A business model is defined as the interaction between three dimensions, namely the value

proposition, value network, and resources and competencies. The value proposition describes
what the company offers to the market. The value network is related to the company's internal
organization and especially to transactions with external partners. Finally, competencies and
resources must be utilized to create value for customers.

The Business Model Canvas is used to explain the various business activities of the company, the
company's income and expenses, the value of a company, the segmentation of the company and
the way the company is received by its customers.

Use of Information Technology

There are several impacts of technologies on Accounting Information Systems (AIS), for
example, process automation, eliminating the incompatibilities between multiple systems,
enhance accuracy and transparency, and identifying and preventing or, at least, minimizing fraud
risks.
Quality of Accounting Information System

In the decision-making process, a person needs information related to the decision to be taken.
Information is often defined simply as processed data, moreover, information is data that has
been organized and processed to give meaning, and improve decision-making processes.
Regarding the quality of accounting information systems, quality accounting information is
needed. Accounting information is one of the types of quantitative information and is the output
of AIS and is financially oriented. The Accounting Information System records, and reports
business transactions, and the flow of funds within the organization and then produces financial
reports. the quality of accounting information includes relevant, reliable, accurate, timeliness,
conciseness clarity, complete, timely, understandable, verifiable, and accessible. The information
must also be open and transparent. Transparency is information that is given accurately, clearly,
and overall to the information user so that the information provided can be understood properly
and does not cause misunderstanding between the party providing information and the wearer.

The Influence of Business Strategy Models on the Quality of Accounting Information

Some authors stated that "business strategy has a significant and positive effect on the
characteristics of Management Accounting Information Systems".

“Improving the quality of management accounting information, company managers must be able
to improve the effectiveness of management accounting information systems. The effectiveness
of the management accounting information system can be increased if the implementation of
business strategies also increases”.

The Influence of the Use of Information Technology on the Quality of Accounting

IT significantly contributes to the accuracy and timeliness of accounting information and the
quality of Accounting Information Systems. The behavior of using AIS that is increasingly
intensive increases individual performance and the perceived environmental uncertainty
encourages the use of AIS to be more intensive and massive, thus encouraging an increase in
individual performance. To measure the use of information technology was through the
dimensions of quality Hardware, Application Software, and Telecommunication and Networks
used by the enterprise. So that the transaction processing system consists of hardware and
software that together can carry out corporate transactions.

The authors conclude that the use of information technology affects the quality of accounting
information systems, where the better the use of information technology, the better the quality of
accounting information systems.

Saudi Arabia

We also reviewed multiple studies and one of them is about the Impact of Information Technology
on The quality of the Accounting Information system based on Saudi Arabia’s automated banks. In that
study, we found that speed and flexibility are the most technological effects on accounting applications,
and Relevance and Faithful Representation of Fundamental characteristics affected by using technology,
respectively, means that accounting information should relate to a specific time or contain information
regarding individual business functions, and it also must faithfully represent the phenomena that it
purports to represent. This research approved that the effects of modern technology in accounting on
the quality of financial reporting in banks is satisfied and the most effect is in the field of Comparison
and evaluation of present management accounting reports in various periods(consistency).

We finally came to the point that there is cooperation between accounting and IT professionals in banks,
and Employees have the appropriate education to understand and effectively use AIS, so IT
developments have helped banks save time, reduce errors, and make better financial decisions.