scholarly journals The impact of information systems disclosures as a part of structural capital on banks’ profitably: a case study of Islamic banks in Jordan

2019 ◽  
Vol 7 (1) ◽  
pp. 6
Author(s):  
Sulaiman Weshah ◽  
Abdelrazaq Altal ◽  
Ziad Obeidat
Keyword(s):  
Information Systems ◽  
Intellectual Capital ◽  
Published Data ◽  
Islamic Banks ◽  
Financial Reports ◽  
Accounting Information Systems ◽  
Structural Capital ◽  
The Impact ◽  
Speed And Accuracy

Aim: This study aimed to show the impact of intellectual capital disclosures related to information systems (IS) on profitability of Islamic banks in Jordan for the years (2013-2017).Background: Accounting information systems spreading widely because of the speed and accuracy of these technologies in the completion of work. Thus, the study illustrates the impact of intellectual capital disclosures related to information systems (IS) on profitability.Methodology: To achieve study goals an analytic descriptive process was used depended on published data within annual financial reports to study society with sample size reached all Islamic banks in Jordan with (one sample T-Test) and (simple linear regression).Contribution: The study will be useful to under light the importance of intellectual capital disclosures in general and intellectual capital disclosures related to information systems (IS) and it is impact on profitability.Findings: The study is revealed that the most important outcome showed there is an impact of intellectual capital disclosure related to information systems (IS) as structural intellectual capital on profitability of Islamic banks in Jordan.Recommendations to Practitioners: The study recommended continuing and increase declaration about intellectual capital related to information systems.Recommendations to Researchers: The study recommended with necessity of doing extra studies about the same topic in different field(s).Impact to Society: Society will be recognized the importance of intellectual capital disclosures related to information systems (IS) and it is impact on profitability.  

scholarly journals The Impact of Intellectual Capital on the Development of Efficient Accounting Information Systems Applied In the Contributing Jordanian Industrial Companies – Viewpoint of Jordanian Accountant Auditors

2017 ◽  
Vol 6 (2) ◽  
Author(s):  
Sulaiman Mustafa Al-Dalahmeh ◽  
Usama Abdilmune'm ◽  
Khalil Ebrahim Al-Dulaimi ◽  
Jamal Al-Afif
Keyword(s):  
Information Systems ◽  
Intellectual Capital ◽  
Rapid Development ◽  
Accounting Information ◽  
Accounting System ◽  
Accounting Systems ◽  
Accounting Information Systems ◽  
Industrial Companies ◽  
Knowledge Based Economy ◽  
The Impact

The field of knowledge – based economy is known by its own excrement of the importance of intellectual systems of accounting information and leading technology communications, the accounting information systems witnessed great development as a result of the rapid development and growth in the information technology, and was accompanied by a broad and growing awareness of the importance of these systems and their substantial role in the success of companies on the local and global levels, as information is a valuable resource in the companies and a vital source of their strength and effectiveness, so those companies need an intellectual and leading resource to increase the efficiency of information and develop their accounting systems, and this cannot be achieved until the intellectual capital is developed, so the purpose of this study is to state the importance of the development of intellectual capital in increasing the efficiency of the applicable accounting information systems in industrial companies. The most important findings of the study are that the efficiency of accounting information systems of any accompany is measured by the benefits gained as a result of the use of the accounting system outputs compared to the costs that are sacrificed for the construction and design of the accounting system to run it as well as having an urgent need for the development of intellectual capital to enhance the efficiency of the company where accounting information systems are applied, so we will need to activate the entrepreneurial mechanism and attract industry and preserve this important resource in any company. While the study found the need for attention to the development of intellectual capital in industrial companies and made it one of the concerns of the upper Administration because of its pioneering impact on the company's business, As a growing long – term investment which is important for the owner's companies. With the need to steer the Industrial companies to the development of a clear and transparent policy to attract and stimulate the efficient elements intellectually to raise the level and quality of their IT accounting systems.     

scholarly journals DEVELOPMENT OF ACCOUNTING INFORMATION SYSTEMS AND THE BARRIERS FACED IN DEVELOPING NATIONS

2020 ◽  
Vol 10 (2) ◽  
pp. 84-96
Author(s):  
Ali Serhan ◽  
Keyword(s):  
Developing Countries ◽  
Information Systems ◽  
Research Study ◽  
Accounting Information ◽  
Organizational Structures ◽  
Developing Nations ◽  
Training And Education ◽  
Financial Reports ◽  
Accounting Information Systems

Accounting Information Systems facilitate the automation of accounting information. The accounting information of an organization creates the foundation on which the entity’s financial reports are generated. In spite of the fact that plenty of attention has been placed to the development and advancement of accounting professions in the developing countries, there has been very minimal emphasis placed in determining the implementation of accounting information systems. The main purpose of this research study is to examine the development of accounting information systems and the barriers that are experienced in developing nations, with a specific case study on Lebanon. The findings of the study established that the barriers include organizational structure, lack of technological advancements, poor training and education, and financial problems in the costly setting up of AIS. The strategies that organizations should take up include the training and education of managers and accountants within the organizations to gain competencies in carrying out accounting information systems, gain financially feasible contracts for setting up the systems and changing organizational structures to embrace advancements in technology.

scholarly journals Intellectual Capital (IC) Determinants: Impact on Productivity of Islamic Banks

2017 ◽  
Vol 8 (3) ◽  
pp. 189 ◽  
Author(s):  
Muhammad Ridhwan Ab. Aziz ◽  
Ahmad Azwan Meor Hashim
Keyword(s):  
Human Capital ◽  
Intellectual Capital ◽  
Value Added ◽  
Relational Capital ◽  
Islamic Banks ◽  
Internal Factors ◽  
Structural Capital ◽  
Errors Estimation ◽  
The Impact ◽  
Bank Risks

This research aimed to investigate the relationship between the Intellectual Capital (IC) efficiency empirically. It consisted of human capital, structural capital, capital employed, and relational capital with the impact on the productivity of Islamic banks in Malaysia. The Pulic’s Value-Added Intellectual Coefficient (VAIC) method with the extended and modified version introduced by former scholars was used to measure IC, whereas bank productivity was measured through Assets Turnover Ratio (ATO). Three internal factors that might have determinants effect on VAIC, namely bank size, bank risks, and leverage were further tested to find their relationship. Structural stability tests and dynamic regression models for panel data were also used for the data of 16 Islamic banks in Malaysia from 2009 to 2016. The panel-corrected standard errors estimation technique was used to estimate a panel regression model with bank productivity and VAIC as the dependent variables. The regression analysis suggests that Malaysian Islamic banks are depending heavily on the capital employed component of intellectual capital, followed by human capital, structural capital, and relational capital. The results also suggest that bank’s risks and leverage play a major role in determining intellectual capital. The findings may serve as a useful input for Islamic bankers to indicate whether the contribution of intellectual capital and its components needs further improvement which it has produced the best results, and internal factor might affect IC.

scholarly journals The Impact of Industrial Sector on the Application of the Six Capitals Model in Integrated Reporting: A Case Study of Zimbabwe

2020 ◽  
pp. 1-7
Author(s):  
Dumisani Rumbidzai Muzira
Keyword(s):  
Content Analysis ◽  
Qualitative Study ◽  
Intellectual Capital ◽  
Stock Exchange ◽  
Industrial Sector ◽  
Integrated Reporting ◽  
Financial Reports ◽  
Industrial Sectors ◽  
The Impact

The introduction of the six capitals models in integrated reporting brought about more disclosure in corporate reports for the benefit of the stakeholders. As an extension of the study done on the application of these capitals by the companies listed on the Zimbabwean stock exchange, this study is an investigation into the impact of industrial sector on the application of the six capitals model in integrated reporting. The study is a qualitative study that uses content analysis. The study is intended to benefit the preparers of financial reports, investors, and other stakeholders. The results showed that, the 13 sectors represented by the 20 companies reported on financial and manufactured capital. Financial, manufactured, and human capitals were the most reported capitals respectively while the lowly reported capitals were social and relationship, natural, and intellectual capital. Further analysis of data revealed that industrial sector did not only have an influence on the application of the six capitals, but had an influence on the kind of capital the sector reported the most. Recommendations are then made for the six capitals to be promoted across all industrial sectors through seminars.

scholarly journals The Effect of Speed and Accuracy in Accounting Information Systems on Financial Statements Content in Jordanian Commercial Banks

2019 ◽  
Vol 14 (8) ◽  
pp. 160
Author(s):  
Fares Jamiel Hussein Alsufy
Keyword(s):  
Information Systems ◽  
Commercial Banks ◽  
Middle Management ◽  
Accounting Information ◽  
Financial Statements ◽  
Financial Reports ◽  
Accounting Information Systems ◽  
Descriptive Approach ◽  
Speed And Accuracy

Several studies have emphasized the importance of accounting information systems all over the world with different views. The aim of this study is to determine the effect of accuracy and speed of accounting information systems towards financial content among Jordanian commercial banks. A descriptive approach was employed to achieve the objectives of the study. Survey questionnaire was used to collect data from a selected sample of 13 banks. the sample was selected from top and middle Management levels as these levels represents the perfect group for making decision’s related to quality of financial reports and its Relationship with accounting information systems, 130 questioners were distributed with average 10 questioners for each bank and 126 questioners were got response. The results reveal that there is significant effect of accuracy and speed of accounting information systems in financial content among Jordanian commercial banks.

IC & OI The impact of intellectual capital on organizational innovation

2020 ◽  
Vol 6 (7) ◽  
pp. 1257-1265
Author(s):  
Fouad El-Gamal
Keyword(s):  
Intellectual Capital ◽  
Middle Managers ◽  
Organizational Innovation ◽  
Sustainable Competitive Advantage ◽  
Dominant Dimension ◽  
Structural Capital ◽  
Corporate Innovation ◽  
Research Findings ◽  
The Impact ◽  
Depth Interviews

Intellectual capital can generate value for organizations and improve organizational innovation. This study aims to investigate the effects of intellectual capital on corporate innovation. Mixed research methodology approach has been used by combining both qualitative and quantitative analysis to explore and empirical examine the research model. The targeted population of interest is the licensed pharmaceutical manufactures, 90 organizations in the Egyptian pharmaceutical industry throughout its three main sectors (11 public, 70 local private and 9 MNCs). Statistical analyses are employed based on the questionnaires gathered from 39 pharmaceutical manufactures’ companies (44% response rate). In addition, sixty-three “63” in depth interviews have been conducted with both top and middle managers. The research findings indicate that all dimensions of intellectual capital (human, structural, and relational capital) have positive significant effects on organizational innovation of pharmaceutical manufactures’ companies. The study clarifies that the most dominant dimension is structural capital, which provides the largest and strongest support to pharmaceutical manufactures’ companies. The deep realization of the importance intellectual capital and its impact on innovation helps leaders to adopt accurate system to run organizational innovation in a better way, which lead to sustainable competitive advantage for organizations.

scholarly journals Blockchain, Enterprise Resource Planning (ERP) and Accounting Information Systems (AIS): Research on e-Procurement and System Integration

2021 ◽  
Vol 11 (15) ◽  
pp. 6792
Author(s):  
Alessio Faccia ◽  
Pythagoras Petratos
Keyword(s):  
Information Systems ◽  
Enterprise Resource Planning ◽  
System Integration ◽  
Case Study Research ◽  
Accounting Information ◽  
Resource Planning ◽  
Security And Privacy ◽  
Accounting Information Systems ◽  
Erp System

Accounting information systems (AISs), the core module of any enterprise resource planning (ERP) system, are usually designed as centralised systems. Nowadays, the continuous development and applications of blockchain, or more broadly—distributed ledger technology (DLT), can change the architecture, overcome and improve some limitations of centralised systems, most notably security and privacy. An increasing number of authors are suggesting the application of blockchain technologies in management, accounting and ERPs. This paper aims to examine the emerging literature on this field, and an immediate result is that blockchain applications can have significant benefits. The paper’s innovative contribution and considerable objective are to examine if blockchain can be successfully integrated with AIS and ERPs. We find that blockchain can facilitate integration at multiple levels and better serve various purposes as auditing compliance. To demonstrate that, we analyse e-procurement systems and operations using case study research methodology. The findings suggest that DLT, decentralised finance (DeFI), and financial technology (FinTech) applications can facilitate integrating AISs and ERP systems and yield significant benefits for efficiency, productivity and security.

scholarly journals The Ecuadorian Banana Farms Managers’ Perceptions: Innovation as a Driver of Environmental Sustainability Practices

Agriculture ◽  
2021 ◽  
Vol 11 (3) ◽  
pp. 213
Author(s):  
Alicia Ramírez-Orellana ◽  
Daniel Ruiz-Palomo ◽  
Alfonso Rojo-Ramírez ◽  
John E. Burgos-Burgos
Keyword(s):  
Information Systems ◽  
Environmental Sustainability ◽  
Structural Equation ◽  
Equation Modeling ◽  
Environmental Practices ◽  
Sustainability Practices ◽  
Policy Incentives ◽  
The Impact ◽  
And Training

This article aims to explore the perceptions of banana farms managers towards environmental sustainability practices through the impact of innovation, adoption of information systems, and training employees through a case study in the province of El Oro (Ecuador). Furthermore, the paper assesses how farmers’ perceptions could guide public policy incentives. PLS-Structural Equation Modeling are used as the framework by which the constructs is represented within the model. The model explained 59% of the environmental sustainability practices of Ecuadorian banana farms. The results indicate that environmental sustainability practices were positively influenced mainly by training employees, innovation, and adoption of information systems. Additionally, both the adoption of information systems and training employees indirectly influenced sustainable practices through innovation as a mediator. We may conclude that in the Ecuadorian banana farms, changes in environmental practices are derived from innovation strategies as an axis of development of useful information and training employees in public policies.

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