temporary superficial change or a more
accounting firm to achieve their intended
lasting change that became integrated in the person’s
purpose
value systems. He suggested that change in attitude
and action is produced by social influence. His study
employs a theory-based model to investigate and
examine the social, individual, organizational and
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Volume-3 Number-3 Issue-12 September-2013

critical success factors that might explain 5. The important of TAM in the
accountants’ behavior and role of AIS (Bagozzi research study
1992). These theories are in the AIS domain because
they enable researchers to gain a useful insight into Since its original development, TAM has been the
the reactions of people towards computer technology focus of considerable academic attention (Venkatesh,
and factors affecting their reactions (Davis et al 2003). TAM had received, adapted and extended by
1989). A brief discussion of each of the TAM numerous researchers (Johnson et al 2003). These
variables was presented for this study. adaptations have variously explored TAM’s
Perceived Usefulness: Davis et al (1989) define PU constructs and variables (Davis, 1993), issue of social
as the user probability that using a specific influence, the temporal dimension of IT adoption
application system will increase his or her job behavior (Johnson, 2003), the degree of voluntary
performance within an organizational context. attitudes in IT adoption and usage (Davis, 1989),
Perceived Ease of Use: Davis defines PEOU as the usage self-measurement bias and the case of object-
degree to which an individual believes that using a oriented systems development (Johnson 2003).
particular system would be free of physical and
mental effort (Davis 1993). While PEOU relates to Furthermore, the theoretical importance of TAM as a
the assessment of the intrinsic characteristic of IT determinant of user behavior is revealed by various
such as ease of use, ease of learning, flexibility and kinds of research studies including the adoption of
clarity of IT interface, PU on the other hand is a innovations, the cost-benefit paradigm, expectancy
response to user assessment of the extrinsic, ie.task- theory and self-efficacy theory (Davis 1989). An
oriented outcome: how IT helps the user achieve overview of scholar research studies (Davis 1989;
task-related objectives, such as task efficiency and Johnson 2003) on IS acceptance and usage suggests
effectiveness. These two beliefs can create a that TAM has emerged as one of the most influential
favorable disposition or intention towards using the models in this stream of research, including e-
AIS. commerce and the adoption of internet technology
Behaviour Intention: according to the TRA, an (Johnson, 2003). TAM with its original emphasis on
individual behavior intention (BI) is a function of two system design characteristics represented an essential
basic determinants: one is a personal factor in nature theoretical contribution in understanding IS usage
and the other reflects the social influences. The and acceptance behavior. For instance, Davis (1989)
former refers to an individual’s positive or negative originally examined an email system and file-editor
evaluation of performing the behavior. This is termed used at the time at IBM Canada and found the PEOU
as attitude towards the behavior. The latter reflects an and PU to be significantly correlated with self-
individual’s perception of the social pressure put on reported use of the system.
him or her to perform or not to perform the behavior
in question. These are termed subjective norms. In Moreover, evidence of the research community’s
other words, BI is determined by an individual growing acceptance of TAM is more or less reflected
perception of personal factors such as attitude in the fact that the Institute for Scientific
towards the behavior and subjective norms, which are Information’s social science citation index, as
the social pressure on the behavior in question (Azjen referenced in Money and Turner (2004), recently
and Fishbein 1991). listed 335 journal citations since 1999 of the initial
Attitudes towards use: TAM is based on the TRA research paper published by Davis et al (1989). More
attitude paradigm which specifies how the behavior- than a decade after its original publication, TAM
relevant component of attitudes can be measured. It continues to play a significant role in social science
distinguishes between belief and attitudes and research studies (Johnson 2003).
specifically how external stimuli such as objective
features of the attitudes to the object are casually Nevertheless, TAM has been replicated and tested
linked to belief, attitudes and behavior (Davis 1989). extensively to provide empirical evidence on the
In TAM, an attitude towards usage is referred to as relationship that exists between PU and PEOU (Davis
the evaluative effect of positive or negative feeling of et al 1989). The result of the study has confirmed the
individual in performing a particular behavior validity and reliability of the Davis instrument, and
(Fishbein, 2000). supports its use with different populations of users
and different software choices.

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Volume-3 Number-3 Issue-12 September-2013

TAM uses multiple-item scales to operationalize use of IS in the real world application of TAM, but
ATU, PU and PEOU in order to measure these states that they failed to recognise the importance of
constructs more reliably than would be possible with habit and other facilitating conditions suggested
a single-item scale (Davis 1989). The Cronbach above to have an important influence on behaviour.
Alpha reliability of TAM scales has been found to Davis (1993) encourages future research to consider
exceed 0.9 across numerous fields (Davis 1993). In the role of additional [external variables] within
addition, TAM item scales exhibit a high degree of TAM. In other words, his study highlighted the
discriminate, convergent and nomological validity growing importance of developing knowledge from
(Venkatech 2003). The importance of these TAM. This study employs TAM variables and
psychometric properties and the high proportion of incorporates selected variables such as social factors,
variance in TAM for studying IS adoption is shown and organization factors. The theoretical foundation
by (Davis 1993 and Venkatech 2003). and research model have explained the role of AIS
and behaviour towards the adoption AIS.
However, there is potential bias in TAM. One of the
major biases is that TAM assumes that when 6. Research model and Hypothesis
someone forms an intention to act, that the person
will be free to act without limitation (Bagozzi 1992). The technology acceptance model (TAM) was used
However, in the real world, there will be many in this study, for it does predict ability in the role of
constraints such as limited ability, time limit and accounting information systems usage. The
individual freedom to act (Bagozzi, et al 1992). TAM relationship between Social factors, Organizational
with its original emphasis on the system design factors, perceived usefulness, (PU), perceived ease of
characteristic does not account for social norms, use (PEOU), attitudes towards usage (ATU),
subconscious habits and facilitating condition of the behavioral intention (BI) and accounting information
organisational environment in the adoption and systems (AIS). Technology is specified in the TAM
utilisation of new IS including AIS (Venkatesh, adoption and it reflects in the organization structures.
2003). Informed by the empirical evidence shown below, is
the modified model showing the Social factors, has
Further, most of the existing studies on TAM were direct influence in organizational factors. Together
conducted in North American countries (Davis et al with perceived usefulness has direct influence on
1989). When TAM is tested in the other countries attitudes towards use, similarly perceived ease of use
such as Switzerland and Japan, the results vary on has direct influence attitude towards use, while
TAM’s predictive power, culture, social norms, habit behavioral intention is posited to affect (AIS).
and facilitation in individual IS, including AIS Empirically evidence was conducted in justifying
adoption. TAM variables and other factors, the below was
conceptualize model that was tested with the prove of
Davis et al (1989) had observed that the omission of hypotheses.
a subjective norm from TAM represented an
important area that needed further research. They had
noted that the theoretical basis of TRA makes it
difficult to distinguish whether usage behaviour is
caused by the influence of the referent on one’s intent
or by one’s own attitude (Davis 1989). For instance,
Davis (1986) observed that the subject may want to
do what referent: X thinks he or she should do, not
because of X’s influence, but because the act is
consistent with the subject’s own [attitude]. Davis
(1989) not only underscores the importance of social
norms that can explain behaviour in the adoption and

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Volume-3 Number-3 Issue-12 September-2013

Perceived
Social factors usefulness

Accounting
Attitude Behavioral
Information
towards use Intention
Systems

Organizational Perceived ease

factors of use

Figure 1: A conceptual model for Accounting Information system usage

Informed by the theoretical frameworks, the influence on behavior by mean of PU,

following hypotheses were tested, in order to achieve PEOU and ATU
the aim and objectives of this work:
Hypothesis 3:
Hypothesis1: Hi: There is a positive relationship between
Hi: There is a positive relationship between social organizational factors and perceived ease of use of
factors and organizational factors in the use of AIS AIS.
Ho: There is no positive relationship between social Ho: There is no positive relationship between
factors and organizational factors organizational factor and perceived ease of use AIS
 Organization factors consider the increase  Perceived ease of use ensure that there
the level of commitment of the end- user by would be no error or omission in usage of
educating. AIS
 Organization factors influence the way of  Using AIS in turn is influence by perceived
capturing, processing, storing, and ease of use
distributing information in usage of AIS
 Organization factors consider the training 7. Methodology of the study
sufficient communication and employee
relation in adoption AIS Sample size
 Organization Factor influence efficient A total 150 respondents have been surveyed from
control to ensure data quality. different types of financial institution on random
sampling.140 employees are majorities, who familiar
Hypothesis 2: with use of AIS. They engaging in using AIS and this
Hi: There is a positive influence between social have make AIS to played a vital role in their industry.
factors and perceived usefulness of AIS
Ho: There is no positive influence between social Data collection
factors and perceived usefulness The study is mainly based on primary data. A
 Social Factor influence change about structured survey questionnaire has been used to
individual attitude in usage of AIS carry out the research. While the user of (AIS) were
 Social Factor consider the process that interested, and fully participated to filling the
determine the individual commitment in questionnaire provided.
usage of AIS
 Social Factors influence AIS and they are Unit of analysis
compliance, identification and Unit of analysis was conducted and targeted a set of
internalization people in an organization, mainly usage of AIS
 Social Factors as Norms, roles and Values at software, and accountants
society can influence an individual in Usage
of AIS. Data analysis
 It shown that Social factors have an indirect
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Volume-3 Number-3 Issue-12 September-2013

Data have been analyzed by using Statistical Package The descriptive statistics of the Social factors,
for the Social Science (SPSS) was used to perform organizational factors, and TAM variables are shown
correlation on the result from the questionnaire. The in the table.
correlation analyses were tailored towards achieving
the set objectives.
Experimental and Result

Table 1: Summary of Descriptive analysis Correlation

Factors PU PEOU ATU IN

** **
1.000 .589 .464 .291**
Organization Factors . .000 .000 .003
104 104 104 104
.589** 1.000 .381** .382**
.000 . .000 .000
Social Factors
104 104 104 104
.464** .381** 1.000 .113
.000 .000 . .255
104 104 104 104
.291** .382** .113 1.000
Intention of
.003 .000 .255 .
Use
104 104 104 104
**. Correlation is significant at the 0.01 level (2-tailed).

The above table 1; indicate TAM construct has which indicate a positive relationship, also exist
determine the role of AIS, shows correlation between between the social factors and the intention to use
the organizational factors, social factors and intention AIS, significant at 0.01 level of 2-tailed test.
of use of AIS, the correlation coefficient indicates a Therefore implies that there is a strong relationship in
positive trend of 0.589 in (PEOU) while (ATU) TAM variables to easily adopted (AIS). This
determine 0.464 in Social Factors which is significant indicates that between the social factors and the
at the 0.01 level at 2-tailed. A positive relationship organizational factors there is a co-orderly
also exists based on the result and framework. relationship that leads to intention to use AIS.
Between the organizational factors and the intention
of use of AIS with correlation coefficient of 0.291 in
(PU), significant at 0.03 levels at 2-tailed. In
addition, correlation coefficients of 0.382 in (PEOU),

Table 2: Correlation Analysis between Social factors and Organizational factors

Factors Organizational Social Factors Correlation

Factors Coefficient
1.000 .589** .464**
. .000 .000
Organizational factors
104 104 104
.589** 1.000 .381**
Sig. (2-tailed) .000 . .000
104 104 104
Social Factors .464** .381** 1.000
.000 .000 .
104 104 104
**. Correlation is significant at the 0.01 level (2-tailed).

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As shown in table 2; the result of the correlation indicating a positive relationship between
analysis indicate that there is a positive relationship organizational factors and general consideration of
between organizational factors and social factors with the use of AIS in the organization. This is significant
a correlation coefficient of 0.589 and 0.464, at 0.01level of 2 tailed analyses.

Table 3: Correlation co-efficient

Correlation co-efficient Co-efficient Intention of use

**
Sig. (2-tailed) .381 .382**
1000
. . .
000 000
104
104 104
.381** .133
1.000
.
000 .255
Social Factors Correlation Co-efficient
.
104 104 104

.133 1.000
.382**
Intention of use Correlation Co-efficient
Sig (2-tailed) . .255
000

104
104 104
***
Correlation is significant at 0.01 level (2- tailed)

As shown in table 3, the figure consistent with was very useful. The respondents also strongly
factors, showing Social factors demonstrated a agreed that AIS was easy to use, as it was easy to
significant influence on Intention of use with (.381) learn to operate the system. It was equally easy to
similarly; Intention of use demonstrated a significant operate AIS within the work schedule, it made work
influence on Social influence with (.382). A easy and it was also capable of making the
correlation of the two factors shows significant at publication of accounting work easy. Teaming the
the.000 level and while the coefficient support the different aspects of AIS together was equally strongly
level of 104. agreed to be easy and, finally, their interaction with
AIS was clear and understandable.
In summary, the respondents were mostly female
between the ages of 18 to 25 years, their highest Considering the facilitating condition of the
educational level was a diploma and their current respondents, the entire group of respondents had
position in the organization they work for is account undergone a training section at some point in time
manager. The quantitative analysis conducted concerning the usage of AIS. They were trained
revealed that the majority of the respondent have within five or more days and the majority of them
been privileged to personally use the computer for agreed that the AIS training they received was
about 1 to 4 years, during which their use of AIS was satisfactory in terms of its quality. A larger
considered to be equivalent to their use of computers percentage of the respondents agreed that they were
and they have been aware of AIS ever since. They satisfied with the duration of their training on AIS.
make use of AIS more than four times a month on Most of the respondents agreed they were also
average. The respondents have used two different satisfied with the pace of the training and the
types of AIS packages/ Software. competence of their trainers. A little above average of
According to the perceived usefulness of AIS, the the respondents can operate AIS with confidence.
majority of the respondents strongly agreed that their According to the majority of the respondents it could
use of AIS would improve how their data is kept, be concluded that AIS is always available, reliable
facilitate the growth of their organization, enable and effective, thus there was a strong agreement to
them to process accounting work quickly, improve this effect. AIS was agreed upon to be flexible and
the process of publishing work and that overall AIS

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Volume-3 Number-3 Issue-12 September-2013

also easy to use, but on the overall satisfaction rate, the conventional way of accounting to a
50% agreed to this. computerized way which most people are not
prepared for or find very difficult to adapt to. It is
There is a strong agreement that information required seen that its usage is majorly influenced by the
from AIS is always reliable. It was also agreed that institution. It was also found out that the majorities of
the information required from AIS has been found to recent users are within the diploma level of education
be accurate, timely, precise, adequate and and have minimal experience with the use of
meaningful. computers. This therefore creates a level of difficulty
for effective usage of the applications available. The
From the information extracted from the 104 use of AIS is seen to have improved the productivity
respondents, they strongly agreed that they usually and delivery of the users’ work, although this was not
get help from IT support personnel in the quantified in this study. In addition, this study found
organization when difficulties are encountered during out that all three factors influencing the AIS process
the usage of AIS. Aside from this, help can also be were found to have a direct effect on attitude,
assessed easily from the Institute of Chartered although no direct effect of this process on behavioral
Accountants, the AIS manual and from colleagues. intentions were observed. Hence, this emphasis on
The support services provided by AIS head office innovation adoption and diffusion initiatives should
staff were agreed to be always adequate, relevant, be focused on developing user attitudes that are
provided within an acceptable time frame, provided conducive to effective utilization and acceptance
with a positive attitude and overall was regarded as behavior.
satisfactory.
9. Recommendation
Considering the organizational factors, it was agreed
that the encouragement of AIS usage comes from the For proper and effective usage of AIS, there must be
support from circuit office, availability of computers an increased awareness of the usage and of AIS to
in the organization, follow-ups made after the facilitate its wide adoption. Therefore, higher levels
implementation of the system, encouragement from of formal education should be encouraged, alongside
the head office and finally commitment from the workshops, training and re-training of users for
Institute of Chartered Accountants supporting AIS. adequate improvement. In addition, further studies
Socially, respondents agreed that their use of AIS had should be conducted to quantify the impact of AIS on
been influenced by their colleagues, circuit office accounting firms, in order to be able to establish its
officials, head of department, accountant, head office full potential.
management, head office AIS staff and subordinates.
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