An Integrated Framework for the Role of Managerial Accounting Information System in Business Process Reengineering: An Analytical Field Study

2019 ◽  
Vol 13 (2) ◽  
pp. 339-352
Author(s):  
Salah A. Ali ◽  
Salah M. Omran
Keyword(s):  
Information System ◽  
Field Study ◽  
Business Process ◽  
Business Process Reengineering ◽  
Accounting Information ◽  
Process Reengineering ◽  
Managerial Accounting ◽  
Accounting Information System ◽  
Integrated Framework

scholarly journals Influences of the environmental factors on the intention to adopt cloud based accounting information system among SMEs in Jordan

Accounting ◽  
2021 ◽  
pp. 645-654 ◽  
Author(s):  
Malek Hamed Alshirah ◽  
Abdalwali Lutfi ◽  
Ahmad Farhan Alshira’h ◽  
Mohamed Saad ◽  
Nahla Mohamad El Sayed Ibrahim ◽  
...  
Keyword(s):  
Information System ◽  
Firm Performance ◽  
Environmental Factors ◽  
Institutional Theory ◽  
Empirical Data ◽  
Accounting Information ◽  
External Factors ◽  
Accounting Information System ◽  
Intention To Adopt

The objective of this study is to examine the role of external factors including MP, CP, and NP on the intention to adopt Cloud Based Accounting Information System (CB-AIS). The study proposes a theoretical framework based on institutional theory (INT). The data were collected from small and medium sized enterprise (SMEs) operating in Jordan. A total of 600 questionnaires were distributed to selected SMEs and only 142 were returned and used for the analysis. The empirical data were analyzed using the PLS-SEM modelling. The findings showed that MP, CP, and NP had significant direct associations with the CB-AIS intention to adopt. The results provide important insights to managers, researchers and policymakers to help them understand the importance of CB-AIS adopting to enhance firm performance.

Combating Corruption through e-Governance in India

2013 ◽  
pp. 233-244 ◽  
Author(s):  
Durga Shanker Mishra
Keyword(s):  
Literature Review ◽  
Business Process ◽  
Business Process Reengineering ◽  
Process Reengineering ◽  
Efficient System ◽  
Delivery Services ◽  
High Level ◽  
Opening Up ◽  
Different Parts

Studies have shown a prevalence of high level of corruption in the Indian Administrative System, which adversely affects the day-to-day lives of common citizens. This chapter examines the role of e-governance in combating corruption in delivering public services. Through a literature review assessing the outcomes of a few e-governance initiatives related to improving service delivery in different parts of India, this chapter argues that even though technology assists in instituting a transparent, accountable, consistent, reliable, and efficient system for delivery services, it cannot overcome corruption by itself. It will require political will, focused administrative strategy, business process reengineering for simplifying and opening up the system, and persistent efforts to ensure that corruption entrepreneurs do not subvert the gains of the technology.

The Role of Simulation in Business Process Reengineering

2010 ◽  
pp. 649-674
Author(s):  
Firas M. Alkhaldi ◽  
Mohammad Olaimat ◽  
Abdullah Abdali Rashed
Keyword(s):  
Business Process ◽  
Process Simulation ◽  
Business Processes ◽  
Business Process Reengineering ◽  
Ethical Issues ◽  
Business Environment ◽  
Process Reengineering ◽  
Management Skills ◽  
Future Challenges

This chapter discusses the importance of business process simulation, while illustrating the relationship between business process reengineering (BPR) and change management, it focuses the discussion on the role of simulation in supporting BPR and the effect of simulation on business environment related skills, business management related skills, leadership related skills, employees empowering level, process improvement, ethical issues, and stakeholders’ management skills. The chapter discusses the value of simulation in implementing reengineering strategies and argues the future challenges of business process simulation and describes the limitations of simulation technology in reengineering business processes. Finally, it concludes with a discussion of the characteristics of successful simulation and simulation applications.

The Role of Business Process Reengineering in the Modern Business World

2016 ◽  
pp. 1802-1829
Author(s):  
Kijpokin Kasemsap
Keyword(s):  
Business Process ◽  
Business Performance ◽  
Success Factors ◽  
Business Process Reengineering ◽  
Process Reengineering ◽  
Change Initiatives ◽  
Business World ◽  
Top Management Commitment ◽  
Modern Business

This chapter reveals the role of business process reengineering (BPR) in the modern business world, thus illustrating the theoretical and practical concept of BPR, the applications of BPR, the drivers of BRR (in terms of internal drivers and external drivers), the critical success factors of BPR (i.e., egalitarian leadership, collaborative working environment, top management commitment, supportive management, information technology, change management, project management, and cross-functional coordination), the implementation of BPR, and BPR software tools. BPR is a systematic approach to helping an organization analyze and improve its processes in digital age. BPR is a continuum of change initiatives in order to deliver better business performance standards through establishing sustainable process capability in modern organizations. BPR has become a popular tool to dealing with rapid technological and business change in the global competitive environment. Applying BPR will greatly improve business performance and reach business goals in global business.

The Updated COSO Internal Control—Integrated Framework: Recommendations and Opportunities for Future Research

2012 ◽  
Vol 26 (2) ◽  
pp. 189-213 ◽  
Author(s):  
Diane J. Janvrin ◽  
Elizabeth A. Payne ◽  
Paul Byrnes ◽  
Gary P. Schneider ◽  
Mary B. Curtis
Keyword(s):  
Information System ◽  
Internal Control ◽  
Accounting Information ◽  
Business Environment ◽  
Future Research ◽  
Environmental Scanning ◽  
Accounting Information System ◽  
Integrated Framework ◽  
Shareholder Interest ◽  
New Framework

ABSTRACT To address the changing business environment and increased shareholder interest, the Committee of Sponsoring Organizations of the Treadway Commission (COSO) recently issued an exposure draft updating its 1992 Internal Control—Integrated Framework. We review the updated Framework and discuss the comments we (as the Environmental Scanning Committee of the American Accounting Association's Information Systems Section) offered COSO regarding how to improve the Framework. In addition, we identify research opportunities for accounting information system scholars related to the new Framework.

Evolving role of business process reengineering: a perspective of employers

2009 ◽  
Vol 41 (7) ◽  
pp. 382-390 ◽  
Author(s):  
Rashmi Jain ◽  
Angappa Gunasekaran ◽  
Anithashree Chandrasekaran
Keyword(s):  
Business Process ◽  
Business Process Reengineering ◽  
Process Reengineering
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