IDEAS home Printed from https://ideas.repec.org/a/baq/jetart/v4y2023i13p79-86.html
   My bibliography  Save this article

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

Author

Listed:
  • Jasim Gshayyish Zwaid

    (Middle Technical University)

  • Hayder Basim Kareem

    (Middle Technical University)

  • Rajaa Ali Abed

    (Middle Technical University)

  • Kies Fatima

    (University Milano Bicocca)

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

Suggested Citation

  • Jasim Gshayyish Zwaid & Hayder Basim Kareem & Rajaa Ali Abed & Kies Fatima, 2023. "Implementation of accounting information systems and information technology (IT) in the sustainability of the developed economic units," Eastern-European Journal of Enterprise Technologies, PC TECHNOLOGY CENTER, vol. 4(13 (124)), pages 79-86, August.
  • Handle: RePEc:baq:jetart:v:4:y:2023:i:13:p:79-86
    DOI: 10.15587/1729-4061.2023.286380
    as

    Download full text from publisher

    File URL: https://journals.uran.ua/eejet/article/download/286380/280510
    Download Restriction: no

    File URL: https://libkey.io/10.15587/1729-4061.2023.286380?utm_source=ideas
    LibKey link: if access is restricted and if your library uses this service, LibKey will redirect you to where you can use your library subscription to access this item
    ---><---

    References listed on IDEAS

    as
    1. Rindu Rika Gamayuni, 2020. "Accounting information technology and village finance management in Indonesia," Journal of Administrative and Business Studies, Professor Dr. Usman Raja, vol. 6(1), pages 01-08.
    2. Warnell, Katherine J.D. & Russell, Marc & Rhodes, Charles & Bagstad, Kenneth J. & Olander, Lydia P. & Nowak, David J. & Poudel, Rajendra & Glynn, Pierre D. & Hass, Julie L. & Hirabayashi, Satoshi & In, 2020. "Testing ecosystem accounting in the United States: A case study for the Southeast," Ecosystem Services, Elsevier, vol. 43(C).
    3. Robert Huterski & Grazyna Voss & Agnieszka Huterska, 2020. "Professional Ethics in Accounting as Assessed by Managers of Economic Units," European Research Studies Journal, European Research Studies Journal, vol. 0(Special 1), pages 720-731.
    4. Romualdas GINEVICIUS & Katarzyna SZCZEPANSKAWOSZCZYNA & Marek SZARUCKI & Andrius STASIUKYNAS, 2021. "Assessing Alternatives To The Development Of Administrativeeconomic Units Applying The Fare-M Method," REVISTA ADMINISTRATIE SI MANAGEMENT PUBLIC, Faculty of Administration and Public Management, Academy of Economic Studies, Bucharest, Romania, vol. 2021(36), pages 6-24, June.
    5. Sorina Geanina Stanescu & Ion Cucui & Constantin Aurelian Ionescu & Liliana Paschia & Mihaela Denisa Coman & Nicoleta Luminiţa Gudanescu Nicolau & Marilena Carmen Uzlau & Mihaela Leasa Lixandru, 2021. "Conceptual Model for Integrating Environmental Impact in Managerial Accounting Information Systems," IJERPH, MDPI, vol. 18(4), pages 1-21, February.
    6. Cavalletti, B. & Di Fabio, C. & Lagomarsino, E. & Ramassa, P., 2020. "Ecosystem accounting for marine protected areas: A proposed framework," Ecological Economics, Elsevier, vol. 173(C).
    Full references (including those not matched with items on IDEAS)

    Most related items

    These are the items that most often cite the same works as this one and are cited by the same works as this one.
    1. Comte, Adrien & Sylvie Campagne, C. & Lange, Sabine & Bruzón, Adrián García & Hein, Lars & Santos-Martín, Fernando & Levrel, Harold, 2022. "Ecosystem accounting: Past scientific developments and future challenges," Ecosystem Services, Elsevier, vol. 58(C).
    2. Dennis Fixler & Julie L. Hass & Tina Highfill & Kelly M. Wentland & Scott A. Wentland, 2024. "Accounting for Environmental Activity: Measuring Public Environmental Expenditures and the Environmental Goods and Services Sector in the US," NBER Chapters, in: Measuring and Accounting for Environmental Public Goods: A National Accounts Perspective, National Bureau of Economic Research, Inc.
    3. Heris, Mehdi & Bagstad, Kenneth J. & Rhodes, Charles & Troy, Austin & Middel, Ariane & Hopkins, Krissy G. & Matuszak, John, 2021. "Piloting urban ecosystem accounting for the United States," Ecosystem Services, Elsevier, vol. 48(C).
    4. Marie-Chantale Pelletier & Claire Horner & Mathew Vickers & Aliya Gul & Eren Turak & Christine Turner, 2023. "Recognising natural capital on the balance sheet: options for water utilities," Papers 2312.13515, arXiv.org.
    5. Michael-Bitton, Geula & Gal, Gideon & Corrales, Xavier & Ofir, Eyal & Shechter, Mordechai & Zemah-Shamir, Shiri, 2022. "Economic aspects of fish stock accounting as a renewable marine natural capital: The Eastern Mediterranean continental shelf ecosystem as a case study," Ecological Economics, Elsevier, vol. 200(C).
    6. Wenqun Gao & Yang Chen & Shaorui Xu & Oleksii Lyulyov & Tetyana Pimonenko, 2023. "The Role of Population Aging in High-Quality Economic Development: Mediating Role of Technological Innovation," SAGE Open, , vol. 13(4), pages 21582440231, October.
    7. Frey, Gregory E. & Kallayanamitra, Chalisa & Wilkens, Philadelphia & James, Natasha A., 2021. "Payments for forest-based ecosystem services in the United States: Magnitudes and trends," Ecosystem Services, Elsevier, vol. 52(C).
    8. Umair Akram & Melinda Timea Fülöp & Adriana Tiron-Tudor & Dan Ioan Topor & Sorinel Căpușneanu, 2021. "Impact of Digitalization on Customers’ Well-Being in the Pandemic Period: Challenges and Opportunities for the Retail Industry," IJERPH, MDPI, vol. 18(14), pages 1-21, July.
    9. Adriana IACOB (ZAVINCU) & Ionel CIOBANU & Elena Liliana COMAN,, 2024. "Application Of Environmental Accounting Methods In Business," Social-Economic Debates, Association for Entreprenorial Spirit Promotion, vol. 12(1), pages 1-8, octombrie.
    10. Valencia Torres, Angélica & Tiwari, Chetan & Atkinson, Samuel F., 2021. "Progress in ecosystem services research: A guide for scholars and practitioners," Ecosystem Services, Elsevier, vol. 49(C).
    11. Huishui Su & Yu Lu & Oleksii Lyulyov & Tetyana Pimonenko, 2023. "Good Governance within Public Participation and National Audit for Reducing Corruption," Sustainability, MDPI, vol. 15(9), pages 1-17, April.
    12. Haiyang Shang & Jiaojiao Fan & Bingjie Fan & Fang Su, 2022. "Economic Effects of Ecological Compensation Policy in Shiyang River Basin: Empirical Research Based on DID and RDD Models," Sustainability, MDPI, vol. 14(5), pages 1-28, March.
    13. Edens, Bram & Maes, Joachim & Hein, Lars & Obst, Carl & Siikamaki, Juha & Schenau, Sjoerd & Javorsek, Marko & Chow, Julian & Chan, Jessica Ying & Steurer, Anton & Alfieri, Alessandra, 2022. "Establishing the SEEA Ecosystem Accounting as a global standard," Ecosystem Services, Elsevier, vol. 54(C).
    14. Ane-Mari ANDRONICEANU & Jani KINNUNEN & Irina GEORGESCU, 2021. "Entrepreneurial Motivations To Start New Businesses: A Panel Data Analysis," Proceedings of the INTERNATIONAL MANAGEMENT CONFERENCE, Faculty of Management, Academy of Economic Studies, Bucharest, Romania, vol. 15(1), pages 479-491, November.
    15. Bagstad, Kenneth J. & Ingram, Jane Carter & Shapiro, Carl D. & La Notte, Alessandra & Maes, Joachim & Vallecillo, Sara & Casey, C. Frank & Glynn, Pierre D. & Heris, Mehdi P. & Johnson, Justin A. & Lau, 2021. "Lessons learned from development of natural capital accounts in the United States and European Union," Ecosystem Services, Elsevier, vol. 52(C).

    Corrections

    All material on this site has been provided by the respective publishers and authors. You can help correct errors and omissions. When requesting a correction, please mention this item's handle: RePEc:baq:jetart:v:4:y:2023:i:13:p:79-86. See general information about how to correct material in RePEc.

    If you have authored this item and are not yet registered with RePEc, we encourage you to do it here. This allows to link your profile to this item. It also allows you to accept potential citations to this item that we are uncertain about.

    If CitEc recognized a bibliographic reference but did not link an item in RePEc to it, you can help with this form .

    If you know of missing items citing this one, you can help us creating those links by adding the relevant references in the same way as above, for each refering item. If you are a registered author of this item, you may also want to check the "citations" tab in your RePEc Author Service profile, as there may be some citations waiting for confirmation.

    For technical questions regarding this item, or to correct its authors, title, abstract, bibliographic or download information, contact: Iryna Prudius (email available below). General contact details of provider: https://journals.uran.ua/eejet/issue/archive .

    Please note that corrections may take a couple of weeks to filter through the various RePEc services.

    IDEAS is a RePEc service. RePEc uses bibliographic data supplied by the respective publishers.