The Impact of Platform Differences on System Use in Accounting Information System

The Accounting Information System is a vital point in business operational management. A good accounting information system will generate data that helps organizations improve their efficiency and boost firm competitiveness by providing management access to financial and accounting information. The existence of a quality accounting information system can indirectly improve employee performance because the organization creates a comfortable environment for them to work better. However, a lot of organizations are completely incapable of implementing a high-quality system on a specific platform. Decisions to implement a system on a particular platform not only affect the effectiveness of financial reporting but also have a significant impact on the operational efficiency of an organization for the long term. So, this study aims to investigate three platforms of systems, i.e., desktop, mobile, and web, to evaluate the impact of the difference between the platforms on the time efficiency of system utilization. For analysis, this study used experimental quantitative methodology and the statistical T-Test method to investigate the system's use of different platforms. According to the result, it is suggested to target the development of the system on mobile or web platforms rather than the traditional desktop-based system, as they appear to have a superior experience and offer several advantages in certain usage scenarios.