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DEVELOPMENT OF ACCOUNTING INFORMATION SYSTEMS AND THE BARRIERS FACED IN DEVELOPING NATIONS Abstract: Accounting Information Systems facilitate the automation of accounting information. The accounting information of an organization creates the foundation on which the entity’s financial reports are generated. In spite of the fact that plenty of attention has been placed to the development and advancement of accounting professions in the developing countries, there has been very minimal emphasis placed in determining the implementation of accounting information systems. The main purpose of this research study is to examine the development of accounting information systems and the barriers that are experienced in developing nations, with a specific case study on Lebanon. The findings of the study established that the barriers include organizational structure, lack of technological advancements, poor training and education, and financial problems in the costly setting up of AIS. The strategies that organizations should take up include the training and education of managers and accountants within the organizations to gain competencies in carrying out accounting information systems, gain financially feasible contracts for setting up the systems and changing organizational structures to embrace advancements in technology

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  • Ali SERHAN

    (The Bucharest University of Economic Studies, Bucharest, Romania)

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  • Ali SERHAN, 2020. "DEVELOPMENT OF ACCOUNTING INFORMATION SYSTEMS AND THE BARRIERS FACED IN DEVELOPING NATIONS Abstract: Accounting Information Systems facilitate the automation of accounting information. The accounting ," Business Excellence and Management, Faculty of Management, Academy of Economic Studies, Bucharest, Romania, vol. 10(2), pages 84-96, June.
    • Handle: RePEc:rom:bemann:v:10:y:2020:i:2:p:84-96
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    References listed on IDEAS

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    1. Firas A. N. Al-Dalabih, 2018. "The Impact of the Use of Accounting Information Systems on the Quality of Financial Data," International Business Research, Canadian Center of Science and Education, vol. 11(5), pages 143-158, May.
    2. Mahdi Salehi, 2011. "A study of the barriers of implementation of accounting information system: Case of listed companies in Tehran Stock Exchange," Journal of Economics and Behavioral Studies, AMH International, vol. 2(2), pages 76-85.
    3. Nadia Albu & Catalin Nicolae Albu, 2014. "Editorial - IFRS application in Central and South-Eastern European countries," Journal of Accounting and Management Information Systems, Faculty of Accounting and Management Information Systems, The Bucharest University of Economic Studies, vol. 13(2), pages 182-197, June.
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