Accounting information system adoption and decision-making in the advertising industry : a qualitative study

Abstract

ABSTRACT This study explores the strategic adoption of an accounting information system (AIS) for an advertising business. The research employed a qualitative approach, specifically a single case study design, and data was collected using semi-structured interviews with selected participants and document analysis for secondary data. The objective of this study is to understand how AIS adoption and its influence on decision-making, and to identify the benefits and challenges of AIS adoption. The company has adopted the AIS through a comprehensive process that involves evaluating business needs, researching AIS options, seeking stakeholder input, implementing the system with vendor support, and continuously monitoring performance. This adoption is influenced by several key factors including industry specific features, system customizability, ease of use, integration capabilities, robust reporting and analysis capabilities, user-friendliness, strong security measures and compliance, a careful selection process, and thorough vendor regulation and support. The AIS adoption provided accurate and timely financial data, streamlined financial processes, enhanced reporting, and financial analysis capabilities, improved internal control and risk management, and transformed the decision-making process. However, the company faced challenges including resistance to change, integration with existing systems, data migration, and the need for ongoing system maintenance and support. These challenges were effectively addressed through comprehensive change management strategies, careful planning and coordination, data migration protocols, and establishing a strong working relationship with the vendor. This strategic adoption significantly improved accounting efficiency, reduced errors, provided accurate financial data for decision-making, and supported the success and growth of their business.