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The Impact of Organizational Culture on the Internal Controls Components of Accounting Information Systems in the City of Beirut, Lebanon

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Big Data and Security (ICBDS 2019)

Part of the book series: Communications in Computer and Information Science ((CCIS,volume 1210))

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Abstract

The adoption of accounting information systems (AIS) is fundamental for organizational success as it improves accumulation, management, and control of big organizational data. However, such systems often fail, causing significant operational problems and financial losses. This study gathers evidence on the impact of organizational culture on the internal controls components of accounting information systems (AIS). We conducted this study by surveying 72 small to medium enterprises in the city of Beirut, Lebanon. Data analysis adopted a partial least squares regression. The results of the study indicate that organizational cultural traits significantly influence the internal controls components of accounting information systems, and thus, such systems can be more successful in firms with supporting organizational cultural traits.

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Authors and Affiliations

  1. School of Management, Faculty of Business and Law, Curtin University, Perth, WA, Australia

    A. Ayoub, Vidyasagar Potdar & A. Rudra

  2. Otago Business School, Department of Accountancy and Finance, Otago, New Zealand

    H. Luong

Authors
  1. A. Ayoub
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  2. Vidyasagar Potdar
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  3. A. Rudra
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  4. H. Luong
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Corresponding author

Correspondence to A. Ayoub .

Editor information

Editors and Affiliations

  1. Nanjing Institute of Technology, Nanjing, China

    Yuan Tian

  2. Nanjing University of Information Science and Technology, Nanjing, China

    Tinghuai Ma

  3. King Saud University, Riyadh, Saudi Arabia

    Muhammad Khurram Khan

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Ayoub, A., Potdar, V., Rudra, A., Luong, H. (2020). The Impact of Organizational Culture on the Internal Controls Components of Accounting Information Systems in the City of Beirut, Lebanon. In: Tian, Y., Ma, T., Khan, M. (eds) Big Data and Security. ICBDS 2019. Communications in Computer and Information Science, vol 1210. Springer, Singapore. https://doi.org/10.1007/978-981-15-7530-3_11

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  • DOI: https://doi.org/10.1007/978-981-15-7530-3_11

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  • Publisher Name: Springer, Singapore

  • Print ISBN: 978-981-15-7529-7

  • Online ISBN: 978-981-15-7530-3

  • eBook Packages: Computer ScienceComputer Science (R0)

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