The Impact of Accounting Information Systems on Improving Job Performance Quality (An Analytical Study of the Opinions of a Sample of Accountants from Maysan Oil Company)
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The purpose of this research is to analyze the effect of accounting information system to improve the quality of job performance in an applied study in the sample of the staff members of Missan Oil Company. In the era of digitalization, the role of accounting information system in supporting administrative and financial processes, improving information quality and improving the efficiency of organizational performance is growing, which is why the study is important. This research was descriptive analytical and questionnaire as the main data collection technique. 175 questionnaires were issued and 167 questionnaires were returned for statistical analysis in the software.The reliability test conducted using SPSS (cronbach alpha) showed that the measurement tool is reliable with a value of 0.931 which indicates the internal consistency of the items is good. Descriptive results indicated that the implementation of accounting information systems is done at a high level, and the mean score of the variables ranges from 3.98 to 4.12. Job performance was also at a high level with mean scores between 4.00 and 4.10, which denotes a positive perception from the employees about the efficiency of the system and its effect on job performance. Correlation analysis showed that there was a strong and significant positive correlation of accounting information systems to job performance, the correlation coefficient is 0.809, so the improvement of system quality will result in an increase in job performance. The results of regression analysis indicate that accounting information systems had a direct and significant effect on job performance with an explanatory model of 75.9% of the variance in job performance, which shows that the study had a strong explanatory model. Based on the findings the researchers have come to the conclusion that accounting information system (AIS) is an effective tool in improving efficiency, productivity, and work quality through the provision of accurate and timely information, minimization of errors, and the improvement of decision making. The study suggested that these systems should be continued to be developed, increased in ease of use, and employees need to be trained on how to use these systems, and the integration of the different systems should be strengthened to enhance company performance.
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