How to cite this paper
Kusumawardhani, F., Ratmono, D., Wibowo, S., Darsono, D., Widyatmoko, S & Rokhman, N. (2024). The impact of digitalization in accounting systems on information quality, cost reduction and decision making: Evidence from SMEs.International Journal of Data and Network Science, 8(2), 1111-1116.
Refrences
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Amin, K., Eshleman, J. D., & Feng, C. (2018). The effect of the SEC's XBRL mandate on audit report lags. Accounting Horizons, 32(1), 1-27.
Bataineh, A. (2018). The effect of using computerized accounting information systems on reducing production costs in Jordanian pharmaceutical companies. International Journal of Business and Management Invention (IJBMI), 7(7), 1-10.
Bisbe, J., & Malagueño, R. (2009). The choice of interactive control systems under different innovation management modes. European Accounting Review, 18(2), 371-405.
Butterfield, E. (2016). Managerial decision making and management accounting information. Helsinki Metropolia: Uni-versity of Applied Sciences.
Du, H., & Wu, K. (2018). XBRL mandate and timeliness of financial reporting: do XBRL filings take longer?. Journal of Emerging Technologies in Accounting, 15(1), 57-75.
Gartner glossary. (2022). https ://www.gartner.com/en/information-technology /glossary/digitalization. Accessed 15 Dec 2022.
Ghobakhloo, M., Iranmanesh, M., Vilkas, M., Grybauskas, A., & Amran, A. (2022). Drivers and barriers of Industry 4.0 technology adoption among manufacturing SMEs: a systematic review and transformation roadmap. Journal of Manu-facturing Technology Management, 33(6), 1029-1058. 10.1108/JMTM-12-2021-05
Hair Jr, J., Hair Jr, J. F., Hult, G. T. M., Ringle, C. M., & Sarstedt, M. (2017). A primer on partial least squares structural equation modeling (PLS-SEM). Sage publications.
Heimel, J., & Müller, M. (2019). Controlling 4.0. in Erner, M. (ed) Management 4.0 – Unternehmensführung im digitalen Zeitalter, Berlin, Springer, pp. 389–430.
Kock, N. (2020). WarpPLS 7.0 User Manual. Laredo, TX: ScriptWarp Systems.
Kuttner, M., Mayr, S., Mitter, C., & Duller, C. (2022). Impact of accounting on reorganization success: empirical evidence from bankrupt SMEs. Journal of Accounting & Organizational Change, 19(6), 24-45. DOI 10.1108/JAOC-06-2021-0080
Lawal, A., Mohamed, R., Abdalla, H., Elkelish, W., & Lasyoud, A. (2022). The role of accounting information systems in firms’ performance during the COVID-19 pandemic. Journal of Governance and Regulation, 11(1), 45-54.
Lavia López, O., & Hiebl, M. R. (2015). Management accounting in small and medium-sized enterprises: current knowledge and avenues for further research. Journal of management accounting research, 27(1), 81-119.
Mahliza, F., Priatna, W. B., & Burhanuddin, B. (2017). The influence of family and economic environment on the perfor-mance of tofu businesses in bogor regency. Journal of Indonesian Agribusiness, 4(1), 17-26.
Mezghani, K., & Aloulou, W. (2019). Business Transformations in the Era of Digitalization, Berrett- Koehler, Oakland CA.
Nikmatullah, M. I., & Widarsono, A. (2014). Analysis of the Implementation of Cost Reduction in Increasing Profits (Studies at Rural Banks in West Java). Journal of Accounting and Finance Research, 2(2).
Nitzl, C. (2016). The use of partial least squares structural equation modelling (PLS-SEM) in management accounting re-search: directions for future theory development. Journal of Accounting Literature, 37, 19-35.
Owusu, A., Akpe-Doe, C. E., & Taana, I. H. (2022). Assessing the effectiveness of e-government services in Ghana: A case of the registrar general's department. International Journal of Electronic Government Research (IJEGR), 18(1), 1-23. doi: 10.4018/IJEGR.289827.
Pedroso, E., & Gomes, C. F. (2020). The effectiveness of management accounting systems in SMEs: A multidimensional measurement approach. Journal of Applied Accounting Research, 21(3), 497-515.
Pham, Q. H., & Vu, K. P. (2022). Digitalization in small and medium enterprise: a parsimonious model of digitalization of accounting information for sustainable innovation ecosystem value generation. Asia Pacific Journal of Innovation and Entrepreneurship, 16(1), 2-37. DOI 10.1108/APJIE-02-2022-0013
Taylor, T. P. (2016). Performance Measurement in Global Product Development: The selection and application of key per-formance indicators. Research output: Book/Report › Ph.D. thesis
Thuan, P. Q., Khuong, N. V., Anh, N. D. C., Hanh, N. T. X., Thi, V. H. A., Tram, T. N. B., & Han, C. G. (2022). The deter-minants of the usage of accounting information systems toward operational efficiency in industrial revolution 4.0: Ev-idence from an emerging economy. Economies, 10(4), 83. https://doi.org/ 10.3390/economies10040083
Tomic, I., Tesic, Z., Kuzmanovic, B., & Tomic, M. (2018). An empirical study of employee loyalty, service quality, cost reduction and company performance. Economic research-Ekonomska istraživanja, 31(1), 827-846.
Weissmueller, R. J., & Johnson, G. G. (2014). Impact of using xbrl in 10k and 10q filings with the sec: evidence of in-creased timeliness in reporting. International Journal of Business Research & Information Technology (IJBRIT), 1(1), 45-59.
Yoon, S. W., & Lee, C. (2011). The effects of mandatory XBRL filings on the timeliness of financial reporting: an early evidence. Pan-Pacific Journal of Business Research, 2(1), 104-123.
Yoshino, N., & Taghizadeh Hesary, F. (2016). Major Challenges Facing Small and Medium-sized Enterprises in Asia and Solutions for Mitigating Them. ADBI Working Paper Series. Asian Development Bank Institute.
Amanamah, R. B., Morrison, A., & Asiedu, K. (2016). Computerized accounting systems usage by small and medium scale enterprises in Kumasi Metropolis, Ghana. Research Journal of Finance and Accounting, 7(16), 16-29.
Amin, K., Eshleman, J. D., & Feng, C. (2018). The effect of the SEC's XBRL mandate on audit report lags. Accounting Horizons, 32(1), 1-27.
Bataineh, A. (2018). The effect of using computerized accounting information systems on reducing production costs in Jordanian pharmaceutical companies. International Journal of Business and Management Invention (IJBMI), 7(7), 1-10.
Bisbe, J., & Malagueño, R. (2009). The choice of interactive control systems under different innovation management modes. European Accounting Review, 18(2), 371-405.
Butterfield, E. (2016). Managerial decision making and management accounting information. Helsinki Metropolia: Uni-versity of Applied Sciences.
Du, H., & Wu, K. (2018). XBRL mandate and timeliness of financial reporting: do XBRL filings take longer?. Journal of Emerging Technologies in Accounting, 15(1), 57-75.
Gartner glossary. (2022). https ://www.gartner.com/en/information-technology /glossary/digitalization. Accessed 15 Dec 2022.
Ghobakhloo, M., Iranmanesh, M., Vilkas, M., Grybauskas, A., & Amran, A. (2022). Drivers and barriers of Industry 4.0 technology adoption among manufacturing SMEs: a systematic review and transformation roadmap. Journal of Manu-facturing Technology Management, 33(6), 1029-1058. 10.1108/JMTM-12-2021-05
Hair Jr, J., Hair Jr, J. F., Hult, G. T. M., Ringle, C. M., & Sarstedt, M. (2017). A primer on partial least squares structural equation modeling (PLS-SEM). Sage publications.
Heimel, J., & Müller, M. (2019). Controlling 4.0. in Erner, M. (ed) Management 4.0 – Unternehmensführung im digitalen Zeitalter, Berlin, Springer, pp. 389–430.
Kock, N. (2020). WarpPLS 7.0 User Manual. Laredo, TX: ScriptWarp Systems.
Kuttner, M., Mayr, S., Mitter, C., & Duller, C. (2022). Impact of accounting on reorganization success: empirical evidence from bankrupt SMEs. Journal of Accounting & Organizational Change, 19(6), 24-45. DOI 10.1108/JAOC-06-2021-0080
Lawal, A., Mohamed, R., Abdalla, H., Elkelish, W., & Lasyoud, A. (2022). The role of accounting information systems in firms’ performance during the COVID-19 pandemic. Journal of Governance and Regulation, 11(1), 45-54.
Lavia López, O., & Hiebl, M. R. (2015). Management accounting in small and medium-sized enterprises: current knowledge and avenues for further research. Journal of management accounting research, 27(1), 81-119.
Mahliza, F., Priatna, W. B., & Burhanuddin, B. (2017). The influence of family and economic environment on the perfor-mance of tofu businesses in bogor regency. Journal of Indonesian Agribusiness, 4(1), 17-26.
Mezghani, K., & Aloulou, W. (2019). Business Transformations in the Era of Digitalization, Berrett- Koehler, Oakland CA.
Nikmatullah, M. I., & Widarsono, A. (2014). Analysis of the Implementation of Cost Reduction in Increasing Profits (Studies at Rural Banks in West Java). Journal of Accounting and Finance Research, 2(2).
Nitzl, C. (2016). The use of partial least squares structural equation modelling (PLS-SEM) in management accounting re-search: directions for future theory development. Journal of Accounting Literature, 37, 19-35.
Owusu, A., Akpe-Doe, C. E., & Taana, I. H. (2022). Assessing the effectiveness of e-government services in Ghana: A case of the registrar general's department. International Journal of Electronic Government Research (IJEGR), 18(1), 1-23. doi: 10.4018/IJEGR.289827.
Pedroso, E., & Gomes, C. F. (2020). The effectiveness of management accounting systems in SMEs: A multidimensional measurement approach. Journal of Applied Accounting Research, 21(3), 497-515.
Pham, Q. H., & Vu, K. P. (2022). Digitalization in small and medium enterprise: a parsimonious model of digitalization of accounting information for sustainable innovation ecosystem value generation. Asia Pacific Journal of Innovation and Entrepreneurship, 16(1), 2-37. DOI 10.1108/APJIE-02-2022-0013
Taylor, T. P. (2016). Performance Measurement in Global Product Development: The selection and application of key per-formance indicators. Research output: Book/Report › Ph.D. thesis
Thuan, P. Q., Khuong, N. V., Anh, N. D. C., Hanh, N. T. X., Thi, V. H. A., Tram, T. N. B., & Han, C. G. (2022). The deter-minants of the usage of accounting information systems toward operational efficiency in industrial revolution 4.0: Ev-idence from an emerging economy. Economies, 10(4), 83. https://doi.org/ 10.3390/economies10040083
Tomic, I., Tesic, Z., Kuzmanovic, B., & Tomic, M. (2018). An empirical study of employee loyalty, service quality, cost reduction and company performance. Economic research-Ekonomska istraživanja, 31(1), 827-846.
Weissmueller, R. J., & Johnson, G. G. (2014). Impact of using xbrl in 10k and 10q filings with the sec: evidence of in-creased timeliness in reporting. International Journal of Business Research & Information Technology (IJBRIT), 1(1), 45-59.
Yoon, S. W., & Lee, C. (2011). The effects of mandatory XBRL filings on the timeliness of financial reporting: an early evidence. Pan-Pacific Journal of Business Research, 2(1), 104-123.
Yoshino, N., & Taghizadeh Hesary, F. (2016). Major Challenges Facing Small and Medium-sized Enterprises in Asia and Solutions for Mitigating Them. ADBI Working Paper Series. Asian Development Bank Institute.