Accounting information systems: scientific production and trends in research

A Monteiro, C Cepêda - Systems, 2021 - mdpi.com
This paper aims to provide a state-of-the-art overview in research on Accounting Information
Systems, analyzing scientific production characteristics and identifying this topic research …

[HTML][HTML] The impact of information systems and non-financial information on company success

AP Monteiro, J Vale, E Leite, M Lis… - International Journal of …, 2022 - Elsevier
This study aims to develop and evaluate a model that seeks to measure the impact of
Accounting Information System Quality, Internal Control System Quality and Non-Financial …

[PDF][PDF] Role of artificial intelligence in enhancing efficiency of accounting information system and non-financial performance of the manufacturing companies

F Hashem, R Alqatamin - International Business …, 2021 - pdfs.semanticscholar.org
The current study launched from the main objective of examining the impact of artificial
intelligence (AI) and its role in supporting and improving the efficiency of AIS on one hand …

Accounting information quality in the digital era–a perspective from ERP system adoption?

MA Afifa, I Saleh, HV Van - Global Knowledge, Memory and …, 2023 - emerald.com
Purpose Based on the technology acceptance model theory, this study aims to explore
whether perceived usefulness (PU), perceived ease of use (PE) and the availability to …

[PDF][PDF] Impact of the internal control and accounting systems on the financial information usefulness: The role of the financial information quality

AP Monteiro, J Vale, A Silva… - Academy of Strategic …, 2021 - drive.google.com
The purpose of this study is to investigate factors that affect Usefulness of Financial
Information. In addition, we specifically analyse the effect of both Quality of Internal Control …

[PDF][PDF] Impact of Artificial Intelligence in Improving the Effectiveness of Accounting Information Systems

I Solikin, D Darmawan - Journal of Wireless Mobile Networks, Ubiquitous …, 2023 - jowua.com
The current study examines how artificial intelligence (AI) enhances the performance of a
company's public accounting information systems (AIS). A quantitative approach was used …

Sustainable Decision Making in The Time of Uncertainty: Does Moral Intelligence Make It Different?

PQ Huy, VK Phuc - Pacific Asia Journal of the Association for …, 2024 - aisel.aisnet.org
Background: The cybersecurity has been pondered as a great concern for professionals,
legislators as well as all decision-makers and effectiveness of accounting information …

[PDF][PDF] Internal control system quality and decision-making success: The role of the financial information quality

APM Monteiro, JAM Vale, CLM Cepêda… - Universal Journal of …, 2021 - academia.edu
This study aims to develop and evaluate a Decision-Making Success contingency model to
assess its dependency on Internal Control System Quality and Financial Information Quality …

Accounting-based earnings management: motivations, players, implementation, and detection from the perspective of certified accountants

A Monteiro, O Rua, C Pereira, J Figueira - Accounting, 2022 - growingscience.com
In the scope of Behavioral Decision Theory, Accounting-based Earnings Management
(AEM) may compromise the success of decision making of a firm's stakeholders. Given that …

Accounting-analytic capabilities' impact on management controls and performance

A Varma, A Sharma, A Khan - Journal of Computer Information …, 2025 - Taylor & Francis
The extant literature establishes accounting information system (AIS) quality and dynamic-
accounting analytic system capabilities as antecedents of superior firm performance. Yet the …