Forthcoming Articles

International Journal of Information Systems and Change Management

International Journal of Information Systems and Change Management (IJISCM)

Forthcoming articles have been peer-reviewed and accepted for publication but are pending final changes, are not yet published and may not appear here in their final order of publication until they are assigned to issues. Therefore, the content conforms to our standards but the presentation (e.g. typesetting and proof-reading) is not necessarily up to the Inderscience standard. Additionally, titles, authors, abstracts and keywords may change before publication. Articles will not be published until the final proofs are validated by their authors.

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International Journal of Information Systems and Change Management (One paper in press)

Regular Issues

  • Accounting Information Quality and Information Systems: The Greek Case   Order a copy of this article
    by Dimitrios Mitskinis, Eftychia Stavrianidou, Nikolaos Antonakis, George Drogalas 
    Abstract: The purpose of this paper is to investigate the variables that affect the quality of accounting information provided by accounting information systems. For the purpose of this study, an electronic questionnaire was created and disseminated among private sector employees who use accounting information systems, forming a final sample of 134 questionnaires. The findings revealed that the quality of accounting information provided by the information system is positively and significantly affected by the use and the contribution of the information system. This research provides valuable insights for businesses, highlighting the critical factors that must be considered to ensure the effective utilisation of accounting information systems, thus guaranteeing the quality and reliability of accounting data. The study underscores the impact of specific technological factors on the quality of accounting information, offering a comprehensive view of the significance of accounting information systems in the modern management of data and decision-making within organisations.
    Keywords: Accounting Information Systems; Quality of Accounting Information; Independent Authority Public Revenue; Greece.
    DOI: 10.1504/IJISCM.2026.10079034
     

 

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