Advanced Financial Information Systems

1
Advanced Financial Information Systems

• Impact of AIS implementations on accounting
  practices and management processes

by Kristin Malkasaari and Rustem Uvaliyev
2
Research methodology

• Empirical study
• A contingency model of perceived effectiveness in
  accounting information systems Organizational
  coordination and control effects
• Exploratory research
• Moderate impact of ERPS on management accounting
  a lag or permanent outcome?
• Real-life case study
• Managing and Auditing Electronic Data Interchange
  at Repair Co.

3
Results of paper 1

• The study proved its central important concern
  reliance on the measure of system integration in
  forming opinion about the effectiveness of AIS
• Hence empirical studys outcome represents start
  of a series of research investigations into
  system design important issues

4
Results of paper 2

• Modest impact of ERP systems on the management
  accounting and control practices
• ERP may have had a stabilizing effect on
  management accounting practice and its
  development
• managerial accountants now play more active,
  business-oriented roles

5
Results of paper 3

• Contribution to science as added value might not
  be as innovative as in previous papers though
  results of current real-life case study could
  help EDI managers and auditors decide the
  necessary mode of controls for a certain
  organizational context
• Authors future considerations of interest for
  study would be to EDI practitioners in designing
  control systems

6
Conclusion of applied methodology

• Added value of first research to science is
  rather minimalistic as it just opened views of
  possible design proportions in AIS but didnt
  capture though innovative processes
• The second research disproves traditional views
  on the business process re-engineering during ERP
  implementations
• Third real-life case didnt contribute to science
  much anything except the pretty fine and thorough
  technical approach and suggestions for future EDI
  practitioners