The implementation of accounting information systems on the stock return and financial performance based on information technology (IT)

Authors

DOI:

https://doi.org/10.15587/1729-4061.2023.289424

Keywords:

accounting information systems, stock return, financial performance, data capture, data processing

Abstract

This study investigates the influence of Accounting Information Systems (AIS) on stock return and financial performance. When it comes to organizations, AIS play a crucial part in the process of acquiring, processing, and communicating financial information. The efficient functioning of AIS has the potential to impact stock returns and overall financial performance, making it an essential area of research. The study employs a comprehensive analysis of relevant literature, empirical data, and statistical techniques to examine the relationship between AIS and stock return as well as financial performance. The findings of this study aim to provide insights into the extent to which AIS influences stock return and financial performance. A positive relationship between a well-functioning AIS and stock return is expected, given the importance of accurate and timely financial information in investors' decision-making process. Financial performance parameters including profitability, efficiency, and liquidity are all expected to benefit from a robust AIS. There are major practical and theoretical ramifications of this study. Companies may benefit from better decisions on AIS improvements, maintenance, and rollout if they have a firm grasp of how AIS affects stock performance and overall financial results. According to the data, the efficacy of the accounting information system based on IT has a P value of –0.009, while its t value is equal to 0.027. According to the findings, the return on assets (ROA) has a P value that is equal to –0.592, while its t value is equal to 0.13. Further, AIS's significance in evaluating a firm's financial health and making investment decisions may be better understood. As a result of analyzing how Accounting Information Systems affect stock return and financial performance, this study adds to the current body of information. The results will enhance our understanding of the role of AIS in shaping investment outcomes and financial success.

Author Biographies

Rajaa Ali Abed, Middle Technical University

Senior Lecturer

Department of Accounting

Technical Institute- Kut

Ahlam Hameed Kareem, Banking Studies Center, Central Bank of Iraq

Accountant

Ali Khazaal Jabbar, University of Misan

Senior Lecturer

Department Business of Administration

College of Administration and Economics

Jasim Gshayyish zwaid, Middle Technical University

Senior Lecturer

Department of Accounting

Technical Institute- Kut

Hussein Falah Hasan, Dijlah University College

Lecturer

Department of Accounting

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The implementation of accounting information systems on the stock return and financial performance based on information technology (IT)

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Published

2023-10-31

How to Cite

Abed, R. A., Kareem, A. H., Jabbar, A. K., zwaid, J. G., & Hasan, H. F. (2023). The implementation of accounting information systems on the stock return and financial performance based on information technology (IT). Eastern-European Journal of Enterprise Technologies, 5(13 (125), 57–64. https://doi.org/10.15587/1729-4061.2023.289424

Issue

Vol. 5 No. 13 (125) (2023): Transfer of technologies: industry, energy, nanotechnology

Section

Transfer of technologies: industry, energy, nanotechnology

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Copyright (c) 2023 Rajaa Ali Abed, Ahlam Hameed Kareem, Ali Khazaal Jabbar, Jasim Gshayyish zwaid, Hussein Falah Hasan

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