Exploring the Impact of Information Technology on AIS

Ahmed A. Al-joubory


This paper explores how information technology has transformed Accounting Information System (AIS). Several innovations in information processing technology have brought about revolution in methodologies, techniques, quality and design of AIS. Increasing use of information technology has further fueled emergence of new processes, models and channels to communicate accounting information. There are a number of tangible reasons to consider information technology as a sophisticated tool for designing AIS. One of the crucial reasons is the enhancement of competitive advantage due to exploitation of the potential of information technology in accounting applications, especially, in the areas that are related to cost reduction and maximization of business profits. The transformations in accounting social system (matrix of accounting skills, literacy, and education) due to use of information technology have been researched and frame worked. The key feature of this paper is the statistical measurement of the physical transformation aspects in AIS, due to use of information technology. A survey of 338 professionals (accountants and executives) was used to test the design parameters of AIS, which have been affected by the use of information technology.


Information Technology, Accounting Information System (AIS), Accounting Processing System

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