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Xu, Hongjiang. "Critical success factors for accounting information systems data quality." University of Southern Queensland, Faculty of Business, 2003. http://eprints.usq.edu.au/archive/00001526/.
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Quality information is critical to organisations’ success in today’s highly competitive environment. Accounting information systems (AIS) as a discipline within information systems require high quality data. However, empirical evidence suggests that data quality is problematic in AIS. Therefore, knowledge of critical factors that are important in ensuring data quality in accounting information systems is desirable. A literature review evaluates previous research work in quality management, data quality, and accounting information systems. It was found that there was a gap in the literature about critical success factors for data quality in accounting information systems. Based on this gap in the literature and the findings of the exploratory stage of the research, a preliminary research model for factors influence data quality in AIS was developed. A framework for understanding relationships between stakeholder groups and data quality in accounting information systems was also developed. The major stakeholders are information producers, information custodians, information managers, information users, and internal auditors. Case study and survey methodology were adopted for this research. Case studies in seven Australian organisations were carried out, where four of them were large organisations and the other three are small to medium organisations (SMEs). Each case was examined as a whole to obtain an understanding of the opinions and perspectives of the respondents from each individual organisation as to what are considered to be the important factors in the case. Then, cross-case analysis was used to analyze the similarities and differences of the seven cases, which also include the variations between large organisations and small to medium organisations (SMEs). Furthermore, the variations between five different stakeholder groups were also examined. The results of the seven main case studies suggested 26 factors that may have impact on data quality in AIS. Survey instrument was developed based on the findings from case studies. Two large-scale surveys were sent to selected members of Australian CPA, and Australian Computer Society to further develop and test the research framework. The major findings from the survey are: 1. respondents rated the importance of the factors consistent higher than the actual performance of those factors. 2. There was only one factor, ‘audit and reviews’, that was found to be different between different sized organisations. 3. Four factors were found to be significantly different between different stakeholder groups: user focus, measurement and reporting, data supplier quality management and audit and reviews. 4. The top three critical factors for ensuring data quality in AIS were: top management commitment, education and training, and the nature of the accounting information systems. The key contribution of this thesis is the theoretical framework developed from the analysis of the findings of this research, which is the first such framework built upon empirical study that explored factors influencing data quality in AIS and their interrelationships with stakeholder groups and data quality outcomes. That is, it is now clear which factors impact on data quality in AIS, and which of those factors are critical success factors for ensuring high quality information outcomes. In addition, the performance level of factors was also incorporated into the research framework. Since the actual performance of factors has not been highlighted in other studies, this research adds new theoretical insights to the extant literature. In turn, this research confirms some of the factors mentioned in the literature and adds a few new factors. Moreover, stakeholder groups of data quality in AIS are important considerations and need more attention. The research framework of this research shows the relationship between stakeholder groups, important factors and data quality outcomes by highlighting stakeholder groups’ influence on identifying the important factors, as well as the evaluation of the importance and p erformance of the factors.
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Abukrisha, Taha Zakaria. "Socio technical perspective on computer based AIS development and implementation : reflections on recent changes in Egypt." Thesis, University of Essex, 2003. http://ethos.bl.uk/OrderDetails.do?uin=uk.bl.ethos.274305.
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Puasa, Sharinah. "A phenomenon of the critical factors of accounting information system (AIS) effectiveness." Thesis, University of Strathclyde, 2017. http://digitool.lib.strath.ac.uk:80/R/?func=dbin-jump-full&object_id=28583.
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The complexity of the Government’s environment provides greater challenges in making the AIS effective. Prior studies have reported many and inconsistent determinants of system effectiveness, as well as its measurement. This study intends to fill the gaps by understanding the phenomenon of the critical factors of AIS effectiveness for an on-going and stable system. This includes exploring the critical factors of AIS effectiveness and examining the factors that significantly influence the phenomenon. In addition, the condition of the identified factors is investigated based on perceived importance versus perceived performance. The effectiveness of AIS in this study is viewed from the perspective of user satisfaction. This study was conducted using multiple methods (qualitative and quantitative). The qualitative method includes group discussions, observation and semi-structured interviews. The qualitative findings were used to develop a survey questionnaire for the quantitative study on a larger scale. This study contributes to the literature by presenting a comprehensive measure of AIS effectiveness using a user satisfaction approach. In addition, the results emphasise the AIS main components that are crucial for the achievement of an effective system, which are user commitment, technology support function and teamwork. Furthermore, this study is different to earlier studies in that its findings uncover additional factors that are antecedents for the critical factors of AIS effectiveness. Moreover, the perceived importance-performance gap shows the benefit of the assessment in providing a strategic direction for management. Overall,this study has shed light on the investigated phenomenon by offering: a comprehensive measure of AIS effectiveness; the factors important in achieving an effective system; and further action to be taken by the management and the system’s users on each of those factors. Thus, in addition to academic literature contributions,practitioners will also derive benefits from the findings of this study.
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Al, Barrak Hesham M. "The Role of AIS in Organisational Sustainability: An Empirical Study of Saudi Organisations." Thesis, Griffith University, 2013. http://hdl.handle.net/10072/366933.
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Over the past 30 years, the concept of sustainability has attracted public attention all over the world, encouraging organisations to progressively seek sustainability. A sustainable organisation is basically an organisation that considers not only financial measures but also non-financial measures to manage its overall performance. The relevant literature suggests that the role of accounting information (AIS) is critical as it provides information on performance leading to facilitation of management decisions. However, the literature is unclear on the role of AIS in helping organisations to manage their sustainable organisational performance (SOP); this results in incomplete understanding of the relationship between AIS and SOP.
The present study focused on addressing this gap in knowledge by investigating whether both the quality of AIS and managers' use of AIS information are associated with SOP. Additionally, this study investigated the role of two other independent variables in the relationship, family control of management and industry dynamism. 18 hypotheses were developed based on an integrative review of theories and studies relating to the variables in the research model.<br>Thesis (PhD Doctorate)<br>Doctor of Philosophy (PhD)<br>Griffith Business School<br>Griffith Business School<br>Full Text
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Козлов, Ю. О. "Web-застосунок інформаційної підтримки освітньої програми університету". Thesis, Чернігів, 2021. http://ir.stu.cn.ua/123456789/23041.
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Козлов, Ю. О. Web-застосунок інформаційної підтримки освітньої програми університету : випускна кваліфікаційна робота : 123 "Кoмп’ютepнa iнжeнepiя" / Ю. О. Козлов ; керівник роботи В. В. Казимир ; НУ "Чернігівська політехніка", кафедра iнфopмaцiйниx тa кoмп’ютepниx cиcтeм. – Чернігів, 2021. – 72 с.<br>Об’єктом дослідження даної роботи є Web-застосунок інформаційної підтримки освітньої програми університету.
Предмет дослідження – засоби розробки веб-орієнтованих програмних додатків обліку даних.
Мета дослідження полягає в розробці Web-застосунку інформаційної підтримки освітньої програми університету з будь-якого підключеного до інтернету пристрою з системою авторизації.
Матеріали, методи та технічні засоби: об’єктно-орієнтоване програмування, мова програмування Python, Django web framework, персональний комп’ютер з процесором IntelCore i7 7700k під управлінням операційної системи Microsoft Windows 10.
Результати. Створено програмний web-додаток для інформаційної підтримки освітньої програми університету.
Висновки. Розроблено програмну інформаційно-облікову систему для освітньої програми університету.
Галузь використання – інформаційна система університету, системи
обліку.<br>The object of research of this work is the Web-application of information support of the educational program of the university.
The subject of research – tools for developing web-based software applications for data accounting.
The purpose of the study is to develop a Web-application of information support of the educational program of the university from any device connected to the Internet with an authorization system.
Materials, method sand technical means: object-oriented programming, Python programming language, Django web framework, personal computer with IntelCore i7 7700k processor running Microsoft Windows 10 operating system.
Results. A software web-application has been created for information suppor to the university's educational program.
Conclusions. A software information and accounting system for the university educational program has been developed.
Field of use – university information system, accounting systems.
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Riccio, Edson Luiz. "Uma contribuição ao estudo da contabilidade como sistema de informação." Universidade de São Paulo, 1992. http://www.teses.usp.br/teses/disponiveis/12/12131/tde-19012009-121736/.
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O contínuo aparecimento de novos conceitos para o desenvolvimento e controle de uma organização, os avanços da Contabilidade Gerencial além da crescente demanda pela Contabilidade Financeira colocam um desafio para a Contabilidade e todos os envolvidos na sua utilização, operação, pesquisa, desenvolvimento e implementação. Este desafio tem sido mais forte devido ao aumento da complexidade das organizações e o impacto causado pelos Computadores, que reforçaram o conceito de velocidade nos negócios. Adicionalmente, a influencia da cultura japonesa na Administração Organizacional, mais especificamente, \"kanban\", \"Just in Time\", Circulos de Qualidade e flexibilidade, trouxeram mudanças no comportamento organizacional, pressionando a área contábil a atuar dentro dos mesmos padrões. Muitos autores tem questionado sobre estes aspectos como, por exemplo: Bromwich & Hopwood em \" Research and Current Issues in Management Accounting (1986, dizendo: \"Varias abordagens para estrutura organizacional estão criando diferentes necessidades de informação para decisão e controle. Maior enfase está sendo colocada na necessidade de atender tanto as necessidades de informação locais quando as da administração central, e mais, \"a Contabilidade é tambem chamada a desempenhar um papel explicito na mobilização da mudança organizacional. Nao mais vista como um mero repositório passivo de dados do passado, o sistema contábil é parte integrante do desenho de diferentes abordagens na gestão da visibilidade organizacional e das várias direções para sua atuação.\" Estes aspectos foram tambem identificados por Iudicibus em \"Teoria da Contabilidade (1980), ao discutir as categorias de usuários da informação contábil e seus objetivos. Assim, a Contabilidade e os Contadores vem sendo mais e mais requesitados a suprir toda a organização com melhores seriços e informações. O Contador como profissional é solicitado a ser empresário, e sair de sua posição tradicional de \" dono dos dados\" para um novo papel, o de agente de serviços de informação e facilitador na tomada de decisão. Portanto, o Contador e o Sistema de Informação Contábil devem estar totalmente integrados aos objetivos da organização, tanto internos quanto externos. A questão é: como o Sistema de Informação Contábil pode satisfazer as necessidades de informação de uma organização. O objetivo desta tese é o de revisar a abordagem sistêmica da Contabilidade considerando os novos conceitos acima propostos.<br>The continuous release of new concepts in the development and control of an Organization, the advances of Managerial Accounting plus the growing requirements for Financial Accounting present all together a challenge for Accounting and for all individuals somehow involved in its usage, operation, research, development and implementation. This challenge has been stronger due to the increase in the complexity of an organization and the impact caused by the use of Computers, which have introduced the concept of speed in business. Additionally, the influence of the Japanese culture in Business Administration, more specifically, the Kanban, Just in Time, Quality Circles and flexibility, has caused many changes in the organizations behavior, pressuring the Accounting area to act accordingly. Several authors have questioned about these points as for example: Bromwich & Hopwood in Research and Current issues in Management Accounting (1986), saying: Different approaches to organizational structuring are creating different information needs for decision making and control. Greater emphasis is being placed on the need to service both local and central management needs for information, and more, Accounting is also being called upon to play a quite explicit role in the mobilization of organizational change. No longer seen as a mere passive reckoning of the economics of the past, accounting systems are now being implicated in the design of different approaches to the management of organizational visibility and different incentives for organizational action. This aspect had also been identified by Iudícibus in Teoria da Contabilidade (1980) when discussing the Categories of accounting information users and their objectives. Thus, the Accounting and the Accountants are being requested more and more to supply the entire organization with better service and information. The Accountant, as a professional, is asked to be a businessman, changing from his old position of data owner to a new one, as an Information Service Agent, and as a decision making facilitator. Therefore, the Accountant and the Accounting System must be fully integrated with the companys objectives internally and externally. The question is, how the Accounting System can satisfy the information requirements of a Company. The objective of this study is to revise the systems approach for Accounting in a computerized environment considering the new concepts above explained.
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Karamatova, Liliya. "Management Accounting and ERP Systems : Factors behind the Choice of Information Systems when Exercising Management Accounting." Thesis, Luleå tekniska universitet, Datavetenskap, 2017. http://urn.kb.se/resolve?urn=urn:nbn:se:ltu:diva-63851.
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Accounting is an old discipline inherent to any business. Accounting is divided into Financial Accounting (FA) and Management Accounting (MA). Financial Accounting focuses on the pure processing of the economic data. Management Accounting focuses on the decision-making aspects of the accounting. Accounting industry has been tremendously transformed in the past two decades due to the implementation of Enterprise Resource Planning (ERP) systems. These systems integrate and unify an organisation’s business functions and processes into one complex computer system. Previous research suggests that the ERP systems’ main functionality primarily addresses the issues of Financial Accounting and much less the issues of Management Accounting. The purpose of this study is to explore the underlying factors behind the application of the Management Accounting Techniques through the ERP systems and to suggest a further development in the field. Five large Swedish companies were examined through the comparative case studies with semi-structured interviews. This study discovered that MATs were mostly implemented through spreadsheets, BI systems and custom-built software, i.e. outside of the ERP systems. The main reasons were inflexibility and standard design of the ERP systems, that did not fully suit the companies. Additionally, the customization of the ERP systems would be too costly when other tools, such as BI systems or spreadsheets, provided better functionality to a better price. The conclusion of this study is that it is impossible to build a universal ERP system that would suit all kind of companies, however, ERP systems can serve as a common base and a transaction engine for the MA. ERP systems can provide a data structure for the analysis parameters crucial to MA, such as profit centre, cost centre, unit, and other dimensionality aspects. Spreadsheets and BI systems win the MA battle by providing the flexibility, user-friendliness and the acceptable price, required by the users. Therefore, ERP systems must provide good integration possibilities with other software. One can further speculate if ERP system providers choose not to deliver flexible and visually appealing products, since they benefit from the income that the customer education and the customization of an ERP system implies.
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Fragos, Serafeim. "Behavioural modelling in management and accounting information systems." Thesis, Lancaster University, 2004. http://ethos.bl.uk/OrderDetails.do?uin=uk.bl.ethos.483621.
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Bradshaw, Adrian Tyrone. "The Impact of Information Systems Consultants on Small and Medium-sized Enterprises: A Theory of the Firm Perspective." Thesis, University of Canterbury. Management, 2012. http://hdl.handle.net/10092/6933.
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This research aims to show the impact that consultants have on the creation of IS knowledge assets as well as the impact that they have on the development of IS competencies in SMEs. Exploratory case studies involving SMEs and consultants are used to investigate the impact consultants have on SMEs. IS knowledge and IS competencies are important themes that emerge from the exploratory stage of the study. This research further investigates the types of IS knowledge assets and IS competencies that consultants impact in SMEs by conducting further case studies with consultants and SMEs. Several propositions about the types of IS knowledge assets and IS competencies impacted by consultants are developed and tested using a longitudinal single-case study.
The results are analysed using resource-based theory and knowledge-based theory and reveals that consultants contribute to the development of experiential knowledge assets like know-how and experience, routine knowledge assets and systemic knowledge assets by influencing the knowledge creation processes of implementing SMEs. Consultants enhance and contribute to the development of the Management of IT competence which relates to the SME’s ability utilise IS. However, the results also show that consultants compensate for other IS competencies: strategy and vision; sourcing and alignment; and systems and infrastructure. These competencies relate to the SME’s ability to integrate IT with business processes, to source and alignment IT/IS and to engage in business and IS strategic thinking.
It is proposed that in addition to overcoming the knowledge barrier in SMEs, consultants are an essential part of the IS knowledge-creation process. Additionally, consultants compensate for IS competencies which are abilities; however, it is noted that if an on-going relationship develops between the consultants and SMEs then SMEs may, over time, develop IS competencies related to business and IS strategic thinking, management of IT and, sourcing and alignment.
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Rom, Anders. "Management accounting and integrated information systems : how to exploit the potential for management accounting of information technology /." Copenhagen : Business School, 2008. http://www.gbv.de/dms/zbw/563772867.pdf.
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Gullberg, Cecilia. "Roles of Accounting Information in Managerial Work." Doctoral thesis, Uppsala universitet, Företagsekonomiska institutionen, 2014. http://urn.kb.se/resolve?urn=urn:nbn:se:uu:diva-223653.
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Managerial work has been described as fragmented, action-oriented, and highly interpersonal, leaving limited room for formal planning and analysis. Even so, managers are expected to engage with accounting information for planning and analysing their area of responsibility. Accounting information has, however, been found to be tardy, aggregated, and incomplete, leading managers to rely on a wide set of additional informational resources. Still, managers’ doings and concerns tend to remain largely in the background in much management accounting research, which leaves us with limited knowledge of how accounting information comes into play in managers’ work. Moreover, technologies aimed at accommodating managers’ information needs are becoming increasingly sophisticated, and allow for timelier and more precise accounting information. This gradual transformation of technologies has led to questions concerning how management accounting is practised, and how it is related to accounting information systems. The aim of this dissertation is to identify roles of accounting information in managerial work in order to better understand the link between managerial work and management accounting systems. The dissertation consists of two volumes, each with three papers and a summary appraisal. The empirical material consists of interviews with a cross-sectional sample of mainly first-line managers, and a study of a construction firm including interviews with higher- and lower-level managers, observations of workshops where higher-level managers and staff discuss the management accounting systems, and internal documents. Overall, this dissertation suggests four roles of accounting information, based on its capacity to serve as representation, translation, key and perspective. Essentially, these roles reflect the ability of accounting information to both aggregate and disaggregate “reality”. The potential of each of these roles is shaped by managerial, organisational and technological issues, and is not always easily realised. The potential of these roles is particularly challenged in an environment with many local contexts. By accentuating what makes accounting information more and less valuable vis-à-vis other informational resources, this dissertation adds clarity to the emerging body of literature on managers’ situated use of accounting information, and to the debate on information technologies and management accounting.
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Ivinza, Lepapa Alphonse C. "Analyse de l'introduction de l'EDI dans les entreprises congolaises: une contribution à l'impact organisationnel des TI." Doctoral thesis, Universite Libre de Bruxelles, 2007. http://hdl.handle.net/2013/ULB-DIPOT:oai:dipot.ulb.ac.be:2013/210598.
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Résumé<p>Le cadre théorique de la contingence structurelle associe généralement « contexte, structure et performance » (Burns et Stalker, 1961; Woodward, 1965; Lawrence et Lorsch, 1967 ;Mintzberg, 1979).Le besoin de tester cette théorie dans l’environnement d’un pays sous développé (PSD) nous a conduit, dans cette recherche, à l’utilisation d’un cadre réduit basé uniquement sur des liens entre la technologie (remplacée par TI) et la structure (Galbraith, 1972 ;Lacrampe, 1974 ;Leifer, 1988). <p>Notre cadre théorique s’appuie sur les approches managériales, économiques et organisationnelles des TI et de l’EDI (Leavitt, 1968 ;Scott Morton, 1991). Il utilise la théorie contingente de la gestion comptable (Otley, 1980; Chapman, 1997) et des systèmes d’information comptable AIS (Sutton, 1995; Maudlin et Ruchala, 1999; Baldwin et alii, 2000; Dunk, 2001) comme domaine d’opérationnalisation (système d’information fonctionnel).<p>\<br>Doctorat en Sciences économiques et de gestion<br>info:eu-repo/semantics/nonPublished
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Al-Taweel, Laila. "Accounting information systems adoption : a case study of Syria." Thesis, University of Portsmouth, 2001. http://ethos.bl.uk/OrderDetails.do?uin=uk.bl.ethos.433045.
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Ahmed, Adel El-Said. "Integrating information systems technology competencies into accounting : a comparative study." Thesis, Liverpool John Moores University, 1999. http://researchonline.ljmu.ac.uk/5022/.
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Othman, Radiah. "Understanding accountants' participation in accounting information systems implementation : Malaysian evidence." Thesis, Aston University, 2007. http://publications.aston.ac.uk/10905/.
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The study is a two-part study starting with a nationwide survey in the private sector. The hypotheses derived from the Western literature were not significantly supported when the results were analyzed. It seems that the existing literature related to the phenomenon under investigation is mainly Anglo-Saxon culture oriented which is different from the Malaysian culture where the study was conducted. However, access barriers to private sector organizations shifted the focus of the research to the second part of the study that examined the issues in detail in four public sector organizations currently implementing accounting information systems – two hospitals and two universities. In the second part of the main study, the researcher developed formal and substantive propositions from the qualitative interviews which were substantiated using a cross-case analysis; as a result, a model for accountants’ participation in AIS implementation is proposed. The research shows that the process of influencing accountants to participate in AIS implementation is more complex than the literature suggests. There were many issues that surfaced during the case studies, such as conflict and empowerment which set a foundation for further research about how participation can be secured to help make the implementation of AIS part of an organizational agenda success.
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Bernroider, Edward, José-Rodrigo Córdoba, and Alan Pilkington. "Research in Information Systems: A Study of Diversity and Inter-Disciplinary Discourse in the AIS Basket Journals between 1995 and 2011." Palgrave Macmillan, 2013. http://epub.wu.ac.at/3915/1/2013%2Djit20135a%2Dpostprint.pdf.
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The paper investigates how Information Systems (IS) has emerged as the product of interdisciplinary
discourses. The research aim in this study is to better understand diversity in IS research,
and the extent to which the diversity of discourse expanded and contracted from 1995 to 2011.
Methodologically, we apply a combined citations/co-citations analysis based on the eight Association
for Information Systems (AIS) basket journals and the 22 subject-field classification framework
provided by the Association of Business Schools (ABS). Our findings suggest that IS is in a state of
continuous interaction and competition with other disciplines. General Management was reduced from
a dominant position as a reference discipline in IS at the expense of a growing variety of other
discourses including Business Strategy, Marketing, and Ethics and Governance among others. Over
time, IS as a field moved from the periphery to a central position during its discursive formation. This
supports the notion of IS as a fluid discipline dynamically embracing a diverse range of adjacent
reference disciplines, whilst keeping a degree of continuing interaction with them. Understanding
where IS is currently at allows us to better understand and propose fruitful avenues for its development
in both academia and practice.
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Nias, Ahmad Mohamad Azmi bin. "The impact of computerised accounting information systems on small and medium enterprises’ information quality, firm strategic decision making and firm performance." Thesis, Edith Cowan University, Research Online, Perth, Western Australia, 2016. https://ro.ecu.edu.au/theses/1928.
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Today, many Malaysian SMEs are facing problems that hinder the full implementation of computerised accounting information systems (CAIS). These problems are related to human resources incapable of using the systems and organisation’s inability to adopt the technology and align it with the companies’ strategic policy.
The purpose of this study is to empirically test the impact of CAIS on information quality, focusing on the transparency aspects of corporate governance and strategic decision making (SDM). Accounting information systems (AIS) with a ‘good fit’ and ‘highly praised’ corporate governance (CG) practices have been shown to lead to good firm performance. While the literature has examined the effects of AIS fit on firm performance, few studies have looked at the link between CAIS, information quality and firm performance. Further, while the impact of strategic decision making and CG on firm performance has been widely studied, the role of AIS in this relationship is less clear. Since AIS forms the backbone of a firm’s business information infrastructure, both strategic decision-making process and corporate governance, particularly the transparency dimension, rely on information derived from the system.
Using a resource-based view (RBV) framework, hypothesised relationships among variables of interest were examined based on data collected from 336 small and medium size enterprises (SMEs) in Malaysia. Results from partial least square (PLS) analysis suggest that effects of AIS on firm performance were partially mediated by information quality, while a full moderation effect was found for other variables on firm performance.
The results thus demonstrate the importance of information quality, SDM and AIS to a greater height, prompting SMEs to revisit their policies on AIS, staff training and largely transparency to better improve firm performance. Outcomes of this study contribute to the body of knowledge on AIS, information quality and SMEs, while helping to trigger interest among SMEs on the importance of having reliable accounting software to produce quality reports.
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Yau, Yeung Pui Yan D. "An exploration of risks in using cloud accounting information systems in Australia." Thesis, Queensland University of Technology, 2017. https://eprints.qut.edu.au/112366/1/Pui%20Yan_Yau%20Yeung_Thesis.pdf.
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This thesis is an exploratory study on the risk management of using cloud accounting in Australia. Using the interview method, this research identifies the specific risks for the use of cloud accounting in organisations and proposes possible measures to mitigate those risks from the end-user perspective. This research provides an understanding on the special characteristics of cloud accounting information systems. The findings of this research will assist businesses with their decision-making in relation to the use of cloud accounting.
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Vipoopinyo, Jarupa. "eXtensible business reporting language semantic error checking for accounting information systems." Thesis, University of Portsmouth, 2013. https://researchportal.port.ac.uk/portal/en/theses/extensible-business-reporting-language-semantic-error-checking-for-accounting-information-systems(d92d189d-ac31-413a-8577-e5152b61e09e).html.
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The financial reporting world has recently faced a number of changes due to the impact of the Internet. Today, the revolution in business communication is accelerating and more data is being shared by a large number of participant users, aside from the company’s internal management, including: clients, business partners, financial market analysts, investors and government regulators. These changes have led to the development of eXtensible Business Reporting Language (XBRL), which is an opensource Internet-based financial reporting language. XBRL is an extension of eXtensible Markup Language (XML) that provides machinereadable tags for each individual data element in each financial statement. XBRL is likely to be used as a platform that offers universal standards for defining business information. XBRL can ease the preparation, analysis, and exchange of business information along each part of financial reporting supply chain and across companies around the world. It can also increase the efficiency for all related users of business data. This study has analysed the accuracy of XBRL outputs by conducting a literature review and by checking the accuracy of the real company XBRL filing submissions that are published publicly. This study has found that there were many errors in these public XBRL documents that were caused either through a few basic common errors or from mistakes in related financial information. Therefore, this study has aimed to discover any possible causes of errors in XBRL filings. It has also aimed to find a way to detect those errors. Consequently, this study conducted a semantic checking system that aimed to detect XBRL errors and so enhance the accuracy of financial statements. To develop the semantic checking system, the results of an error finding analysis were combined, filtered, and classified into each category of errors, including the integration of accounting, business, and technology knowledge to fulfil the system. A process flow for the semantic checking system was created to help understand both the method and the rule. The rules were then set up to determine the different aspect of errors, which had a different method to manage and reduce errors. The semantic checking system was created in terms of the information specification of the XBRL filings. The system was designed to be more practical for the users by presenting the relationship between the real data and accounting practice. Moreover, a prototype was produced and the case study method was applied to prove the development of the system. This step was able to ensure the accuracy of the semantic checking system. Finally, this semantic checking system has been shown to improve the accuracy of XBRL filings. It also emphasises the importance of employing XBRL preparers who are aware of all of the possible issues that may arise while preparing an XBRL-based filing submission.
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Riad, Nancy Ibrahim. "Security of accounting information systems : a cross-sector study of UK companies." Thesis, Cardiff University, 2009. http://orca.cf.ac.uk/55840/.
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The issue of information systems (IS) security has received considerable attention from both academics and professionals. Information systems security has become a major part of core business processes in companies of all sizes and types, and it has become more vital than ever for companies to have an organised, efficient, and proactive security approach to their IS. Despite this importance, a number of significant gaps exist in the academic literature. Most of the previous studies have dealt with IS security or information security in general, without particular attention to accounting information systems (AIS) security. Security research is fragmented, and most previous studies lack an overall and comprehensive view of AIS security issues. Each study has tended to deal with a particular security dimension. In addition, much research on IS security has been overwhelmingly focused on the technical aspects with limited consideration given to non-technical issues such as security policy, training and awareness, risk assessment or security budget. In an attempt to fill these gaps, the current study presents an integrated view of AIS security in UK companies by addressing both the technical and non-technical aspects of security. The current study aims to investigate the AIS security level among UK companies in different industry sectors by investigating the sources and types of AIS security threats, the different types of controls implemented to prevent or reduce security threats, and the existence of a management framework for AIS security within UK companies in different sectors. To achieve the research objectives, the current study employed quantitative and qualitative approaches using a postal questionnaire and semi-structured interviews. The first stage involved sending a postal questionnaire to the IT managers of 800 UK listed companies in different industry sectors. A total of 104 responses were received, of which 65 responses were usable for statistical analysis. The second stage involved conducting nine interviews with IT managers of UK companies. The results indicated that some activities and practices forming the AIS security management framework are well known and undertaken by the majority of UK companies regardless of the industry sector for example AIS security policy, security risk assessment, security incident handling procedures, and a business continuity plan. However, security training and awareness program, security budget, and the British Standard for Information Security (BS 7799) are the most neglected security practices in the majority of companies. The results also showed that UK companies suffer from different types of security incidents however, many incidents go unreported because of the fear of negative publicity and the majority prefer to maintain their brand and to deal with these incidents internally. The results also revealed that employees are now the most common source of AIS security threats facing UK companies. In addition, the results suggested frequent occurrence of some types of security threats, for instance, employees' errors such as unintentional destruction of data by employees, spamming and malware attacks, and employees' sharing of passwords. Moreover, the majority of companies are paying more attention to software, hardware, input, and output security controls. However, more effort must be devoted to organisational and personnel controls.
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Dull, Richard B. "A Visual Approach to Information Systems: An Investigation of the Momentum of Accounting Wealth Changes." Diss., Virginia Tech, 1997. http://hdl.handle.net/10919/30706.
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This study investigates the relationship between three visual representations (two-dimensional, three-dimensional fixed, and three-dimensional rotatable) of multidimensional data, and the subjects' ability to make predictions based on the data. Output of a momentum accounting system was simulated and graphics were rendered based on that information. An interactive computer program was developed and used to administer the laboratory experiment and collect the results.
Subjects made prediction decisions based on the graphics produced for four companies. The companies were stratified based on size (high or low) and growth patterns (high or low). Each subject made predictions for one type representation for each of the four companies. Because of inconsistencies of the sample distributions for the different representations, nonparametric analyses were used to examine the data.
The subjects using the three-dimensional data that could be rotated were found to provide the most accurate predictions. No differences between the treatments were found based on the subject's visual acuity, as measured by the Visual Vividness Imagery Questionnaire (VVIQ). The subjects using the two-dimensional representations were found to take the least amount of time for their predictions.<br>Ph. D.
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Warner, Michael. "Charging and resource control for open distributed systems." Thesis, University of Cambridge, 1993. http://ethos.bl.uk/OrderDetails.do?uin=uk.bl.ethos.307059.
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Bachvarov, Boris Lyobomirov. "Analysis of the financial accounting sties on the World Wide Web." Thesis, Monterey, Calif. : Springfield, Va. : Naval Postgraduate School ; Available from National Technical Information Service, 2002. http://library.nps.navy.mil/uhtbin/hyperion-image/02Jun%5FBachvarov.pdf.
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Sumkaew, Nuatip. "Management accounting changes and the interaction effect of management accounting practices and integrated information systems on organisational performance : evidence from Thailand." Thesis, University of Newcastle upon Tyne, 2016. http://hdl.handle.net/10443/3269.
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The overall objective of this research was to examine phenomenon of management accounting changes in the context of Thailand, through exploring changes of management accounting practices (MAPs) and examining underlying influential factors with the use of contingency theory and diffusion of innovations theory. Furthermore this study aims to shed some light on the interaction effect of MAPs and integrated information systems (IISs) on organisational performance. A mixed method research strategy was adopted including questionnaires survey and one-to-one interviews. The study includes five findings: three mains and two ancillaries. First, MAPs have remained relatively unchanged over the period of 2001-2012, in particular conventional MAPs are still dominant, but there are signs of diffusion of advanced MAPs (i.e. Activity-based Costing (ABC) and Balanced Scorecards (BSC)). Second, using binary logistic regression analyses, results indicate that environmental uncertainty, differentiation strategy and IIS implementation promote MAP adoption whereas a decentralised structure and organisational culture are barriers. Third, MAPs and IISs do not have any interaction effect on organisational performance; however, individually they do have positive direct impacts on organisational performance. Additionally, the considered reasons for adoption or rejection of advanced MAP are unveiled as external consultants, following other Thai lead organisations, a lack of knowledge and resources, and a lack of top management support. Finally, organisational outlook of the top manager groups (culture perspective) influenced the advanced MAP usages. Organisations with top managers reflecting flexibility values tend to use more advanced MAPs than those reflecting control values. This study contributes to the existing knowledge of MAP changes by adding Thai organisational and cultural dimensions. This study also contributes to the inspiration for academics and practitioners to be concerned about the interaction effect of MAP adoption and IIS implementation on organisational performance (including financial and non-financial performance).
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Saracina, Tara Honea. "AN EXAMINATION OF THE USE OF ACCOUNTING INFORMATION SYSTEMS AND THE SUCCESS OF SMALL BUSINESSES IN SOUTH CAROLINA." NSUWorks, 2012. http://nsuworks.nova.edu/hsbe_etd/102.
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The purpose of this study was to explore the relationship between the use and sophistication of accounting information systems (AISs) and the success of small businesses in South Carolina. Additionally, this study explored the variables that influence South Carolinian small business owners/managers in the extent of adoption (sophistication) of AISs. This study applied the contingency theory of management accounting information systems as the theoretical foundation of the study. The study sought to fill the gap in the literature related to the use of accounting information systems in small businesses. Previous empirical studies of owner/manager behavior have resulted in conflicting findings with respect to accounting and business processes and systems utilized in small businesses. The research question central to this study was whether or not the sophistication of accounting information systems improved the success of South Carolina small businesses. The researcher expected to find that businesses owned by individuals with business-related education and previous business experience would be using more sophisticated AISs, and therefore be more successful. The results of the study did show a positive relationship between the sophistication of the AIS and higher levels of sales in small businesses. Also, the study found a significant positive relationship between the importance the owner/manager placed on AISs and the sophistication of the AIS. The findings indicated no positive significantly related differences in the sophistication of accounting information systems and owner/manager education, experience, ethnicity, or gender.
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Jarrar, Nazmi Saeb. "The impact on organizational performance of contextual factors, strategy and management control systems." Thesis, Edith Cowan University, Research Online, Perth, Western Australia, 2009. https://ro.ecu.edu.au/theses/1883.
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This dissertation examined antecedents of the use of contemporary management control systems (MCS) by testing the alignment of strategic and contextual variables with variables of contemporary systems of control in the organization. The study further explored the performance consequences of the implementation of these control systems, and the manner in which strategy can influence the organization’s control culture and management accounting practices. The impact of contextual factors, notably size and structural arrangements, such as decentralization and diversification, on management's choice of control systems were also examined. Hence, the study addressed the need for a better understanding of the association between variables across the four organizational areas of context, strategy, control and performance and attempted to bridge existing gaps in the body of knowledge in relation to the nature of the relationship between variables in these areas.
Contributions of this study to existing knowledge include the integration of different relationships, across the study variables, that were separately tested in previous research, the validation of a multi-dimensional model, suggested by Langfield-Smith (1997), to measure organizational strategic orientation, the use of several theories from different disciplines to predict the different relationships included in the study model and the investigation of relationships that have been little documented or not specifically explored.
Twenty seven research hypotheses were developed and tested: the first six hypotheses concerned predicted causal relationships between the organizational strategic orientation (i.e., entrepreneurial vs. conservative) and management control systems, notably, participative budgeting, activity based costing (ABC), total quality management (TQM), just in time (JIT), innovation, and the balanced scorecard (BSC). A further fifteen hypotheses explored the effect of the organizational contextual variables of size, decentralization, and diversification on the use of these control systems. Finally, the remaining six hypotheses tested the relationship between organizational performance and the adoption of the specified MCS in the organization.
The hypotheses were tested on a randomly selected sample of Australian manufacturing organizations through a questionnaire survey addressed to the senior management of each organization. A correlation matrix for the study constructs followed by a structural equation modeling approach was conducted to test the relationships between the variables of the study. The results of the study generated a number of highly significant correlations in support of the hypotheses. Participative budgeting and innovation proved to be more likely associated with entrepreneurial strategies, rather than conservative strategies; ABC was found to be positively associated with the size of the organization, TQM was found to be associated with decentralized structural arrangements, while BSC was positively associated with firm diversification. Both innovation and BSC were found to have significant positive effects on organizational performance.
The study is expected to benefit recent and future MCS implementers by directing their attention to appropriate use of these initiatives when certain contexts and strategic priorities are in place. The findings are also expected to advance the developed theory and add significantly to our knowledge of the inter-relationships between context, strategy, control systems and performance in manufacturing organizations.
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Mahmoud, Ali Gabir Salih Ali. "Impact of the contemporary manufacturing environment on cost accounting information systems "an Egyptian case study"." Thesis, University of Hull, 2000. http://hydra.hull.ac.uk/resources/hull:4638.
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This thesis examines the relevance of current cost accounting systems to the manufacturing environment. Egyptian manufacturing companies in the ex-public industrial sector have suffered from relatively various obstacles, with problems in production planning and control in particular. These impediments were responsible for negative effects on costs and caused low profitability for these companies in most years. Cost accounting systems were basically established for the purpose of preparing financial statements not for operational control.The literature was reviewed to explore changes in the manufacturing environment with emphasis on the developments in production planning and control systems and also to investigate the developments in cost accounting systems.To examine this research phenomenon empirically, a case study was conducted in an Egyptian EI-Nasr automotive manufacturing company. Data was collected from published and unpublished reports and by semi-structured interviews within the case company.The thesis is divided into two main parts: Part I to cover the literature review in this area. Part II for the case study analysis. The study covered three major areas of analysis. First is an overview of all factors which shape the old and new manufacturing environments and the developments in the systems of production planning and control. Second is a detailed investigation of the traditional and new cost accounting systems. Third is the main findings and conclusion including exposing the relationship between the different planning and control systems and the various cost accounting systems. It also includes a wide range of suggestions for improving the cost accounting systems of the studied case company.The major findings of this study were that manufacturing environment played a significant role in designing cost accounting systems. It concluded that planning capabilities of the company and suppliers play a significant role in the process of cost reduction and improve the competitive position.
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Hassan, Eid Awad Abd El-Sayed. "A theoretical and empirical study of performance measurement : a challenge for management accounting information systems." Thesis, University of Hull, 2001. http://hydra.hull.ac.uk/resources/hull:5607.
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Management accounting information systems (MAISs) play an important role in supporting continuous improvement efforts and management decision-making activities. MAISs provide manufacturing companies with internal financial and some non-financial information required for the three essential functions of planning, controlling and performance measurement. According to Drury (2000), "management accounting systems accumulate, classify, summarize and report information that will assist employees within an organization in their decision-making, planning, control and performance measurement activities". Performance measurement is one of the most important aspects of MAISs. The development of the concept of performance measurement is the direct result of several dramatic changes in the way today's business environment is structured and how companies employ world class manufacturing (WCM) philosophies or techniques to compete for marketplace advantages. These changes have impacted on the way companies are organised and in skills required to manage, motivate, and empower the workforce to support continuous improvement. Other changes, especially in the Egyptian manufacturing environment, have come from the effect of international agreements, such as General Agreement on Tariffs and Trade (GATT) and World Trade Organisation (WTO), and organisational pressures, such as the ISO 9000 programme. This thesis presents a theoretical and empirical study to determine 'what', why', and 'how' performance measurement systems (PMSs) are changing, as a challenge for MAISs, with the adoption of Just in Time (JIT) and Total Quality Management (TQM) philosophies. A discussion of these questions is presented in Chapter 8. In order to investigate how PMSs can best be used to support the continuous improvement philosophy of JIT and TQM, a model for developing PMSs in a JIT and TQM environment was constructed (see Figure 8.1). This study has used a qualitative method of research. The research findings and the model for developing PMSs in a JIT and TQM environment have been obtained from a literature review and data collected from two Egyptian pharmaceutical companies. The model, as it stands, is exploratory in nature. It proposes a body of ideas that form a new theory formulated for developing PMSs in a JIT and TQM environment. The model could be applicable to manufacturing companies, which have started or plan to implement JIT and TQM philosophies, since it provides a framework for the development and use of PMSs, rather than prescriptive lists of measures and reports that should be used. Norreklit (2000) indicated that models are needed which deepen our understanding of how PMSs are created, and to this end MAISs research has to make its contribution.
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Shanikat, Mohammed. "Organisational change and accounting information systems a case study of the privatisation of Jordan Telecom /." Access electronically, 2008. http://ro.uow.edu.au/theses/103.
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Ayoub, Abdul-Rahman. "Impact of Organisational Culture on Implementation Success of Accounting Information Systems in Canada and Lebanon." Thesis, Curtin University, 2020. http://hdl.handle.net/20.500.11937/81987.
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Accounting information systems may fail resulting in financial, social, environmental, and economic catastrophes. The reasons underlying these failures are not well investigated yet. While technical causes may play a role, non-technical grounds may be of significant impact. Policymakers mistakenly rush into stipulating new laws to curb such happenings. However, the financial scandals resulting from AIS fraudulent manipulations have never, yet, come to an end. This thesis investigates the impact of organizational culture on AIS success in Lebanon and Canada and brings in foundational contributions and pioneering insights for future research focusing on the interplay between culture and information systems.
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West, Mario. "Strategies to Manage Enterprise Information Technology Projects." ScholarWorks, 2017. https://scholarworks.waldenu.edu/dissertations/4578.
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Since 2005, most midsize company information technology (IT) projects had a 62.4% failure rate because of wrong project team communication skills or cost overruns. IT leaders expect negative IT project outcomes will cost over $2 billion by 2020. Using the actor-network theory, the purpose of this single case study was to explore strategies used by IT leaders from a midsize IT company in Washington, D.C. to plan and execute projects under budget and on time. Using purposeful sampling, 5 IT leaders were selected for this study because of their experience in implementing successful strategies for projects. Data were collected using face-to-face semistructured interviews, company documentation, and internal organizational risk reports. Yin's 5-step process was used for data analysis to compile, disassemble, reassemble, interpret, and conclude the data. The interpretation of data, subjected to methodological triangulation and member checking to strengthen the dependability and credibility of the findings, yielded 3 themes of IT leader communication skills: IT leader strategy, IT leader knowledge, and implementation of cost savings. The findings indicated that IT leaders serve as the key actors in the IT project network, and leader communication skills are essential for implementing strategies for IT project completion and cost savings. With this knowledge, IT leaders can implement strategies to plan and execute projects under budget and on time. The implications for a positive social change includes the potential for IT leaders to reduce project production waste and contribute to economic expansion.
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Taweel, Alameen Khalifa. "The role of management accounting information systems in traditional and modern performance measurement systems : an empirical study in Libyan banks." Thesis, University of Lincoln, 2005. http://ethos.bl.uk/OrderDetails.do?uin=uk.bl.ethos.442488.
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Lohr, Matthias. "Using Information Systems to Enable Managerial Accounting at Small and Medium Sized Manufacturing Firms in Germany." Doctoral thesis, Saechsische Landesbibliothek- Staats- und Universitaetsbibliothek Dresden, 2013. http://nbn-resolving.de/urn:nbn:de:bsz:14-qucosa-126316.
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Small and medium sized companies can utillise information systems (IS) to overcome restrictions imposed by their often limited resources. This dissertation investigates which factors contribute to an IS’s success in enabling managerial accounting at small and medium sized manufacturing firms in Germany.
An adaptation of the IS Success Model is used as the research model for a quantitative empirical survey among 5,831 companies. Structural equation modelling confirms the model and reveals two major findings:
(1) The users’ Satisfaction with the IS is the strongest determinant of Net Benefits for managerial accounting. By contrast, the Perceived Usefulness of the IS has only an indirect influence.
(2) Satisfaction has a significant influence on all Net Benefits, of which Reduced Uncertainty has the largest explained variance.
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Abu-Musa, Ahmad Abdel-Salam. "Evaluating the security of computerised accounting information systems : an empirical study on the Egyptian banking industry." Thesis, University of Aberdeen, 2001. http://digitool.abdn.ac.uk:80/webclient/DeliveryManager?pid=153275.
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Ramli, Ainon. "Usage of, and satisfaction with, accounting information systems in the hotel industry : the case of Malaysia." Thesis, University of Hull, 2013. http://hydra.hull.ac.uk/resources/hull:7180.
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In the last 20 years, organisations have invested heavily in Information Technology (IT) to support their businesses. The work systems of organisations nowadays are increasingly IT-enabled. The tourism industry in general and hospitality industry in particular is one of the industries that are much affected by the revolution of IT. There have been made various calls for additional research to improve knowledge about the usage of and satisfaction with information systems (IS) in organisations. This study is motivated by the lack of knowledge of the use of Accounting Information Systems (AIS) in the hotel industry, especially in developing countries. Thus, this research attempts to fill a knowledge gap by exploring the adoption of AIS and the factors that influence usage of and satisfaction with the AIS, as well as the relationship between satisfaction with the AIS and its organisational impact, in Malaysia. This study uses an extension of the Technology Acceptance Model (TAM) which is regarded as one of the most influential research models in explaining IT usage or acceptance behaviour in various contexts. The research adopts a triangulation approach combining both a survey and interviews. The data from the survey were collected through a postal questionnaire to senior accounting managers in three, four and five star rated hotels. The data were analysed using Partial Least Squares (PLS) which is the PLS-Graph Beta Version 3.0. Semistructured interviews with managers in six hotels supplement the findings from the survey. The interviews explained further, managers’ insights into experience and views as a means to triangulate the research. The findings confirm the wide use of computerised accounting systems in three, four and five star rated hotels, although, the extent of the AIS use is relatively unsophisticated with the focus on basic accounting modules and fundamental accounting-based applications. The main factors to influence perceived usefulness (PU) are perceived ease of use (PEOU), involvement and training. The factors that influence PEOU are experience, external expertise and PU. It is found that usage of the AIS, PU and PEOU significantly influence satisfaction with the AIS. This study also provides positive support for a relationship between satisfaction with the AIS and organisational impact. Despite the widely held belief that IT is fundamental to a firm’s survival andgrowth, previous studies struggled to link IT to organisational impact. This research adds to existing studies about the usage of and satisfaction with IT/IS. It provides further support to the TAM in terms of AIS in the hotel industry. The findings from this study also provide awareness to academics and practitioners about the importance of IT/IS in general and AIS in particular to create competitive advantages and to improve firms’ efficiency and effectiveness, as well as to impact to overall firm performance.
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SULTANA, TUNAZZINA. "“Time Accounting Systems (TAS)”: Investigating the potential of Information Technology for the ageing society in Bangladesh." Doctoral thesis, Università degli Studi di Milano-Bicocca, 2016. http://hdl.handle.net/10281/102372.
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This research aims to explore the potential of Information Technology for the ageing societies in developing countries. More particularly, it investigates whether an ICT based peer to peer service exchange tool, Time Accounting System (TAS), would be useful and acceptable in Bangladesh and how can this technology be introduced there which might help in elderly care, social inclusion, and informal employment.
We considered the design approaches for the developing countries and we adopted the main iterative loop of a User-centered Approach in order to reach our objectives. We developed a prototype of a TAS based on the requirements elicited from the analysis of the data collected through both quantitative and qualitative studies. Then we validated the prototype through another qualitative study and usability testing.
The more general contribution of this research is to have investigated a problem that, to our knowledge, was not yet taken into account. In this respect, it opens a new line of research within the stream that investigates the potentialities, the limitations and the constraints of the adoption of collaborative technologies in developing countries.
From the theoretical perspective, the research design guiding the undertaken investigation is an application of the Postcolonial Computing approach. Moreover, it is an empirical proof of its validity in terms of “productivity”, although the design trajectory could not reach its full accomplishment. Our experience shows that in new situations like the one dealt with in our research the classic methodological approaches and their tools cannot be taken for granted and directly applied. Only the general foundation principles, like the central role of the users in design and the iterative nature of the latter to refine the features of the solution as in our case, can be preserved. The methods and tools have to be combined and adapted to cope with the complexity and the constraints of the target setting, in our case a wide number of people in Bangladesh for the survey and the focus groups among the Bangladeshi people in Bangladesh and Italy.
From the application level, the hybridization proposed by the Postcolonial Computing approach was productive also in terms of some functionalities that are innovative with respect to those incorporated in the TAS applications that are in use in the western countries. The habits of the population living in the considered urban areas in Bangladesh let emerge an innovative requirement for a TAS application: the application should allow one to transfer credits across communities living in an urban area in order to extend the usefulness of the system to people who commute, typically for work sake. On the other hand, the Bangladeshi people living in Italy extended this requirement to allow the interaction among TAS systems across the continents. The leading idea was the same, i.e. is some form of TAS systems integration, however at a different scale. This integration could make sense also for the populations living in western countries as mobility is increasing and TAS applications deployed there could offer a better both to native people and to the migrants as these latter could help their relatives and friends in their native countries: a very interesting possibility due to the migration phenomenon and the related problem of integration that is crucial in these days, especially in Europe.
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Sharkasi, Omar A. "The impact of investment in accounting information systems on business performance : the case of the Libyan commercial banks." Thesis, University of Gloucestershire, 2011. http://eprints.glos.ac.uk/3282/.
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This study aimed to explore investment in accounting information system (AIS) in the commercial banks in Libya. It focuses on the extent and nature of AIS investment in the Libyan commercial banks, resultant changes in business processes and the significance of training and up-skilling of the workforce in delivering systems benefits. Following an initial literature review, the research reviewed AIS investment in all Libyan commercial banks and established top line profiles of nine of the thirteen existing banks (the other four being close to merger with, or acquisition by, other banks). Three banks were selected for detailed case study analysis, representing a cross-section in terms of size, staff, age profile, and ownership of the banks. Three methods were adopted to collect data - individual questionnaires with key bank personnel, semi-structured interviews and review and analysis of pertinent bank documents. The study researched and analysed the recent investment in advanced IT in the case study banks, where AIS packaged software and communications infrastructure had been implemented. The banks that use developed global systems have more efficient and effective systems than the banks that use local systems, and in general there are no adequate policies or plans in place for training and up-skilling of staff using these new systems. The study also found that investment in AIS and associated technological infrastructure had impacted on all main business processes, bringing about significant process improvement in some cases. Contributions to knowledge include a qualitative assessment of AIS in Libyan banks, which has not been done before, and the identification of some of the benefits and problems that result from major systems deployment. The study has also shown that models formulated for application in the developed world can be adapted and applied to assess information systems in a developing world commercial environment.
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Hrubec, Thomas R. Rhodes Dent. "A web-based accounting instructional prototype for use in improving information system development in a corporate setting." Normal, Ill. : Illinois State University, 2004. http://wwwlib.umi.com/cr/ilstu/fullcit?p3128277.
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Thesis (Ed. D.)--Illinois State University, 2004.<br>Title from title page screen, viewed Jan. 21, 2005. Dissertation Committee: Dent M. Rhodes (chair), Temba C. Bassoppo-Moyo, Kenneth F. Jerich, W. Max Rexroad. Includes bibliographical references (leaves 143-149) and abstract. Also available in print.
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Mendonça, Bruno Soares Pacheco. "Contributo para um sistema de informação agrícola. Caso de estudo da vinha e do trigo no Alentejo." Master's thesis, ISA, 2013. http://hdl.handle.net/10400.5/6333.
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Mestrado em Engenharia Agronómica - Instituto Superior de Agronomia<br>In Portugal information about the costs of agricultural enterprises is scarce, complicating
the decision-making process of the farm manager who needs this information to manage the
farm in a context of constant change in policies, agri-environmental measures and
regulations of agricultural products.
This dissertation proposes an information system based on enterprise accounts, able to
report costs and income from agricultural activities. Thus a database named ACC was
developed, together with an interface named GITEAgro to facilitate the construction of
enterprise accounts and use their data to calculate useful indicators, plus an operation
schedule to ascertain the occurrence of costs over time.
For this purpose overheads and variable costs per unit, revenues and gross margins were
calculated in two examples of activities: rainfed milling wheat and vineyards for quality wine,
representing, respectively, an annual and a perennial crop.
The result was facilitating the creation of enterprise accounts and improving the display of
the information through interactive graphs. Inserted in an information system this information
could simplify farmers' control over their activities, while generating data for the publication of
the indicators
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Gatian, Amy Elizabeth Williams. "User information satisfaction (UIS) and user productivity: an empirical examination." Diss., Virginia Polytechnic Institute and State University, 1989. http://hdl.handle.net/10919/54361.
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In this research the relationships between user information satisfaction (UIS) and user productivity were examined. Two users groups were used to test the following hypotheses:
H₁<sub>A</sub>: There is no relationship between UIS and perceptions of decision-making quality for academic department heads.
H₁<sub>B</sub>: There is no relationship between UIS and perceptions of decision-making quality for managers within the controller’s office.
H₂: There is no relationship between UIS and objectively measured productivity for managers within the controller’s office.
H₃: There is no relationship between UIS and a user’s length of experience with a system.
H₄<sub>A</sub>: There is no relationship between UIS and a user’s age.
H₄<sub>B</sub>: There is no relationship between UIS and a user’s sex.
H₄<sub>C</sub>: There is no relationship between UIS and a user’s level of education.
Data utilized in testing the hypotheses were collected with a packet of six questionnaires mailed to the controllers of 100 universities. Usable responses were obtained from 107 of 300 controller’s office managers and 77 of 300 academic users. H₁<sub>A</sub>, H₁<sub>B</sub> and H₂ were tested with canonical correlation analysis. H₃, H₄<sub>A</sub>, H₄<sub>B</sub> and H₄<sub>C</sub> were tested with multiple regression.
The findings can be summarized as follows:
1. Satisfaction with computer processing was correlated with making better operating budget decisions for both groups and helping academic users track activities in research, grant and designated gift accounts.
2. Satisfaction with system related problem finding was correlated with elimination of steps and making jobs easier for managers, and with helping academic users track activity in research accounts, and to feel they have benefited overall from FRS.
3. Satisfaction with the linear combination of inputs and problem finding was correlated with financial transactions per full time employee equivalents (FTE), late internal reports per total internal reports and number of ledger accounts per FTE.
4. More frequent users of FRS were more satisfied. Additionally, UIS and mandatory system usage were positively correlated.
5. UIS and sex were moderately correlated. Specifically, males within the academic group were less satisfied with FRS than the females surveyed.<br>Ph. D.
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Haedr, Adel Ramdan. "A contingency theory-based investigation of the role of management accounting information in management control systems in large manufacturing companies in Libya." Thesis, University of Huddersfield, 2012. http://eprints.hud.ac.uk/id/eprint/17521/.
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In an attempt to provide a better understanding of the design and use of effective management control systems (MCS) in a developing country, this research study adopts a contingency theory approach to investigate the role of management accounting information (MAI) in facilitating MCS in large manufacturing companies. Drawing the relevant literature on contingency theory, a framework is developed and forms the basis for investigating the possible influence of several contingent variables, including centralisation, formalisation, environmental uncertainty, manufacturing complexity and competitive strategy, on the effectiveness of MCS as well as the potential mediating effect of the usefulness of MAI on these relationships. Based on the findings of a questionnaire-based survey of 54 large manufacturing companies from different industrial sectors in Libya, this study identifies the role of MAI in facilitating MCS in these companies in terms of the four dimensions of scope, timeliness, aggregation and integration. Descriptive and inferential statistical tools are used to analyse the collected data, including independent t-test, correlation, simple and multiple regression. The study also utilises the Preacher and Hayes’s (2004) macro through the SPSS package to investigate mediation regression effects in the MAI/MCS relationship. The results of the descriptive analysis show that more bureaucratic MCS types - characterised as formal, tight, and impersonal controls - have been adopted in large manufacturing companies in Libya to motivate, control and direct different activities. In terms of competitive strategy, no pure cost leaders or differentiators were found; rather the responding companies consider various aspects of cost leadership and product differentiation priorities when shaping their competitive strategy. Apart from manufacturing process complexity, all other contingent variables studied were found to have a significant positive influence on MCS effectiveness in these manufacturing companies. Although each of the four MAI dimensions (i.e. scope, timeliness, aggregation, and integration) explored in this study was perceived useful in relation to planning and problem solving activities, it is the aggregated information that was perceived the most important, available, and, thus, useful information. Very importantly this study found that MAI usefulness accounts for a full (i.e. complete) mediation effect only on the relationship between centralisation and MCS effectiveness, while it accounts for a partial mediating role on the relationship between MCS effectiveness and the other three contingent variables of formalisation, environmental uncertainty, and competitive strategy. On the other hand, the usefulness of MAI transmitted the influence of manufacturing process complexity on MCS effectiveness indicating an indirect effect instead of a mediated relationship. The latter is a significant distinction not usually made in previous studies that examined interaction factors. Thus, this study contributes to the knowledge in this important area by distinguishing between mediation and indirect effects, in particular, and between full and partial mediation effects, in general. Finally, the main limitations of this study are outlined and opportunities for future research are suggested, particularly in relation to considering the moderating effect of a fourth variable on the mediation relationship (i.e. moderated mediation) in the interplay between MAI and management control system design and use.
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Hamdan, Mohammad Naser Mousa. "Improving the performance of accounting information systems of commercial banks in Jordan by using the balanced scorecard approach." Thesis, Curtin University, 2013. http://hdl.handle.net/20.500.11937/2276.
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The continuous development of information technology in the modern word affects the performance of Accounting Information Systems (AIS) in Jordanian business organizations, including commercial banks, in many respects, including: its objectives, strategies, nature of work and instruments that achieve its objectives. Hence, the traditional AIS needs to be reviewed since it requires new instruments to determine, measure and present accounting information in order to adapt to the requirements of modern technology and competition factors.The problem of this study stems from the ignorance of some commercial banks in Jordan about the impact of AIS on the level of banks' success in performing their various banking business, indicating that AIS is not used efficiently and effectively. Also, the problem stems from the great interest in AIS from other commercial banks in Jordan, although they are unable to take full advantage of AIS and what it can offer. With the prominent presence and effective role that could be played by companies of systems, programs and communications in Jordan in formulating the level of service performance of banks in Jordan, ignorance of AIS on the part of these commercial banks would negatively impact on their market share and effective performance, bilaterally, jointly, and their competitive position.Despite the argument of many commercial banks in Jordan that AIS is an important aspect of their daily operations, there are still some factors that limit the effectiveness of AIS performance. Hence, various critical problems emerged for the commercial banks, which are the main problems addressed by this study. First, specific technology in any AIS field might prevent it from being effective; second, it may prevent the production of credible information for stakeholders; third, it will hinder any technical progress in its control operations. This would negatively affect bank's performance in terms of providing highly efficient, low-cost services, and decrease its competence and competitiveness both internally and externally.Considering the negative reflections discussed in the previous section, it is noted that the impact of Key Performance Indicators (KPIs) problems on AIS performance in the commercial banks in Jordan is a pressing and significant issue, especially in the KPIs field that enhances AIS performance. The problem that the researcher identifies to solve in this study is: What are the KPIs that will improve the accounting information systems' performance in the commercial banks in Jordan? This needs to address the question arising from the absence of a strategic vision in the literature to develop and improve the AIS professional performance in commercial banks in Jordan. Also, it highlights the importance of investigating the KPIs that lead to improving AIS performance in the commercial banks in Jordan.To improve AIS performance in commercial bank in Jordan, Balance Scorecard (BSC) as an integrated system of performance measures from the financial and non-financial perspectives, such as: financial, customers, internal business process, learning and growth, and internal control have been used. KPIs related to these perspectives were revealed and identified classified, and their relationships with, and their effects and influence on, the effectiveness of AIS performance in those banks, were examined. On the other hand, analyses were made for the all BSC-AIS elements and their effect on the performance of work strategies and tendencies by using Analytical Hierarchy Process (AHP) and Analytical Network Process (ANP). The researcher also tested BSC-AIS in the field part, on the society, with emphasis on basic performance improvement stimulants AIS-KPIs, through analysing the questionnaire's results, using the Statistical Package for Social Sciences (SPSS) programme. Then, analysed each element based on each of the five perspectives. A comparison was conducted between the analysis results of SPSS and analysis results of AHP/ANP, in order to get final KPIs to be adopted as a basic criterion to conduct the comparison between fact and the expected AIS future performance. Furthermore, the study suggests ten recommendations to be implemented by the commercial banks in Jordan in order to improve the performance of AIS.Finally, the study produced results that facilitate the establishment of a comprehensive AIS strategy intended to achieve, and maintain a competitive advantage, provide the attributes that produce comprehensive information for different stakeholders, improve and maintain the internal control systems. This study concluded that all of these elements together lead to the development and improvement of AIS performance in the commercial banks in Jordan, thereby improving AIS operational performance with different materiality determined by the relationship between the target elements and objectives.
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Cabelo, Micaela Sofia Domingues. "Análise da aplicação do Sistema Oracle na empresa Kemet Electronics Portugal, S.A." Master's thesis, Universidade de Évora, 2012. http://hdl.handle.net/10174/15326.
Full textAbstract:
O presente trabalho corresponde à etapa final de um percurso académico orientado
para a obtenção do grau de mestre em Gestão com especialização em Contabilidade e
Auditoria.
Este estudo tem como objetivo analisar a aplicação do sistema Oracle na empresa
Kemet Electronics Portugal, S.A., principalmente no departamento da contabilidade, na
realização das tarefas de conferência e contabilização de faturas e notas de crédito de
fornecedores.
Com o intuito de atingir o objetivo proposto, a primeira parte do estudo inclui uma
análise teórica aos temas da harmonização internacional contabilística e dos sistemas de
informação contabilísticos. A segunda parte do trabalho é essencialmente dedicada às
aplicações do sistema Oracle na referida empresa.
O estágio, que decorreu entre outubro de 2009 e abril de 2010, possibilitou o
contacto com a realidade empresarial, permitindo o confronto entre os ensinamentos
teóricos e a sua aplicação prática, no sentido de facilitar uma futura integração profissional.
O trabalho permitiu também compreender a importância da utilização dos sistemas
de informação nas empresas multinacionais, ou seja, de que forma o sistema apoia a
atividade e o desenvolvimento de todos os departamentos da empresa; ABSTRACT: This work corresponds to the final stage of the Master's degree in Management -
specialization in Accounting and Auditing.
This study aims to analyze the application of Oracle system in the Kemet
Electronics Portugal, S.A., namely in the accounting department, in accomplishing the task
of verifying and accounting of invoices and credit notes from suppliers.
In order to achieve this purpose, the first part of the study includes a theoretical
analysis of the issues of international accounting harmonization and information
accounting systems. The second part of the work includes the analysis of the Oracle system
in the company.
The internship, which took place between October 2009 and April 2010, provided
some contact with the business reality, allowing the comparison between the theoretical
knowledge and the practical application to facilitate the future professional integration.
The work also enabled to understand the importance of using information systems
in multinational corporations, i.e., how the system support the activity and the development
of all departments of the company.
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Zhao, Lin. "DYNAMIC REPRESENTATION OF FINANCIAL RATIOS: A DESIGN AND EMPIRICAL TEST." online version, 2008. http://rave.ohiolink.edu/etdc/view?acc%5Fnum=case1201293293.
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Ferreira, Deosio Cabral. "A efetividade da informação contábil gerada em Unidades Gestoras de recursos da união sediadas em Petrolina-PE e Juazeiro-BA." Universidade Federal do Amazonas, 2015. http://tede.ufam.edu.br/handle/tede/4827.
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Previous issue date: 2015-10-21<br>Accounting is the science of asset information. Since 2008, the production of such
information in the public sector has undergone significant changes with the implementation of
International Standards of Accounting Applied to the Public Sector (NBCASP). Faced with
this reality comes a concern as the effective use of accounting information for management
decision-making. In this sense, this research aims to examine the effectiveness of accounting
information generated in Union Resource Management Units based in the cities of Petrolina,
PE and Juazeiro, BA in 2015. In this context identifies the relevant factors related to the
effective use of accounting information, clarifying the existing accounting information system
in public entities is efficient and effective and examines the level of usefulness of accounting
information for decision making in the surveyed units. For this work has descriptive and
exploratory nature. As for the research techniques were employed bibliographical,
documentary and field research. We used yet pragmatic approach and as data collection tools,
questionnaire in Likert scale with five alternatives that have been applied to managers and
semi-structured interview was held with the accounting officers of the units studied. To
interpret the data, it was used descriptive statistics, multivariate data analysis and content
analysis. The results showed that there is effective use of accounting information handled by
the Union resources managers concerning their decision making. However, there was
disagreement between managers and accountants in the evaluation of some attributes that
define the effectiveness of information. It was found that the Integrated Financial
Administration System (Siafi) stands out as the main structural system of the federal
government and that the accounting information system used by the management units do not
fully meet the contemporary requirements of public accounting.<br>A contabilidade é a ciência da informação patrimonial. Desde 2008, a produção dessa
informação no setor público sofreu alterações relevantes com a implementação das Normas
Brasileiras de Contabilidade Aplicadas ao Setor Público (NBCASP). Diante dessa realidade,
surge uma inquietude quanto a efetividade no uso da informação contábil para tomada de
decisão de gestão. Neste sentido, esta pesquisa pretende analisar a efetividade da informação
contábil gerada em Unidades Gestoras de recursos da União sediadas nos municípios de
Petrolina-PE e Juazeiro-BA no ano de 2015. Neste contexto, identifica os fatores relevantes
relacionados ao uso efetivo da informação contábil, esclarecendo se o sistema de informações
contábeis existente nas entidades públicas é eficiente e eficaz e examina o nível de utilidade
das informações contábeis para a tomada de decisão nas unidades pesquisadas. Para isso, o
trabalho possui natureza descritiva e exploratória. Quanto às técnicas de pesquisas, foram
empregadas a bibliográfica, a documental e a pesquisa de campo. Utilizou-se ainda a
abordagem pragmática e, como instrumentos de coleta de dados, questionário na escala de
Likert com cinco pontos que foram aplicados aos gestores e entrevista semiestruturada foi
realizada com os contabilistas das unidades pesquisadas. Para interpretar os dados, foram
utilizadas a estatística descritiva, a análise multivariada de dados, bem como a análise de
conteúdo. Os resultados evidenciaram que há efetividade no uso das informações contábeis
manuseadas pelos gestores de recursos da União concernentes às suas tomadas de decisões.
No entanto, constatou-se divergências entre os gestores e contabilistas na avaliação de alguns
atributos que definem a efetividade da informação. Verificou-se que o Sistema Integrado de
Administração Financeira (Siafi) se destaca como o principal sistema estruturante do Governo
Federal e que o sistema de informação contábil utilizado pelas unidades gestoras não atende
plenamente as exigências contemporâneas da contabilidade pública.
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Johansson, Christer. "Styrning för samordning." Doctoral thesis, Handelshögskolan i Stockholm, Redovisning och Finansiering (B), 2001. http://urn.kb.se/resolve?urn=urn:nbn:se:hhs:diva-598.
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När människor åstadkommer något tillsammans innebär det att deras ansträngningar samordnas på något sätt. Samordningen kan vara planerad eller spontan, informell eller formaliserad, medveten eller omedveten och kan ske i samförstånd eller leda till konflikter. Denna avhandling handlar om hur samordningen kan ske inom företag och vilken betydelse ekonomisk styrning och ekonomidatasystem har i sammanhanget. Påverkar eller påverkas deras utformning och funktion av hur samordning organiseras? Har de någon inverkan på företagets ekonomiska prestationer? I avhandlingen redovisas de svar en undersökning av samordningsproblematik i svenska börsnoterade tillverkande företag lett fram till.<br>Diss. Stockholm : Handelshögsk., 2001
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Hyvönen, J. (Johanna). "Linking management accounting and control systems, strategy, information technology, manufacturing technology and organizational performance of the firm in contingency framework." Doctoral thesis, University of Oulu, 2008. http://urn.fi/urn:isbn:9789514287091.
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Abstract
This dissertation aims to provide an extensive picture of management accounting systems and explore the relationships between management accounting systems, strategy, information technology, manufacturing technology and organizational performance. The dissertation consists of four essays. The first essay focuses on the adoption and benefits of management accounting practices, whereas the second essay studies the relations between customer-focused strategy, performance measurement techniques, information technology and their link to customer performance. The third essay studies the relations between manufacturing technology, information technology, strategy and organizational performance. The fourth essay, in turn, studies the management accounting systems and their relations to strategy and information technology. The first three essays employ the survey method while the last essay employs the case method. The framework used in this dissertation is the contingency theory.
The results indicate that financial performance measures will be important in the future and that greater emphasis will be placed on contemporary management accounting practices such as customer satisfaction surveys and employee attitudes. Also, the relative benefits from the previous three years and the future emphasis in the next three years are generally greater when the size of the firm increases. The results show that there is a significant association between customer performance and the three-way interaction involving customer-focused strategy, contemporary performance measures and advanced information technology. The proposed three-way interaction between financial performance measures, customer-focused strategy and advanced information technology is not supported at conventional levels of statistical significance indicating that financial measures are not important in the model. The results also indicate that contemporary performance measures do not help highly customer-focused firms to achieve customer performance. For firms with a low customer-focus, emphasizing contemporary performance measures and advanced information technology assists in enhancing customer performance. The results also suggest that manufacturing technology and information technology together help firms to improve their organizational performance regardless of their emphasis on differentiation strategy.
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Nguyen, Thi Thu. "Transformational Leadership Style, Reward Systems, Management Accounting System Information and Managerial Performance: The Impact of Ownership Type in Vietnamese Enterprises." Thesis, Griffith University, 2014. http://hdl.handle.net/10072/366939.
Full textAbstract:
In a competitive business environment, managers’ need for broad scope management accounting system (MAS) information for decision making increases. This information is critical for facilitating managers to gain a better understanding of a competitive environment and to respond to uncertain situations. Such understanding, in turn, helps managers to make more effective decisions, thereby improving their performance.
The extant literature suggests that several factors, such as organisational structure and external environment, may have an impact on managers’ use of broad scope MAS information (hereafter, the MAS information) and on their performance. However, the literature suggests that such an impact varies depending on contexts such as countries and cultures. In a transitional economy, as in Vietnam, studies investigating the impact of these factors on managers’ use of the MAS information and on their performance are rather scarce. Vietnam is in the process of transforming from a centrally planned economy to a market-oriented one characterised by a competitive business environment, organisations with multiple ownership types and a mix of leadership styles and reward systems. The relevant literature argues that the impact of different ownership types, leadership styles and reward systems in the transitional economy of Vietnam may differ from that found in a western country’s developed economy. However, an extensive literature review suggests that research on the impact of leadership style, reward system, and ownership type on managers’ use of the MAS information and their performance in Vietnam has yet to be conducted. The current study addresses this shortcoming.<br>Thesis (PhD Doctorate)<br>Doctor of Philosophy (PhD)<br>Griffith Business School<br>Griffith Business School<br>Full Text
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Balduino, João Herivelto. "Contabilidade estratégica: estudo de caso de informações sobre competidores em uma empresa industrial." Universidade de São Paulo, 2003. http://www.teses.usp.br/teses/disponiveis/12/12136/tde-18112003-094315/.
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Este trabalho de pesquisa buscou identificar e catalogar as fontes de informações estratégicas competitivas relacionadas aos concorrentes, existentes dentro da empresa Metalúrgica Siemsen Ltda. As fontes de informações foram definidas com base no modelo de Ward (1992), adaptado por Riccio (2002), alinhado com a realidade da empresa. A contabilidade estratégica é conceituada como um ferramental informativo de mensuração com aplicabilidade à gestão estratégica e sua utilização reveste-se de importância para os usuários, pois contribui para ações decisórias ágeis e seguras, facilitando o alcance dos objetivos desejados pelas organizações. O presente trabalho baseia-se num estudo de caso único em uma empresa industrial e, assim, apresenta peculiaridades específicas, além de ter sido um dos primeiros trabalhos do gênero no meio acadêmico nacional. O trabalho permitiu o entendimento da estrutura conceitual que conduz à formação de um banco de dados específico de informações estratégicas dos competidores, proporcionando condições, aos interessados, de implementar e manter uma contabilidade estratégica e também constituindo-se em bases adicionais para novos estudos afins.<br>This research sought to identify and catalogize the existing strategic competitive information sources in relation to competitors in the company Metalúrgica Siemsen Ltda. The information sources were defined on the basis of Wards model (1992), adapted by Riccio (2002), lined up with the company reality. Strategic accounting is conceptualized as an informative measurement tool that can be applied to strategic management. Its use is important for the users to the extent that it contributes to agile and safe decision-making, facilitating the achievement of objectives desired by the organizations. This research is based on a unique case study in an industrial company and, therefore, presents specific peculiarities, besides being one of the first studies of this kind in the national academic sphere. This study allowed for the understanding of the conceptual structure that leads to the formation of a specific strategic information database about the competitors, providing the interested parties with the conditions for implementing and maintaining strategic accounting and constituting additional bases for new, related studies.
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Prchal, Ondřej. "Srovnávání vybraných IT účetních produktů pro řízení finančních toků." Master's thesis, Vysoké učení technické v Brně. Fakulta podnikatelská, 2014. http://www.nusl.cz/ntk/nusl-224639.
Full textAbstract:
This thesis is focused on the comparison of selected economic products for the treasury management available in the Czech Republic using the created areas of functional criteria. In the theoretical part of the thesis is described the development of accounting software to current ERP systems. In the practical part there are individual products compared with the system using a particular company. Subsequent evaluation results and findings for the company are captured in final chapters.