Submit Search
Upload
Impact of accounting_information_systems
•
0 likes
•
35 views
J
JeneferGallardoDialo
Follow
This is for accountancy students
Read less
Read more
Economy & Finance
Report
Share
Report
Share
1 of 8
Download now
Download to read offline
Recommended
accounting information systems romney 12th edition chapter 1 manual solution
accounting information systems romney 12th edition chapter 1 manual solution
accounting information systems romney 12th edition chapter 1 manual solution
IqbalFebriyanto
AIS Documents in PPT
ACCOUNTING DOC (AIS)
ACCOUNTING DOC (AIS)
Kevin Ogega
Accounting Information System by James Hall 8th Edition
Chapter 1 - The Information System: An Accountant's Perspective
Chapter 1 - The Information System: An Accountant's Perspective
ermin08
Customized for the students of CA-IPCC
Information systems and its components iii
Information systems and its components iii
Ashish Desai
Accounting Information Systems (13th Edition) Marshall B. Romney paulj.steinbart
Accounting information systems 13th ed .
Accounting information systems 13th ed .
phayes833
Entry level Accounting information systems
Ais presentation
Ais presentation
Kwasi Anomah
Introduction to accounting information system
Introduction to accounting information system
Abhishek Ghosh
Customized for the students of CA-IPCC. This study notes will give you the detailed knowledge about Business Process and from the basic also explain what is process its types and more, in addition, this will take you towards the automated process how it will create and why we need automated process. In addition study notes also show you the business process flow. It also defines Enterprise Risk Managment with all relevant Risk and Control. It also includes the IT Act and its requirement. This chapter also covers the Flowe Chart, Data Flow Diagram and more.
1. Automated Business Process
1. Automated Business Process
Ashish Desai
Recommended
accounting information systems romney 12th edition chapter 1 manual solution
accounting information systems romney 12th edition chapter 1 manual solution
accounting information systems romney 12th edition chapter 1 manual solution
IqbalFebriyanto
AIS Documents in PPT
ACCOUNTING DOC (AIS)
ACCOUNTING DOC (AIS)
Kevin Ogega
Accounting Information System by James Hall 8th Edition
Chapter 1 - The Information System: An Accountant's Perspective
Chapter 1 - The Information System: An Accountant's Perspective
ermin08
Customized for the students of CA-IPCC
Information systems and its components iii
Information systems and its components iii
Ashish Desai
Accounting Information Systems (13th Edition) Marshall B. Romney paulj.steinbart
Accounting information systems 13th ed .
Accounting information systems 13th ed .
phayes833
Entry level Accounting information systems
Ais presentation
Ais presentation
Kwasi Anomah
Introduction to accounting information system
Introduction to accounting information system
Abhishek Ghosh
Customized for the students of CA-IPCC. This study notes will give you the detailed knowledge about Business Process and from the basic also explain what is process its types and more, in addition, this will take you towards the automated process how it will create and why we need automated process. In addition study notes also show you the business process flow. It also defines Enterprise Risk Managment with all relevant Risk and Control. It also includes the IT Act and its requirement. This chapter also covers the Flowe Chart, Data Flow Diagram and more.
1. Automated Business Process
1. Automated Business Process
Ashish Desai
SAS Framework,Chapter 3 Of Accounting Information System. Frauds ,ethics and Internal Control, Levels of SAS-78/COSO Framework. The Control Environment, Risk Assessment, Monitoring, Supervision and in the end Control Acvities
Lecture 17 sas framework internal control - james a. hall book chapter 3
Lecture 17 sas framework internal control - james a. hall book chapter 3
Habib Ullah Qamar
Account information system
Accounting information system
Accounting information system
Vivek K. Singh
Ais Romney 2006 Slides 06 Control And Ais Part 1
Ais Romney 2006 Slides 06 Control And Ais Part 1
Ais Romney 2006 Slides 06 Control And Ais Part 1
Sharing Slides Training
Computer 'bases accounting systems, Batch sales processing system, Point of sales (POS), re-eEngineering of Batch and POs systesms
Lecture 20 computer based accounting system -revenue cycle - accounting info...
Lecture 20 computer based accounting system -revenue cycle - accounting info...
Habib Ullah Qamar
Computerized Accounting Information System (ERP)
Accounting Information System BY Ahmed Yasir Khan.
Accounting Information System BY Ahmed Yasir Khan.
Ahmed Yasir Khan
ACCOUNTING INFORMATION SYSTEM
Ais
Ais
Bandri Nikhil
The Information System: an Accountant’s Prospective Today we will discuss importance of AIS from an accountant in an organization. After this we will be able to place AIS in prospective of an accountant. M. Com Annual Part 2 University of Punjab at Govt. College of Commerce Gurjanwala
Lecture 2 the information system by an accountant's prospective- ais an over...
Lecture 2 the information system by an accountant's prospective- ais an over...
Habib Ullah Qamar
for MBA Pursuing mgt Trainees
Computerised Accounting System
Computerised Accounting System
engineer sood
Semoga Bermanfaat :)
James hall ch 3
James hall ch 3
David Julian
Accounting Information system Design in educational institute
Accounting Information system Design
Accounting Information system Design
Ashwani Kumar Ramani
Describing the basic accounting information system involving the inputs, processes and the outputs.
Accounting information system
Accounting information system
NowMaster Academy
Semoga Bermanfaat :)
James hall ch 1
James hall ch 1
David Julian
An accounting information system (AIS) is a system that collects records, stores and process data to produce information for decision makers. An accounting information system is generally a computer-based method for tracking accounting activity in conjunction with information technology resources. Generally two types of operational systems are contained in AIS that are manual process and computerized process. Useful accounting information system has some characteristics, principles and key components. A proper structural Accounting Information System (AIS) is so important part of a banking organization. All banks maintain separate department for Accounting Information System (AIS). For performing their activities they need the help of Information Technology Department (IT). IT department help them by providing computerized and technological support. Banking organizations maintain different AIS than other organizations and their accounting information system is complex. They maintain both manual and computerized AIS, and web based accounting information system. To maintain multi types of accounting information system Banks face some problems in AIS. In manual system records are kept on papers and it’s done by paper-pen work, which required more manpower and time. On the other side in computerized accounting information system data are decentralized for that there is a risk of break down of the systems, stuck of transactions, loss of secrecy and possibility of hacking. Banks should develop better software to increase the effectiveness of AIS. They should give more emphasis on internal control system, safeguarding assets and information generation or reporting system. In case of external reporting and internal reporting their actives have lots of gap. In comparing with the developed foreign banking sector some banks basically government owned commercial banks should put more emphasis on web based transaction and individual online banking system.
Ais in banking sector
Ais in banking sector
Moez Ansary
Accounting information system
Accounting information system
Accounting information system
sellyhood
Ais Romney 2006 Slides 02 Business Process
Ais Romney 2006 Slides 02 Business Process
Ais Romney 2006 Slides 02 Business Process
sharing notes123
Topic 3 Accounting System And Control
Topic 3 Accounting System And Control
guest441011
analysis of accounting information systems on acceptance and expenditure of cash on pt. multi prima mandiri sukses
Si pi, margaretha, hapzi ali, analysis of accounting information systems on a...
Si pi, margaretha, hapzi ali, analysis of accounting information systems on a...
Universitas Mercu Buana
Lecture 4- The Information System: an Accountant’s Prospective: Accounting information System Framework
Lecture 4 the information system - ais framework
Lecture 4 the information system - ais framework
Habib Ullah Qamar
Accounting information sysytem @ DOMS
Accounting information sysytem @ DOMS
Accounting information sysytem @ DOMS
Babasab Patil
International Journal of Business and Management Invention (IJBMI) is an international journal intended for professionals and researchers in all fields of Business and Management. IJBMI publishes research articles and reviews within the whole field Business and Management, new teaching methods, assessment, validation and the impact of new technologies and it will continue to provide information on the latest trends and developments in this ever-expanding subject. The publications of papers are selected through double peer reviewed to ensure originality, relevance, and readability. The articles published in our journal can be accessed online
International Journal of Business and Management Invention (IJBMI)
International Journal of Business and Management Invention (IJBMI)
inventionjournals
A Study on Formulation of Costing System. Modern business needs frequent cost information about business activities to plan accurately for the future, to control business results and to make a proper appraisal of the performance of persons working in the organization. The fulfillment of these goals requires details about the costs incurred and benefits (revenues) obtained which are provided by “cost accounting”. Financial accounting is developed over the time to record, summarize and present the financial transactions or events, which can be expressed in terms of money. This function was primarily concerned with record-keeping leading to preparation of Profit and Loss Account and Balance Sheet. The information obtained through financial accounts is useful to the shareholders, creditors, financial analysts, labour union, government authorities etc. However, the information generated by financial accountancy for several purposes is not sufficient for decision making in many areas.
A Study on Formulation of Costing System
A Study on Formulation of Costing System
Projects Kart
A study on formulation of costing system
A study on formulation of costing system
A study on formulation of costing system
Projects Kart
More Related Content
What's hot
SAS Framework,Chapter 3 Of Accounting Information System. Frauds ,ethics and Internal Control, Levels of SAS-78/COSO Framework. The Control Environment, Risk Assessment, Monitoring, Supervision and in the end Control Acvities
Lecture 17 sas framework internal control - james a. hall book chapter 3
Lecture 17 sas framework internal control - james a. hall book chapter 3
Habib Ullah Qamar
Account information system
Accounting information system
Accounting information system
Vivek K. Singh
Ais Romney 2006 Slides 06 Control And Ais Part 1
Ais Romney 2006 Slides 06 Control And Ais Part 1
Ais Romney 2006 Slides 06 Control And Ais Part 1
Sharing Slides Training
Computer 'bases accounting systems, Batch sales processing system, Point of sales (POS), re-eEngineering of Batch and POs systesms
Lecture 20 computer based accounting system -revenue cycle - accounting info...
Lecture 20 computer based accounting system -revenue cycle - accounting info...
Habib Ullah Qamar
Computerized Accounting Information System (ERP)
Accounting Information System BY Ahmed Yasir Khan.
Accounting Information System BY Ahmed Yasir Khan.
Ahmed Yasir Khan
ACCOUNTING INFORMATION SYSTEM
Ais
Ais
Bandri Nikhil
The Information System: an Accountant’s Prospective Today we will discuss importance of AIS from an accountant in an organization. After this we will be able to place AIS in prospective of an accountant. M. Com Annual Part 2 University of Punjab at Govt. College of Commerce Gurjanwala
Lecture 2 the information system by an accountant's prospective- ais an over...
Lecture 2 the information system by an accountant's prospective- ais an over...
Habib Ullah Qamar
for MBA Pursuing mgt Trainees
Computerised Accounting System
Computerised Accounting System
engineer sood
Semoga Bermanfaat :)
James hall ch 3
James hall ch 3
David Julian
Accounting Information system Design in educational institute
Accounting Information system Design
Accounting Information system Design
Ashwani Kumar Ramani
Describing the basic accounting information system involving the inputs, processes and the outputs.
Accounting information system
Accounting information system
NowMaster Academy
Semoga Bermanfaat :)
James hall ch 1
James hall ch 1
David Julian
An accounting information system (AIS) is a system that collects records, stores and process data to produce information for decision makers. An accounting information system is generally a computer-based method for tracking accounting activity in conjunction with information technology resources. Generally two types of operational systems are contained in AIS that are manual process and computerized process. Useful accounting information system has some characteristics, principles and key components. A proper structural Accounting Information System (AIS) is so important part of a banking organization. All banks maintain separate department for Accounting Information System (AIS). For performing their activities they need the help of Information Technology Department (IT). IT department help them by providing computerized and technological support. Banking organizations maintain different AIS than other organizations and their accounting information system is complex. They maintain both manual and computerized AIS, and web based accounting information system. To maintain multi types of accounting information system Banks face some problems in AIS. In manual system records are kept on papers and it’s done by paper-pen work, which required more manpower and time. On the other side in computerized accounting information system data are decentralized for that there is a risk of break down of the systems, stuck of transactions, loss of secrecy and possibility of hacking. Banks should develop better software to increase the effectiveness of AIS. They should give more emphasis on internal control system, safeguarding assets and information generation or reporting system. In case of external reporting and internal reporting their actives have lots of gap. In comparing with the developed foreign banking sector some banks basically government owned commercial banks should put more emphasis on web based transaction and individual online banking system.
Ais in banking sector
Ais in banking sector
Moez Ansary
Accounting information system
Accounting information system
Accounting information system
sellyhood
Ais Romney 2006 Slides 02 Business Process
Ais Romney 2006 Slides 02 Business Process
Ais Romney 2006 Slides 02 Business Process
sharing notes123
Topic 3 Accounting System And Control
Topic 3 Accounting System And Control
guest441011
analysis of accounting information systems on acceptance and expenditure of cash on pt. multi prima mandiri sukses
Si pi, margaretha, hapzi ali, analysis of accounting information systems on a...
Si pi, margaretha, hapzi ali, analysis of accounting information systems on a...
Universitas Mercu Buana
Lecture 4- The Information System: an Accountant’s Prospective: Accounting information System Framework
Lecture 4 the information system - ais framework
Lecture 4 the information system - ais framework
Habib Ullah Qamar
Accounting information sysytem @ DOMS
Accounting information sysytem @ DOMS
Accounting information sysytem @ DOMS
Babasab Patil
International Journal of Business and Management Invention (IJBMI) is an international journal intended for professionals and researchers in all fields of Business and Management. IJBMI publishes research articles and reviews within the whole field Business and Management, new teaching methods, assessment, validation and the impact of new technologies and it will continue to provide information on the latest trends and developments in this ever-expanding subject. The publications of papers are selected through double peer reviewed to ensure originality, relevance, and readability. The articles published in our journal can be accessed online
International Journal of Business and Management Invention (IJBMI)
International Journal of Business and Management Invention (IJBMI)
inventionjournals
What's hot
(20)
Lecture 17 sas framework internal control - james a. hall book chapter 3
Lecture 17 sas framework internal control - james a. hall book chapter 3
Accounting information system
Accounting information system
Ais Romney 2006 Slides 06 Control And Ais Part 1
Ais Romney 2006 Slides 06 Control And Ais Part 1
Lecture 20 computer based accounting system -revenue cycle - accounting info...
Lecture 20 computer based accounting system -revenue cycle - accounting info...
Accounting Information System BY Ahmed Yasir Khan.
Accounting Information System BY Ahmed Yasir Khan.
Ais
Ais
Lecture 2 the information system by an accountant's prospective- ais an over...
Lecture 2 the information system by an accountant's prospective- ais an over...
Computerised Accounting System
Computerised Accounting System
James hall ch 3
James hall ch 3
Accounting Information system Design
Accounting Information system Design
Accounting information system
Accounting information system
James hall ch 1
James hall ch 1
Ais in banking sector
Ais in banking sector
Accounting information system
Accounting information system
Ais Romney 2006 Slides 02 Business Process
Ais Romney 2006 Slides 02 Business Process
Topic 3 Accounting System And Control
Topic 3 Accounting System And Control
Si pi, margaretha, hapzi ali, analysis of accounting information systems on a...
Si pi, margaretha, hapzi ali, analysis of accounting information systems on a...
Lecture 4 the information system - ais framework
Lecture 4 the information system - ais framework
Accounting information sysytem @ DOMS
Accounting information sysytem @ DOMS
International Journal of Business and Management Invention (IJBMI)
International Journal of Business and Management Invention (IJBMI)
Similar to Impact of accounting_information_systems
A Study on Formulation of Costing System. Modern business needs frequent cost information about business activities to plan accurately for the future, to control business results and to make a proper appraisal of the performance of persons working in the organization. The fulfillment of these goals requires details about the costs incurred and benefits (revenues) obtained which are provided by “cost accounting”. Financial accounting is developed over the time to record, summarize and present the financial transactions or events, which can be expressed in terms of money. This function was primarily concerned with record-keeping leading to preparation of Profit and Loss Account and Balance Sheet. The information obtained through financial accounts is useful to the shareholders, creditors, financial analysts, labour union, government authorities etc. However, the information generated by financial accountancy for several purposes is not sufficient for decision making in many areas.
A Study on Formulation of Costing System
A Study on Formulation of Costing System
Projects Kart
A study on formulation of costing system
A study on formulation of costing system
A study on formulation of costing system
Projects Kart
v
Emerging Trends in Accounting-concepts only.docx
Emerging Trends in Accounting-concepts only.docx
SaiRam69805
1067 spremic&jakovic
1067 spremic&jakovic
svicentebranca
As per one survey by the Institute of Management Accountants, financial closing is one of the most significant challenges. In order to optimize financial close; an organization requires to make coordinated efforts. Here in this document, we have discussed how companies can race to an optimized financial accounting close safely.
How to Safely Race to an Optimized Financial Accounting Close?
How to Safely Race to an Optimized Financial Accounting Close?
Cogneesol
Academic Paper Writing Service http://HelpWriting.net/A-COMPARATIVE-ANALYSIS-OF-COMPUTERIZED- 👈
A COMPARATIVE ANALYSIS OF COMPUTERIZED ACCOUNTING SYSTEM AND MANUAL ACCOUNTIN...
A COMPARATIVE ANALYSIS OF COMPUTERIZED ACCOUNTING SYSTEM AND MANUAL ACCOUNTIN...
James Heller
Academic Paper Writing Service http://StudyHub.vip/Accounting-Information-System-And-Its-I 👈
Accounting Information System And Its Impact In Management Decision Making
Accounting Information System And Its Impact In Management Decision Making
Sabrina Baloi
The finance department is responsible for managing the company’s financial risks, financial planning and financial reporting. But is it in control? Does it have full control over your financial processes? Complete control over data feeds? Intelligent control on reporting? Businesses need to ensure accurate and consistent financial close on time, every time. The best-in-class automation solution frees up time and resources to devote to more financial analysis, and reduces the overall stress on your finance department.
Automating the Future of Finance: A Peek into ERP & Payroll
Automating the Future of Finance: A Peek into ERP & Payroll
Orchestrate Mortgage and Title Solutions, LLC
Vision - A Banking Performance Analyzer (Functionality Document)
Vision Functionality Document
Vision Functionality Document
Suleman Dossani
information system
Managerial Accounting
Managerial Accounting
Mohammad Hassan
Epm
epm_slides.pdf
epm_slides.pdf
CharlesSantos684817
International peer-reviewed academic journals call for papers, http://www.iiste.org
The ability of accounting information systems to support profitability and gr...
The ability of accounting information systems to support profitability and gr...
Alexander Decker
For Olympia College JB students
It 302 computerized accounting (week 1) - sharifah
It 302 computerized accounting (week 1) - sharifah
alish sha
Financial Accounting 17 edition Author Meigs and Meigs Class: BBA
Accounting Solution Book.pdf
Accounting Solution Book.pdf
Home
The purpose of the study was to access the adoption of digitalization tools for accounting purposes by SMEs in Tubah Sub Divsion. Research questions were answered by formulating a set of hypotheses. A quantitative approach was used. Relevant data was collected through structured questionnaire. Subjects for the study consisted of 60 business men selected from the villages that make Tubah Sub Division. The questionnaire was distributed to business men of the locality. SPSS version 26 and Microsoft Excel 2019 has been used to for data analysis. Both descriptive and inferential statistics were used for data analysis. The statistical tools were aligned with the objective of the research. For this purpose, cluster bar charts and percentages were computed and substantively interpreted. Inferential statistics like Pearson product correlation coefficient (r) and linear regression were used to determine if there is a significant positive relationship existed between the independent variables (basic accounting software, invoicing software and business bank account) and dependent variables (accounting purposes). Analysis and interpretations were made at 0.05 level of significance. The hypotheses were tested using linear regression which gave a coefficient of determinant (adjusted R2of 0.946) indicating that 94.6% Change in accounting purposes is cause by digitalization tools. Given the fact that the probability corresponding to the F value is 0.001, it means that we would be taking a 0.01% risk in assuming that the null hypothesis (digitalization tools does not have a significant effect on the accounting purposes of SMEs in Tubah Sub Division) is wrong. The study concluded that digitalization tools has important effect on accounting purposes. Therefore, it was recommended that SMEs should try to improve on their information technology since it is capable of contributing positively to the accounting information system
Adoption of Digitalization Tools for Accounting Purposes by SMEs in Tubah Sub...
Adoption of Digitalization Tools for Accounting Purposes by SMEs in Tubah Sub...
BOHR International Journal of Financial market and Corporate Finance
solution of financial accounting
accounting information and decision making
accounting information and decision making
farhana rahman
Financial performance management
Financial performance management
TCM infosys
accounting & info techno
accounting & info techno
Mayank Garg
No performance measurement system currently takes into account the innovator dilemma which consists of the necessity of balancing between the exploratory and exploitative innovation activities. This balance remains a major challenge in innovation management. Although small and medium enterprises account for 95% of firms in developed countries, according to Web of Science database, only 1.5% of research papers on innovation and 0.5% of research papers on performance measurement focus on small and medium enterprises. Drawing on the Performance Prism of Andy Neely, this paper develops an innovation performance measurement system for manufacturing small and medium enterprises in order to achieve a balance of exploration and exploitation activities. This model, known as the Double Performance Prism, is based on stakeholder theory. It considers innovation as a solution to customers’ expressed and observed needs. It has been implemented in two manufacturing small and medium enterprises. As key results, an innovation success map and a 10-indicator Innovation Scoreboard emerged from the research and implementation. The aim of these results is to foster the development of an ambidextrous organization. Further quantitative studies will be necessary to validate the proposed innovation map.
Double Performance Prism: innovation performance Measurement systems for manu...
Double Performance Prism: innovation performance Measurement systems for manu...
AM Publications
Management accounting -Definition -Objectives -scope -Utility -Functions -advantages -Limitations -tools -Relationship between Management accounting and Cost accounting and financial accounting
Management accounting
Management accounting
Saravanan R
Similar to Impact of accounting_information_systems
(20)
A Study on Formulation of Costing System
A Study on Formulation of Costing System
A study on formulation of costing system
A study on formulation of costing system
Emerging Trends in Accounting-concepts only.docx
Emerging Trends in Accounting-concepts only.docx
1067 spremic&jakovic
1067 spremic&jakovic
How to Safely Race to an Optimized Financial Accounting Close?
How to Safely Race to an Optimized Financial Accounting Close?
A COMPARATIVE ANALYSIS OF COMPUTERIZED ACCOUNTING SYSTEM AND MANUAL ACCOUNTIN...
A COMPARATIVE ANALYSIS OF COMPUTERIZED ACCOUNTING SYSTEM AND MANUAL ACCOUNTIN...
Accounting Information System And Its Impact In Management Decision Making
Accounting Information System And Its Impact In Management Decision Making
Automating the Future of Finance: A Peek into ERP & Payroll
Automating the Future of Finance: A Peek into ERP & Payroll
Vision Functionality Document
Vision Functionality Document
Managerial Accounting
Managerial Accounting
epm_slides.pdf
epm_slides.pdf
The ability of accounting information systems to support profitability and gr...
The ability of accounting information systems to support profitability and gr...
It 302 computerized accounting (week 1) - sharifah
It 302 computerized accounting (week 1) - sharifah
Accounting Solution Book.pdf
Accounting Solution Book.pdf
Adoption of Digitalization Tools for Accounting Purposes by SMEs in Tubah Sub...
Adoption of Digitalization Tools for Accounting Purposes by SMEs in Tubah Sub...
accounting information and decision making
accounting information and decision making
Financial performance management
Financial performance management
accounting & info techno
accounting & info techno
Double Performance Prism: innovation performance Measurement systems for manu...
Double Performance Prism: innovation performance Measurement systems for manu...
Management accounting
Management accounting
Recently uploaded
Isio's Professional Trustee Survey 2024
Isios-2024-Professional-Independent-Trustee-Survey.pdf
Isios-2024-Professional-Independent-Trustee-Survey.pdf
Henry Tapper
Yes. Pi network coins can be exchanged but not on bitmart exchange. Because pi network is still in the enclosed mainnet. The only way pioneers are able to trade pi coins is by reselling the pi coins to pi verified merchants. A verified merchant is someone who buys pi network coins and resell it to exchanges looking forward to hold till mainnet launch. I will leave the telegram contact of my personal pi merchant to trade with. @Pi_vendor_247
how to sell pi coins on Bitmart crypto exchange
how to sell pi coins on Bitmart crypto exchange
DOT TECH
Currently pi network is not tradable on binance or any other exchange because we are still in the enclosed mainnet. Right now the only way to sell pi coins is by trading with a verified merchant. What is a pi merchant? A pi merchant is someone verified by pi network team and allowed to barter pi coins for goods and services. Since pi network is not doing any pre-sale The only way exchanges like binance/huobi or crypto whales can get pi is by buying from miners. And a merchant stands in between the exchanges and the miners. I will leave the telegram contact of my personal pi merchant. I and my friends has traded more than 6000pi coins successfully Tele-gram @Pi_vendor_247
how to sell pi coins on Binance exchange
how to sell pi coins on Binance exchange
DOT TECH
Chapter 28 Unemployment
Introduction to Economics II Chapter 28 Unemployment (1).pdf
Introduction to Economics II Chapter 28 Unemployment (1).pdf
Safa444074
Webinar Exploring DORA for Fintechs - Simont Braun
Webinar Exploring DORA for Fintechs - Simont Braun
Webinar Exploring DORA for Fintechs - Simont Braun
FinTech Belgium
Proposer-Builder Separation Problem
Proposer Builder Separation Problem in Ethereum
Proposer Builder Separation Problem in Ethereum
RasoulRamezanian1
Falcon stands out as a top-tier P2P Invoice Discounting platform in India, bridging esteemed blue-chip companies and eager investors. Our goal is to transform the investment landscape in India by establishing a comprehensive destination for borrowers and investors with diverse profiles and needs, all while minimizing risk. What sets Falcon apart is the elimination of intermediaries such as commercial banks and depository institutions, allowing investors to enjoy higher yields.
Falcon Invoice Discounting: Optimizing Returns with Minimal Risk
Falcon Invoice Discounting: Optimizing Returns with Minimal Risk
Falcon Invoice Discounting
If you are interested in selling your pi coins in Canada, UK or any other country in the world, i have a verified pi merchant, who buys pi coins and resell them to exchanges looking forward to hold till mainnet launch. Because the core team has announced that pi network will not be doing any pre-sale. The only way exchanges like huobi, bitmart and hotbit can get pi is by buying from miners. Now a merchant stands in between these exchanges and the miners. As a link to make transactions smooth. Because right now in the enclosed mainnet you can't sell pi coins your self. You need the help of a merchant, i will leave the telegram contact of my personal pi merchant below. 👇 @Pi_vendor_247 #pi network #pi coins #pi #money #passive income.
how to sell pi coins in Canada, Uk and Australia
how to sell pi coins in Canada, Uk and Australia
DOT TECH
The Ingenious magazine is a quarterly magazine prepared by the alumni of FCFP under the able guidance of our Guru Shri Gopinath Radhakrishnan sir. The magazine comprises of writeups related to economy; finance & industry based on our research.
9th issue of our inhouse magazine Ingenious May 2024.pdf
9th issue of our inhouse magazine Ingenious May 2024.pdf
Ankur Shah
Yeah. The safest way you can sell your locked pi coins right now is through face to face trade. Or you find a legit merchant/vendor and make sure he is trusted before you trade with him/her. A vendor is someone who buys pi coins and resell them to investors looking forward to hold large quantities of pi coins till mainnet launch. I will leave the telegram contact of my personal pi vendor to trade with. @Pi_vendor_247 #sellpicoins #pi network #pi
how can I sell my locked pi coins safety.
how can I sell my locked pi coins safety.
DOT TECH
Yes. You can sell your pi network for other cryptocurrencies like Bitcoin, usdt , Ethereum and other currencies And this is done easily with the help from a pi merchant. What is a pi merchant ? Since pi is not launched yet in any exchange. The only way you can sell right now is through merchants. A verified Pi merchant is someone who buys pi network coins from miners and resell them to investors looking forward to hold massive quantities of pi coins before mainnet launch in 2026. I will leave the telegram contact of my personal pi merchant to trade with. @Pi_vendor_247
how to sell pi coins in all Africa Countries.
how to sell pi coins in all Africa Countries.
DOT TECH
The best way to sell your pi coins safely is trading with an exchange..but since pi is not launched in any exchange, and second option is through a VERIFIED pi merchant. Who is a pi merchant? A pi merchant is someone who buys pi coins from miners and pioneers and resell them to Investors looking forward to hold massive amounts before mainnet launch in 2026. I will leave the telegram contact of my personal pi merchant to trade pi coins with. @Pi_vendor_247
what is the best method to sell pi coins in 2024
what is the best method to sell pi coins in 2024
DOT TECH
Birmingham毕业证原版定制【微信:176555708】【伯明翰大学|学院毕业证成绩单-学位证】【微信:176555708】(留信学历认证永久存档查询)采用学校原版纸张、特殊工艺完全按照原版一比一制作(包括:隐形水印,阴影底纹,钢印LOGO烫金烫银,LOGO烫金烫银复合重叠,文字图案浮雕,激光镭射,紫外荧光,温感,复印防伪)行业标杆!精益求精,诚心合作,真诚制作!多年品质 ,按需精细制作,24小时接单,全套进口原装设备,十五年致力于帮助留学生解决难题,业务范围有加拿大、英国、澳洲、韩国、美国、新加坡,新西兰等学历材料,包您满意。 ◆◆◆◆◆ — — — — — — — — 【留学教育】留学归国服务中心 — — — — — -◆◆◆◆◆ 【主营项目】 一.毕业证【微信:176555708】成绩单、使馆认证、教育部认证、雅思托福成绩单、学生卡等! 二.真实使馆公证(即留学回国人员证明,不成功不收费) 三.真实教育部学历学位认证(教育部存档!教育部留服网站永久可查) 四.办理各国各大学文凭(一对一专业服务,可全程监控跟踪进度) 如果您处于以下几种情况: ◇在校期间,因各种原因未能顺利毕业……拿不到官方毕业证【微信:176555708】 ◇面对父母的压力,希望尽快拿到; ◇不清楚认证流程以及材料该如何准备; ◇回国时间很长,忘记办理; ◇回国马上就要找工作,办给用人单位看; ◇企事业单位必须要求办理的 ◇需要报考公务员、购买免税车、落转户口 ◇申请留学生创业基金 留信网认证的作用: 1:该专业认证可证明留学生真实身份 2:同时对留学生所学专业登记给予评定 3:国家专业人才认证中心颁发入库证书 4:这个认证书并且可以归档倒地方 5:凡事获得留信网入网的信息将会逐步更新到个人身份内,将在公安局网内查询个人身份证信息后,同步读取人才网入库信息 6:个人职称评审加20分 7:个人信誉贷款加10分→ 【关于价格问题(保证一手价格) 我们所定的价格是非常合理的,而且我们现在做得单子大多数都是代理和回头客户介绍的所以一般现在有新的单子 我给客户的都是第一手的代理价格,因为我想坦诚对待大家 不想跟大家在价格方面浪费时间 对于老客户或者被老客户介绍过来的朋友,我们都会适当给一些优惠。 8:在国家人才网主办的国家网络招聘大会中纳入资料,供国家高端企业选择人才 选择实体注册公司办理,更放心,更安全!我们的承诺:可来公司面谈,可签订合同,会陪同客户一起到教育部认证窗口递交认证材料,客户在教育部官方认证查询网站查询到认证通过结果后付款,不成功不收费! 学历顾问:微信:176555708
一比一原版Birmingham毕业证伯明翰大学|学院毕业证成绩单如何办理
一比一原版Birmingham毕业证伯明翰大学|学院毕业证成绩单如何办理
betoozp
BCU毕业证原版定制【微信:176555708】【伯明翰城市大学毕业证成绩单-学位证】【微信:176555708】(留信学历认证永久存档查询)采用学校原版纸张、特殊工艺完全按照原版一比一制作(包括:隐形水印,阴影底纹,钢印LOGO烫金烫银,LOGO烫金烫银复合重叠,文字图案浮雕,激光镭射,紫外荧光,温感,复印防伪)行业标杆!精益求精,诚心合作,真诚制作!多年品质 ,按需精细制作,24小时接单,全套进口原装设备,十五年致力于帮助留学生解决难题,业务范围有加拿大、英国、澳洲、韩国、美国、新加坡,新西兰等学历材料,包您满意。 ◆◆◆◆◆ — — — — — — — — 【留学教育】留学归国服务中心 — — — — — -◆◆◆◆◆ 【主营项目】 一.毕业证【微信:176555708】成绩单、使馆认证、教育部认证、雅思托福成绩单、学生卡等! 二.真实使馆公证(即留学回国人员证明,不成功不收费) 三.真实教育部学历学位认证(教育部存档!教育部留服网站永久可查) 四.办理各国各大学文凭(一对一专业服务,可全程监控跟踪进度) 如果您处于以下几种情况: ◇在校期间,因各种原因未能顺利毕业……拿不到官方毕业证【微信:176555708】 ◇面对父母的压力,希望尽快拿到; ◇不清楚认证流程以及材料该如何准备; ◇回国时间很长,忘记办理; ◇回国马上就要找工作,办给用人单位看; ◇企事业单位必须要求办理的 ◇需要报考公务员、购买免税车、落转户口 ◇申请留学生创业基金 留信网认证的作用: 1:该专业认证可证明留学生真实身份 2:同时对留学生所学专业登记给予评定 3:国家专业人才认证中心颁发入库证书 4:这个认证书并且可以归档倒地方 5:凡事获得留信网入网的信息将会逐步更新到个人身份内,将在公安局网内查询个人身份证信息后,同步读取人才网入库信息 6:个人职称评审加20分 7:个人信誉贷款加10分→ 【关于价格问题(保证一手价格) 我们所定的价格是非常合理的,而且我们现在做得单子大多数都是代理和回头客户介绍的所以一般现在有新的单子 我给客户的都是第一手的代理价格,因为我想坦诚对待大家 不想跟大家在价格方面浪费时间 对于老客户或者被老客户介绍过来的朋友,我们都会适当给一些优惠。 8:在国家人才网主办的国家网络招聘大会中纳入资料,供国家高端企业选择人才 选择实体注册公司办理,更放心,更安全!我们的承诺:可来公司面谈,可签订合同,会陪同客户一起到教育部认证窗口递交认证材料,客户在教育部官方认证查询网站查询到认证通过结果后付款,不成功不收费! 学历顾问:微信:176555708
一比一原版BCU毕业证伯明翰城市大学毕业证成绩单如何办理
一比一原版BCU毕业证伯明翰城市大学毕业证成绩单如何办理
ydubwyt
The financial system of a country is an important tool for economic development of the country, as it helps in creation of wealth by linking savings with investments. It facilitates the flow of funds form the households (savers) to business firms (investors) to aid in wealth creation and development of both the parties
Introduction to Indian Financial System ()
Introduction to Indian Financial System ()
Avanish Goel
Jio financial service free multibagger futurecaps
Jio Financial service Multibagger 2024 from India stock Market
Jio Financial service Multibagger 2024 from India stock Market
futurecapsadvisor
Resume • Real GDP growth slowed down due to problems with access to electricity caused by the destruction of manoeuvrable electricity generation by Russian drones and missiles. • Exports and imports continued growing due to better logistics through the Ukrainian sea corridor and road. Polish farmers and drivers stopped blocking borders at the end of April. • In April, both the Tax and Customs Services over-executed the revenue plan. Moreover, the NBU transferred twice the planned profit to the budget. • The European side approved the Ukraine Plan, which the government adopted to determine indicators for the Ukraine Facility. That approval will allow Ukraine to receive a EUR 1.9 bn loan from the EU in May. At the same time, the EU provided Ukraine with a EUR 1.5 bn loan in April, as the government fulfilled five indicators under the Ukraine Plan. • The USA has finally approved an aid package for Ukraine, which includes USD 7.8 bn of budget support; however, the conditions and timing of the assistance are still unknown. • As in March, annual consumer inflation amounted to 3.2% yoy in April. • At the April monetary policy meeting, the NBU again reduced the key policy rate from 14.5% to 13.5% per annum. • Over the past four weeks, the hryvnia exchange rate has stabilized in the UAH 39-40 per USD range.
Monthly Economic Monitoring of Ukraine No. 232, May 2024
Monthly Economic Monitoring of Ukraine No. 232, May 2024
Інститут економічних досліджень та політичних консультацій
Contact with Dawood Bhai Just call on +92322-6382012 and we'll help you. We'll solve all your problems within 12 to 24 hours and with 101% guarantee and with astrology systematic. If you want to take any personal or professional advice then also you can call us on +92322-6382012 , ONLINE LOVE PROBLEM & Other all types of Daily Life Problem's.Then CALL or WHATSAPP us on +92322-6382012 and Get all these problems solutions here by Amil Baba DAWOOD BANGALI #vashikaranspecialist #astrologer #palmistry #amliyaat #taweez #manpasandshadi #horoscope #spiritual #lovelife #lovespell #marriagespell#aamilbabainpakistan #amilbabainkarachi #powerfullblackmagicspell #kalajadumantarspecialist #realamilbaba #AmilbabainPakistan #astrologerincanada #astrologerindubai #lovespellsmaster #kalajaduspecialist #lovespellsthatwork #aamilbabainlahore#blackmagicformarriage #aamilbaba #kalajadu #kalailam #taweez #wazifaexpert #jadumantar #vashikaranspecialist #astrologer #palmistry #amliyaat #taweez #manpasandshadi #horoscope #spiritual #lovelife #lovespell #marriagespell#aamilbabainpakistan #amilbabainkarachi #powerfullblackmagicspell #kalajadumantarspecialist #realamilbaba #AmilbabainPakistan #astrologerincanada #astrologerindubai #lovespellsmaster #kalajaduspecialist #lovespellsthatwork #aamilbabainlahore #blackmagicforlove #blackmagicformarriage #aamilbaba #kalajadu #kalailam #taweez #wazifaexpert #jadumantar #vashikaranspecialist #astrologer #palmistry #amliyaat #taweez #manpasandshadi #horoscope #spiritual #lovelife #lovespell #marriagespell#aamilbabainpakistan #amilbabainkarachi #powerfullblackmagicspell #kalajadumantarspecialist #realamilbaba #AmilbabainPakistan #astrologerincanada #astrologerindubai #lovespellsmaster #kalajaduspecialist #lovespellsthatwork #aamilbabainlahore #Amilbabainuk #amilbabainspain #amilbabaindubai #Amilbabainnorway #amilbabainkrachi #amilbabainlahore #amilbabaingujranwalan #amilbabainislamabad
NO1 Uk Divorce problem uk all amil baba in karachi,lahore,pakistan talaq ka m...
NO1 Uk Divorce problem uk all amil baba in karachi,lahore,pakistan talaq ka m...
Amil Baba Dawood bangali
Even tho. Pi is not launched yet on any exchange worldwide. You can easily sell your mined pi coins for cash or other cryptocurrencies, Through verified vendors/merchants Who is a pi vendor? A pi vendor is a person, that buys pi coins from miners and resell them to Investors interested in holding pi coins till mainnet launch in 2026… I will leave the whatsapp contact of my personal pi vendor. Highly recommendable………… @Pi_vendor_247 #pi network #pi coins #money
how can I sell my mined pi coins profitabily.
how can I sell my mined pi coins profitabily.
DOT TECH
microeconomics theory
Economics and Economic reasoning Chap. 1
Economics and Economic reasoning Chap. 1
Fitri Safira
Recently uploaded
(20)
Isios-2024-Professional-Independent-Trustee-Survey.pdf
Isios-2024-Professional-Independent-Trustee-Survey.pdf
how to sell pi coins on Bitmart crypto exchange
how to sell pi coins on Bitmart crypto exchange
how to sell pi coins on Binance exchange
how to sell pi coins on Binance exchange
Introduction to Economics II Chapter 28 Unemployment (1).pdf
Introduction to Economics II Chapter 28 Unemployment (1).pdf
Webinar Exploring DORA for Fintechs - Simont Braun
Webinar Exploring DORA for Fintechs - Simont Braun
Proposer Builder Separation Problem in Ethereum
Proposer Builder Separation Problem in Ethereum
Falcon Invoice Discounting: Optimizing Returns with Minimal Risk
Falcon Invoice Discounting: Optimizing Returns with Minimal Risk
how to sell pi coins in Canada, Uk and Australia
how to sell pi coins in Canada, Uk and Australia
9th issue of our inhouse magazine Ingenious May 2024.pdf
9th issue of our inhouse magazine Ingenious May 2024.pdf
how can I sell my locked pi coins safety.
how can I sell my locked pi coins safety.
how to sell pi coins in all Africa Countries.
how to sell pi coins in all Africa Countries.
what is the best method to sell pi coins in 2024
what is the best method to sell pi coins in 2024
一比一原版Birmingham毕业证伯明翰大学|学院毕业证成绩单如何办理
一比一原版Birmingham毕业证伯明翰大学|学院毕业证成绩单如何办理
一比一原版BCU毕业证伯明翰城市大学毕业证成绩单如何办理
一比一原版BCU毕业证伯明翰城市大学毕业证成绩单如何办理
Introduction to Indian Financial System ()
Introduction to Indian Financial System ()
Jio Financial service Multibagger 2024 from India stock Market
Jio Financial service Multibagger 2024 from India stock Market
Monthly Economic Monitoring of Ukraine No. 232, May 2024
Monthly Economic Monitoring of Ukraine No. 232, May 2024
NO1 Uk Divorce problem uk all amil baba in karachi,lahore,pakistan talaq ka m...
NO1 Uk Divorce problem uk all amil baba in karachi,lahore,pakistan talaq ka m...
how can I sell my mined pi coins profitabily.
how can I sell my mined pi coins profitabily.
Economics and Economic reasoning Chap. 1
Economics and Economic reasoning Chap. 1
Impact of accounting_information_systems
1.
International Journal of
Academic Research in Management (IJARM) Vol. 3, No. 2, 2014, Page: 185-192, ISSN: 2296-1747 © Helvetic Editions LTD, Switzerland www.elvedit.com Impact of Accounting Information Systems on Profitability of Small Scale Businesses: A Case of Kampala City in Uganda Authors Augustine Muhindo School of Management, Shanghai University maugustine82@yahoo.com Shanghai, 200444, China Maureen Kapute Mzuza State Key Lab of Estuarine, East China Normal University maureenkapute@yahoo.com Shanghai, 200062, China Jian Zhou School of Management, Shanghai University zhou_jian@shu.edu.cn Shanghai, 200444, China Abstract The purpose of the study was to examine the impact of accounting information systems on profitability level of small scale businesses in Kampala city. Uganda, East Africa. The Major problem identified was that, most small scale businesses do not have accounting information systems which result into continuous low performance levels. Descriptive method was used where qualitative data was collected. Secondary data was collected to analyze the impact of accounting information systems on profitability level of small scale businesses. Research findings revealed that most small scale businesses do not apply accounting information systems which result into low profits. In addition to that, the findings show that there is a positive relationship between accounting information systems and profitability level of small scale businesses. Accounting plays an important role in our economic and social systems especially in its management and great work it does in facilitating management decision making process. This study therefore recommends that small scale businesses should adopt these systems in their business management. The Government and policy makers should come up with policies and guidelines that will facilitate the implementation of these systems in the business environment. Such policies could include tax waivers or tax reductions on equipment to be used in these systems. Key Words Accounting information systems, profitability, small scale businesses
2.
International Journal of
Academic Research in Management Volume 3, Issue 2, 2014, ISSN: 2296-1747 Copyright © 2014 Helvetic Editions LTD - All Rights Reserved www.elvedit.com 186 I. INTRODUCTION Business performance has increased over several years in the world and this performance is mainly measured in the terms of profitability [17]. Businesses contain transactions which generate information for better analysis of business performance and accounting information system is a delivery system for accounting [11]. Accounting information system refer to complete collection of business components that comprises entire inputs, gathering and reporting of financial transactions information. It if from this outcome of the system setup that backs the production and delivery of accounting information system. The aim of this information system is to collect and store data about transactions in order to produce meaningful output for decision making. A well designed and operating accounting system enables an organization to manage its most valuable resources which is information [1]. Accounting systems deals with economic events or transactions, most of these transactions results from day to day operations of the business. The Business transactions can be divided into main type that’s external transaction which arises from exchange with the outside world such as purchasing or selling goods and internal transactions which arise from accumulation of the cost data and assignment of the costs of production. To define the discipline further, “costs”, can be explained as follows; costs are resources sacrificed or foregone to achieve a specific objective. This means that cost represents given up to acquire goods and services. The end result from the cost accounting is the cost information, which helps in undertaking the following application, stock valuation and profit measurement and assessment of the profitability of product and service [12]. The term profitability is referred to as the ability to make profits steadily over a long period of time [1], [7]. Profits itself means various items to purely different people. The term profit has various perceptions to business men and women, accountants, revenue Authority officials, and economist. Profit is sometimes taken as income accruing to shareholders [8]. To a common man, the term profit refers to all income that flows to the investor. To an Accountant, profit refers to income excess of revenue realized out of cost both manufacturing and other expenses especially operating expenses. For all practical purposes profit is business income taken in the sense of an accountant [4]. However, there is uncertainty in predicting how growing need for accounting information system will change the profitability of small business since the Accounting information system provides a basis for an organization transaction with its vendors, customers and employees. Accounting information system is needed for business goods and services, requested payments and facilitates the transfers of cash [6]. The fact that the most Businesses has not integrated the use of better accounting information systems in their day to day transactions, a number of issues need to be addressed. Therefore, this study deals with the impact of accounting information system on profitability level of small scale Businesses.
3.
Impact of Accounting
Information Systems on Profitability of Small Scale Businesses: A Case of Kampala City in Uganda Augustine Muhindo, Maureen Kapute Mzuza, Jian Zhou Copyright © 2014 Helvetic Editions LTD - All Rights Reserved www.elvedit.com 187 II. METHODOLOGY This includes data collection, sources of data, data processing and data analysis, limitation that the researcher faced. The research was designed in such way that it helped the researcher to obtain analytical and descriptive research design, largely based on documentary review, such as company’s records, Journals, business reports, internet, textbooks, magazines, newspapers, etc. Data was processed and analyzed by making reference to the available existing literature so as to compare and contrast different opinions presented by different authors so as to identify gaps that exist in available literature. III. FINDINGS A. Findings about Application of Accounting Information Systems in Small Scale Businesses According to the research findings, it shows that many small scale businesses do not apply accounting information systems in their businesses which resulted into poor performance levels as a result of luck of business information records keeping [18], [22]. In addition to that, issues like fluctuations in demand, or change in customer’s attitude towards certain product or services cannot be easily forecasted or easily determined by management [7], [15], [19]. It was further found that it’s very difficult for small scale businesses to predict systems that process data into a decision oriented format which may help them in making a corrective business decisions for example the use of “what if” systems which uses lotus 1-2-3 which leads to efficient and fast completion of work and also helps in handling voluminous work [3]. FIGURE 1: RESEARCH MODEL FOR AIS AIS Speed Classification Reliability Safety Time saving System backups PROFITABILITY
4.
International Journal of
Academic Research in Management Volume 3, Issue 2, 2014, ISSN: 2296-1747 Copyright © 2014 Helvetic Editions LTD - All Rights Reserved www.elvedit.com 188 It has been shown in the model that, accounting information systems (AIS) has a direct impact on profitability level of small scale businesses as it speeds in processing data. Data is easily classified in more detailed fashionable way which resulted into time saving. It is also noted the system is more reliable and safe since it always have backups which may be retrieved any time when information is needed [21]. In addition to that, when small scales businesses use accounting information systems, profits are realized in both short and long run of the business operation hence going concern. According to the findings it has been shown that issues like standards costing systems, economic order inventory modals do not work in small scale businesses [23]. B. Findings about Profitability Levels of Small Scale Businesses According to research findings, profitability is the only realistic measures of return from funds invested in the business. It is measured in terms of market share which has been gained over a given period of time [5]. Therefore, findings on profitability rations like return on sales or profit margins which are used in business enterprises to ascertain profit proportions on income. These profitability ratios are totally neglected by small scale businesses because of luck of technical knowhow. In addition to that, it has also been noted that small scale businesses have difficulties in making performance comparison with other firms to assess its competitiveness [6]. Results also show that, small scale businesses are not capable of raising the required capital or funds to list their companies or businesses on the stock exchange market. Many small scale businesses do not operate under government procedures. They are anonymous and therefore, it is hard to trace their legal operations on the business platform [2], [22]. C. Findings on the Relationship Between Accounting Information Systems and Profitability of Small Scale Businesses The results show that, it is difficult to ascertain product cost information about all cash disbursements made by the small scale businesses. It also noted that most business disbursement are not usually recorded and planning is done based on customers’ reactions attitudes towards the product and market forces, hence ascertaining profit levels [10]. IV. DISCUSSION It was noted that small scale businesses do not apply accounting information systems in their businesses which resulted into poor performance levels as a result of luck of business information records keeping. Most small scale businesses realize after a long period of time that their businesses are not doing well and they end up closing or bringing their businesses to an end and this is all because of lack of proper business records. Business information records are reliable and safe only when proper documentation is backed up in case of any data loss. This is not the case with small businesses, they don’t have records and even if they have sketch ones they are not able to document properly for future use [3], [9], [16]. In addition to that, when AIS is not put into consideration it has also been shown that issues of fluctuations in demand, or change in customer’s attitude towards certain product or
5.
Impact of Accounting
Information Systems on Profitability of Small Scale Businesses: A Case of Kampala City in Uganda Augustine Muhindo, Maureen Kapute Mzuza, Jian Zhou Copyright © 2014 Helvetic Editions LTD - All Rights Reserved www.elvedit.com 189 services cannot be easily forecasted or easily determined by management [15] , [20]. By understanding changes in demand, one can help the business personnel to add values to goods or services even to diversify or totally shift to a different business which can help to bring more profits. Also, it’s very difficult for small scale businesses to predict systems that process data into a decision oriented format which may help them in making a corrective business decisions. For example, the use of “what if” systems which uses lotus 1-2-3 that leads to efficient and fast completion of work and also helps in handling voluminous work [16]. This system was sought to encounter vigorous customers’ due dates to avoid business losses that would arise as a result of many customer orders. It is very important for business to adopt a system that speed up sales, hence earning profits. According to [3], [23], to reduce the cost of inventories, small businesses have to use inventory management techniques likes “first in first out”(FIFO), “last in first out” (LIFO) and weighted averages. First in first out (FIFO) means what come in first must also be the first to be sold or used while last in first out (LIFO) means what comes last must be sold first and weighted averages is the average cost of goods for a particular time [12]. These methods are very important to be followed by small businesses since they help business people to avoid loses but rather gaining more profits. Unfortunately that is not how things are out done there; small businesses do not use/follow up these methods, which resulted into losses in many of small businesses in the area [14]. Profitability rations like return on sales, return on asset and return on equity are totally neglected by small scale businesses because of lack of technical knowhow. These ratios is what give a true value of business, and also helps in ascertaining profits which is a guide to business owners to determine whether the business is making progress [20]. In addition to that, it has also been noted that small scale businesses have difficulties in making performance comparison with other firms to assess its competitiveness. For example, it’s hard to compare its first year of operation with its margin of business progress in the 4th or 5th year of business to determine a true picture of its performance. This is because they do not use information systems [6]. From research findings it is also noted that, small scale businesses are not capable of raising the required capital or funds to list their companies or businesses on the stock exchange market. The ratios give a true picture of business size. It also provides information regarding share ratios to be reported in the financial press. This helps in determining differences in earnings per share which help in determining the size of dividends that the business can pay to its shareholders [3], [11] It is also been noted that, it is difficult to ascertain product cost information about all cash disbursements made by the small scale businesses. In the same note, business disbursements are not usually recorded. Small scales businesses should start keeping records regarding product or service to determine their business performance [12], [13].
6.
International Journal of
Academic Research in Management Volume 3, Issue 2, 2014, ISSN: 2296-1747 Copyright © 2014 Helvetic Editions LTD - All Rights Reserved www.elvedit.com 190 V. CONCLUSION Considering all different elements of accounting information system, it has been noted that the system is of great importance in business especially in its management. It helps in facilitating management decision making process and in this case, accounting system should be credited for the great values it adds to business. If all measures of profitability are to be implemented in business management, then information generated will be very ideal and useful in business operations. Addition to that, accounting information systems (AIS) plays an important role in our economic and social system. The research is therefore useful to all present and future business managers to use the system for proper management and implementation of their businesses. According to the research findings, it has been shown that accounting information systems were not used by small scale businesses. Therefore, the researcher recommends that small scale businesses should adopt these systems in their business management for their businesses to progress. In addition to that the businesses that have already implemented these systems should also train all their staff in efficient use of the systems especially the use of computerized systems. It is also recommended that the government should come up with policies and guidelines that will facilitate the implementation of these systems in the small scale business environment. Such policies should include tax waivers or tax reductions on equipment to be used in these systems. Policy makers should be provided with information in assessing the relationship between accounting information systems and profitability of small business, hence making better policies regarding information technology facilities. It is also necessary for business organizations to adopt the use of other measures of profitability like cost profit volume analysis since it is more user-friendly and easily adaptable in the small scale businesses. ACKNOWLEDGEMENT Authors would like to thank Fanuel Kapute and Bernard Onyinyi who did a very good job in proof reading and polishing the paper to reach this state. This work was supported in part by grants from the National Social Science Foundation of China (No. 13CGL057), the Shanghai Philosophy and Social Science Planning Project (No. 2012BGL006), and the Innovation Program of Shanghai Municipal Education Commission (No. 13ZS065). REFERENCES [1] Adewoye, J.O and Akanbi, T.A. (2012). Role of Information and Communication Technology Investment on the Profitability of Small Medium Scale Industries. Journal of Emerging Trends in Economics and Management Sciences (JETEMS) 3(1), 64-71, 2012. [2] Busingye, D. (1999). Research report Accounting Receivable and Profitability in Domestic airline industry. Makerere University. [3] Caruthers, B.G. & Espeland, W.N. (1991). Accounting for Rationality: Double-Entry Bookkeeping and the Rhetoric of Economic Rationality. The University of Chicago Press. The American Journal of Sociology, Vol. 97 No, 1.
7.
Impact of Accounting
Information Systems on Profitability of Small Scale Businesses: A Case of Kampala City in Uganda Augustine Muhindo, Maureen Kapute Mzuza, Jian Zhou Copyright © 2014 Helvetic Editions LTD - All Rights Reserved www.elvedit.com 191 [4] Collin, D. (2004). Cost and management Accounting. 6th Edition, Thomson learning/London. [5] Cushing and Romney, A. (1984). Accounting information systems. Wisely Publishing Company, City of publication, United State of America. [6] David, H.L. (1983). Accounting information systems a control a control emphasis. Home wood Illinois Richard D. Irwin. [7] Dwinvedi, D.N (2002). Management Economics. Vikas Publishing House New Delhi. [8] John, A.P (2002). Strategic Management, strategic formulation and Implementation. 3rd Edition, Nice printing press, Delhi. [9] Kakuru, J. (2000). Basic Financial management. Makerere University Business School, Kampala (Uganda). [10] Kalibala, J (1994). Occasional paper. Makerere University journal, NO.6 pp11, December. [11] Kamukama, A.N. (2006). Cost and Management Accounting. 1st Edition. [12] Kemper, A. (1997). Financial Management. 2rd Edition New Delhi Publishers. [13] Leonard, A.R (1986), Accounting Information Systems. A cycle Approach 2nd Edition, Harper and row publishers: New York. [14] Magembe, B. (1995). Makerere University Journal. Occasional No.6, pp 83.Nov. [15] Mwangi, B.W (2011). Accounting Systems in Small and Micro Enterprises in Kenya. Journal of Language. Technology & Entrepreneurship in Africa Vol. 3 No. 1, 2011. [16] Ngahu,C.W (1995). Role of small scale enterprises in social economic development and poverty alleviation in Kenya: Coping with economic technology change in the new millennium. Part 11,7th Annual International Management conference, December 4-7, 2002. [17] Nkundabanyanga, K. (2004). Advanced Accounting. A practiced approach. 1st Edition: John, H.J. 1987. Business, Contemporary concepts and practices. 9th Edition, prentice Hall International (UK) Ltd, London. [18] Ogah, I.J. (2013). An Evaluation of the Relevance of Accounting Systems as a Management Decision Tool in Union Bank of Nigeria Plc. Uyo Branch of Akwa Ibom Greener. Journal of Business and Management Business Studies ISSN: 2276-7827 Vol. 3 (1), pp. 038-045, January 2013. [19] Okoli, B.E. (2011). Evaluation of the Accounting Systems Used by Small Scale Enterprises in Nigeria: The Case of Enugu- South East Nigeria. Asian Journal of Business Management; Nov. 2011, Vol. 3 Issue 4, p235. [20] Okoli, M.A. (2012). The Use Accounting Information as an Aid to Management in Decision Making. British Journal of Science 52May 2012, Vol. 5(1). [21] Pandy, I.M. (1997). Financial Management. Vikas publishing House New Delhi. 7th Edition. [22] Soudani, S.N. (2012). The Usefulness of an Accounting Information System for Effective Organizational Performance. International Journal of Economics and Finance Vol. 4, No. 5; May 2012.
8.
International Journal of
Academic Research in Management Volume 3, Issue 2, 2014, ISSN: 2296-1747 Copyright © 2014 Helvetic Editions LTD - All Rights Reserved www.elvedit.com 192 [23] Wood, F et al (1996). Business Accounting. Pearson professional limited. , 7th Edition. AUTHORS’ BIOGRAPHY Augustine Muhindo is from Kasese District, Uganda, born on Nov 10th. He Holds Master’s degree in logistics management, Shanghai University, Shanghai, China, 2014. Bachelor’s degree in Business Administration (accounting), Makerere University, Kampala, Uganda, 2009. He has published papers in International Journal of Business and Management. His research interests include logistics, outsourcing, accounting and finance, supply chain management, and reverse logistics. Mr. Muhindo is a Member of Certified public Accountant of Uganda (CPA- U). Maureen Kapute Mzuza,is from Mangochi District, Malawi. She is a PhD Scholar in physical geography (magnetism and environmental science), State key Laboratory of estuarine & Coastal research, East China Normal University, Shanghai, China, 2016. She holds Master’s degree in education management majored in policy & leadership), East China Normal University, Shanghai, China, 2013. Bachelor’s degree in education Science majored in mathematics & geography, Catholic University of Malawi, Blantyre, Malawi, 2010. Certificate in teaching education, Blantyre teacher’s Training College, Blantyre, Malawi, 2005. Her research interests include; environmental science, educations policy and leadership, mathematics. Dr. Kapute Mzuza is a member of Teachers’ Union of Malawi. Jian Zhou received the B.S. degree in applied mathematics, the M.S. & Ph.D. degrees in computational mathematics from Tsinghua University, Beijing, China, in 1998 and 2003, respectively. She joined the school of management at Shanghai University in May 2011 as an associate professor. Her research interests include supply chain finance, network optimization, computational intelligence, and uncertainty theory. She has published more than 40 papers in national and international conferences and journals. For the other information, please visit her personal webpage at http://zhou-jian.jimdo.com
Download now