Research Title: Operational Efficiency and The Adoption of Accounting Information

System (AIS): A Comprehensive Review of The Banking Sectors

Questions to ask when critiquing a research paper:

1. What are the research questions or hypothesis?
• Identifying the relationship of the accounting information systems and the
operational efficiency in banking sectors.
• To recommend for policy consideration.

2. Describe the sample used in this study.

• None / Not Indicated

3. Describe the reliability and validity of all the instruments used.

• None / Not Indicated

4. What type of research is this?

• Comprehensive Review of RL
• Article review about AIS and organizational performance in banking sector

5. How was the data analyzed?

• None / Not Indicated

6. What are the major findings?

• It has been confirmed in this regard that the implementation of a proper
Accounting Information System is a competitive advantage. Indeed, causal
links between the accounting information system and operational efficiency
have been established

How to critique a research paper:

➢ Start with a brief description and analysis of the strengths and weaknesses of the
research design and methodology and then critically review the presentation and
interpretation of the findings and the researchers’ conclusions.

a. Describe – give the reader a sense of the writer’s overall purpose and intent.
b. Analyze – examine how the structure and language of the text convey its meaning.
c. Interpret – state the significance or importance of each part of the text.
d. Judge/Evaluate – make a judgement of the works worth or value.
Research Title: The Impact of Accounting Information System on the Financial
Performance in Selected Private Companies in Arusha, Tanzania

Questions to ask when critiquing a research paper:

1. What are the research questions or hypothesis?

• What are the demographic characteristics of accounting and financial practitioners
in selected private companies in Arusha Tanzania?
• What factors affecting the adoption of Computerized accounting system at
selected private companies in Arusha?
• What is the relationship between computerized accounting system and financial
performance at selected private companies in Arusha?

2. Describe the sample used in this study.

• The population was generated from the number of employees working in the
accounting and financial department in 10 private companies located in Arusha
region. The 10 private companies were randomly selected in Arusha region. The
population was 71 personnel working in the accounting and finance department.

3. Describe the reliability and validity of all the instruments used.

• Cronbach Coefficient Alpha was used to determine the reliability of the research
instrument. At the same time, content validity, construct validity and face validity
was used to determine the overall validity of the research instrument. The results
indicates reliability of the survey.

4. What type of research is this?

• Descriptive-exploratory Research Design

5. How was the data analyzed?

• Descriptive and inferential statistics were applied in data analysis. Specifically,
descriptive statistics was used to analyze the demographic characteristics of the
research participants. On the other hand, inferential statistics was applied to
analyze question 2 and 3. Furthermore, Pearson correlation was used to determine
the relationship between computerized accounting system and the financial
performance in selected private companies in Arusha Tanzania.

6. What are the major findings?

• The findings indicated that cost and management support are significant
contributors toward the implementation of computerized accounting system for
selected private companies in Arusha Tanzania.

Conclusion:

Based on the findings of this study, the following are the

 conclusion and recommendations. Based on the findings of this study, the
following are the conclusion and recommendations.
1. Cost and management support is the major determinant for the adoption of
computerized accounting system for selected private companies in Arusha Tanzania..
2. Technology also is a another important factor to considered in the adoption of
computerized accounting statement for selected private companies in arusha Tanzania
3. There is a significant relationship between cost, technology, personnel
perception, management support, business size, infrastructure for the adoption of
computerized accounting system and the financial performance of selected private
companies located in Arusha Tanzania.
4. There is no significant relationship between the ease of use or external
environment that influence the adoption of computerized accounting system and financial
performance of selected private companies located in arusha Tanzania
Research Title: The Role of Accounting Information System and Knowledge
Management to Enhancing Organizational Performance in Iraqi SMEs

Questions to ask when critiquing a research paper:

1. What are the research questions or hypothesis?
• H1: The use of AIS has a positive influence on organizational performance.
• H2: The use of AIS has a positive influence on KM capabilities.
• H3: KM capabilities have a positive influence on organizational
performance.
• H4: KM capabilities mediate the relationship between AIS and
organizational performance.

2. Describe the sample used in this study.

• Judgement Sampling – a non-probability of the purposive sampling
technique

3. Describe the reliability and validity of all the instruments used.

• A pilot study was used to obtain reliability before distributing the
questionnaires, and 35 questionnaires were used to measure the validity
and reliability. The result of pilot analysis showed all variables within
acceptable level of 0.70 for Cronbach’s alpha values.

4. What type of research is this?

• Descriptive Quantitative Research

5. How was the data analyzed?

• PLS-SEM
• RMSEA & CFI – model test

6. What are the major findings?

• H1: The results revealed that the AIS had a positive and significant influence
on organizational performance, supporting H1. This result is consistent with
Ismail and King and Soudani. This result may reflect that the managers and
owners believed in the reliability of data generated from the system. Thus,
the chances of the information being error-prone are reduced. In addition,
they depend on AIS to provide timely information to make sound decisions
concerning financial statements and managerial reports.
• H2: The H2 result shows that the AIS had a positive influence on KM
capabilities. This result contradicts Wang et al. as their result did not find a
significant and direct relationship between IT support for knowledge
 management and firm performance. This may be because of the mediation
through the knowledge-based dynamic concept related to absorption,
storage, creation, and knowledge application. The second reason is that the
researchers focused only on manufacturing industries, which is a different
sample than the current study where AIS has a positive influence on KM
capabilities. One reason is that most managers or owners have complete
control of their firms in terms of decision-making and optimal exploitation of
the AIS and KMC to improve performance.
• H3: The H3 result shows that KM capabilities had a positive influence on
organizational performance, which aligns with Tseng. The positive result
reflects that this variable can assist managers and owners in improving firm
performance. In addition, the advantage of the use of KM capabilities in
SMEs could provide a distinct ability to enhance the performance of firms.
• H4: The H4 result of the indirect path showed that KM capabilities partially
mediated between AIS and organizational performance. That is because
KM capabilities can depend on information technology and allow for the
integration of information and knowledge to make appropriate decisions for
the firm and improve communication, innovation, and business processes.
This result is supported by Pérez-López and Alegre and Tanriverdi.
• This empirical study presents a distinguished contribution by explaining the
role of AIS and KM capabilities in enhancing organizational performance.
The current study has shown the actual need to enhance organizational
performance for SMEs in Iraq through the support of AIS and the optimum
exploitation of KM capabilities. By considering these factors, SMEs can
minimize the threat of competitive pressure in the business environment.

How to critique a research paper:

➢ Start with a brief description and analysis of the strengths and weaknesses of the
research design and methodology and then critically review the presentation and
interpretation of the findings and the researchers’ conclusions.

e. Describe – give the reader a sense of the writer’s overall purpose and intent.
f. Analyze – examine how the structure and language of the text convey its meaning.
g. Interpret – state the significance or importance of each part of the text.
h. Judge/Evaluate – make a judgement of the works worth or value.
Research Title: Accounting Information System and Financial Performance of Deposit
Money Banks in Nigeria

Questions to ask when critiquing a research paper:

1. What are the research questions or hypothesis?
• To examine the effect of Accounting Information System (AIS) on financial
performance of DMBs in Nigeria.
• H0: There is no significant effect of accounting information system on
financial performance of DMBs in Nigeria.

2. Describe the sample used in this study.

• Purposive – Population
• Random – Sample

3. Describe the reliability and validity of all the instruments used.

• Passed the reliability and validity test

4. What type of research is this?

• Descriptive Survey Research Design

5. How was the data analyzed?

• Descriptive and Inferential Statistics
• Wald statistics (Coefficient sign and statistical magnitude

6. What are the major findings?

• The study rejects the null hypothesis that there is no significant effect of
accounting information system on financial performance of DMBs in
Nigeria.

How to critique a research paper:

➢ Start with a brief description and analysis of the strengths and weaknesses of the
research design and methodology and then critically review the presentation and
interpretation of the findings and the researchers’ conclusions.

i. Describe – give the reader a sense of the writer’s overall purpose and intent.
j. Analyze – examine how the structure and language of the text convey its meaning.
k. Interpret – state the significance or importance of each part of the text.
l. Judge/Evaluate – make a judgement of the works worth or value.
Research Title: The Effect of Accounting Information System on Organizational
Performance in Jordanian Industrial SMEs: The Mediating Role of Knowledge
Management

Questions to ask when critiquing a research paper:

1. What are the research questions or hypothesis?
• H1: Accounting information system (AIS) positively influences knowledge
management.
• H2: Accounting information system positively influences organizational
performance.
• H3: Knowledge management positively influences organizational
performance.
• H4: Knowledge management mediates the relationship between AIS and
organizational performance.

2. Describe the sample used in this study.

• Purposive Sampling*

3. Describe the reliability and validity of all the instruments used.

• The Cronbach’s alpha coefficient was also calculated to examine the scales’
internal reliability as suggested by Osman et al.(2014). The coefficient alpha
of the scales ranged from 0.902 to 0.972 indicating that all sub-scales were
higher than the least acceptable reliability level (i.e., 0.7).

4. What type of research is this?

• Correlational Research Design

5. How was the data analyzed?

• Principal Component Analysis
• Normalized Varimax Rotation
• Bartlett’s sphericity test
• Kaiser-Meyer-Olkin index
• Pearson’s Correlation Analysis

6. What are the major findings?

• H1 – The AIS direct and significant relationship with organizational
performance was revealed without the effect of knowledge management as
proposed in the first hypothesis, it explained 35.7% of the total variance.
More specifically, a positive and significant impact was found from AIS to
 organizational performance (std. beta=0.397, p<0.05) indicating that H1 is
supported.
• H2 – AIS was found to significantly relate to knowledge management (std.
beta=0.471, p<0.01) explaining 40.8% of the total variance, indicating
support for H2.
• H3 – In comparison to Model 1, the incremental change in adjusted R-
Square was significant and large (16.4%, p<0.001) indicating that
knowledge management significantly and directly impacts organizational
performance (std. beta=0.480, p<0.001).
• H4 – the relationship between AIS and organizational performance was
found to be fully mediated by knowledge management, explaining the lack
of significant effect after the addition of performance in the model. Hence,
the proposed mediating model (H4) is also supported.

Conclusion: According to the results, knowledge management was significant in

mediating the relationship between AIS and organizational performance, and it is only
when knowledge management is improved that AIS can significantly influence
organizational performance, indicating support for the mediating model.

How to critique a research paper:

➢ Start with a brief description and analysis of the strengths and weaknesses of the
research design and methodology and then critically review the presentation and
interpretation of the findings and the researchers’ conclusions.

m. Describe – give the reader a sense of the writer’s overall purpose and intent.
n. Analyze – examine how the structure and language of the text convey its meaning.
o. Interpret – state the significance or importance of each part of the text.
p. Judge/Evaluate – make a judgement of the works worth or value.
Research Title: Implementation of Accounting Information Systems, Management
Information Systems and Performance Measurement Systems on Managerial
Performance at Pt. Indonesia Nippon Steel Pipe

Questions to ask when critiquing a research paper:

1. What are the research questions or hypothesis?
• H1: Implementation of Accounting Information Systems has an effect on
Managerial Performance
• H2: Implementation of Management Information System has an effect on
Managerial Performance
• H3: Implementation of Performance Measurement System has an effect on
Managerial Performance

2. Describe the sample used in this study.

• In this study, researchers used a non-probability sampling technique using
purposive sampling
3. Describe the reliability and validity of all the instruments used.
• The research instrument is measured by a Likert scale

4. What type of research is this?

• Quantitative descriptive approach

5. How was the data analyzed?

• Structural Equation Model (SEM)
• Partial Least Square (PLS) with Smart PLS Version 3 software

6. What are the major findings?

• Hypothesis 1 Accounting Information System on Managerial Performance.
The Accounting Information System has a t-statistic value of 3.303 > 1.96,
p-value 0.001 < 0.05 and original sample (estimate) 0.281, so H1 is
accepted, meaning that the Accounting Information System has a positive
and significant effect on managerial performance.
• Hypothesis 2 Management Information Systems on Managerial
Performance Management Information System has a t-statistic value of
2.277 > 1.96, pvalue 0.023 < 0.05 and original sample (estimate) 0.247, so
H2 is accepted, meaning that the Management Information System has a
positive and significant effect on managerial performance.
• Hypothesis 3 Performance Measurement System on Managerial
Performance. The Performance Measurement System has a t-statistic
value of 7.270 > 1.96, p-value 0.000 < 0.05 and original sample (estimate)
 0.556, so H3 is accepted, meaning that the Performance Measurement has
a positive and significant effect on managerial performance.

Conclusions:
• Implementation of Accounting Information Systems has an influence on
Managerial Performance at PT. Indonesia Nippon Steel Pipe. This means that the
Accounting Information System at PT. Indonesia Nippon Steel Pipe has been
effective and in accordance with the needs of the organization so as to improve
managerial performance.
• Implementation of Management Information Systems has an influence on
Managerial Performance at PT. Indonesia Nippon Steel Pipe. This means that the
better the implementation of the Management Information System, the better the
Managerial Performance. Management Information System is a system that has a
function as a forum for planning targets to be achieved by the company in the
future, compiling activities, practicing and supervising activities from the planned
implementation to stay on track. If the goals and objectives of the organization
have been achieved, it will improve the performance of the manager himself.
• Implementation of the Performance Measurement System has an influence on
Managerial Performance at PT. Indonesia Nippon Steel Pipe. Performance
Measurement System is the process of recording and measuring the achievement
of the implementation of activities in the direction of achieving the mission through
the results displayed usually in the form of products, services, or processes. The
better the Performance Measurement System, the higher the Managerial
Performance.
Research Title: Investigating the Impact of Accounting Information System (AIS) on the
Organizational Performance: Government and Non-government Banks of Bangladesh

Questions to ask when critiquing a research paper:

1. What are the research questions or hypothesis?
• H o1: There is no significant impact of the accounting information system
on the performance of government banks in Bangladesh.
• H p1: There is a significant impact of the accounting information system on
the performance of government banks in Bangladesh.
• H o2: There is no significant impact of the accounting information system
on the performance of non-government banks in Bangladesh.
• H p2: There is a significant impact of the accounting information system on
the performance of non-government banks in Bangladesh

2. Describe the sample used in this study.

•
3. Describe the reliability and validity of all the instruments used.
• The independent and dependent variables were rated on a five-point Likert
scale with responses ranging from strongly disagree to strongly agree.

4. What type of research is this?

• Correlational Research Design

5. How was the data analyzed?

• Regression analysis

6. What are the major findings?

The data analysis section reveals that there is a significant impact of the
accounting information system on the performance of government and non-
government banks in Bangladesh. However, by comparing the regression analysis
of government and non-government banks it is clear that the performance of
government banks is influenced by AIS more than the non-government banks.

Conclusion: The impact of AIS on the performance of both government and non-
government banks in Bangladesh is significant. However, the results are statistically
relevant but this may not be in a real sense. Generalization of the findings of the study
may become biased depending on the environment, culture, and working methods of
different regions or countries. There is no doubt that AIS has a significant impact on the
performance of every organization, but the frequency of using modern technologies and
methods for accounting purposes is not updated enough in Bangladesh to cope with the
global scenario.
Research Title: Effect of Accounting Information System on Financial Performance of
Firms: A Review of Related Literatures

Key points and findings in evaluation of the Effect of AIS

Financial Performance- Adequate evidence of the relationship between these AIS and
financial performance

Timeliness and Transparency- essential and crucial part in determining the relevance
of AIS to make prompt review. Timely institutional financial reporting is an
important qualitative element and an essential component of financial
performance and facilitates the ease of auditing.

Empirical Review - recommends that small scale businesses should adopt these
systems in their business management and policy makers should come up with
policies and guidelines that will facilitate the implementation of these systems in
the business environment.

Contingency Theory- AIS should be designed in a flexible manner so as to consider

the environment and organizational structure confronting an organization. AIS
also need to be adapting to the specific decisions being considered. In other
words, accounting information systems need to be designed within an
adaptive framework.

Activity Theory- Argue that acceptance of technology is. It largely aligns itself with the
broad humanistic aims and the methods of the socio-technical approach.

What type of research is this?

• Exploratory Research Design

Conclusion: Findings revealed that accounting information system has a significant

relationship with knowledge and understanding of managers and accountants, decision
making, financial performance and organizational resources. The study concluded that
there is a positive relationship in Knowledge and understanding of managers and
accountants, decision making, financial performance and organizational resources.
Research Title: The Effect of Accounting Information System on the Decision-Making
Process of Addis Ababa City Electric Utility’s

Questions to ask when critiquing a research paper:

2. What are the research questions or hypothesis?

• H0: AIS has no significant effect on decisions making process.
• H1: AIS has a significant effect on the decision-making process.
• Ha0: Inventory management has no significant effect on the decision-making
process.
• Ha1: Inventory management has a significant effect on the decision-making
process.
• Ha0: Bill collection (sales) has no significant effect on the decision-making
process.
• Ha2: Bill collection (sales) significant effect on the decision-making process.
• Ha0: Financial statement has no significant effect on decisions- making
process.
• Ha3: Financial statement has a significant effect on decisions- making
process.
• Ha0: Internal control system has no significant effect on the decision-making
process.
• Ha4: Internal control system has a significant effect on the decision-making
process.

3. Describe the sample used in this study.

• The researcher used a random sampling technique and distributed
questionnaires to the Addis Ababa City Electric Utility staff and used Pearson
correlation and linear multiple regression to check the relationship and effect
between the variables respectively.

4. Describe the reliability and validity of all the instruments used.

• This study addressed content validity in terms of the review of related
literature and modification of instruments from other studies.
• Cronbach's alpha statistics are used to evaluate the questionnaire's
reliability.

5. What type of research is this?

• Descriptive and Explanatory Research Designs

6. How was the data analyzed?

• Inferential Statistics Analysis: both Correlation and Multiple Regression
Analysis
 7. What are the major findings?
• Ha1: Inventory management has a significant effect on the decision-making
process; is accepted. Thus, the null hypothesis is rejected.
• Ha2: Bill collection (sales) significant effect on the decision-making process;
is accepted. Thus, the null hypothesis is rejected.
• Ha3: Financial statement has a significant effect on decisions- making
process; is accepted. Thus, the null hypothesis is rejected.
• Ha4: Internal control system has a significant effect on the decision-making
process; is accepted. Thus, the null hypothesis is rejected.

Conclusion:

Based on the research into how Addis Ababa City Electric Utility's accounting
information system affects decision-making, the timely and accurate creation of high-
quality accounting information and the dissemination of that information to decision-
makers depend on the accounting information system. Existing literature provides support
for the link between AIS and decision-making, but it's vital to emphasize that further
research is needed to look at any confounding variables. This study demonstrated a
substantial correlation between the use of accounting information and decision-making,
indicating that doing so will improve management decisions. As a result, it may be said
that the accounting information system influences decision-making. Based on the results,
this study recommends companies use accounting information systems (AIS) for better
internal control, financial statement, inventory management, and bill collection to improve
decision-making and increase organizational performance. Therefore, it is better for
management to adopt AIS, monitor its use, and enhance decision-making.
Research Title: Impact of Accounting Information System on Organizational Performance: Private
Commercial Banks of Bangladesh.

Questions to ask when critiquing a research paper:

1. What are the research questions or hypothesis?
• H0: There is no significant effect of the accounting information system on the
organizational performance of commercial banks in Bangladesh

2. Describe the sample used in this study.

• Purposive Sampling

3. Describe the reliability and validity of all the instruments used.

• Primary data were used to meet the purpose of the study. An interview through a
structured questionnaire was conducted to collect the primary data from 200 chief
financial officers, senior managers, and chief accountants of the banks.

4. What type of research is this?

• Correlational Research Design

5. How was the data analyzed?

• Regression Analysis

6. What are the major findings?

• The null hypothesis is rejected, representing a significant impact of the accounting
information system on the organizational performance of commercial banks in
Bangladesh. Collinearity Statistics is tested to determine whether there is any co-
linearity problem in data. Higher VIF indicates issues of multi-collinearity. According to
the rule, VIF

Conclusion: AIS significantly impacts the organization's performance by contributing to profitability,

information quality, and decision-making ability.
Research Title: Management accounting information system and intellectual capital: a
way to increase SME’s business performance

Questions to ask when critiquing a research paper:

3. What are the research questions or hypothesis?

• H1: The application of management accounting information system (MAIS) has a
positive effect on business performance.
• H2: The application of management accounting information system (MAIS) has a
positive effect on intellectual capital.
• H3: Intellectual capital (IC) has a positive effect on business performance.
• H4: The application of management accounting information system (MAIS)
positively affects business performance through intellectual capital.

4. Describe the sample used in this study.

• The population in the study was SME in East Java claimed as green business.
This study send mail to SME listed in SME directory from Office of Cooperatives
and Small and Medium Enterprises in East Java (Dinas Koperasi and UKM
Provinsi Jawa Timur) under certain criteria. The mail sends to 428 SME that match
the criteria, but only 113 send back the questionnaire.

5. Describe the reliability and validity of all the instruments used.

• From the test, the construct reliability value of all variables in this study were
reliable.
• The data model tested in the study had qualified the criteria and proved that
the construct on the model had discriminant validity.

6. What type of research is this?

• Descriptive Research Design

7. How was the data analyzed?

• The data were complemented by statistical analysis using SMART PLS to
test the mediation role of intellectual capital.

8. What are the major findings?

• The paper provided empirical evidence that intellectual capital plays as a quasi
mediating for management accounting information system and business
performance relationship. This encouraged SME to optimize their IT usage to
maximize the benefit of implementing MAIS.

Conclusion:

Intellectual capital can be operated as a variable of direct causes but can also be
an indirect cause, according to the nature of quasi-moderating. As a result, there was a
gap in the development of similar studies on the trend of intellectual capital in the future.
This study should shed light on how intellectual capital management affected
management accounting and information systems, as well as corporate performance. The
findings implied that managers may improve the design and execution of accounting
systems, as well as their business performance. This project can help the company's
innovation strategy, which had an impact on the bottom line. The findings of this study
support two points: (1) organizations must be more proactive in product and process
innovation in order to remain competitive in the global marketplace; and (2) managers
must create intangible assets such as intellectual capital in the knowledge economy.
Research Title: Impact of Accounting Information Systems (AIS) on Organizational Performance: A
case Study of TATA Consultancy Services (TCS) - India

Questions to ask when critiquing a research paper:

1. What are the research questions or hypothesis?
• There is no significant relationship between accounting information systems and the
organizational performance.
• There is no significant relationship between overall financial performance of the organization
and effectiveness accounting information system.
• Return on investment (ROI) of the organization has no significant relationship with the
effectiveness accounting information system

2. Describe the sample used in this study.

• Purposive Sampling*

3. Describe the reliability and validity of all the instruments used.

• Cronbach's alpha coefficient was calculated by the software SPSS22. If Cronbach's alpha value is
higher than 0.7, it indicates good reliability of the questions posed

4. What type of research is this?

• Correlational Research Design

5. How was the data analyzed?

• Descriptive Statistics; Central Tendency and Variability
• Kolmogorov-Smirnov Test

6. What are the major findings?

• After analysis of data find the significant relationship between AIS and influence factors on the
organization, after analysis of three groups in finance managers, managers using AIS and non-
financial executives with hypothesis (H1, H2, H3) for each group, researcher find the positive
relationship.

Conclusion: Significant relationship between AIS and influence factors on the organization, after
analysis of three groups in finance managers, managers using AIS and non-financial executives.
Research Title: Impact of Accounting Information System on Organizational
Performance: A Study of SMEs in the UAE

Questions to ask when critiquing a research paper:

1. What are the research questions or hypothesis?
• H1: There should be a positive impact of accounting managers’ knowledge of
accounting information system implementation.
• H2: There should be a positive impact of top management support on
accounting information system implementation.
• H3: There should be a positive impact of accounting information system
implementation on performance management.
• H4: There should be a positive impact of accounting information system
implementation on organizational performance

3. Describe the reliability and validity of all the instruments used.

• 5-point Likert scales, ranging from strongly disagree to agree strongly. Self-
administered survey method and emails are used for gathering responses
from the managerial personnel of the firms. This study uses SPSS for
producing the frequency distribution, Cronbach Alfa values and descriptive
statistics of data.

4. What type of research is this?

• Descriptive Statistics

5. How was the data analyzed?

• Regression Analysis

6. What are the major findings?

• To conclude, all the relations are significant with P-value below 0.01.
Based on these estimates, all the relationships are positive and
significantly impacting as per hypothesized relations.

Conclusion: AIS enhances performance management in

an organization. Through AIS, management obtains useful information and uses it in
decision making and strategy building for achieving the organizational goals and
objectives
Research Title: Role of Emerging Technologies in Accounting Information Systems for
Achieving Strategic Flexibility through Decision Making Performance: An Exploratory
Study Based on North American and South American Firms

Questions to ask when critiquing a research paper:

1. What are the research questions or hypothesis?
• H1. The strong IS infrastructure integration enhances IS-enabled strategic
enterprise management practices.
• H2. IS-enabled strategic enterprise management practices improve
decision-making performance.
• H3. IS-enabled strategic enterprise management practices mediate the
relationship between IS infrastructure integration on decision-making
performance.
• H4. Decision-making performance intermediates the relationship between
IS-enabled SEM practices on strategic flexibility in innovation.
• H5. Effects of IS infrastructure integration on strategic flexibility in innovation
are serially mediated by IS-enabled SEM practices and decision-making
performance.
• H6. There is a moderation of natural countries in the relationship of the
proposed model research.
• H7: The occurrence of heterogeneity impacts the association of the
proposed framework in the research.

2. Describe the sample used in this study.

The data was gathered from Brazilian and US organizations by convenience
sampling method.

3. Describe the reliability and validity of all the instruments used.

Reliability was analyzed checking Cronbach Alpha threshold value 0.70,
indicating acceptance of construct reliability (Fornell & Larcker, 1981).
The discriminant validity was inspected in three ways; First, it was verified
if each construct’s AVE square root values are higher than its maximum
association with any other construct (Fornell–Larcker criterion). Second, it was
verified if each indicator’s outer loading was greater than its cross-loadings with
other constructs (Bido & Silva, 2019) (Appendix 1). The heterotrait–monotrait ratio
(HTMT) was analyzed, and their values were below 0.85, indicating discriminant
validity (Hair et al., 2017; Henseler et al., 2015).

4. What type of research is this?

•
 5. How was the data analyzed?
The SEM based on partial least square method (PLS-SEM) has been used
by SmartPLS version 3.3.3.
6. What are the major findings?
The outcomes of the study reflected that IS infrastructure integration (ISII)
influences strategic flexibility in innovation (SFI) by the serial mediation of IS-
enabled strategic enterprise management (IS-SEM) practices and decisionmaking
performance (DMP).

Conclusion: There is significant link that support Information Systems Infrastructure

Integration results in Strategic Flexibility in Innovation. And Information Systems Strategic
Enterprise Management and Decision-Making performance play mediated role in the
process.
Research Title: The Impact of Accounting Information Systems on Performance
Management in the Banking Sector

Questions to ask when critiquing a research paper:

1. What are the research questions or hypothesis?
• H1: There is a positive relationship between the results of Total Assets and
the ROE
• H2: There is a positive relationship between the results of the Operating
Assets and the ROE
• H3: There is a positive relationship between the results of Total Liabilities
and the ROE
• H4: There is a positive relationship between the results of Earnings after
Tax and the ROE

2. Describe the sample used in this study.

The research used purposive sampling to content analyze the financial
statements of six major commercial banks in Thailand from 2011-2019.

3. Describe the reliability and validity of all the instruments used.

•
4. What type of research is this?
• Correlational Research Design

5. How was the data analyzed?

• Descriptive statistics
• Normality tests
• Multicollinearity test
• Autocorrelation assumption
• Homoscedasticity test

6. What are the major findings?

The findings of this study indicated there is a positive and significant
relationship between Total Assets, Operating Assets and Earnings After Tax,
which is a representation of the application of the AIS with the Management
Performance.
Similarly, the findings of this paper indicated that there is a positive
relationship between the results of AIS application (Earning after Tax) and the
Performance Management (ROE). This corroborates the findings of Ahmad and
Al-Shbiel (2019) who investigated the effects of AIS on the organizational
performance in Jordanian SMEs. Their findings indicated that AIS has a significant
 and positive effect on organizational performance. Their study had an implication
that firms that use AIS have a higher likeliness to achieve a higher level of
management performance as compared to the firms that do not.

Conclusion: The findings from the research revealed that Total Assets, Operating
Assets, and Earnings after Tax have a positive and significant effect on the Return on
Equity.
Subsequently, Total Liabilities were found to have a negative and significant
relationship with Return on Equity. Generally, the study found that AIS has a significant
and positive effect on the performance management and recommends that AIS should
be considered a critical aspect if the growth in performance management and long-term
viability of the business entity is a priority. The significance of this study has further
highlighted the benefits of the application of AIS to businesses, and how they can be used
to show the financial position of an organization.
Research Title: THE IMPACT OF ACCOUNTING INFORMATION SYSTEM ON
ORGANIZATIONAL PERFORMANCE: EVIDENCE FROM
BANGLADESHI SMALL & MEDIUM ENTERPRISES

Questions to ask when critiquing a research paper:

What are the research questions or hypothesis?
RQ 1: What is the role of Accounting Knowledge (AK) on Organizational Performance (OP)?
RQ 2: What is the role of Management Support (MS) on Organizational Performance (OP)?
RQ 3: What is the role of Record Keeping Performance (RKP) on Organizational
Performance (OP)?

Describe the sample used in this study.

The study population included the top and mid level managers working at different SMEs
located in the city of Dhaka, Chittagong, Khulna and Rajshahi. The questionnaire was
distributed to 850 employees working at 341 different SMEs. Among the returned
questionnaires, 47 questionnaires were found incomplete and faulty. Those questionnaires
have been rejected from the study sample. Therefore, the final sample size stood to 803.

Describe the reliability and validity of all the instruments used.

Composite reliability (CR) values ranging from 0.86 to 0.95 that have crossed the suggested
value of 0.70 (Hair et al., 1998). On the other hand, in order to study the reliability (internal
consistency) of the variables, this paper utilized Cronbach’s alpha coefficient and composite
reliability (CR) value. The results further indicates all Cronbach’s alpha values have
exceeded the cutoff value (0.60). Hence, the questions used in the survey are reliable and
valid in order to meet the research objectives.

What type of research is this?

Quantitative and Deductive Reasearch

How was the data analyzed?

● Pearson's Correlation Coefficient
● Regression Analysis

What are the major findings?

From the analysis, it can be summarized that all the three independent variables has
got positive F values indicating that all of those variables has positive relationships with the
dependent variable, organizational performance (OP).

Conclusion:
Indeed, AIS has become an unavoidable organ for many organizations. Even though having
some limitations, the benefits of utilizing AIS are enormous. For achieving a better quality of
working environment, rapid and successful sharing of information and most prominently, to
hold the potential organizational requirements, executives ought to discover ways on
integrating with this gift of science and technology; and make the best out of it in order to
attain competitive benefits through the optimum use of resources.The highlighted roles of
AIS can influence greatly on achieving organizational performance. But it should also be
noted that AIS can provide only information that are necessary, it is the managers or
executives who should decide whether to use these information efficiently or not.
Research Title: How Information Technology and User Competence Affect the Quality of
Accounting Information Through the Quality of AIS

Questions to ask when critiquing a research paper:

What are the research questions or hypothesis?
1) How much influence information technology has on the quality of AIS
2) How much influence user competence has on the quality of AIS; and
3) How much influence the quality of AIS has on the quality of accounting information.

Hypotheses:
H1: Information technology effects on the quality of AIS.
H2: User competence effects the quality of the accounting information system.
H3: Quality of accounting information systems affects the quality of accounting information.

Describe the sample used in this study.

The minimum number of samples based on the Slovin formula is 73 universities.
Questionnaires were distributed to 77 universities selected using the stratified random
sampling method, with the target units of observation: people involved in the process of
preparing and in charge of financial statements at the university, namely: financial managers,
heads of accounting and finance divisions/sub-sections, and accountants. There were 60
universities that returned the questionnaire with a total of 95 respondents from
the intended observation unit.

Describe the reliability and validity of all the instruments used.

Based on the results of the validity test, it can be concluded that the indicators used to
measure the concept of information technology, user competences, accounting information
systems and the quality of accounting information are valid.

What type of research is this?

Descriptive Research

How was the data analyzed?

● Descriptive Analysis
● Verification Analysis

What are the major findings?

The results of the study prove empirically that the accounting information system at
accredited universities in Riau and Riau Islands has not been qualified. This is illustrated in
the descriptive analysis where the system is not yet integrated, inflexible and unreliable. The
system has not been integrated, because there is a gap, namely: the college accounting
information system has not been connected to the system in the related organization. In
addition, the use of data by the accounting department from other departments has not been
done automatically, so the data entry process is still done manually.
The accounting information system is inflexible, proven empirically because the accounting
information system of higher education institutions does not provide alternative features to
meet the choice of information provision required by users.
H1: Information technology is a contributing factor to the inadequate quality of accounting
information systems, as in the results of hypothesis testing, where information technology
significantly affects the quality of accounting information systems. And the magnitude of the
effect is at a moderate value, amounting to 0.55. Then the correlation results show that there
is a positive relationship between the two, where any improvement in the quality of
information technology used will improve the quality of the accounting information system.

H2: The results of this empirical test also prove that user competence significantly affects the
quality of the accounting information system, and the direction of the relationship is positive
with a magnitude of 0.303. These results illustrate the importance of the role of user
competence for quality information systems, as expressed by Susanto (2013)

H3: The results of this study also prove that the quality of accounting information systems
has an effect on the quality of accounting information, and the direction of the relationship is
positive with a magnitude of 0.685. This proves that improving the quality of the accounting
information system can improve the quality of information produced, as well as confirming
the opinion of Stair & Reynold (2012), that an accounting information system that has a
flexible, accessible and efficient quality will present information in a timely manner.

Conclusion:
Information technology and user competence affect the quality of the AIS for accredited
higher education institutions in Riau Province and Riau Islands. The quality of the AIS affects
the quality of accounting information needed for decision makers. The weak quality of the
AIS for higher education institutions in Riau and Riau Islands Provinces is due to the fact
that the information system used is not yet integrated, inflexible and unreliable, so that it has
an impact on the quality of accounting information produced.

To improve the quality of AIS requires the role of information technology and competent
system users, so as to produce quality accounting information.The results of this study are
able to solve the problem of not quality of AIS at accredited higher education institutions in
Riau and Riau Islands Provinces by using the right information technology and competent
resources in their fields.
Research Title:
The Influence of Accounting Information System on the Organizational Performance Among
SMEs in Tagum City

Questions to ask when critiquing a research paper:

What are the research questions or hypothesis?
1. To assess the level of accounting information system among SME’s in terms of:
1.1 system quality;
1.2 information quality; and
1.3 system threats

2. To determine the level of organizational performance among SME’s in terms of:

2.1 Organizational Efficiency
2.2. Cost Reduction
2.3 Quality of Decision Making

3. To determine the significant relationship between the accounting information sys-

tems and organizational performance among SME’s in Tagum City.

The study's hypothesis will be tested at a 0.05 level of significance, stating no significant
relationship between accounting information systems and organizationalperformance
of SME’s. There is no domain in the accounting information system that significantly
influences organizational performance of SME’s.

Describe the sample used in this study.

The research respondents are the small-medium-sized enterprises throughout Tagum City
that currently utilize accounting information systems in their operations and financial
transactions. A total of 240 SMEs around the city specifically engage in manufacturing,
trading, and service enterprises.

Describe the reliability and validity of all the instruments used.

The researcher used a Systematic Sampling. In the future, selected small-medium
enterprises have to answer the survey questionnaire to collect and obtain the data
necessary for the study.

What type of research is this?

Quantitative Reasearch

How was the data analyzed?

Descriptive-Correlational Method

What are the major findings?

RO1: Level of Accounting Information among SMEs in Tagum City
The Accounting Information System indicator strongly agreed and with the highest mean
was the System Quality. The findings implied that improvement in the quality of the
account-
ing information system led and resulted in significant improvement in the organizational
performance among SMEs in Tagum City.
Regarding the Information Quality in Accounting Information System that was strongly
agreed, the respondents displayed a favorable response which implied that an escalation of
quality information produced by the system resulted in significant growth in the
organizational performance of the small-medium enterprises in Tagum City.
Moreover, the System Threats indicator of an Accounting Information System had the
lowest mean and low descriptive level. The finding revealed significant improvement in the
organizational performance among SMEs in Tagum City; however, it also means that an
increased threat in the accounting system resulted in a significant fall in the organization's
performance.

RO2: Level of Organizational Performance among SME’s in Tagum City

The Organizational Performance among SMEs in Tagum City that has strongly agreed was
the following: Cost Reduction, Organizational Efficiency, and Quality of Decision Making,
which implied that all these indicators with a very high mean, SMEs in Tagum City need to
embrace and adopt accounting information systems to improve the efficacy in their
operations, reduce operational expenses, generate timely reports free from human error, and
provide quality of decision-making. Also, it realized that employees' knowledge of the
accounting information system must be uplifted and trained to ensure the effectiveness of
integrating the system.

The very high level of organizational efficiency indicated that organizational performance
was positive. It means that the firm has oriented towards the successful transformation of
inputs into outputs. The viewpoint of Teru et al. (2017) was somewhat associated with the
result. He stated that when the firm's internal controls are efficient, it increases performance,
improves accounting information dependability, and satisfies internal and external users.

Similarly, respondents also displayed a very high level to cost reduction. A very high rating
means that the cost reduction indicator of the level of organizational performance among
SMEs in Tagum City was positive. It implied that installing a computerized accounting
information system helped firms cut costs and has potentially reduced the operational cost
and enhanced efficiency in the firm's organizational performance. The result, interconnected
to the research of Lawal (2017), showed that for a company to enjoy higher profit growth, it
must focus on creating high-quality goods and services, placing a high value on control, and
decreasing costs to an acceptable level.

In the same manner, the respondents had a very high level of decision-making quality. It
was described as very high, which means that the items indicated were positive in SMEs'
organizational performance in Tagum City. It means that accounting information systems
have influenced decision-making and improved the firm organizational performance, which
has in line with the views of Avino (2013); he concluded that the effectiveness and efficiency
of organizational performance were influenced by the quality of decision-making of the
management.

RO3: Significance on the Relationship between Levels of Accounting Information System

and Organizational Performance among SME’s in Tagum City.
The results revealed that an accounting information system versus organizational
performance yields an R-value of 0.709, which means significant. The result was due to the
p-value of 0.000, lower than 0.05 levels of significance. It led to the decision that the null
hypothesis, which stated no significant relationship between accounting information systems
and organizational performance, was rejected.This further means that there was a
relationship between the two variables correlated.

Conclusion:
Based on the study findings, the level of accounting information systems among SMEs in
Tagum City was very high for system quality, very high for information quality, low for the
system threats, and high for the overall mean. It means that both an AIS indicator of system
quality and information quality has agreed, and the system threat disagreed.

However, the level of organizational performance among SMEs in Tagum City was very high
for the organiza-tional efficiency, cost reduction, quality of decision making, and the overall
mean. There has a significant relationship between accounting information systems and
organizational performance among SMEs in Tagum City.

The accounting information system significantly influences organizational performance

among SMEs in Tagum City, which in line with the study of Emad (2017), emphasized that
with increased organizational performance, managers should focus on implementing
accounting information systems that are best suited to their specific circumstances.
Research Title: The Impact of Accounting Information Systems On organizational
Performance of Manufacturing Companies in Erbil

Questions to ask when critiquing a research paper:

What are the research questions or hypothesis?
This study seeks to:
1) Examine the nature and significance of the interaction between accounting information
systems and organizational performance.
2) Offer suggestions on how best accounting information systems can be aligned to
effectively boost organizational performance.

Hypothesis:
H1: Accounting information systems has a significant positive effect on organizational
performance.

Describe the sample used in this study.

Convenience sampling approach was deemed as necessary for accomplishing the study
purposes and a convenience sample of 120 manufacturing companies in Erbil was selected.

Describe the reliability and validity of all the instruments used.

The selected variable elements shown in Table 1 shows that all the selected variables
had factor loading above 0.70 (Sarstedt, Ringle& Hair, 2017).Hence, the variables
were considered valid in explaining the impact of AIS on performance management
moderated by strategic management.

What type of research is this?

Quantitative Approach

How was the data analyzed?

● Factor Analysis
● Cronbach Alpha
● Structural Equation Modelling (SEM)

What are the major findings?

The results shown shows that there is a significant positive interaction between AIS and
organization performance of 0.331. Thus, we accept hypothesis 1 and contend that AIS is
instrumental for improving the accuracy of accounting information, enhancing data security,
the speed at which information is processed, the use and organisation of resources, and the
quality of decisions made (see Gelinas, Dull & Wheeler, 2014; Hall, 2015; Romney,
Steinbart& Cushing, 2015).
It is through improvements that organisations will observe positive changes in organisational
performance. This aligns with Rikhardsson’s (2017) propositions contending that AIS is
cost-effective and results in the adoption of better management practices that help in
boostingorganizational performance.

Conclusion:
The information established from the structural equation modelling results denoted that the
adoption of AIS increases organizational performance. This aligns with previous related
studies and suggests that AIS is instrumental for improving the accuracy of accounting
information, enhancing data security, the speed at which information is processed, and is
cost-effective. Besides, cost minimisation and revenue maximisation strategies are linked to
the quality of information processed using AIS through sales accounts, income statements,
cash flows statements etc. Moreover, AIS plays a vital role in organising and managing
organisational resources leading to improved productivity levels.

However, it is vital to acknowledge that the adoption of AIS can be costly in terms of training
and effort spent trying to teach employees how to familiarise themselves with AIS. This
aligns with previous suggestions contending that performance can be better enhanced from
this level training employees how to use AIS and dealing with challenges undermining the
effective use of AIS in organizations.