NOLASCO, LEAH MAE G.

2.1 SUMMARY

 Accounting information systems play crucial and important role, providing information that
could help the organization’s management perform its duties to the fullest.
 Further, the success of decisions and increasing their effectiveness depends heavily on the
success accounting information systems presented to the decision makers at the right time (Al-
Ali, 2014). In this regard, Al-Samaerraie, and Al-Zoubi 4 (2004) stated that good and successful
systems must be characterized by integrity, simplicity, flow of information, multiplicity of
elements, in addition to excellence, correlation and correct outputs.
 In the same context, in order for the accounting information system to be of high quality, and
should be distinguished from other systems, identified by Al-Sibaei (2010) as follow:

 Alignment:
o External environment surrounding
o circumstances surrounding
o inadequate information and information user
 Integration:
o The other secondary systems, such as management information systems.
o An entity achieves integration between systems through group of central units related
to data employment and information preparation.
 Differentiation:
o Planning and policy information covers long-term periods, while other information, such
as information required for monitoring is short-lived.
o It needs to be regularly checked on a daily, weekly or monthly basis.
o It defines the tasks and duties required of each individual within the entity.
 Flexibility:
o to respond to changes in the organization structure of the entity
 Response:
o to respond to the users of accounting information and their constant demand for
accounting information.

 The quality of accounting information system is expressed as the measurement of its capability
in producing the output that meet the information requirement for the decision makers (Post &
Anderson, 2003).
 According to Baltzan (2012), a high quality accounting information is the integrated information
that has the attributes of accuracy, completeness, consistency, comparability and timeliness.
 According to Laudon& laudon (2008), a quality accounting information can only be generated
for decision making process by implementing a quality accounting information system.