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The Critical Success Factors Influencing the Quality of Accounting Information Systems and the Expected Performance

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  • Omran Ahmad Mohammad Al-Ibbini

Abstract

The ever-increasing complexities and controversial challenges in today¡¯s accounting and financial environment require organizations to adopt and use high-quality accounting information systems. The study aimed to develop a conceptual framework for exploring the critical success factors that affect the quality of accounting information systems and the expected performance. After reviewing extensively the related literature, the study¡¯s framework identified the quality of accounting information systems¡¯ critical factors in terms of top management support, education and training, continuous improvement, user involvement, and risk management. The quality of accounting information systems has seven dimensions which were accuracy, audit ability, reliability, security, timeliness, flexibility, and user satisfaction. Furthermore, the study¡¯s framework identified three major expected outcomes which are efficiency, effectiveness, and the integration of accounting and financial information from different sources.

Suggested Citation

  • Omran Ahmad Mohammad Al-Ibbini, 2017. "The Critical Success Factors Influencing the Quality of Accounting Information Systems and the Expected Performance," International Journal of Economics and Finance, Canadian Center of Science and Education, vol. 9(12), pages 162-167, December.
    • Handle: RePEc:ibn:ijefaa:v:9:y:2017:i:12:p:162-167
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    More about this item

    Keywords

    quality of accounting information system; expected performance; ethical conduct; ethical standards;
    All these keywords.

    JEL classification:

    • R00 - Urban, Rural, Regional, Real Estate, and Transportation Economics - - General - - - General
    • Z0 - Other Special Topics - - General

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