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Peer-Review Record

Determinants of Accounting Information Systems Success: The Case of the Greek Hotel Industry

Int. J. Financial Stud. 2024, 12(2), 42; https://doi.org/10.3390/ijfs12020042
by Ioannis E. Diavastis, Konstantinos A. Chrysafis * and Georgia C. Papadopoulou
Reviewer 1:
Reviewer 2: Anonymous
Int. J. Financial Stud. 2024, 12(2), 42; https://doi.org/10.3390/ijfs12020042
Submission received: 13 March 2024 / Revised: 19 April 2024 / Accepted: 24 April 2024 / Published: 30 April 2024

Round 1

Reviewer 1 Report

Comments and Suggestions for Authors

(1) Plagiarism is 28% and many paragaphs have serious issues, i would suggest you to work on this during revision. 

(2) . The goal of this research is to investigate a number of elements that influence AIS user satisfaction in the Greek hotel industry. This is not clear from the objective that is it AIS implementation or post implementation? Basically, the factors identified are useful for Information systems project implementation. 

(3) Who are the users of AIS in greek hotel industry? Not defined properly

(4) Intead of this, it must be research AIS Quality and user satisfaction. You can use parsuraman framework of AIS from use perspective.

(5) Serious problem in research design, it should be PLS or structrual model but running regression model. Also explaining D-W Test. Do you know when do we use D-W test? 

(5) , the assistance of the Hellenic 307 Chamber of Hotels was requested in order to get a list of hotels that are members of the 308 chamber....Who are the respondets...

(6) there is serious issue in research design and i would suggest papers to follow them in accounting information systems area and research design area

Yoshikuni, A.C., Dwivedi, R., Dultra-de-Lima, R.G. et al. Role of Emerging Technologies in Accounting Information Systems for Achieving Strategic Flexibility through Decision-Making Performance: An Exploratory Study Based on North American and South American Firms. Glob J Flex Syst Manag 24, 199–218 (2023). https://doi.org/10.1007/s40171-022-00334-9

Yoshikuni, A.C. and Dwivedi, R. (2023), "The role of enterprise information systems strategies enabled strategy-making on organizational innovativeness: a resource orchestration perspective", Journal of Enterprise Information Management, Vol. 36 No. 1, pp. 172-196. https://doi.org/10.1108/JEIM-10-2021-0442

 

(7) Please carefully work on the research design part. Use smart pls and make structural equation model instead of running OLS regression model. clearly design the sample also

(8) Discuss detailed work with theoretical and practical implications

(9) serious issue of similarity must be addressed

Comments on the Quality of English Language

Plahoarism needed to be reduced and extensive english editing is required

Author Response

Please see the attachment

Author Response File: Author Response.pdf

Reviewer 2 Report

Comments and Suggestions for Authors

This is a well written paper and it has great contribution to the IT and AIS literature. I applaud the authors for combining two different research methodologies and three different theoretical frameworks in their paper. That has definitely elevated the quality of the research analysis and results. 

Here are my suggestions based on reviewing your paper:

In page 2 and under the section of Literature Review, please explain the reasons you do you think that IS effectiveness is an important element for the hotel industry. 

Please, explain the actual accounting software used in the sampled hotels. Is it a management accounting system or an accounting information system? I could not find sufficient information which explain this system to the reader. Also, how is the used system any different from a typical accounting information system used by other corporate organizations?

The Discussion section needs to elaborate on the research analysis and results. For instance, an explanation of the connection or the alignment (or lack thereof) of the research results with the theoretical framework should be reported. 

Please, put the implications and conclusions in separate sections. In the Implications section, elaborate on the implications for the hotel users/employees, hotel management, and the software vendors who cater to the hotel industry. These are important stakeholders in the value chain of the hotel industry. 

Also, the paper could benefit from explaining whether the accounting systems used in the sampled hotels had led to better managerial and financial performance in the hotel. Whether it did or did not, an explanation is warranted. The reason I am bringing this up because the authors mentioned it in Section 2.2, titled, AIS User Satisfaction as an Indication of AIS Success. 

Comments on the Quality of English Language

The quality English language is acceptable. There are minor typos in the table or within the text where a period should be written instead of a comma. These can be fixed upon final review. 

Author Response

Please see the attachment

Author Response File: Author Response.pdf

Round 2

Reviewer 1 Report

Comments and Suggestions for Authors

NA

Comments on the Quality of English Language

English editing is required

Author Response

The authors are grateful for the evaluation of the manuscript by both the editor and the reviewers. After carefully studying the recommendations, which improved the overall quality of the paper, we proceeded to implement the necessary changes. These changes concerned the English language.

 

Round 3

Reviewer 1 Report

Comments and Suggestions for Authors

Good job!

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