مجلة الدراسات المالية والمحاسبية والإدارية
Volume 10, Numéro 1, Pages 17-31
2023-06-18

Factors Affecting Accounting Information System’s Effectiveness And Efficiency



Authors : Benzitouni Nawel . Mehassouel Naamane .

Abstract

This study aims to investigate the fundamental factors affecting accounting information system’s effectiveness and efficiency. It shows that accounting information systems influenced by several factors, that can be either internal factors which are easy to control, or external factors represented in regulatory, economical, organizational, behavioral or technological factors. This study suggests that in order to ensure an effective accounting information system, firms should adapt with its environment by anticipating what will happen in the future, bureaucracy should be reduced, discussions at work should be encouraged, and lastly firms must Intensify efforts to obtain the best information technology structures, as it is an indispensable investment tool.

Keywords

Accounting information system ; effectiveness of accounting information system ; factors affecting accounting information system ; Performance of accounting information systems

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