The Effect of Accounting Information Systems in AccountingResearch Article Critique Should Include the Following:Article Overview , Analysis Implications, Research Limitations, Personal Perspective, Critique SummarySources only the attached file.International Journal of Advanced Computer Research (ISSN (print):AbstractsGenerally, ICT have improved the quality ofprofessional services in the accountingorganization. The study have achieved the level ofaccounting information systems usage, and theperceptions of TAM factors such perceived ease ofuse, perceived usefulness, attitudes towards use, andbehaviors intention were determine. The usage ofAIS performance of organization factors and socialfactors was also used to determined computerizedaccounting information systems in differentfinancial institutions in South Africa.To attain thisobjective, a total of 104 were participated by surveyquestionnaires, usage of accounting informationsystems were majorities’ staffs mainly. Hypothesiswas tested; using paired sampled T–test and multipleregression analysis. Authors have found that allfour TAM factors have significant influence inusing computerized Accounting InformationSystems in South Africa context.KeywordsAccounting, Accounting information systems,Professional Practice, Accounting Organization, SouthAfrica1.IntroductionICT has become a majorly tools for rendering orproviding a competitive advantage for companies,most especially banking industries, financialinstitutions and the accounting professions, in termsof the number of computers in use and the level ofinformation technology infrastructure (Odubanjo,2009). Communication technology deals with thephysical devices and software that linkvariouscomputer hardware components and transfer datafrom one physical location to another.Awosejo, O.J,Department of Business Informatics, TshwaneUniversity of Technology, Pretoria, South Africa.Kekwaletswe, R, M,Department of Business Informatics,Tshwane University of Technology, Pretoria, South Africa.Pretorius, P,Department of Business Informatics, TshwaneUniversity of Technology, Pretoria, South Africa.Zuva,TDepartment of Computer System Engineering,Tshwane University of Technology, Pretoria, South Africa.(Romney, 2009) AIS helps business units and solvelong–term problems of managers in the areas of finalprice, costs and cash flow through providinginformation to support and supervise companies inthe dynamic and competitive environment, and tohelp the integration of companies and the operationalconsiderations in a profit way. Ismail (2009)examined accounting information systems (AIS)effectiveness and their influence factors in a specificcontext of small and medium manufacturingenterprises (SMEs) in Malaysia. He used a proposedmodel to examine the impact of AIS sophistication,manager participation in AIS implementation,manager AIS knowledge, and effectiveness ofexternal experts such as vendors, consultants,government agencies and accounting firms in AISeffectiveness. The result shows that manageraccounting knowledge, effectiveness of vendors andaccounting firms make no significant contribution toAIS effectiveness. Overall, the study encourages themanagers of SMEs to acquire sufficient accountinginformation systems knowledge for a betterunderstanding about the business informationrequirement. By doing this, it will enable SMEs tolearn from AIS implementation so that opportunitiescan be recognized, with initiative to supportinformation needs.Abdullah (2009) investigated AISbased on the usefulness and ease of use only. He,Furthermore term the behavioral and performancechange of technology acceptance are expected tooccur through performance application to businessfunctions of public sectororganizationsin Tripoli,Libya. The change was measured through the level ofacceptance of technology. The research confirmedthat the relationship between perceived usefulnessand ease of use contributes positively to AISadoption among public sectororganizations. Sori(2009) also examined the use of accountinginformation systems (AIS) and their contribution toknowledge management and the strategic role of anorganization. He used a construction company as acase study to examine the use of AIS. The companyused automated AIS as contract plus financial and aproject accounting package commercially developedby a private company. The users of this automatedsystem are the people operating within and outsidethe company, and they generate the systems fordecision–making. The role played by AIS enhancesanorganization’saccounting functions and addsInternational Journal of Advanced Computer Research (ISSN (print):2249–7277ISSN (online):2277–7970)Volume–3 Number–3Issue–12 September–2013143value. Using these automated systems helps toovercome weaknesses in data processing. The studyinvolves upgrading human skills and developingaccounting software to speedup accounting work inthe construction firms. AIS is an importantmechanism of an organization that is vital foreffective management decision making in controllingorganization (Zymrmm, 1995). Generally, benefits ofAIS has impacted decision making process, purchase,software applications, performance evolution,internal control, external control and this havefacilitate companies transaction in South Africaorganization.2.The role of AccountingInformation SystemThe role of accounting informationsystems wassummaries according (Sealehi, 2011) is a system thatoperate functions of data gathering, processing,categorizing, and reporting financial events with theaims of providing relevant information for thepurpose of storing information keeping inventoriesrecords and decision making, and also providesfinancial report on a daily and weekly basis. Thisstudy have shown that successful implementation ofaccounting information systems has benefits,improvement in work qualities, improved flow ofproduct, improved flexibility, multifunctional ability,motivation of using software application, problemsolving capability of employees, increasedproductivity and performance in terms of productioncost, and finally increased emphasis on suppliersintegration. All these mentions make accountinginformation systems so unique and advantageous inuse.3.Objectives of the studyTo achieve this aim, the following use researchobjectives:?To investigate of the social factorsinfluencing the use of AIS.?To investigate of theorganizationalfactorsinfluencing the use of AIS.?To investigate TAM variable influencing therole of AIS?To determine the role of AIS is used byaccounting firm to achieve their intendedpurpose4.Theoretical framework andBackgroundA review of the literature on AIS and the advantageof AIS were discussed in the previous study, in orderto establish the theoretical frame work of the researchmodel and to derive the hypotheses that can explainaccountantbehaviortowards the role of AIS in anorganization’ssetting. This study have examinessome theories in the domain of the informationsystems environment, and explored social factors andorganizationalbehaviorand the technologyacceptance model (TAM) variables.In the past, technology acceptance model (TAM)represents an important theoretical contributiontowards the understanding of AIS (Davis, 1989).Thefocus on the theory–based model of TAM by (Davis,1989) explains computer usagebehaviortowards therole of accounting information systems. The goals ofTAM also provided an explanation of thedeterminants of computer acceptance that aregenerally capable of explaining userbehavioracrossa broad range of end–user computer technology anduser populations.(Davis, 1993) predicting humanbehaviorand suggests how users come to accept anduse a technology and proposes that when a person isadopting a new technology, a number of factors suchas the perceived usefulness, perceived ease of use,attitude towards use andbehaviorintention caninfluence their decision about how and when he orshe will use it. Also (Bergeron, 1995) implies TAMframework, as a theory from social psychology,explicitly shows the social, cultural, individual andorganizationalfactors that influence thebehavior.Davis developed TAM framework, while undercontract to IBM Canada Limited to evaluate themarket potential for a variety of the then–emergingPC–based applications in the area of multimedia,image processing, and pen–based computer in orderto guide investment in a new development.Dalci (2009) study of social influence was motivatedby his interest in understanding the change broughtabout in individual attitude by external input, in suchas information communicatedto easy them.Specifically, his research attempted to understandwhether the change in attitude resulting from externalstimuli was a temporary superficial change or a morelasting change that became integrated in the person’svalue systems. He suggested that change in attitudeand action is produced by social influence. His studyemploys a theory–based model to investigate andexamine the social, individual,organizationaland