西 南 交 通 大 学 学 报
第 54 卷第 6 期2019 年 12 月
JOURNAL OF SOUTHWEST JIAOTONG UNIVERSITY
Vol. 54 No. 6 Dec. 2019
ISSN: 0258-2724 DOI：10.35741/issn.0258-2724.54.6.11 Research Article
Accounting Information System
A Review of Impact of Accounting and Management Information
Systems on the Performance of Organizations:
Empirical study at Iraqi port
会计和管理信息系统对组织绩效的影响
Hisham Noori Hussain Al-Hashimy a,*, Haider N. Hussain Al-Hashimi b, Mohamed Abdulrahman Abdulhamed c
a Computer Information System Department, University of Basrah
Al-Ashar–Corniche St., Basrah, Iraq, hisham1985130@gmail.com
b
College of Science Mathematics Department, University of Basrah Al-Ashar–Corniche St., Basrah, Iraq, alhashmiy@gmail.com
c Computer Science Department, University of Basrah
Al-Ashar–Corniche St., Basrah, Iraq, Mohammed@uobasrah.edu.iq
Abstract
In this study, we discuss the impact of the use of accounting and management information systems on the performance of enterprises. This study was applied in Iraqi ports. The study involved shareholders, program management, knowledge management, internal control, procedures, competition, efficiency, constraints, management and planning. This study plays a major role in the performance of Iraqi ports and the executive authority inside the port and how to do work in the use of accounting and management information systems. For staff working in Iraqi ports, based on the analysis of the results, we found that the use of accounting and management information systems significantly affects the work of the port in Iraq as described in this paper.
Keywords:Performance, Organization, Accounting Information System, Management Information System
摘要 在这项研究中，我们讨论了使用会计和管理信息系统对企业绩效的影响。 这项研究被应用于 伊拉克港口。 该研究涉及股东，计划管理，知识管理，内部控制，程序，竞争，效率，约束，管 理和计划。 这项研究在伊拉克港口的表现和港口内的行政机关以及如何使用会计和管理信息系统 方面发挥着重要作用。 对于在伊拉克港口工作的工作人员，根据对结果的分析，我们发现，使用 会计和管理信息系统会严重影响本文所述的伊拉克港口的工作。 关键词: 绩效，组织，会计信息系统，管理信息系统
I. I
NTRODUCTIONAccounting and management information systems are systems for processing, storing and collecting accounting and administrative data and information used by users within organizations [30]. When government institutions apply accounting and management information systems, it will be easy to make the right decisions and control the work of the institution [27]. The Accounting Information System (AIS) is generally a computer-based method for tracking accounting activity in conjunction with IT resources [1], [24]. Although the information generated by the accounting information system can be effective in the decision-making process, purchasing, installing and using, this system is useful when it is more cost-effective [2], [35]. AIS of the past focused on the recording, summarizing and validating of data about business financial transactions. Accounting systems that were previously performed manually can now be performed with the help of computers [3]. Extant accounting information systems (AIS) research has evolved from the source disciplines of computer science, organizational theory. An advantage of this evolution for exploring many die rent interrelationships among technical, organizational and individual aspects of judgment and decision performance [4]. Bookkeeping Information Systems (AIS) are an instrument which, when fused into the field of Information and Technology frameworks (IT), were intended to help in the administration and control of themes identified with firms' monetary money related territory [5]. Lacking work life equalization is an issue that represents a major hazard to laborers prosperity, their presentation just as the authoritative execution [6], [7]. Employee performance is measured using several methods based on the organizational preferences and the performance management system in practice [8], [36].
Over the years, organizations have developed different mechanisms for providing employees with a formal opportunity to improve unacceptable performance [9] and keep pace with the development and the integration of information systems into their practical environment to large extents [10]. The integration of accounting information systems within the institutions gradually increases the value of the performance of the institution, and its role will affect the decision-making [11].
II. L
ITERATURER
EVIEWIn this section, we will present the definitions of all variables that have an impact on the use of
accounting information systems on the performance of institutions in a detailed way to obtain the best result.
A. The Research Variables 1) Stockholders
Stakeholders are persons and organizations actively involved in the project where their interests are affected as a result of the project implementation or interruption. The success of the company is not limited to creating value only, but also involves the participation of stakeholders [12]. The project management team should identify stakeholders, identify their requirements and expectations, and manage their impact, to the extent possible, with regard to the requirements to ensure the success of the project [13].
2) Software PMP
PMP considers the whole arrangement of undertakings an organization is occupied with, so as to settle on choices regarding which ventures are to be given need, and which activities are to be added to or expelled from the portfolio [14].
3) Modified Management
A basic audit. Global Journal of Project Management PPM has to a great extent created around the accompanying components: giving an incorporated perspective on every one of the activities in an association, empowering a monetary and hazard investigation of tasks, demonstrating interdependencies between a group of undertakings [15].
4) Knowledge Management [16]
Drucker accepted that information is constantly exemplified in an individual, educated and learned by an individual, utilized or abused by an individual. As the world moving into information. deals with its information so as to stay focused among the development business [17] and on that organizations must figure out how to deal with their scholarly resources (for example information) so as to endure and contend in the 'learning society'. To be sure, learning the executives is worried about the misuse and advancement of the information resources [17].
5) Internal Control
Control is the process of ensuring that all activities of the organization are in accordance with the plan. This process is done by comparing the actual performance with the standards or goals that have been set and then taking action to fix the deviations occultly [18], [34]. Control is the limits that are assigned to the user and the system. It aims to secure the system against the risks or to reduce the damage that occurs in the system, applications and data [19], [20]. Control
3
is an activity that can evaluate and make adjustments needed from data input, processing and can ensure that the resulting output is the expected output [21].
6) Procedure
After the bookkeeping data, the first vouchers, records and proclamations have been converted into assortments of information to be put away in PCs; in any case, the capacity techniques of these information will be influenced by the bookkeeping data handling methodology, for example, transitory stockpiling, interpretation stockpiling and back-up of the archives information, the age and yield of record information and the interfaces of other information transmission framework. We ought not just take the impacts of relationship institutionalization rule into thought, yet in addition [22].
7) Competition
Competition has often been implicated as a means to improve effort-based learning and attention [23], [29]. There are two types of competition: the right competition and the wrong competition. The wrong or dysfunctional competition can reduce the positive effects and experience of career managers on the performance of new projects [25], [28], [32]. The right competition provides several benefits, including upgrading the performance of managers and employees and the survival of the institution among competitors [26], [31], [33].
III. R
ESEARCHM
ETHODOLOGYThis section is intended to illustrate the methodology of this research. This chapter fulfills the Objectives of this study by adapting a questionnaire to answer the research questions. The study population is the staff of the Information Technology Department at the University of Basra. The data were collected using a questionnaire and analyzed using SPSS version 22.0 Microsoft project, this program works on projects easily and maintains the level of productivity also provides a variety of analyzes to make better decision. The section consists of several subsections to handle data operations of collection and analysis. The first subsection describes the design of the research. The second subsection presents the description of the respondents. Section 3 discusses sampling processes and procedures. Section IV describes the study tool followed by the fifth section describing the unit analysis. The final subsection summarizes the section.
A. Results and Discussion
In this project we used Master Project Plan (MPP) that was used if we had many phases.
Figure 1. Master Project Plan (MPP)
We create the project by clicking on the subproject. Start-date To Finish-date (SF).
Figure 2. Creating the project
We specify the start and end time of the project by clicking on project>project information. This project consists of two phases, namely:
1. accounting information system. 2. performance at administrative.
The First Phase is defined as the accounting information system and includes five components: internal control, knowledge management, procedure, stockholders, software pmp.
Figure 3. The first phase
The Second Phase is defined as the performance at the administrative and it comprises five components: efficiency, competition, constraints, management, planning.
Figure 4. The second phase
1) Resource Sheet
The Resource Sheet view displays resource information in paper format, where you can view information about each resource. This information includes the payment rate, the number of hours worked, the (basic) planning, and the actual cost. In this search, the resources include a user, assistant professor, Assistant Lecturer, Water, Gas, Electricity.
Figure 5. Resource sheet view
2) Network Diagram
Network Diagram is a graphical way to display the tasks, dependencies, and critical path of this study. Boxes (or nodes) represent tasks, and dependencies appear as lines connecting these boxes.
Figure 6. Network diagram
3) Resource Sheet
That includes such stages as choosing a name, choosing a bank, establishing the operating control base, etc.
Figure 7. Resource sheet
Figure 8. Resource name
4) Critical Tasks
This section displays the critical tasks in the project and their sequence, specifying which order to complete and how long each task takes. The critical path length tells us the timeline for completing a project.
Figure 9. Critical tasks
5) Cash Flow Report (Active of the Project)
This section tells us the amount of cash required each week, showing the amount of cash in clear and colorful schemes that are easy to understand.
5
Figure 10. Cash flow report (active of the project)
Figure 11. Critical task
IV. C
ONCLUSIONThis study identifies the methodology of this research. This search is a means of using a specific PMP analysis, a data collection tool. The people who participated in the research are from the stakeholder and shareholder at Iraqi port (lecturer, professor, doctor, dean, employee) and other people within the college who can participate in the research, we have 90 participants who will be sample of this study. Data analysis will be performed using PMP version 2018 in this search.
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