The Effect of information technology on accounting system's conformity with business environment: a case study in banking sector company
LTReikšminiai žodžiai: Apskaitos sistemos; Informacinės technologijos; Verslo aplinka; Atitiktis; Accounting system; Information technology; Business environment; Conformity.
ENThe purpose is to present a case study demonstrating the role of information technology (IT) in conformity between accounting system and business environment. The design of the study is based on literature review and case study. Using a case study approach this paper provides empirical evidence offering a more effective accounting system and its continual improvements for organizations operating in different business environment. The study found that a more effective use of accounting system could be ensured by identifying an external environment of an organization and its reaction as internal environment. This paper highlights the differences between the use of accounting system in static/dynamic external environment and simplistic/absorption internal reaction of an organization. The study adds to the existing literature by undertaking a relatively holistic view of the IT that influence an effective use of accounting system, which may form a starting point for effective decision making process. [From the publication]
- Application of E-technologies for regional development : the case of Vilnius city / Edmundas Kazimieras Zavadskas, Artūras Kaklauskas, Audrius Banaitis. Journal of business economics and management. 2010, Vol. 11, no. 3, p. 415-427.
- Business processes accounting quality attributes assessment : empirical research in Lithuanian organizations / Kristina Kundeliene. Ekonomika ir vadyba. 2011, Nr. 16, p. 66-72.
- Cloud-computing based accounting for small to medium sized business / Ceslovas Christauskas, Regina Miseviciene. Inžinerinė ekonomika. 2012, 23 (1), p. 14-21.
- eBusiness policy support framework / Rimantas Gatautis, Elena Vitkauskaite. Inžinerinė ekonomika. 2009, Nr. 5 (65), p. 35-47.
