The impact of electronic accounting information systems on the efficiency of cost systems in industrial companies

Abstract

This research aims to identify the impact of electronic accounting information systems on the efficiency of cost systems in industrial companies, as well as to evaluate the degree of awareness of employees of the importance of electronic accounting information systems, and to present a proposed framework for improving the efficiency of cost systems in industrial companies. The research revealed that the correlation coefficient is 0.606, which indicates that there is a high positive correlation between the application of electronic accounting information systems and the efficiency of cost systems in industrial companies. Therefore, we accept the hypothesis that "there are no differences between the opinions of the researched sample about the expected impact of the independent variable "electronic accounting information systems" on the dependent variable "efficiency of cost systems in industrial companies". Considering the coefficient of determination, electronic accounting information systems explain 36.7% of the impact on the efficiency of cost systems in industrial companies.

Keywords: Accounting information systems - Information systems - Electronic accounting - Cost accounting - Cost systems - Efficiency - Cost - Companies.