The Impact of Internal Control Systems on Corporate Performance among Listed Firms in Ghana: The Moderating Role of Information Technology

2020 ◽  
pp. 1-22
Author(s):  
Lexis Alexander Tetteh ◽  
Amoako Kwarteng ◽  
Felix Kwame Aveh ◽  
Samuel Ato Dadzie ◽  
Disraeli Asante-Darko
Keyword(s):  
Information Technology ◽  
Control Systems ◽  
Internal Control ◽  
Corporate Performance ◽  
Listed Firms ◽  
The Impact ◽  
Moderating Role ◽  
Role Of Information

scholarly journals Internal Control as a Catalyst for Clean Audit Outcomes in the Local Government: The Moderating Role of Information Technology

2020 ◽  
Vol 9 (4) ◽  
pp. 204-208
Keyword(s):  
Information Technology ◽  
Internal Control ◽  
Practical Implication ◽  
It Governance ◽  
Analysis Data ◽  
P Value ◽  
Second Phase ◽  
Moderating Role ◽  
Role Of Information

There is a pressing need for effective monitoring of internal control systems to ensure that municipalities improve and sustain audit outcomes. In this context, there is the need for the management of municipalities to monitor the performance and maintenance of the adequate systems of internal controls available. The objective of this study is to examine the moderating role of information technology (IT) system governance in internal control on the achievement of clean audit outcome. The paper applied a quantitative approach with the aid of simple regression analysis. Data analysis was conducted in two phases; the first phase without IT governance and the second phase introduced the IT governance. Results from the analysis showed that the first phase without the IT system governance was insignificantly related to clean audit outcome; but the second phase with the IT system governance showed a p-value of less than 0.01 which shows that the moderating role of IT governance improved the model to be significantly related to clean audit outcome. The practical implication is that the effectiveness of municipal internal control toward an improved audit outcome can be enhanced significantly if information technology system governance is installed and managed efficiently in local municipalities. Future researcher on municipal internal, provincial or national control should include the IT system governance in their research model.

The impact of enterprise risk management on competitive advantage by moderating role of information technology

2019 ◽  
Vol 63 ◽  
pp. 67-82 ◽  
Author(s):  
Parvaneh Saeidi ◽  
Sayyedeh Parisa Saeidi ◽  
Saudah Sofian ◽  
Sayedeh Parastoo Saeidi ◽  
Mehrbakhsh Nilashi ◽  
...  
Keyword(s):  
Information Technology ◽  
Risk Management ◽  
Competitive Advantage ◽  
Enterprise Risk Management ◽  
Enterprise Risk ◽  
The Impact ◽  
Moderating Role ◽  
Role Of Information

The Effect of Information Technology on Fluidity of Contemporary Architectural Space

2019 ◽  
Vol 7 (1) ◽  
pp. 62-72
Author(s):  
Shatha Abbas Hassan ◽  
Noor Ali Aljorani
Keyword(s):  
Information Technology ◽  
Communication Systems ◽  
Research Problem ◽  
Architectural Space ◽  
Human Thought ◽  
Technological Developments ◽  
Ease Of Access ◽  
The Impact ◽  
Role Of Information

The increasing importance of the information revolution and terms such as ‘speed’, ‘disorientation’, and ‘changing the concept of distance’, has provided us with tools that had not been previously available. Technological developments are moving toward Fluidity, which was previously unknown and cannot be understood through modern tools. With acceleration of the rhythm in the age we live in and the clarity of the role of information technology in our lives, as also the ease of access to information, has helped us to overcome many difficulties. Technology in all its forms has had a clear impact on all areas of daily life, and it has a clear impact on human thought in general, and the architectural space in particular, where the architecture moves from narrow spaces and is limited to new spaces known as the ‘breadth’, and forms of unlimited and stability to spaces characterized with fluidity. The research problem (the lack of clarity of knowledge about the impact of vast information flow associated with the technology of the age in the occurrence of liquidity in contemporary architectural space) is presented here. The research aims at defining fluidity and clarifying the effect of information technology on the changing characteristics of architectural space from solidity to fluidity. The research follows the analytical approach in tracking the concept of fluidity in physics and sociology to define this concept and then to explain the effect of Information Technology (IT) to achieve the fluidity of contemporary architectural space, leading to an analysis of the Skidmore, Owings and Merrill (SOM) architectural model. The research concludes that information technology achieves fluidity through various tools (communication systems, computers, automation, and artificial intelligence). It has changed the characteristics of contemporary architectural space and made it behave like an organism, through using smart material.

scholarly journals The Role of Information Technology in Customer Satisfaction at the Commercial Banks in the State of Kuwait and the Kingdom of Bahrain

2020 ◽  
pp. 47-54
Author(s):  
Fawaz Alhammad
Keyword(s):  
Information Technology ◽  
Customer Satisfaction ◽  
Commercial Banks ◽  
The State ◽  
Questionnaire Data ◽  
Spss Software ◽  
The State Of Kuwait ◽  
The Impact ◽  
Role Of Information

This research intended to identify the role of Information Technology (IT)in customer satisfaction at the commercial banks in the State of Kuwait and the Kingdom of Bahrain. The study used the descriptive analytical approach and the questionnaire to measure the impact of IT on customer satisfaction. After distributing the questionnaire, data then were analyzed using SPSS software and we had the following results: There is no statistically significant impact for the availability of devices on customer satisfaction at the commercial banks in the State of Kuwait and the Kingdom of Bahrain. It was also revealed that there a statistically significant impact for software, databases, human resources, and networks on customer satisfaction at the commercial banks in the State of Kuwait and the Kingdom of Bahrain.

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