Does Accounting Information System on Financial Report Transparency: A Literature Review

Authors

  • Uswatun Khasanah Lecturer of Economic and Business Faculty, University of Bhayangkara Jakarta Raya, Indonesia

DOI:

https://doi.org/10.38035/jafm.v3i1.68

Keywords:

Accounting, System, Financial, Transparency

Abstract

The full implementation of the accounting system has begun. The practice is still facing various problems related to information systems, knowledge of accountants so that it has an impact on the transparency of financial reports. This study aims to conduct a literature review on increasing the transparency of financial statements through the application of an accounting information system. Research data was collected through literature review using a narrative review commentary. The research aims to provide education that financial statement transparency is very important, accounting information system as an influencing part. With literature review knowledge related to financial statement transparency will increase.

References

Adjei, JK, Adams, S., & Mamattah, L. (2021). Cloud Computing Adoption In Ghana; Accounting For Institutional Factors. Technology in Society, 65, 101583. Retrieved from https://doi.org/10.1016/j.techsoc.2021.101583

Albu, CN, Albu, N., & Alexander, D. (2014). When Global Accounting Standards Meet The Local Context—Insights From An Emerging Economy. Critical Perspectives on Accounting, 25(6), 489–510. Retrieved from https://doi.org/10.1016/j.cpa.2013.03.005

Changwony, FK, & Paterson, USA (2019). Accounting Practice, Fiscal Decentralization And Corruption. The British Accounting Review, 51(5), 100834. Retrieved from https://doi.org/10.1016/j.bar.2019.04.003

Chen, Y., Che, L., Zheng, D., & You, H. (2020). Corruption Culture and Accounting Quality. Journal of Accounting and Public Policy, 39(2), 1–22. Retrieved from https://doi.org/10.1016/j.jaccpubpol.2019.106698

Cho, M., Kwon, SY, & Krishnan, GV (2020). Audit Fee Lowballing: Determinants, Recovery, And Future Audit Quality. Journal of Accounting and Public Policy, 1–24. Retrieved from https://doi.org/10.1016/j.jaccpubpol.2020.106787

Christofzik, DI (2019). Does Accrual Accounting Alter Fscal Policy Decisions? - Evidence from Germany. European Journal of Political Economy, 60, 101805. Retrieved from https://doi.org/10.1016/j.ejpoleco.2019.07.003

Ciampi, F., Faraoni, M., Ballerini, J., & Meli, F. (2022). The Co-Evolutionary Relationship Between Digitalization And Organizational Agility: Ongoing Debates, Theoretical Developments And Future Research Perspectives. Technological Forecasting and Social Change, 176, 121383. Retrieved from https://doi.org/10.1016/j.techfore.2021.121383

GAO. (2019). Performance and Accountability Report: Fiscal Year 2019.

Halabi, H., Alshehabi, A., & Zakaria, I. (2019). Informal Institutions and Managers' Earnings Management Choices: Evidence From IFRS-Adopting Countries. Journal of Contemporary Accounting & Economics, 15(3), 1–22. Retrieved from https://doi.org/10.1016/j.jcae.2019.100162

, YT, elik, B., Kavak, S., & Baki, B. (2022). An Integrated AHP-Modified VIKOR Model for Financial Performance Modeling in Retail and Wholesale Trade Companies. Decision Analytics Journal, 3, 100077. Retrieved from https://doi.org/10.1016/j.dajour.2022.100077

Ismaili, A., Ismajli, H., & Vokshi, NB (2021). The importance and challenges of the implementation of IPSAS accrual basis to the public sector: The case of Kosovo. Accounting, 1109–1118. Retrieved from https://doi.org/10.5267/j.ac.2021.2.028

Istianingsih, I. (2021). Earnings Quality as a link between Corporate Governance Implementation and Firm Performance. International Journal of Management Science and Engineering Management, 16(4), 290–301.

Istianingsih, Trireksani, T., & Manurung, DTH (2020). The impact of corporate social responsibility disclosure on the future earnings response coefficient (Asean banking analysis). Sustainability (Switzerland), 12(22), 1–16. Retrieved from https://doi.org/10.3390/su12229671

Khasanah, U., Mulyani, S., Akbar, B., & Dahlan, M. (2021). The Impact of Project Management and Implementing Enterprise Resource Planning on Decision - Making Effectiveness : The Case of Indonesian State Owned Enterprises. Academic of Strategic Management Journal, 20(45).

Kieso, DE, Weygandt, JJ, & Warfield, TD (2016). Intermediate Accounting (16th ed.). New Jersey: John Wiley & Sons, Inc.

Kock, A., Schulz, B., Kopmann, J., & Gemünden, HG (2020). Project Portfolio Management Information Systems' Positive Influence On Performance – The Importance Of Process Maturity. International Journal of Project Management, 38(4), 229–241. Retrieved from https://doi.org/10.1016/j.ijproman.2020.05.001

Krpan, D., & Schnall, S. (2017). A Dual Systems Account Of Visual Perception: Predicting Candy Consumption From Distance Estimates. Acta Psychologica, 175, 1–12. Retrieved from https://doi.org/10.1016/j.actpsy.2017.02.005

Kulkarni, UR, Robles-Flores, JA, & Popovic, A. (2017). Business Intelligence Capability: The Effect of Top Management and The Mediating Roles of User Participation and Analytical Decision Making Orientation. Journal of the Association for Information Systems, 18(7), 516–541.

Larch, M., Kumps, D., & Cugnasca, A. (2021). Fiscal Stabilization in Real Time: an Exercise in Risk Management. Economic Modeling, 99, 105494. Retrieved from https://doi.org/10.1016/j.econmod.2021.03.013

Lee, MT, & Suh, I. (2022). Understanding The Effects Of Environment, Social, and Governance Conduct on Financial Performance: Arguments for a Process and Integrated Modeling Approach. Sustainable Technology and Entrepreneurship, 1(1), 100004. Retrieved from https://doi.org/10.1016/j.stae.2022.100004

Lennox, C., Wang, Z.-T., & Wu, X. (2018). Earnings Management, Audit Adjustments, and The Financing of Corporate Acquisitions: Evidence From China. Journal of Accounting and Economics, 65(1), 21–40. Retrieved from https://doi.org/10.1016/j.jacceco.2017.11.011

Lim, JS, & Zhang, J. (2022). Adoption Of AI-Driven Personalization In Digital News Platforms: an Integrative Model Of Technology Acceptance And Perceived Contingency. Technology in Society, 69, 101965. Retrieved from https://doi.org/10.1016/j.techsoc.2022.101965

McCrie, R., & Lee, S. (Zech). (2022). Accounting Controls and Budgeting. In Security Operations Management (pp. 265–300). Elsevier. Retrieved from https://doi.org/10.1016/B978-0-12-822371-0.00008-6

Montes, GC, & da Cunha Lima, LL (2018). Effects Of Fiscal Transparency on Inflation And Inflation Expectations: Empirical Evidence From Developed and Developing Countries. The Quarterly Review of Economics and Finance, 70, 26–37. Retrieved from https://doi.org/10.1016/j.qref.2018.06.02

Patasiene, I., Zaukas, G., & Patasius, M. (2015). Integration of Business Game for Improving Literacy of Accounting Information Systems. Procedia - Social and Behavioral Sciences, 213, 304–308. Retrieved from https://doi.org/10.1016/j.sbspro.2015.11.542

Pochiraju, B., & Seshadri, S. (2019). Essentials of Business Analytics: An Introduction to the Methodology and its Applications. Springer International Publishing.

Putri Primawanti, E., & Ali, H. (2022). Information, Web-Based Information Systems and Knowledge Management on Employee Performance (Literature Review Executive Support System (Ess) For Business (Ess) For Business). Journal of Information Systems Management Economics, 3(3), 267–285. Retrieved from https://doi.org/10.31933/jemsi.v3i3.818

Sledgianowski, D., Gomaa, M., & Tan, C. (2017). Toward Integration Of Big Data, Technology And Information Systems Competencies Into The Accounting Curriculum. Journal of Accounting Education, 38, 81–93. Retrieved from https://doi.org/10.1016/j.jaccedu.2016.12.008

Sohn, BC (2016). The Effect Of Accounting Comparability on The Accrual-Based And Real Earnings Management. Journal of Accounting and Public Policy, 35(5), 513–539. Retrieved from https://doi.org/10.1016/j.jaccpubpol.2016.06.03

Spathis, C., & Constantinides, S. (2004). Enterprise Resource Planning Systems' Impact on Accounting Processes. Business Process Management Journal, 10(2), 234–247. Retrieved from https://doi.org/10.1108/14637150410530280

Tanjeh, MS (2016). Factors Influencing the Acceptance of International Public Sector Accounting Standards in Cameroon. Accounting and Finance Research, 5(2). Retrieved from https://doi.org/10.5430/afr.v5n2p71

Tingey-Holyoak, J., Pisaniello, J., Buss, P., & Mayer, W. (2021). The Importance Of Accounting-Integrated Information Systems For Realizing Productivity And Sustainability In The Agricultural Sector. International Journal of Accounting Information Systems, 41, 100512. Retrieved from https://doi.org/10.1016/j.accinf.2021.100512

Tweedie, D. (2022). Inclusive Capitalism As Accounting Ideology: The Case Of Integrated Reporting. Critical Perspectives on Accounting, 102482. Retrieved from https://doi.org/10.1016/j.cpa.2022.102482

Vlismas, O. (2018). Book Review : Accounting Information Systems. The International Journal of Accounting, 53(4), 335–336. Retrieved from https://doi.org/10.1016/j.intacc.2018.11.005

Zucker, LG (1987). Institutional Theories of Organizations. Annual Review of Sociology, 13(1), 443–464. Retrieved from https://doi.org/10.1146/annurev.so.13.080187.002303

Published

2022-03-08

How to Cite

Khasanah, U. (2022). Does Accounting Information System on Financial Report Transparency: A Literature Review. Journal of Accounting and Finance Management, 3(1), 21–27. https://doi.org/10.38035/jafm.v3i1.68

Similar Articles

1 2 3 4 5 > >> 

You may also start an advanced similarity search for this article.