Impact of Executive Leadership on Accounting Information System Quality and Its Effect on Accounting Information Quality
Keywords:
Top Management Support; Quality of Accounting Information Systems; Quality of Accounting InformationAbstract
To maintain a competitive edge and ensure organizational health, companies require robust information systems. Accounting Information Systems (AIS) play a crucial role in generating the information needed for effective managerial decision-making. The quality of this information is significantly influenced by the quality of the AIS. This paper examines the influence of top management support on the quality of AIS and its subsequent impact on the quality of accounting information. Through a theoretical exploration, this study highlights how top management support enhances AIS quality and, consequently, improves the quality of accounting information. The findings suggest that strong top management support leads to better AIS quality, which in turn positively affects the quality of decision-making by providing more reliable information.
References
Acharya, V., Sharma, S. K., & Kumar Gupta, S. (2018). Analyzing the factors in industrial automation using analytic hierarchy process. Computers & Electrical Engineering, 71, 877–886. https://doi.org/https://doi.org/10.1016/j.compeleceng.2017.08.015
Ahmad, H., Yaqub, M., & Lee, S. H. (2024). Environmental-, social-, and governance-related factors for business investment and sustainability: a scientometric review of global trends. In Environment, Development and Sustainability (Vol. 26, Number 2, pp. 2965–2987). Springer Science and Business Media B.V. https://doi.org/10.1007/s10668-023-02921-x
Aldenaini, N., Alslaity, A., Sampalli, S., & Orji, R. (2023). Persuasive Strategies and Their Implementations in Mobile Interventions for Physical Activity: A Systematic Review. International Journal of Human–Computer Interaction, 39(12), 2292–2338. https://doi.org/10.1080/10447318.2022.2075573
Barusman, M. Y., & Hidayat, T. (2017). Relation of Motivation to Return to the Place of Origin and Work Commitment. European Journal of Business and Management Www.Iiste.Org ISSN, 9(34), 68–73. www.iiste.org
Bradley, E. H., Curry, L. A., & Devers, K. J. (2007). Qualitative Data Analysis for Health Services Research: Developing Taxonomy, Themes, and Theory. Health Services Research, 42(4), 1758–1772. https://doi.org/https://doi.org/10.1111/j.1475-6773.2006.00684.x
Carvalho, G. D. G. de, Resende, L. M. M. de, Pontes, J., Carvalho, H. G. de, & Betim, L. M. (2021). Innovation and Management in MSMEs: A Literature Review of Highly Cited Papers. SAGE Open, 11(4), 1–22. https://doi.org/10.1177/21582440211052555
Chakraborti, T., Isahagian, V., Khalaf, R., Khazaeni, Y., Muthusamy, V., Rizk, Y., & Unuvar, M. (2020). From Robotic Process Automation to Intelligent Process Automation: Emerging Trends. http://arxiv.org/abs/2007.13257
Collins, C., Dennehy, D., Conboy, K., & Mikalef, P. (2021). Artificial intelligence in information systems research: A systematic literature review and research agenda. International Journal of Information Management, 60, 102383. https://doi.org/https://doi.org/10.1016/j.ijinfomgt.2021.102383
Coombs, C., Hislop, D., Taneva, S. K., & Barnard, S. (2020). The strategic impacts of Intelligent Automation for knowledge and service work: An interdisciplinary review. The Journal of Strategic Information Systems, 29(4), 101600. https://doi.org/https://doi.org/10.1016/j.jsis.2020.101600
Dzulhijatussarah, P., & Defrizal, D. (2024). The Influence of Price QUality, and Risk Perception on Bulying Interest in Alfamart Private Label Production in Bandar Lampung. International Journal of Accounting, Management, Economics and Social Sciences (IJAMESC), 2(1), 76–89. https://doi.org/10.61990/ijamesc.v2i1.174
Enholm, I. M., Papagiannidis, E., Mikalef, P., & Krogstie, J. (2022). Artificial Intelligence and Business Value: a Literature Review. Information Systems Frontiers, 24(5), 1709–1734. https://doi.org/10.1007/s10796-021-10186-w
Guo, S., & Liu, J. (2022). Where Is the Blue Ocean? Value Innovation Strategies in the Development of Rural Tourism across the Strait. Chinese Studies, 11(02), 43–58. https://doi.org/10.4236/chnstd.2022.112004
Lee, T. H. (2013). Influence analysis of community resident support for sustainable tourism development. Tourism Management, 34, 37–46. https://doi.org/https://doi.org/10.1016/j.tourman.2012.03.007
Lee, Y., & Harrald, J. R. (1999). Critical issue for business area impact analysis in business crisis management: analytical capability. Disaster Prevention and Management: An International Journal, 8(3), 184–189. https://doi.org/10.1108/09653569910275382
Martín-de Castro, G. (2015). Knowledge management and innovation in knowledge-based and high-tech industrial markets: The role of openness and absorptive capacity. Industrial Marketing Management, 47, 143–146. https://doi.org/https://doi.org/10.1016/j.indmarman.2015.02.032
Merlo, L. J., Stone, A. M., & Bibbey, A. (2013). Measuring Problematic Mobile Phone Use: Development and Preliminary Psychometric Properties of the PUMP Scale. Journal of Addiction, 2013(1), 912807. https://doi.org/https://doi.org/10.1155/2013/912807
Muthusamy, V., Unuvar, M., Völzer, H., & Weisz, J. D. (2020). Do’s and Don’ts for Human and Digital Worker Integration. http://arxiv.org/abs/2010.07738
Ng, K. K. H., Chen, C.-H., Lee, C. K. M., Jiao, J. (Roger), & Yang, Z.-X. (2021). A systematic literature review on intelligent automation: Aligning concepts from theory, practice, and future perspectives. Advanced Engineering Informatics, 47, 101246. https://doi.org/https://doi.org/10.1016/j.aei.2021.101246
Sarker, I. H. (2022). AI-Based Modeling: Techniques, Applications and Research Issues Towards Automation, Intelligent and Smart Systems. SN Computer Science, 3(2), 158. https://doi.org/10.1007/s42979-022-01043-x
Spector, P. E. (1986). Perceived Control by Employees: A Meta-Analysis of Studies Concerning Autonomy and Participation at Work. Human Relations, 39(11), 1005–1016. https://doi.org/10.1177/001872678603901104
Stahl, B. C., Antoniou, J., Bhalla, N., Brooks, L., Jansen, P., Lindqvist, B., Kirichenko, A., Marchal, S., Rodrigues, R., Santiago, N., Warso, Z., & Wright, D. (2023). A systematic review of artificial intelligence impact assessments. Artificial Intelligence Review, 56(11), 12799–12831. https://doi.org/10.1007/s10462-023-10420-8
Suri, V. K., Elia, M. D., Arora, P., & van Hillegersberg, J. (2019). Automation of Knowledge-Based Shared Services and Centers of Expertise. In J. Kotlarsky, I. Oshri, & L. Willcocks (Eds.), Digital Services and Platforms. Considerations for Sourcing (pp. 56–75). Springer International Publishing.
Tariq, M. U., Poulin, M., & Abonamah, A. A. (2021). Achieving Operational Excellence Through Artificial Intelligence: Driving Forces and Barriers. In Frontiers in Psychology (Vol. 12, pp. 1–15). Frontiers Media S.A. https://doi.org/10.3389/fpsyg.2021.686624
Tou, H. J., Noer, M., Helmi, & Lenggogeni, S. (2020). Spatial Planning with Local Wisdom for Rural Tourism Development. IOP Conference Series: Earth and Environmental Science, 556(1), 1–8. https://doi.org/10.1088/1755-1315/556/1/012007
Wilona, N. N., & Defrizal, D. (2024). The Influence of Leadership Style and Work Environment on the Performance. International Journal of Accounting, Management, Economics and Social Sciences (IJAMESC), 2(1), 13–23. https://doi.org/10.61990/ijamesc.v2i1.171
Zhong, L., & Deng, X. (2023). A Cloud and IoT-enabled Workload-aware Healthcare Framework using Ant Colony Optimization Algorithm. IJACSA) International Journal of Advanced Computer Science and Applications, 14(3), 824–834. www.ijacsa.thesai.org
