EFFICIENCY OF THE APPLICATION OF INFORMATION TECHNOLOGY IN ACCOUNTING INFORMATION SYSTEM

Abstract

This study aims to identify the effective aspects of the application of information technology (IT) in the accounting information system (AIS) through reading and analyzing the content of relevant studies. The results of this study show that IT has a positive impact on accounting activities, specifically: helping managers make better decisions, making the internal control system more effective, improve the quality of financial statements, and facilitate financial activities through influencing factors, including: hardware, software, and information output