International Journal of Scientific and Management Research

Opportunities and Challenges in Implementing AIS Practices: Insights from Boac, Marinduque’s Tourism Business

Jenyza B. Dimacali – Rojo, MBA
College of Business and Accountancy, Marinduque State College, Philippines
DOI – http://doi.org/10.37502/IJSMR.2023.6601

Abstract

This study investigates challenges encountered by tourism enterprises in Boac, Marinduque, during the integration of accounting information systems (AIS) and strategies employed to overcome these problems. Through a qualitative research approach involving interviews with ten tourism-related businesses, the study assesses the efficacy of current AIS and plans for future enhancement. Key hurdles in AIS integration include insufficient training, a lack of technical understanding, and financial barriers.

Regardless of these, businesses deploy diverse methods to mitigate these issues, such as hiring experts, using cloud-based software, and investing in workforce training. Although the current AIS is deemed reasonably efficient, there is a recognized need for development. Initiatives are underway for technology funding, strengthening internal controls, and expert recommendation acquisition.

Findings suggest that with the aid of addressing AIS implementation challenges, tourism businesses in Boac, Marinduque, can enhance their financial reporting, decision-making tactics, and overall performance. The study underscores that human error in financial reporting can extensively impact operations, necessitating measures to reduce related risks.

These insights are crucial for tourism enterprise stakeholders, policymakers, educators, and researchers in Marinduque and comparable tourist locations within the Philippines, contributing to the domains of tourism management, accounting, and information systems.

Keywords: Accounting Information System; Challenges; Financial Data; Hospitality; Tourism Industry

References

• Abdinur, M. A., & Karcioglu, R. (2023). Factors Affecting the Adoption of Accounting Information System in Small Medium Enterprises in Somalia. International Journal of Academic Research in Accounting Finance and Management Sciences, 13(1), 47–65.
• Al-Okaily, A., Al-Okaily, M., Shiyyab, F., & Masadah, W. (2020). Accounting information system effectiveness from an organizational perspective. Management Science Letters, 10(16), 3991-4000.
• Braun, V., Clarke, V., Boulton, E., Davey, L., & McEvoy, C. (2021). The online survey as a qualitative research tool. International Journal of Social Research Methodology, 24(6), 641-654.
• Creswell, J. W., & Poth, C. N. (2018). Qualitative inquiry and research design: Choosing among five approaches. Sage Publications
• Elsharif, T. A. (2019). The Elements of Accounting Information Systems and the Impact of Their Use on the Relevance of Financial Information in Wahda Bank—Benghazi, Libya. Open Journal of Business and Management, 07(03), 1429–1450. https://doi.org/10.4236/ojbm.2019.73098
• Faccia, A., Mosteanu, N. R., Fahed, M., & Capitanio, F. (2019, August). Accounting information systems and ERP in the UAE: an assessment of the current and future challenges to handle big data. In Proceedings of the 2019 3rd International Conference on Cloud and Big Data Computing (pp. 90-94).
• Flick, U. (Ed.). (2022, October 6). The SAGE Handbook of Qualitative Research Design.
• George, T. (2021, December 10). What Is a Focus Group? | Step-by-Step Guide & Examples. Scribbr. https://www.scribbr.com/methodology/focus-group/
• Gupta, M., Shaheen, M., & Reddy, K. P. (Eds.). (2018, July 30). Qualitative Techniques for Workplace Data Analysis. https://doi.org/10.4018/978-1-5225-5366-3.ch001
• Kokina, J., & Blanchette, S. (2019). Early evidence of digital labor in accounting: Innovation with Robotic Process Automation. International Journal of Accounting Information Systems, 35, 100431.
• Lee, J. W. (2021, December 17). Diffusion of innovations. Encyclopedia of Sport Management, 137–138. https://doi.org/10.4337/9781800883284.diffusion.of.innovations
• Lutfi, A. (2022). Factors Influencing the Continuance Intention to Use Accounting Information System in Jordanian SMEs from the Perspectives of UTAUT: Top Management Support and Self-Efficacy as Predictor Factors. Economies, 10(4), 75.
• Lutfi, A., Alshira’h, A. F., Alshirah, M. H., Al-Okaily, M., Alqudah, H., Saad, M., … & Abdelmaksoud, O. (2022). Antecedents and impacts of enterprise resource planning system Adoption among Jordanian SMEs. Sustainability, 14(6), 3508.
• Nasution, M. I., Fahmi, M., Jufrizen, Muslih, & Prayogi, M. A. (2020, March 1). The Quality of Small and Medium Enterprises Performance Using the Structural Equation Model-Part Least Square (SEM-PLS). Journal of Physics: Conference Series, 1477(5), 052052. https://doi.org/10.1088/1742-6596/1477/5/052052
• Nikolopoulou, K. (2022, June 24). What Is Social Desirability Bias? | Definition & Examples. Scribbr. https://www.scribbr.com/research-bias/social-desirability-bias/
• Odeh, M. H. (2019). Factors affecting the adoption of financial information systems based on UTAUT model. International Journal of Academic Research in Accounting, Finance and Management Sciences, 9(2), 108-116.
• Otley, D. T. (1980, January). The contingency theory of management accounting: Achievement and prognosis. Accounting, Organizations and Society, 5(4), 413–428. https://doi.org/10.1016/0361-3682(80)90040-9
• Robalo, R. C., & Moreira, J. A. (2020, December). The influence of power strategies in AIS implementation processes. International Journal of Accounting Information Systems, 39, 100487. https://doi.org/10.1016/j.accinf.2020.100487
• Thuan, P. Q., Khuong, N. V., Anh, N. D. C., Hanh, N. T. X., Thi, V. H. A., Tram, T. N. B., & Han, C. G. (2022, April 1). The Determinants of the Usage of Accounting Information Systems toward Operational Efficiency in Industrial Revolution 4.0: Evidence from an Emerging Economy. Economies, 10(4), 83. https://doi.org/10.3390/economies10040083
• Tracy, S. J. (2019, August 5). Qualitative Research Methods: Collecting Evidence, Crafting Analysis, Communicating Impact. Wiley-Blackwell.
• Turetken, O., Jethefer, S., & Ozkan, B. (2019, December 12). Internal audit effectiveness: operationalization and influencing factors. Managerial Auditing Journal, 35(2), 238–271. https://doi.org/10.1108/maj-08-2018-1980
• Wa-Mbaleka, S., & Rosario, A. (Eds.). (2022, July 19). The SAGE Handbook of Qualitative Research in the Asian Context.