Customer Accounting Information and Omani Service Companies’ Performance

Authors

  • Alzhara Humaid Alsulmani
  • Sheikha Saif Alkindi
  • Essia Ries Ahmed

DOI:

https://doi.org/10.20525/ijfbs.v10i2.1245

Keywords:

Customer Accounting Information, Companies’ Performance, Oman

Abstract

The main objective of this paper is to investigate the link between customer accounting information and companies' performance in Sultanate of Oman. This is a cross-sectional study with quantitative method where the quantitative data was accumulated through questionnaire. The sample size of 160 usable questionnaires were received from employees work in the banks that are considered as a sample of the current study. The findings show that there is a positive link between the customers' accounting information and the companies’ performance. The findings pointed out that companies' extent of customer accounting information usage have significantly impact the institutional performance. This research is a new in its type to be applied in Sultanate of Oman context via testing the relation between its predictors of customer accounting information features towards their impact on company performance.

Downloads

Download data is not yet available.

References

Ahmed, E. R., Alabdullah, T. T. Y., Shaharudin, M. S., & Putri, E. (2020). Further Evidence on The Link Between Firm'S Control Mechanisms and Firm Financial Performance: Sultanate of Oman. Journal of Governance and Integrity, 4(1), 6-11.https://doi.org/10.15282/jgi.4.1.2020.5607.

Ahmed, E. R., Alabdullah, T. T. Y., & Shaharudin, M. S. (2020). Approaches to Control Mechanisms and Their Implications for Companies’ Profitability: a Study in UAE. Journal of accounting Science, 4(2), 11-20.https://doi.org/10.21070/jas.v4i2.1010.

Ahmed, E. R., Alabdullah, T. T. Y., Ardhani, L., & Putri, E. (2021). The Inventory Control System’s Weaknesses Based on the Accounting Postgraduate Students’ Perspectives. Journal of Accounting and Business Education, 5(2), 1-8.DOI: http://dx.doi.org/10.26675/jabe.v5i2.19312.

Ahmed, E. R., Idres, N. F. M., Shaharudin, M. S., Suparman, S., & Kamal, A. (2020). Theory of Planned Behavior Environmental Management towards Environmental Behavior: A Mediating Effect of Islamic Knowledge and a Moderating Effect of Islamic Upbringing. Kresna Social Science and Humanities Research, 1, 1-8.https://doi.10.30874/ksshr.361/8.

Ahmed, E. R., Amran, A., & Islam, M. A. (2018). Sukuk documentation and legitimacy: the role of shariah supervisory board as a moderator. Management, 5(3), 22-40.DOI: 10.9756/IAJAFM/V5I2/1810015.

Ahmed, E. R., Alabdullah, T. T. Y., Islam, M. A., & Asmar, M. (2014). Sukuk legitimacy: a new measurement based on content analysis. 16th Malaysian Finance Association Conference in Sasana Kijang Central Bank of Malaysia, Kuala Lumpur, June 4-6, 2014.file:///D:/Downloads/sukukPaperMFA%20(2).pdf.

Ahmed, E. R., Islam, M. A., Bin Ariffin, K. H., & Moniruzzaman, M. (2013). Contemporary Challenges and Prospects of Sukuk. Journal of Self-Governance & Management Economics, 1(4).http://web.b.ebscohost.com/ehost/pdfviewer/pdfviewer?vid=0&sid=5ff5fc87-57c1-40f3-8334-0b9f70d33ba7%40sessionmgr103.

Al-Dmour, A. (2019). The impact of the reliability of the accounting information system upon the business performance via the mediating role of the quality of financial reporting. The International Journal of Accounting and Business Society, 26(1), 78-111.?DOI: https://doi.org/10.21776/ub.ijabs.2018.26.1.5

Alabdullah, T. T. Y., & Ahmed, E. R. (2020). Audit Committee Impact on Corporate Profitability in Oman Companies: an Auditing and Management Accounting Perspective. Riset Akuntansi dan Keuangan Indonesia, 5(2), 121-128. DOI: 10.23917/reaksi.v5i2.11836.

Alabdullah, T. T. Y., Ahmed, E. R., & Ahmed, R. R. (2021). Organization features and profitability: Implications for a sample of Emerging Countries. Journal of Accounting and Business Education, 5(2), 43-52.DOI: http://dx.doi.org/10.26675/jabe.v5i2.16351.

Alabdullah, T. T. Y., Laadjal, A., Ries, E., & Al-Asadi, Y. A. A. (2018). Board features and capital structure in emerging markets. Journal of Advanced Management Science, 6(2).doi: 10.18178/joams.6.2.74-80.

Alabdullah, T. T. Y., Ahmed, E. R., & Yahya, S. (2018). The determination of firm performance in emerging nations: Do board size and firm size matter?. International Academic Journal Of Accounting And Financial Management, 5(2), 57-66.DOI: 10.9756/IAJAFM/V5I2/1810017.

Alharbi, R. K., Yahya, S. B., & Ahmed, E. R. (2018). Characteristics of manager's and SMEs performance: the role of access to finance as a moderator. International Journal of Engineering & Technology, 7(4), 5115-5119. DOI: 10.14419/ijet.v7i4.25620.

Al?Mawali, H., Zainuddin, Y., & Ali, N. N. K. (2016). Customer accounting information usage and organizational performance. Business Strategy Series. Vol. 13 No. 5, pp. 215-223. https://doi.org/10.1108/17515631211264096.

Ali, B. J., Bakar, R., & Omar, W. A. W. (2016). The Critical Success Factors of Accounting Information System (AIS) And It’s Impact on Organisational Performance of Jordanian Commercial Banks. International Journal of Economics, Commerce and Management, 4(4), 658-677. http://ijecm.co.uk/volume-iv-issue-4/

Ali, B. J., Omar, W. A. W., & Bakar, R. (2016). Accounting Information System (AIS) and organizational performance: Moderating effect of organizational culture. International Journal of Economics, Commerce and Management, 4(4), 138-158. http://ijecm.co.uk/volume-iv-issue-4/.

Alyaarubi, H. J., Alkindi, D. S., & Ahmed, E. R. (2021). Internal Auditing Quality and Earnings Management: Evidence from Sultanate of Oman. Journal of Governance and Integrity, 4(2), 115-124.https://doi.org/10.15282/jgi.4.2.2021.6054.

Buallay, A., Al Hawaj, A. A., & Hamdan, A. (2020). Integrated reporting and performance: a cross-country comparison of GCC Islamic and conventional banks. Journal of Islamic Marketing.?Vol. ahead-of-print No. ahead-of-print. https://doi.org/10.1108/JIMA-08-2017-0084.

Dalwai, T., Chugh, G., Dinesh, S., & Mohammadi, S. S. (2019). Oman’s Response to the New Accounting Standard: IFRS 15 Revenue from Contracts with Customers. International Conference on Implications of IFRS for Corporate Reporting PracticesAt: Hyderabad, India.

DO, T. H., LE, H. M., LUONG, D. T. T., & TRAN, Q. T. (2020). Relationship between the management accounting information usage, market orientation and performance: Evidence from Vietnamese tourism firms. The Journal of Asian Finance, Economics, and Business, 7(10), 707-716.https://doi.org/10.13106/jafeb.2020.vol7.no10.707.

Daoud, H., & Triki, M. (2013). Accounting information systems in an ERP environment and tunisian firm performance. International Journal of Digital Accounting Research, 13.DOI: 10.4192/1577-8517-v13_1.

Elsiddig Ahmed, I. (2020). The qualitative characteristics of accounting information, earnings quality, and Islamic banking performance: Evidence from the gulf banking sector. International Journal of Financial Studies, 8(2), 30.?https://doi.org/10.3390/ijfs8020030.

Esmeray, A. (2016). The impact of accounting information systems (AIS) on firm performance: empirical evidence in Turkish small and medium sized enterprises. International Review of Management and Marketing, 6(2).https://econjournals.com/index.php/irmm/article/view/1814

Frida, B. A., Ahmed, U., Al-Belushi, Y., & Singh, D. (2020). Impact of service quality on customer loyalty and customer satisfaction in Islamic banks in the Sultanate of Oman. Sage Open, 10(2), https://doi.org/10.1177/2158244020919517.

Gani, A. A. M. O., Al Rahbi, A. H. S. S., & Ahmed, E. R. (2021). Empirical Analysis on Corporate Transparency, Competitive Advantage, and Performance: An Insight of Muscat Securities Market. Journal of Governance and Integrity, 4(2), 96-102.https://doi.org/10.15282/jgi.4.2.2021.6091.

Gunawan, H., & Karimah, H. (2017). The Six Sigma approach for the development of accounting information system performance. Journal of Applied Accounting and Taxation, 2(1), 15-21.DOI: https://doi.org/10.5281/zenodo.1306525.

Ganyam, A. I., & Ivungu, J. A. (2019). Effect of accounting information system on financial performance of firms: A review of literature. Journal of Business and Management, 21(5), 39-49.DOI: 10.9790/487X-2105073949.

Harash, E. (2017). Accounting performance of SMEs and effect of accounting information system: a conceptual model. Global Journal of Management and Business Research, 3(17),PP 20-26.. https://www.journalofbusiness.org/index.php/GJMBR/article/view/2342.

Harash, E., Alsaad, F. J., & Ahmed, E. R. (2013). Moderating effect of market practices on the government policy-Performance relationship in Iraq SMEs. American Journal of Economics, 3(5), 125-130.doi:10.5923/c.economics.201301.21.

Hashim, F., Ahmed, E. R., & Huey, Y. M. (2019). Board Diversity and Earning Quality: Examining the Role of Internal Audit as a Moderator. Australasian Accounting, Business and Finance Journal, 13(4), 73-91.http://dx.doi.org/10.14453/aabfj.v13i4.6.

Hashim, F., Ries, E. A., & Huai, N. T. (2019). Corporate Social Responsibility and Financial Performance: The Case of ASEAN Telecommunications Companies. KnE Social Sciences, 892-913.https://doi.org/10.18502/kss.v3i22.5095.

Hossain, M. Z., Khadem, M. M. R., Al-Mawali, N. R., & Al Hajri, A. S. (2018). Customer integration and supply management performance of small and medium enterprises: an empirical investigation. International Journal of Economics &Research, 9, 45-54.?https://www.ijeronline.com/documents/volumes/2018/Jan%20 20Feb%2018/ijer%20v9i1%20jf(4).pdf.

Kurniawati, E. P., & MeilianaIntani, A. (2016). Effect analysis of the use of accounting information, managerial performance and employee performance Towards SMEs. Journal of Administrative and Business Studies, 2(3), 130-142. https://doi.org/10.20474/jabs-2.3.4.

Nahar Alabaster, A. A. (2018). An Appraisal of Accounting Information Systems in Minimizing Risk in Banking Sector of Jordan (Doctoral dissertation, Aligarh Muslim University).?http://hdl.handle.net/10603/209796.

Safkaur, O., Yanti, D., Fery, I., & Azwardi, P. C. (2021). The Role of Accounting Information System Afflication In Reliability Financial Reporting. Ilomata International Journal of Tax and Accounting, 2(1), 97-112.https://doi.org/10.52728/ijtc.v2i1.208.

Soudani, S. N. (2012). The usefulness of an accounting information system for effective organizational performance. International Journal of Economics and Finance, 4(5), 136-145. doi:10.5539/ijef.v4n5p136.

Uyar, A., Gungormus, A. H., & Kuzey, C. (2017). Impact of the accounting information system on corporate governance: Evidence from Turkish non-listed companies. Australasian Accounting, Business and Finance Journal, 11(1), 9-27.?doi:10.14453/aabfj.v11i1.3.

Downloads

Published

2021-06-29

How to Cite

Alsulmani, A. H. ., Alkindi, S. S. ., & Ahmed, E. R. . (2021). Customer Accounting Information and Omani Service Companies’ Performance. International Journal of Finance & Banking Studies (2147-4486), 10(2), 79–88. https://doi.org/10.20525/ijfbs.v10i2.1245