Article citationsMore>>

Barth, M.E., Beaver, W.H. and Landsman, W.R. (2001) The Relevance of the Value Relevance Literature for Financial Accounting Standard Setting: Another View. Journal of Accounting and Economics, 31, 77-104.
https://doi.org/10.1016/S0165-4101(01)00019-2

has been cited by the following article:

• TITLE: The Elements of Accounting Information Systems and the Impact of Their Use on the Relevance of Financial Information in Wahda Bank—Benghazi, Libya

  AUTHORS: Tarek Abdelhafid Elsharif

  KEYWORDS: Accounting Information Systems, Accounting Information System Elements, The Relevance of Financial Information

  JOURNAL NAME: Open Journal of Business and Management, Vol.7 No.3, July 26, 2019

  ABSTRACT: Accounting information systems with their elements (people, procedures and instructions, data, software, information technology infrastructure, and internal control) are an essential factor in decision making in economic units, where the use of accounting information systems and their fast development day after day have led to a continuous and rapid change in the outputs of these systems, thus contributing to the efficiency and effectiveness of the financial reports and financial information contained therein, in terms of speed, objectivity, detail, and suitability. Hence, what distinguishes this study is that the accounting information systems have studied at the level of its six elements. Thus, the objectives of this study are to clarify and determine the reality of the use of accounting information systems at the level of these variables and measure the impact of this use on the relevance of financial information in Wahda bank. The results designate that there just three elements from accounting information systems elements (namely People, Data, and Internal Controls) impact positively on the relevance of financial information. Thus, these three elements are the critical factors in explaining the effect on the relevance of financial information in Wahda Bank—Benghazi, Libya. Therefore, any increase in these elements will increase the relevance of financial information. Therefore, the study suggested a set of recommendations, the most important of which was to increase attention to accounting information systems and to increase the concentration and awareness of the importance of international accounting standards within Wahda bank.