Abstract:
Both in the increasing competitive environment and rapid changes in technology drives
organization’s attention on improving Accounting Information System Quality and
Information Quality. Accounting information system (AIS) is a vital model for any
organization. Even public listed companies now have more concentration on
implementing suitable AIS. With the global competitive environment, most of the
companies have started to realize the importance of implementing suitable AIS in order
to face competition and gain more benefit from the business. AIS is the one of the main
integrated function of Enterprise resource planning (ERP) system. Enterprise resource
planning systems are dominant and considered as a strategic tool to achieve competitive
advantage. However, the implementation of ERP system is not only alone achieving
the set objectives of the organization, but also other accounting factor also important
specially accounting practices. Accounting practices is the process of accounting
activities such as collecting, processing and disseminating information for
management. The very recent studies show that information system quality and
information quality are the main top concern among accounting professionals.
Information system mainly has two main dimensions such as system quality and
information quality. In this research, the conceptual model emphasizes the relationship
between AIS in ERP environment and accounting practices. The study highlighted the
hypothesis that there is a positive relationship between ERP system quality and
accounting practices and also it has supported that there is a positive relationship
between Information Accounting Information Quality and Accounting practices. The
study was conducted using strutted questionnaire which was issued accounting
practitioners in public listed companies. 217 respondents have responded to the study.
Moreover, structural equation modelling techniques were used to show the model fit.
The structural equation model shows a good fit with the identified constructs. The result
shows that both ERP system quality and Accoiuning information quality are having a
significant influence on Accounting practices used in public listed companies in Sri
Lanka. This research contributes theoretically and empirically to information system
success model through ERP system quality to Accounting practices and accounting
information quality to Accounting practices.
