Implementation of accounting information systems and information technology (IT) in the sustainability of the developed economic units

Authors

DOI:

https://doi.org/10.15587/1729-4061.2023.286380

Keywords:

information systems, accounting information systems, sustainability units, developed economic units

Abstract

This paper focuses on the implementation of accounting information systems (AIS) and information technology (IT) in the sustainability of developed economic units. The objectives of this study are to characterize economic units, study the application of AIS, explain the effectiveness of AIS and IT on economic units, and investigate the role of IT specialists. To achieve these objectives, a comprehensive analysis is conducted to understand the nature, structure, and operations of developed economic units. The study explores how AIS are implemented and utilized within these units, examining the processes, procedures, and technologies involved in collecting, storing, processing, and reporting financial and non-financial data. Additionally, the impact and effectiveness of AIS and IT on the overall performance and sustainability of economic units are assessed, highlighting the benefits and challenges associated with their adoption and integration. The results obtained demonstrate the positive impact of effective AIS and IT implementation on economic unit performance, including improved decision-making capabilities, streamlined operations, and enhanced financial reporting. However, limitations such as sample size and data reliability should be acknowledged. To overcome these limitations, future research should consider larger and more diverse datasets, longitudinal studies, and the involvement of multiple stakeholders. In conclusion, this research provides valuable insights into the implementation of AIS and IT in developed economic units and highlights their significance in ensuring sustainability. The findings can inform decision-makers and practitioners in optimizing the utilization of AIS and IT

Author Biographies

Jasim Gshayyish Zwaid, Middle Technical University

Senior Lecturer

Department of Accounting

Technical Institute, Kut

Hayder Basim Kareem, Middle Technical University

Senior Lecturer

Department of Accounting

Technical Institute, Kut

Rajaa Ali Abed, Middle Technical University

Senior Lecturer

Department of Accounting

Technical Institute, Kut

Kies Fatima, University Milano Bicocca

Senior Lecturer

Department of Earth and Environmental Sciences

References

  1. Al-Hattami, H. M., Kabra, Jawahar. D. (2019). The Role of Accounting Information System (AIS) in Rationalizing Human Resource Related Decisions: A Case Study of Selected Commercial Banks in Yemen. International Journal of Management Studies, 4 (2), 84–91. doi: https://doi.org/10.21003/ea.v193-03 10.18843/ijms/v6si2/12
  2. Al-Ogaili, A. F. (2020). Nature of the Economic Units Investment Activity and Its Reflection on the Accounting System: A Comparative Analytical Study. International Journal of Innovation, Creativity and Change, 14 (7), 99–109.
  3. Almagtome, A., Abdlazez, M. (2022). Energy Accounting and Performance: A theoretical Perspective. Akkad Journal Of Contemporary Accounting Studies, 1 (4), 232–245. doi: https://doi.org/10.21003/ea.v193-03 10.55202/ajcas.v1i4.88
  4. Ahmed Ebraheem Alobaidy, R. J. (2019). Integration of lean accounting techniques and balanced scorecard to evaluate the performance of economic units: An exploratory or applied study in Iraq. Periodicals of Engineering and Natural Sciences (PEN), 7 (4), 1812–1820. doi: https://doi.org/10.21003/ea.v193-03 10.21533/pen.v7i4.882
  5. Arif, D., Yucha, N., Setiawan, S., Oktarina, D., Martah, V., Muttaqiin, N. (2020). Applications of Goods Mutation Control Form in Accounting Information System: A Case Study in Sumber Indah Perkasa Manufacturing, Indonesia. The Journal of Asian Finance, Economics and Business, 7 (8), 419–424. doi: https://doi.org/10.21003/ea.v193-03 10.13106/jafeb.2020.vol7.no8.419
  6. Cavalletti, B., Di Fabio, C., Lagomarsino, E., Ramassa, P. (2020). Ecosystem accounting for marine protected areas: A proposed framework. Ecological Economics, 173, 106623. doi: https://doi.org/10.21003/ea.v193-03 10.1016/j.ecolecon.2020.106623
  7. Elsharif, T. A. (2019). The Elements of Accounting Information Systems and the Impact of Their Use on the Relevance of Financial Information in Wahda Bank – Benghazi, Libya. Open Journal of Business and Management, 7 (3), 1429–1450. doi: https://doi.org/10.21003/ea.v193-03 10.4236/ojbm.2019.73098
  8. Ginevičius, R., Szczepańskawoszczyna, K., Szarucki, M., Stasiukynas, A. (2021). Assessing alternatives to the development of administrativeeconomic units applying the FARE-M Method. Administratie Si Management Public, 36, 6–26. doi: https://doi.org/10.21003/ea.v193-03 10.24818/amp/2021.36-01
  9. Salman, S., Sharaf, H. K., Hussein, A. F., Khalaf, N. J., Abbas, M. K., Aned, A. M. et al. (2022). Optimization of raw material properties of natural starch by food glue based on dry heat method. Food Science and Technology, 42. doi: https://doi.org/10.21003/ea.v193-03 10.1590/fst.78121
  10. Almagsoosi, L., Abadi, M. T. E., Hasan, H. F., Sharaf, H. K. (2022). Effect of the Volatility of the Crypto Currency and Its Effect on the Market Returns. Industrial Engineering & Management Systems, 21 (2), 238–243. doi: https://doi.org/10.21003/ea.v193-03 10.7232/iems.2022.21.2.238
  11. Ashham, M., Sharaf, H. K., Salman, K., Salman, S. (2017). Simulation of heat transfer in a heat exchanger tube with inclined vortex rings inserts. International Journal of Applied Engineering, 12 (20), 9605–9613.‏
  12. Raheemah, S. H., Fadheel, K. I., Hassan, Q. H., Aned, A. M., Turki Al-Taie, A. A., Sharaf, H. K. (2021). Numerical Analysis of the Crack Inspections Using Hybrid Approach for the Application the Circular Cantilever Rods. Pertanika Journal of Science and Technology, 29 (2). doi: https://doi.org/10.21003/ea.v193-03 10.47836/pjst.29.2.22
  13. Subhi, K. A., Hussein, E. K., Al-Hamadani, H. R. D., Sharaf, H. K. (2022). Investigation of the mechanical performance of the composite prosthetic keel based on the static load: a computational analysis. Eastern-European Journal of Enterprise Technologies, 3 (7 (117)), 22–30. doi: https://doi.org/10.21003/ea.v193-03 10.15587/1729-4061.2022.256943
  14. Sharaf, H. K., Alyousif, S., Khalaf, N. J., Hussein, A. F., Abbas, M. K. (2022). Development of bracket for cross arm structure in transmission tower: Experimental and numerical analysis. New Materials, Compounds and Applications, 6 (3), 257–275.‏
  15. Huterski, R., Voss, G., Huterska, A. (2020). Professional Ethics in Accounting as Assessed by Managers of Economic Units. European Research Studies Journal, XXIII (1), 720–731. doi: https://doi.org/10.21003/ea.v193-03 10.35808/ersj/1788
  16. Nitsenko, V. S., Mukoviz, V. S., Sharapa, O. M. (2017). Accounting of transaction expenses of economic entities. Scientific Bulletin of Polissia, 2 (4 (12)), 71–78. doi: https://doi.org/10.21003/ea.v193-03 10.25140/2410-9576-2017-2-4(12)-71-78
  17. Stanescu, S. G., Cucui, I., Ionescu, C. A., Paschia, L., Coman, M. D., Nicolau, N. L. G. et al. (2021). Conceptual Model for Integrating Environmental Impact in Managerial Accounting Information Systems. International Journal of Environmental Research and Public Health, 18 (4), 1791. doi: https://doi.org/10.21003/ea.v193-03 10.3390/ijerph18041791
  18. Tilsted, J. P., Bjørn, A., Majeau-Bettez, G., Lund, J. F. (2021). Accounting matters: Revisiting claims of decoupling and genuine green growth in Nordic countries. Ecological Economics, 187, 107101. doi: https://doi.org/10.21003/ea.v193-03 10.1016/j.ecolecon.2021.107101
  19. Tupman, W. (2015). The characteristics of economic crime and criminals. Research Handbook on International Financial Crime. Edward Elgar Publishing, 3–14. doi: https://doi.org/10.21003/ea.v193-03 10.4337/9781783475797.00009
  20. Warnell, K. J. D., Russell, M., Rhodes, C., Bagstad, K. J., Olander, L. P., Nowak, D. J. et al. (2020). Testing ecosystem accounting in the United States: A case study for the Southeast. Ecosystem Services, 43, 101099. doi: https://doi.org/10.21003/ea.v193-03 10.1016/j.ecoser.2020.101099
  21. Rosa, D., Purfini, A. P. (2019). Analysis Effect Quality of Accounting Information Systems to Support Company Performance. IOP Conference Series: Materials Science and Engineering, 662 (3), 032015. doi: https://doi.org/10.21003/ea.v193-03 10.1088/1757-899x/662/3/032015
  22. Rika Gamayuni, R. (2020). Accounting information technology and village finance management in Indonesia. Journal of Administrative and Business Studies, 6 (1). doi: https://doi.org/10.21003/ea.v193-03 10.20474/jabs-6.1.1
  23. Mitrović, A., Knežević, S. (2020). Fraud and forensic accounting in the digital environment of accounting information systems: focus on the hotel industry. Tourism International Scientific Conference Vrnjačka Banja-TISC, 5 (1), 281–295.‏
  24. Kadhim, H. O., Latif, A. Z. (2019). The impact of supply chain accounting information systems harmonization on creating a competitive advantage for the Iraqi general commission taxation. Journal of Supply Chain Management, 8 (2050-7399), 448–452.‏
  25. Idris, I., Barusman, A. R. P., Evana, E., Widiyanti, A., Mirfazli, E. (2020). Development of the Accounting Information System as Teaching Content to Improve Information Technology Competency in Graduates. Test, Engineering & Managemen, 82 (1), 9897–9907.‏
  26. Zwaid, J., Mhawesh, A., Hussein, A. (2020). Confidentiality, integrity and availability of accounting information reflected in enhancing the quality of financial inspections by using hotels as a case study. African Journal of Hospitality, Tourism and Leisure, 9 (2).‏
  27. Zwaid, J. G., Bari, A. H. A., Rashed, R. N. (2021). The role of financial statements in predicting the changes of prices and production cost of oil. Economic Annals-ХХI, 193 (9-10), 25–33. doi: https://doi.org/10.21003/ea.v193-03 10.21003/ea.v193-03
Implementation of accounting information systems and information technology (IT) in the sustainability of the developed economic units

Downloads

Published

2023-08-31

How to Cite

Zwaid, J. G., Kareem, H. B., Abed, R. A., & Fatima, K. (2023). Implementation of accounting information systems and information technology (IT) in the sustainability of the developed economic units. Eastern-European Journal of Enterprise Technologies, 4(13 (124), 79–86. https://doi.org/10.15587/1729-4061.2023.286380

Issue

Vol. 4 No. 13 (124) (2023): Transfer of technologies: industry, energy, nanotechnology

Section

Transfer of technologies: industry, energy, nanotechnology

License

Copyright (c) 2023 Jasim Gshayyish Zwaid, Hayder Basim Kareem, Rajaa Ali Abed, Kies Fatima

Creative Commons License

This work is licensed under a Creative Commons Attribution 4.0 International License.

The consolidation and conditions for the transfer of copyright (identification of authorship) is carried out in the License Agreement. In particular, the authors reserve the right to the authorship of their manuscript and transfer the first publication of this work to the journal under the terms of the Creative Commons CC BY license. At the same time, they have the right to conclude on their own additional agreements concerning the non-exclusive distribution of the work in the form in which it was published by this journal, but provided that the link to the first publication of the article in this journal is preserved.

A license agreement is a document in which the author warrants that he/she owns all copyright for the work (manuscript, article, etc.).
The authors, signing the License Agreement with TECHNOLOGY CENTER PC, have all rights to the further use of their work, provided that they link to our edition in which the work was published.
According to the terms of the License Agreement, the Publisher TECHNOLOGY CENTER PC does not take away your copyrights and receives permission from the authors to use and dissemination of the publication through the world's scientific resources (own electronic resources, scientometric databases, repositories, libraries, etc.).
In the absence of a signed License Agreement or in the absence of this agreement of identifiers allowing to identify the identity of the author, the editors have no right to work with the manuscript.
It is important to remember that there is another type of agreement between authors and publishers – when copyright is transferred from the authors to the publisher. In this case, the authors lose ownership of their work and may not use it in any way.