实施AIS实践的机遇与挑战:来自马里多克旅游业务Boac的见解

Jenyza B. Dimacali – Rojo
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摘要

本研究调查了Marinduque Boac旅游企业在整合会计信息系统(AIS)过程中遇到的挑战以及克服这些问题的策略。通过对10家旅游相关企业进行访谈的定性研究方法,该研究评估了当前AIS的有效性,并制定了未来改进的计划。AIS集成的主要障碍包括培训不足、缺乏技术理解和财务障碍。无论如何,企业部署了各种方法来缓解这些问题,例如雇用专家,使用基于云的软件,以及投资于劳动力培训。虽然目前的AIS被认为是相当有效的,但仍有公认的发展需要。正在采取行动为技术提供资金、加强内部控制和获得专家建议。研究结果表明,在解决AIS实施挑战的帮助下,Marinduque Boac的旅游企业可以提高其财务报告、决策策略和整体绩效。该研究强调,财务报告中的人为错误会广泛影响业务,因此有必要采取措施降低相关风险。这些见解对于马林杜克和菲律宾类似旅游地区的旅游企业利益相关者、政策制定者、教育工作者和研究人员至关重要,有助于旅游业管理、会计和信息系统领域的发展。
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Opportunities and Challenges in Implementing AIS Practices: Insights from Boac, Marinduque’s Tourism Business
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.
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