The Influence of Top Management Support and Manager Accounting
Knowledge on the Effectiveness of Accounting Information Systems in Commercial
Banks in the Republic of Yemen
Amran M.Q. Khamis
Ph.D.
Scholar, Department of Studies in Commerce, Mangalore University,
Mangalagangotri, Karnataka State, India
Email: Emranmohmmed981@gmail.com
Dr. Ishwara. P
Professor, Department of Studies in Commerce, Mangalore University,
Mangalagangotri, Karnataka State, India
Abstract
The core aim of this study is to assess the influence of top management
support and manager accounting knowledge on the accounting information systems
effectiveness in commercial banks in the Republic of Yemen. This study analyses
the data obtained from all main commercial banks in Yemen 11 and its branches in Sana’a. This study uses SPSS package for producing
the frequency distribution, Cronbach Alfa values, as well as regression analysis for testing hypotheses of the study particularly,
sample linear regression which applied for data analysis. Worth mentioning,
this study points out that the top management support and manager accounting
knowledge have a positive significance on the effectiveness of accounting
information systems in commercial banks in the Republic of Yemen. This study
recommended that top management commitment should to develop the regulations,
systems, and laws of the work in commercial banks in Yemen which lead to
improving accounting information systems outputs, and they should hold
different workshop and conferences for discussion concerning the possibility of
the development of systems regularly. Moreover, the manager should keep abreast
with sophisticated IT and accounting
knowledge.
Keywords: Top Management
Support; Manager Accounting Knowledge; Accounting Information Systems
Effectiveness
Introduction
The institutions in the world today seek to develop
and support their products in a world of competition, as the size of the
institutions and the complexity of their administrative, financial and
organizational aspects make the management of these institutions looking for
policies and procedures for efficient and successful management of their
activities. Therefore, it is necessary to have information systems that protect
the institution from risks and preservation of its resources and property which
allow it for controlling its activities. Consequently, it is necessary to have
information systems that protect the institution from risks and preservation of
its resources and property which allow it for controlling its activities. The necessitate for
an accounting information system has evolved since the inception of commercial,
industrial and other projects, with this, the accounting information system
forms a subsystem within the integrated information system. The establishment
represents the internal environment in which this system operates, and with an
existing internal control ensure the achievement of the planned objectives, and
the emergence of major economic projects has increased interest it by
accountants and corporate departments in recent years.
The information of the system is a set of
data composed and prepared in a way that made it suitable for use via its user,
and it represents the outputs of the information system, the system is a group
of parts and interrelated elements that interact with each other to achieve a
common goal by accepting inputs and producing outputs, so the need for
accounting has evolved as a system of information (Abd El-basset, 2015; P 3). In order
for a more immeasurable understanding of the accounting information system,
three words of AIS are decorated independently. To begin with, “accounting”
which is a language of business, which records all the monetary or financial
activities, To continue with,
“information”, which is the treated form of all financial activities
data which is handled by decision-makers. Ultimately, the “system” is an
integrated entity that concentrates on the set of purposes (Alnajjar MIM, 2016).
Therefore, Most of the business
environment needed the different kinds of accounting information, that is used
by different decision-makers in the various levels of the organization. So, all
this information is required from AIS that can be dealing with all transactions
in a harmonious manner to convert all data into helpful information to support
the top management or managers to take the necessary decision regarding the
financial or non-financial matters in the organization.
Commercial banks are considered to be one of the
fastest organizations adopting technological developments in the field of
information systems, which makes those banks and other systems that are
composed of them, vulnerable to influencing many factors imposed by the nature
of their work and dealings, so this study comes to shed light on the impact of top
management support and manager accounting knowledge on the effectiveness of
accounting information systems in commercial banks in the Republic of Yemen, in
order to be able to produce appropriate and more accurate accounting
information to serve the banking decision in all its forms
Review of
the Literature:
Top Management
Support
Most of the previous studies have shown
that the top management support factor has a positive impact on the performance
and effectiveness of accounting information systems in the business environment
which leads to achieving the desired objectives of the system. As stated by the
(Laudon & Laudon, 2014), top management support is "the mechanism for
dealing with the level of risk in each new system in the project”. Mooney
A et al. declared that top management support comprises guidance and direction
about the project, political support for the project and responsibility for
fulfilling the required resources. According to (Sandesh Sheth, 2010) acknowledged that
top management support is a tipping point between the potential failure and
completion of the management projects, while improving and achieving these
projects. According to (Solihin, 2009), announced that "Top management is
the highest executive position in the company which sets goals and overall
corporate strategy. (Chalk, 2008) supposed that
"Management commitment is a leadership style where the top and
middle management participate together in the creation of employment goals,
determine the level of authority and clarify the performance commitment. This
support could be in different styles, such as it could be in the form of
commitment to adjust organizational strategies. Besides, it can also be in the
form of cooperation in supporting the employees for building a constructive
attitude towards the usefulness of the information systems. Moreover, it could
be the administrative authority contract on the availability and the
suitability of the resources for the implementation of accounting information
systems (Alnajjar, 2016; P 2).
Manager
Accounting Knowledge
Manager Accounting Knowledge related to accounting information system
contains the knowledge of computer application programs, accounting, internet,
e-mail, database, spreadsheet, and word processing. As stated by (Pearlson
& Saunders, 2010), managers, especially the managers who are in the middle
level of the organization should have a basic knowledge of accounting
information systems and information technology to make decisions that have
serious implications for the business. Thus, it is estimated that in firms
wherein the manager possesses adequate IT and accounting knowledge, there will
be a higher degree of accounting information systems implementation and its
benefits (Jarvenpaa
& Ives 1991). In additional, (Hussein et al., 2007), they also argue that managers
with appropriate knowledge and skills are expected to be more participative,
proactive and productive to information system and information technology, and
they perform to have a concrete attitude towards information system and information
technology. Likewise, (Zikmund et al.,
2010) they pointed out that accounting knowledge is a mix of experience that we
have experienced previously, bottomless experience, and the information that
shapes in an organized memory. Moreover, (O’Brien & Maracas, 2010) revealed
that ”systems cannot benefit an organization, if its employees fail to
contribute their knowledge, if they fail to use the system to regain
information, or if the system simply is not available where and when needed”.
Accounting information systems
Accounting information systems, like any
other system, performs its own function to support the foundation's goals in
obtaining, operating, and converting data into usable information. Accounting
information systems is considered as a subsystem of a comprehensive Information
System of organization. Thus, it involves all constituents which are accessible
in the Comprehensive Information System, such as tangible and intangible
support, procedures required to gather and process data, subsystems, and
objectives. (Mueedh, 2019: P 48). As
mentioned by (Grande et al., 2011) accounting information systems are a “tool
which, when incorporated into the field of information and technology systems
(IT), were designed to help in the management and control of topics related to
firms’ economic-financial area”. Moreover, (Salah aldeen, 2008; P 69) defined accounting information systems as
"that part of the overall information system that specializes in
collecting, operating, storing and retrieving monetary and non-monetary data
for the purposes of providing information to decision makers through
regulation". Consequently, AIS refers to the group of individuals,
equipment and bonds that interact with each other in a specific framework,
according to a set of policies and procedures in order to process data
expressive of economic events with the aim of preparing information that meets
the needs of a different group of users (Salim, 2009; P 103). Above discussion
of AIS definitions we could summarized
the elements of accounting information systems such as knowledge of the goals
of accounting information systems, knowledge of
accounting information systems environment, knowledge of accounting information
network, knowledge of the components of accounting information systems, knowledge
of accounting information systems data processing cycle, and knowledge of
accounting information systems control. The
wisdom of calling the previous aspects the main pillars of accounting
information systems is that no system can be put in place, and works
effectively on the reality, if any of these pillars is neglected (Hajar, 2009:
P 32).
Research Model
The supposed research model is exposed that two variables are
hypothesized to have a positive relationship with accounting information
systems effectiveness: Top Management Support (X1), Manager
Accounting Knowledge (X2), and the dependent variable is AIS
Effectiveness (X3).
Figure
1: Research Model
|
|
|
Manager
Accounting Knowledge |
|
AIS
Effectiveness |
Based upon the above discussion,
following hypotheses are formulated:
H1: There is no statistically significant relationship between Top
Management Support and accounting information systems effectiveness applied in
the commercial banks in the Republic of Yemen.
H2: There is no statistically significant relationship between Manager
Accounting Knowledge and accounting information systems effectiveness
applied in the commercial banks in the Republic of Yemen.
H3: There is no statistically significant relationship between top
management support and manager accounting knowledge together and accounting
information systems effectiveness in the commercial banks in the Republic of
Yemen.
Methodology
The study has mainly used a descriptive
method of survey supported by theoretical groundings to assess the factors that
influencing the effectiveness of accounting information systems in commercial
banks in the Republic of Yemen namely: top management support, manager
accounting knowledge. This study is carried out depend on both primary data and secondary
data. The source of primary data of the study was collected from a
questionnaire administrated to covers all dimensions of the study as well as a
web-based link distributed to the various groups of respondents selected in the
banks, regarding their perceptions of the accounting information systems
effectiveness in the commercial banks in the Republic of Yemen.
The sample of this study is drawn from all main
commercial banks in the Republic of Yemen and its branches in Sana’a. It
comprised of executive managers, financial managers, account managers,
accountants, and auditors who are related to the accounting information systems
in commercial banks in the Republic of Yemen. Therefore, this study collects
data from all main commercial banks in Yemen and its branches in Sana’a,
through distributed questionnaires equally to each of the selected banks. Out
of 340 questionnaires, I received 272 responses which used for data analysis.
The questionnaire was designed
such that the required data could be collected from different groups of
respondents in the commercial banks' sector in Yemen. Its design was done in
harmony with the already existing methods mentioned in the preceding literature
review in this area of research, and adequate attention has been given to the
advantage and drawbacks of each method for the possibility of conducting the
research within the study area. Five points Likert scale has been used which
ranging from strongly agree to strongly disagree to manage the questionnaire
and collect the required data, for the reason of, its multiple options allowing respondents to
choose between them and to avoid possible constraints by respondents in order
to increase the level of accuracy of the responses required, and top management
support (TMS) is measured by 13 items, and manager's accounting knowledge (MAK) is measured by 9 items, and effectiveness
of accounting information systems (AIS) measured by taking the update model of DeLone and McLean (2003). This study uses SPSS package for
producing the frequency distribution, Cronbach Alfa values, as well as for testing
hypotheses of the study.
Data Analysis
and Testing of Hypothesis
Demography of
the study
The results of the frequency pattern of the
demographic portfolio are abstracted in the schedule below:
Table 1. Demographics Profile of
Study Respondents (n = 272)
|
Demographics |
Characteristic |
Percentage |
|
Gender Group |
Male |
76.8 |
|
Female |
23.2 |
|
|
Age Group |
20-29 Years |
14.3 |
|
30-39 Years |
65.1 |
|
|
40-49 Years |
19.1 |
|
|
50 and above |
1.5 |
|
|
Educational Group |
Diploma |
3.3 |
|
Bachelor |
89.0 |
|
|
Master |
7.7 |
|
|
Professional Group |
Executive Managers |
9.2 |
|
Financial Managers |
16.2 |
|
|
Account Managers |
14.3 |
|
|
Accountants |
39.3 |
|
|
Auditors |
21.0 |
|
|
Experience Group |
Less than 10 Years |
63.2 |
|
11 – 20 Years |
32.4 |
|
|
Above 20 Years |
4.4 |
As exposed in
Table (1), the most important personality of the respondents are obtainable in
a group of gender, age, educational level, professional level, and experience
level. In terms of gender, the study respondents can be classified into 76.8 %
as male and 23.2% as female and most of the participants which have ages
between 30-39 are (65%). The majority of respondents of the study are a
bachelor's degree (89%). According to professional level the majority of
respondents in the study are accountants (39.3). As a final point, On the
subject of experience, most of the respondents have less than 10 years of
experience (63%).
Descriptive
Statistics of the study
The results of the Descriptive
Statistics of the
current study are abstracted in the schedule below:
Table 2: Descriptive Statistics of
Study
|
Variables of study |
N |
Minimum |
Maximum |
Mean |
Std.
Deviation |
|
Top Management Support |
272 |
1.79 |
5 |
3.86 |
0.776 |
|
Manager Accounting Knowledge |
272 |
1.79 |
5 |
4.07 |
0.684 |
|
Effectiveness of AIS |
272 |
1.79 |
5 |
3.94 |
0.681 |
Table
2 portrays that the overall mean value of all the relevant questions of the top
management support factor is 3.86 which corresponds to a high level of
approval, and the standard deviation of this factor is 0.776 which indicates
that there are agreement and harmony among the respondent's responses in this
axis. According to manager accounting knowledge factor, all its values are
explaining the central tendency of response rate, wherein the mean value for
all managers accounting knowledge have occupied 4.07 which express a great
conformity of respondents concerning the role of manager accounting knowledge
on the accounting information systems effectiveness, with a standard deviation
of 0.683 that explains the distribution of responses from the mean. Moreover,
the overall mean value of accounting information systems effectiveness is 3.94
which indicates a high level of approval in commercial banks in Yemen, with a
standard deviation of 0.681 which elucidates the dispersion of responses from
the mean.
Reliability
Cronbach alpha suggests how
well items in a set are positively correlated with each other (Sekaran, 2003).
The reliability of the study is always a big concern. For that reason, the
Cronbach Alfa test is applied for testing the reliability of the data of the
current study. Cronbach Alfa is a fit value when the reliability value between
(1 to 0.6). Therefore, the value which will be above 0.6 is considered to be
good and accepted and the value which is lesser than 0.6 is considered poor and
rejected. The current study Cronbach Alfa value are 0.925, 0.942. and 0.962
which is highly reliable. Hence, the outcomes of the current research are
reliable and can be propagated.
Table 3: Reliability Statistics of Study
|
Variables |
Cronbach’s Alpha |
|
Top
management support |
.925 |
|
Manager
Accounting Knowledge |
.942 |
|
AIS effectiveness |
.962 |
Hypothesis of Study
Results
Simple linear regression was carried to find out if the various factors
such as (top management support and manager accounting knowledge) have
any significant impact on the effectiveness
of accounting information systems applied in the commercial banks in the
Republic of Yemen independently.
The model that is created for one
independent variable for the prediction of the dependent variable can be
expressed as
Y= B0 + B1X1
The regression equation can be written
as:
X3 = P1X1 + P2X2 + R
Whereas:
X3= accounting information
systems effectiveness; X1 = Top management support; X2 = Manager accounting knowledge
In the regression
equation, we handled accounting information systems effectiveness (X3)
as the dependent variable and top management support (X1) and manager
accounting knowledge (X2) as the independent variables.
Top management support
Simple linear regression analysis was
carried out through using the top management support factor as the independent
variable and overall effectiveness of AIS as the dependent variable. Table 4
portrays the regression analysis
Table 4
REGRESSION
ANALYSIS FOR THE RELATIONSHIP BETWEEN TOP MANAGEMENT SUPPORT AND AIS
EFFECTIVENESS
|
|
Unstandardized Coefficients |
Standardized Coefficients |
T |
Sig. |
|
|
B |
Std. Error |
Beta |
|||
|
Constant |
2.691 |
2.854 |
|
9.421 |
.000 |
|
Top management
support |
.426 |
.099 |
.881 |
22.764 |
.000 |
|
Adjusted
R2 |
0.656 |
|
|||
|
R |
.881 |
|
|||
|
Significant |
.000 |
|
|||
The regression equation
can be written as:
Effectiveness of
AIS = 2.8691 + .426 (Top Management Support).
As can be seen
from the previous table the calculated t value = 22.764 is greater than the t-indexed
= 1.96 and its relevant significance value (p = .000). Thus, top management
support affects the effectiveness of accounting information systems positively
and directly with statistical significance. Moreover, the regression coefficient Beta is .881,
which indicates that there is a strong effect compared to other factors and
this result is supported by a Pearson correlation coefficient (r = 0.881) between the two variables that
have the same value of Beta. The results indicated an adjusted R2 value is
0.656. This signifies that the predictor factor ‘top management support’ might
explain about 65 percent of the variance in the effectiveness of accounting
information systems in commercial banks in the Republic of Yemen. The
unstandardized coefficient (B value) for top management support is .426, the
thoughtful is that one unit variation (enhance) in the top management support
results in .426 units of variation (raise) in the effectiveness of accounting information
systems in commercial banks in the Republic of Yemen.
It can be concluded that the predictor ‘top management support’ could significantly predict and explain the relationship
with effectiveness of accounting information systems in commercial banks in the
Republic of Yemen.
Manager Accounting Knowledge
Simple
linear regression analysis was carried out via using the predictor ‘manager
accounting knowledge’ as the
independent variable and overall effectiveness of accounting information
systems (AIS) as the dependent variable.
The regression analysis is given in the table 5.
Table 5
REGRESSION
ANALYSIS FOR THE RELATIONSHIP BETWEEN MANAGER ACCOUNTING KNOWLEDGE
AND AIS EFFECTIVENESS
|
|
Unstandardized Coefficients |
Standardized Coefficients |
T |
Sig. |
|
|
B |
Std. Error |
Beta |
|||
|
Constant |
2.758 |
3.746 |
|
9.812 |
.000 |
|
Manager Accounting Knowledge |
.489 |
.198 |
.664 |
14.605 |
.000 |
|
Adjusted
R2 |
0.439 |
|
|||
|
R |
.664 |
|
|||
|
Significant |
.000 |
|
|||
The regression equation
can be written as:
Effectiveness of
AIS = 2.758+
.489 (Manager Accounting Knowledge).
The results showed an adjusted R2 value is 0.439. This
implies that if this factor ‘manager accounting knowledge’ is
taken individually, it contributes to the interpretation of 43,9 percent of the
variation or changing in the effectiveness of accounting information systems in
commercial banks in the Republic of Yemen.
The output of the Simple linear regression model
illustrates further a t values with its significance values of (t = 14.605, P=
.000), which indicates that the manager accounting knowledge has a highly
significant relationship with the effectiveness
of accounting information systems at 95 %
confidence level. More
importantly, have a look at the unstandardized coefficient (B value) for ‘manager accounting knowledge’ is .489
with standard error of 0.198 and a significant value of .000. It can be
concluded that the predictor ‘manager
accounting knowledge’ could significantly predict and explain the relationship
with effectiveness of accounting information systems in commercial banks in the
Republic of Yemen.
Multiple Linear Regression
Multiple linear regression is one of the
most extensively employed methods in the analysis of data in the social
sciences (Bryman & Cramer, 2001). This method can be employed to analyze
the relationship between a single dependent variable and several independent
variables (Ismail Azizi, 2007). Before employed multiple linear regression
for testing the hypotheses of current study Multicollinearity test
conducted for examines whether independent variables were highly associated
with each other. Hence, If
multicollinearity between two or more independent variables occurs, it becomes
impossible to achieve exclusive expects of the regression coefficients (Al-Saidi, 2016: P 164). And it could be
seen that the pearson’s (r) correlation between each pair of independent
variables are less than 0.9. Therefore, can be said that the independent
variables are not highly correlated and multicollinearity does not occur in the
collected data. So, to test the hypotheses, multiple regression was carried out
to investigate the relationship among the various factors such as top management
support and manager accounting knowledge together
and the effectiveness of accounting information systems in commercial banks in
the Republic of Yemen by the following regression equation:
Y = B0 + B1X1
+ B2X2
Whereas:
B0 = Intercept
Y = Effectiveness of AIS
X1 = Top management support
X2 = Manager accounting knowledge
Table 6
MULTIPLE REGRESSION ANALYSIS FOR THE RELATIONSHIP BETWEEN FACTORS
AND EFFECTIVENESS OF AIS
|
|
Unstandardized Coefficients |
Standardized Coefficients |
T |
Sig. |
|
|
B |
Std. Error |
Beta |
|||
|
Constant |
10.190 |
2.747 |
|
3.709 |
.000 |
|
Top Management
Support |
.899 |
.134 |
.322 |
6.706 |
.000 |
|
Manager Accounting Knowledge |
.513 |
.186 |
.118 |
2.750 |
.006 |
|
Adjusted
R2 |
.790 |
|
|
R |
.891 |
|
|
Significant |
.000 |
|
The multiple regression equation for the above
representation can be written as:
Effectiveness of AIS = 10.190 + .899 (X1) + .513 (X2)
(p=.000) (p=.006)
The
summary of the multiple
regression analysis results is given in the table 6 shows adjusted R2
value is (0.79), which refers that the tow independent variables top
management support and manager
accounting knowledge collectively contribute to the
explanation for 79 percent of the variation occur in the behavior of the
dependent variable (effectiveness of accounting information systems in
commercial banks in the Republic of Yemen). For those data, when look at the t values of
the independent variables the top management support (t = 6.706, with related p value of .000) is
statistically relevant more than manager accounting knowledge
(t = 2.750, p = .006). Therefore, it can be confirmed that
top management support and manager accounting knowledge have a positive
relationship with the effectiveness of accounting information systems in
commercial banks in the Republic of Yemen respectively. Thus, the Hypothesis H3
which states that top management
support and manager accounting knowledge together have not significant
relationship with effectiveness of accounting information systems in the
commercial banks in the Republic of Yemen is rejected, and the alternative Hypothesis
is accepted.
Conclusions
This
paper concentrates on the perception of users of accounting information systems
in commercial banks in the Republic of Yemen about factors that influence
Accounting information system effectiveness. The result of the study pointed
out that there is a significant relationship between top management support,
manager accounting knowledge, and accounting information system's effectiveness.
The study recommends that the top management support should to develop the
regulations, systems, and laws regulating the work of commercial banks in
general and computerized accounting information systems in particular, in a way
that guarantees the stability and flexibility of work, and reflects positively
on the effectiveness of accounting information systems in those banks.
Moreover, the network of AIS must be properly secured and its devices with such
as firewalls and intrusion detection systems in Yemeni commercial banks. In
addition, Continuing to employ individuals who have specialized scientific
qualifications in the field of accounting to suit the size and level of tasks
required of them.
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