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International Journal of Accounting and Management Information Systems
Published by Goodwood Publishing
ISSN : -     EISSN : 26562448     DOI : https://doi.org/10.35912/ijamis
Core Subject : Economy, Science,
Decision Sciences, Operations Research & Management Economics, Econometrics & Finance
The International Journal of Accounting and Management Information Systems (IJAMIS) is an international, peer-reviewed, and scholarly journal, which publishes well-developed articles that examine the rapidly evolving relationship between accounting and information technology as well as between management and information technology. A vital aim of IJAMIS is to bridge the gap between theory and practice of accounting and management information systems. The scopes of the journal include, but are not limited to, the following fields: 1. Integration of information systems planning into business plans 2. Business globalization and information technology 3. Relationship between information technology and organizational performance and structures 4. Enterprise-wide systems architectures and infrastructures 5. Electronic commerce and net-enabled organizations 6. Robustness and security of information-technology infrastructures 7. Information systems for competitive positioning 8. Business processes and management enabled by information technology 9. Business value of information technology 10. information resource management 11. Informational support of collaborative work 12. Knowledge management, organizational learning, and organizational memory 13. Systems sourcing, development, and stewardship in organizations 14. The human element in organizational computing 15. Data and knowledge based system architectures
Arjuna Subject : Bisnis, Menejemen, dan Akutansi (semua kategori) - Bisnis, Menejemen, dan Akutansi (Lain-Lain)
Articles 31 Documents
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Accounts payable turnover and firm performance of quoted manufacturing firms in Nigeria Oranefo, Patricia Chinyere; Egbunike, Chinedu Francis
International Journal of Accounting and Management Information Systems Vol. 1 No. 1 (2023): February
Publisher : Goodwood Publishing

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.35912/ijamis.v1i1.1247

Abstract

Purpose: The objective of this study is to ascertain the nexus of accounts payable turnover and firm performance of quoted manufacturing firms in Nigeria. Research methodology: This study adopted an ex-post facto research design. The sample comprised seventy-five non-financial firms quoted on the Nigerian Exchange Group (NGX). The study purposively selected all available non-financial firms during the study period: 2010-2019. This study utilized secondary sources of data, i.e., computed financial ratios from annual financial statements downloaded from the MachameRatios® database. The data were analyzed using multiple regression techniques. Results: There is a non-significant positive effect of the accounts payable turnover ratio on ROA (p=0.9729) and ROE (p=0.2669); and; a significant negative effect of the accounts payable turnover ratio on Tobin’s Q (p=0.0140). Conlusion:Accounts payable turnover has no significant effect on ROA and ROE but negatively affects Tobin’s Q. This highlights its limited impact on accounting returns but notable influence on market value. Strategic management of payables remains essential. Limitations: The limitation of the study is the failure to account for endogeneity concerns in firm performance studies. Contribution: The study contributes to the working capital management literature and specifically to the credit management axiom. It also showed a differential effect of APT on various firm performance proxies which have significant implications for managers, e.g., finance officers in corporations that intend to utilize the accounts payable turnover as a strategy to grow the performance of the firm in the short and long term.
Government COVID-19 stimulus package, SMEs' awareness, accessibility, and challenges in Cape Coast Amegayibor, Godson Kwame
International Journal of Accounting and Management Information Systems Vol. 1 No. 1 (2023): February
Publisher : Goodwood Publishing

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.35912/ijamis.v1i1.1330

Abstract

Purpose: This study analyzes the level of knowledge of the government's Covid-19 stimulus package among SMEs in the Cape Coast Metropolitan area. Research methodology: A quantitative and descriptive approach was employed. Using purposive sampling, 234 SMEs were selected. Data were collected through a structured questionnaire and analyzed using descriptive and inferential statistics via SPSS version 20. Results: The findings reveal that SMEs have a poor level of awareness and low access to the stimulus package. Additionally, political affiliation emerged as a significant barrier, along with other challenges in accessing support. Conclusion: Low awareness and limited access have hindered SMEs in Cape Coast from benefiting from the government’s Covid-19 stimulus package. Political factors and poor information flow were identified as key obstacles. More transparent and inclusive approaches are necessary to enhance support effectiveness during crises. Limitations: The study is limited in scope, focusing only on a single urban area. As the pandemic continues to affect business operations, broader research is recommended across wider regions. Contribution: The study reinforces the theoretical understanding that during a crisis like Covid-19, government intervention through financial support—explicit or implicit—is crucial to sustain the SME sector. It emphasizes the need for well-structured, inclusive policy implementation to enable SMEs to contribute effectively to national economic resilience.
Management Information System and Performance of Cement Firms in Southeast Nigeria Nworie, Gilbert Ogechukwu; Oguejiofor, Benita Chikwadom
International Journal of Accounting and Management Information Systems Vol. 1 No. 1 (2023): February
Publisher : Goodwood Publishing

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.35912/ijamis.v1i1.1366

Abstract

Purpose: The study examined how management information system influences the performance of cement-producing firms in Southeast Nigeria. Specifically, the influence of the transaction processing system, decision support system and executive support system on firm performance was assessed. Research methodology: The research design deployed in the study was a descriptive survey while the population of the study compromised 143 staff in the accounting and management information system departments of the selected four (4) cement companies in Southeast Nigeria. Yamane formula for sample size was applied in determining the sample size of 141 out of the population size of 143. The researchers collected primary data using a structured questionnaire administered to the respondents. Pearson Product Moment Correlational analysis was applied to establish the relationship between the variables of the study at a 5% level of significance. Results: Transaction processing system, decision support system and executive support system have a significant and positive effect on the firm performance of cement-producing companies in Southeast Nigeria. Limitations: The results are more fittingly applicable to only cement manufacturing companies. Therefore, they cannot be generalized to other sub-sectors of the Nigerian manufacturing industry. Also, the findings are valid to the extent that the responses to the questionnaire are free from bias. Contribution: The study contributes to knowledge by filling the gap created by the lack of empirical research that uncovers the influence of management information systems on the performance of cement manufacturing firms in the context of Southeast Nigeria.
The influence of liquidity ratio as current (CR), (DER) rasio leverage and asset structure to return on investment of coal companies Fachrian, Zian; Hidayat, Wastam Wahyu
International Journal of Accounting and Management Information Systems Vol. 1 No. 1 (2023): February
Publisher : Goodwood Publishing

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.35912/ijamis.v1i1.1441

Abstract

Purpose: This study objectives to determine whether or not there is an effect of Liquidity Ratio as Current (CR), (DER) Rasio Leverage and Assets Structure on Return On Investment. Research methodology: This lookup was once carried out on information collection on the economic reviews of coal organizations in the 2017-2021 period. This lookup makes use of quantitative methods. The sampling approach used in this find out was once purposive sampling. forty samples have been taken from eight coal businesses from the annual report. This learns about makes use of SPSS 26 as an analytical tool. Results: The effects of the partial check exhibit that Liquidity Ratio as Current (CR) has no giant impact on Return On Investment, (DER) Rasio Leverage has a large impact on Return On Investment, Assets Structure has no considerable impact on Return On Investment, whilst lookup in simultaneous assessments suggests that Liquidity Ratio as Current (CR), (DER) Rasio Leverage and Assets Structure have no sizable impact on Return On Investment. Conclusion: The study concludes that only the Debt to Equity Ratio (DER) has a significant effect on Return on Investment (ROI), while the Current Ratio and Asset Structure do not. Simultaneously, all three variables combined also show no significant impact on ROI. This indicates that DER is a key factor in influencing ROI among coal companies during the 2017–2021 period. Limitations: This research was conducted in coal sector companies listed on the Indonesia Stock Exchange, only 8 companies were studied and the financial reports analyzed were from only 5 years starting from 2017-2021, the results of the analysis of the remaining data were obtained as is. Contribution: This research can be useful for companies in order to determine policies to increase the company's investment value.
Promotion effectiveness of small scale enterprises (SMEs) in Indonesian unicorn marketplace Novanda, Ridha Rizki
International Journal of Accounting and Management Information Systems Vol. 1 No. 1 (2023): February
Publisher : Goodwood Publishing

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.35912/ijamis.v1i1.1467

Abstract

Purpose: These various activities certainly use no small cost in their operations. Therefore, it is necessary to re-analyze the customer's perception of the effectiveness of the SMEs promotion carried out by the unicorn startup marketplace in Indonesia. Research methodology: Data were gathered via survey software at purposefully selected research sites. Respondents, drawn accidentally from all Indonesian users of the Unicorn marketplace, completed closed questionnaires via a survey program using a Likert Scale. The study employed descriptive qualitative analysis and used EPIC rate analysis to evaluate the success of advertisements and impulse buying behavior. Results: Based on the EPIC rate score of 3.77, unicorn marketplace promotions have positively influenced customer perception. This average indicates that promotional activities significantly affect consumers' impulsive purchasing decisions. With sufficient influencing factors already in place, the marketplace aims to further enhance promotional efforts to boost impulse buying. Conclusion: Promotional strategies implemented by the unicorn marketplace have effectively influenced impulse buying behavior, revealing customer receptiveness and indicating strong potential for enhancing digital promotions in the future. Limitations: The study is limited to the SMEs sector and focuses solely on the promotional effectiveness of the Unicorn marketplace. Further research is needed to explore promotion through artificial intelligence. Contribution: This study offers insight into building digitally based SMEs, providing recommendations that support broader economic development initiatives.
Influence of social capital on small and medium enterprises performance in Wakiso District, Uganda Mbowa, Henry Stanley; Businge, Mbabazi Phelix; Ssemaluulu, Paul; Eton, Marus
International Journal of Accounting and Management Information Systems Vol. 1 No. 2 (2023): August
Publisher : Goodwood Publishing

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.35912/ijamis.v1i1.1517

Abstract

Purpose: This study investigates the influence of Social Capital (SC) on the performance of Small and Medium Enterprises (SMEs) in Kitemu Ward, Wakiso District. It aims to identify both internal and external forms of SC and assess their impact on SME performance. Research methodology: A mixed-methods approach was employed, collecting data from 40 participants through interviews and self-administered questionnaires. Quantitative data were analyzed using MS Excel to generate frequencies and graphs, while qualitative responses were transcribed and grouped into subthemes using content value analysis. Results: Internal SC included elements such as friends, trust, personal savings, family, and social links. External SC comprised customers, financial institutions, government entities, and companies. SC was found to positively influence SME performance by expanding the customer base, increasing profits and sales, and boosting creativity and innovation. Conclusion: Social Capital significantly contributes to SME growth and innovation by leveraging internal and external networks. Limitations: Financial constraints limited data collection coverage. A small sample size may affect the generalizability of findings, while time and data collection biases may also impact the results. Contribution: This is the first study on SC and SME performance in Kitemu Ward. Its findings offer valuable insights for policymakers and stakeholders to develop strategies that integrate SC into SME development, thereby enhancing profitability, customer reach, and financial access.
Reflection of local cultural values behind loss accounting practices by ilabulo sellers Thalib, Mohamad Anwar
International Journal of Accounting and Management Information Systems Vol. 1 No. 2 (2023): August
Publisher : Goodwood Publishing

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.35912/ijamis.v1i2.1674

Abstract

Purpose: This study aims to reveal the non-material value behind the practice of loss accounting by ilabulo traders. Methodology/approach: This research uses the Islamic paradigm. The approach used is Islamic ethnomethodology. There are five data analysis stages: charity, knowledge, faith, revelation information, and courtesy. Results/findings: The study results show that traders avoid losses by distributing the leftover ilabulo to the local community for free. This accounting practice is conditional on the value of patience. In the Islamic culture of Gorontalo, the elders often internalize the value of patience through lumadu "mopo'o tanggalo duhelo" The meaning of this expression is the whole of patience. The implication of this research is to present the concept of loss accounting based on local wisdom values. Conclusion : This study concludes that ilabulo traders practice loss accounting based on the cultural and religious value of patience. By distributing unsold food to the community, traders embody local wisdom rooted in Islamic teachings and Gorontalo cultural expressions. This reveals that accounting practices at the grassroots level are not only economic but also deeply moral and communal. Limitations: The limitation of this research lies in the informants who have yet to provide information from the cultural experts. Contribution: The contribution of this research is that it can provide deeper insights into the local cultural values that influence the accounting practices of ilabulo traders. This can help us understand how culture plays a significant role in local-level accounting decision-making. Furthermore, the results of this research can be used to develop an accounting model that is more in line with the culture and local context of ilabulo traders. This can assist in designing more relevant and sustainable accounting practices.
Conversational artificial intelligence (AI) and bank operational efficiency Gumbo, Lilian; Mashizha, Margaret; Simon, Chosani; Phiri, Phillipa
International Journal of Accounting and Management Information Systems Vol. 1 No. 2 (2023): August
Publisher : Goodwood Publishing

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.35912/ijamis.v1i2.1915

Abstract

Purpose: The main objective of the research was to analyse the effects of conversational artificial intelligence (AI) on bank operational efficiency. The emergency of conversational artificial intelligence (AI) has revolutionised the way business interacts with its customers. Research methodology: The study employed a mixed- method approach where interviews and questionnaires were used to collect qualitative and quantitative data. A sample of 92 bank employees was drawn from ten Zimbabwean banks. Results: Conversational AI has a positive impact on banking operational efficiency. Specifically, conversational AI improves customer services by providing faster and more accurate responses to customer inquiries, reduces operational costs by automating routine tasks and improve workflow efficiency. Conclusion: Conversational AI significantly improves banking operational efficiency by automating routine tasks, enhancing customer service, and reducing costs. It streamlines processes and delivers accurate, real-time responses, reinforcing the value of its integration in banking operations. Broader research across regions and sectors is suggested to validate these findings further. Limitations: The study concentrated on the banking industry of one particular country. Contribution: The study makes a significant contribution in understanding the advantages of adopting conversational artificial intelligence in banking operations.
E-Payment Methods and E-Commerce Growth in Uganda: Evidence from Kampala - Uganda’s Central Business District Kasenge, Martin; Butime, Arthur
International Journal of Accounting and Management Information Systems Vol. 2 No. 1 (2024): February
Publisher : Goodwood Publishing

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.35912/ijamis.v2i1.2565

Abstract

Purpose: The study assessed the effect of e-payment methods on the growth of e-commerce in Uganda, specifically focusing on the impact of e-wallets/e-cash, debit/credit cards, and money transfer services on e-commerce growth in Kampala. Research/methodology: A cross-sectional design was used with a sample of 384 participants. Data were collected through structured questionnaires, cleaned, organized, and analyzed using SPSS, employing correlation and regression models for inferential analysis. Results: The study found that e-payment methods, including debit/credit cards, money transfer services, and e-wallets/e-cash, positively and significantly associate with e-commerce growth. However, while debit/credit cards and money transfer services significantly predict e-commerce growth, e-wallets/e-cash have a positive but insignificant effect. Overall, e-payment methods account for 33.1% of the variation in e-commerce growth. Conclusions: E-payment methods, especially debit/credit cards and money transfer services, significantly contribute to e-commerce growth in Kampala. E-wallets show a positive but insignificant effect. To achieve sustainable impact, further support is needed for e-payment adoption. Limitations: The study focused on a limited range of e-payment methods, excluding others used in the sector, which affects generalizability. Additionally, only Kampala was studied, though other regions in Uganda also engage with e-payment systems. Kampala, as the central business hub, is a key area for innovations that spread to other cities. Contribution:. E-payment systems significantly predict e-commerce growth. Key e-commerce players should encourage the use of e-payments to foster trade growth, as their adoption will help stimulate e-commerce activity.
Prioritizing the product development roadmap of Zains SAAS using Analytical Hierarchy Process (AHP) Effendi, Yandri Marliansyah; Siallagan, Manahan Parlindungan Saragih
International Journal of Accounting and Management Information Systems Vol. 1 No. 2 (2023): August
Publisher : Goodwood Publishing

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.35912/ijamis.v1i2.3042

Abstract

Purpose: This study aims to prioritize the development of Zains using the Analytical Hierarchy Process (AHP). Research Methodology: This study combines FGD and survey data to prioritize Zains’ development using AHP. Key criteria include market demand, financial impact, technology, efficiency, compliance, and security. AI-powered financial insights are identified as the top development priority. Results: These findings provide insights for CNT to optimize the development of Zains and to maintain their relevance and competitiveness in the SaaS market. These recommendations are beneficial for other SaaS providers facing similar challenges. Conclusion: The study concludes that AI-powered financial insights represent the most strategically valuable development path for Zains, aligning with both market needs and internal strategic goals. Prioritizing this alternative will strengthen Zains’ position in the competitive SaaS industry and enhance its value proposition to users. Limitation: This study is limited to the perspectives of internal stakeholders within CNT and may not fully capture customer preferences or external market dynamics. Future research should incorporate customer-based evaluation and long-term performance metrics. Contribution: This research contributes to strategic decision-making in product development by integrating AHP with qualitative insights, offering a replicable framework for prioritization in the SaaS sector. It also provides a practical roadmap for Zains and similar platforms aiming to align development initiatives with organizational goals and market trends.

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