International Journal of Accounting and Management Information Systems

The International Journal of Accounting and Management Information Systems (IJAMIS) is an international, peer-reviewed, and scholarly journal, which publishes well-developed articles that examine the rapidly evolving relationship between accounting and information technology as well as between management and information technology. A vital aim of IJAMIS is to bridge the gap between theory and practice of accounting and management information systems.

The International Journal of Accounting and Management Information Systems (IJAMIS) is an international, peer-reviewed, and scholarly journal, which publishes well-developed articles that examine the rapidly evolving relationship between accounting and information technology as well as between management and information technology. A vital aim of IJAMIS is to bridge the gap between theory and practice of accounting and management information systems.

Published
2023-12-12

Articles

Conversational artificial intelligence (AI) and bank operational efficiency

Purpose: The main objective of the research was to analyse the effects of conversational artificial intelligence (AI) on bank operational efficiency. The emergency of conversational artificial intelligence (AI) has revolutionised the way business interacts with its customers. Research methodology: The study employed a mixed- method approach where interviews and questionnaires were used to collect qualitative and quantitative data. A sample of 92 bank employees was drawn from ten Zimbabwean banks. Results: Conversational AI has a positive impact on banking operational efficiency. Specifically, conversational AI improves customer services by providing faster and more accurate responses to customer inquiries, reduces operational costs by automating routine tasks and improve workflow efficiency. Conclusion: Conversational AI significantly improves banking operational efficiency by automating routine tasks, enhancing customer service, and reducing costs. It streamlines processes and delivers accurate, real-time responses, reinforcing the value of its integration in banking operations. Broader research across regions and sectors is suggested to validate these findings further. Limitations: The study concentrated on the banking industry of one particular country. Contribution: The study makes a significant contribution in understanding the advantages of adopting conversational artificial intelligence in banking operations.

Reflection of local cultural values behind loss accounting practices by ilabulo sellers

Purpose: This study aims to reveal the non-material value behind the practice of loss accounting by ilabulo traders. Methodology/approach: This research uses the Islamic paradigm. The approach used is Islamic ethnomethodology. There are five data analysis stages: charity, knowledge, faith, revelation information, and courtesy. Results/findings: The study results show that traders avoid losses by distributing the leftover ilabulo to the local community for free. This accounting practice is conditional on the value of patience. In the Islamic culture of Gorontalo, the elders often internalize the value of patience through lumadu "mopo'o tanggalo duhelo" The meaning of this expression is the whole of patience. The implication of this research is to present the concept of loss accounting based on local wisdom values. Conclusion : This study concludes that ilabulo traders practice loss accounting based on the cultural and religious value of patience. By distributing unsold food to the community, traders embody local wisdom rooted in Islamic teachings and Gorontalo cultural expressions. This reveals that accounting practices at the grassroots level are not only economic but also deeply moral and communal. Limitations: The limitation of this research lies in the informants who have yet to provide information from the cultural experts. Contribution: The contribution of this research is that it can provide deeper insights into the local cultural values that influence the accounting practices of ilabulo traders. This can help us understand how culture plays a significant role in local-level accounting decision-making. Furthermore, the results of this research can be used to develop an accounting model that is more in line with the culture and local context of ilabulo traders. This can assist in designing more relevant and sustainable accounting practices.

Influence of social capital on small and medium enterprises performance in Wakiso District, Uganda

Purpose: This study investigates the influence of Social Capital (SC) on the performance of Small and Medium Enterprises (SMEs) in Kitemu Ward, Wakiso District. It aims to identify both internal and external forms of SC and assess their impact on SME performance. Research methodology: A mixed-methods approach was employed, collecting data from 40 participants through interviews and self-administered questionnaires. Quantitative data were analyzed using MS Excel to generate frequencies and graphs, while qualitative responses were transcribed and grouped into subthemes using content value analysis. Results: Internal SC included elements such as friends, trust, personal savings, family, and social links. External SC comprised customers, financial institutions, government entities, and companies. SC was found to positively influence SME performance by expanding the customer base, increasing profits and sales, and boosting creativity and innovation. Conclusion: Social Capital significantly contributes to SME growth and innovation by leveraging internal and external networks. Limitations: Financial constraints limited data collection coverage. A small sample size may affect the generalizability of findings, while time and data collection biases may also impact the results. Contribution: This is the first study on SC and SME performance in Kitemu Ward. Its findings offer valuable insights for policymakers and stakeholders to develop strategies that integrate SC into SME development, thereby enhancing profitability, customer reach, and financial access.

Prioritizing the product development roadmap of Zains SAAS using Analytical Hierarchy Process (AHP)

Purpose: This study aims to prioritize the development of Zains using the Analytical Hierarchy Process (AHP). Research Methodology: This study combines FGD and survey data to prioritize Zains’ development using AHP. Key criteria include market demand, financial impact, technology, efficiency, compliance, and security. AI-powered financial insights are identified as the top development priority. Results: These findings provide insights for CNT to optimize the development of Zains and to maintain their relevance and competitiveness in the SaaS market. These recommendations are beneficial for other SaaS providers facing similar challenges. Conclusion: The study concludes that AI-powered financial insights represent the most strategically valuable development path for Zains, aligning with both market needs and internal strategic goals. Prioritizing this alternative will strengthen Zains’ position in the competitive SaaS industry and enhance its value proposition to users. Limitation: This study is limited to the perspectives of internal stakeholders within CNT and may not fully capture customer preferences or external market dynamics. Future research should incorporate customer-based evaluation and long-term performance metrics. Contribution: This research contributes to strategic decision-making in product development by integrating AHP with qualitative insights, offering a replicable framework for prioritization in the SaaS sector. It also provides a practical roadmap for Zains and similar platforms aiming to align development initiatives with organizational goals and market trends.

Comparison of black-scholes models using historical volatility and garch volatility in collar strategy as hedging efforts for towr and tbig stocks

Purpose: This study aims to examine the implementation of option contracts using the Black-Scholes model with Historical Volatility and GARCH Volatility through a collar strategy, as a means of protecting stock value in the telecommunications sector. The research focuses on managing risk in stock investments, particularly for TOWR and TBIG stocks, in both crisis and non-crisis conditions. Research methodology: The study applies the Black-Scholes model using two types of volatility—Historical and GARCH—within a collar strategy framework to evaluate its effectiveness in mitigating risks associated with TOWR and TBIG stocks under varying market conditions. Results: For TOWR stocks, GARCH performs better in non-crisis conditions with three-month maturity, while Historical Volatility is superior in some shorter-maturity scenarios under both market conditions. For TBIG stocks, GARCH outperforms in all crisis scenarios with three-month maturity, whereas Historical Volatility leads in certain stable, short-term conditions. Conclusion: The effectiveness of volatility methods in the Black-Scholes model depends on stock type, market conditions, and maturity, with GARCH better for high volatility and longer terms, while Historical suits stable, short-term scenarios. Limitation: The study is limited to two telecommunications stocks and does not include empirical testing using live trading data, which could provide deeper validation of the proposed strategies. Contribution: This research contributes to the understanding of how investment strategies like collar options can be optimized using appropriate volatility models. Investment involves the allocation of money or capital with the aim of gaining profit.