scholarly journals Advanced Managerial Accounting Techniques and Decision Support System: An Empirical Analysis of Small And Medium Enterprises in Jordan

2018 ◽  
Vol 14 (22) ◽  
pp. 233
Author(s):  
Wesam Abu Mater ◽  
H. Kanasro

This study investigates the empirical analysis of advanced managerial accounting techniques on decision support system in small and medium enterprises in Jordan. The crucial role played by small and medium-sized companies have a major impact on the economies of countries. Therefore, working at maximum cost-effectiveness is vital to both survival and competitiveness because most SMEs in developing countries operate in crowded and competitive markets. To obtain the objectives of the study, the researcher conducted a questionnaire survey, a sample was of 100 managers and 200 employees’ respondents was purposefully sampled, in SMEs in Amman capital city of Jordan. The purpose of the sample is to see the effect of accounting management techniques and decision support system in small and medium enterprises and the researcher take the demographic variables; gender, management level, age, education, and use of technology and financial controlling systemare taken as moderating variables. The statistical tests were applied to analyze the data. The results of the study showed the significant impact of advanced managerial accounting techniques and decision support on SMEs. The study also found that financial controlling system and the use of technology has a positive impact on performance. In light of the results the researcher has made a number of recommendations that will help the Jordanian enterprises, in order to be able to interact and respond to economic, environmental and social variables and respond to economic, environmental and social variables.

2010 ◽  
Vol 2 (2) ◽  
pp. 51-62
Author(s):  
Justyna Patalas-Maliszewska ◽  
Tadeusz Krupa

The Multicriteria Selection Methodology of the Decision Support System An issue of building a tool orientated to the support of selection process of decision support system (DSS) for the sector of small and medium enterprises is presented in the article. A group method of data handling (GMDH) whose application allows to objectives a search process of required DSS, with assumed costs and other existing resource limitations, is proposed for this purpose. The article is devoted to a problem of GMDH adjustment to solving the tasks related to the selection of a required system from among the information systems of DSS class, according to the criteria determined by a future user of this system. The GMDH takes into account among other things such assumptions as: a precise description of dependences between input and output data in a specified time horizon, independence of the user's knowledge (the values of observed data from the past registered in the base are the input data) and minimization of modelling errors (the selection of solutions takes place by means of a selected evaluation rule of quality estimation).


2019 ◽  
Vol 8 (2S3) ◽  
pp. 1562-1567

Sidojaya Furniture is one of the Small and Medium Enterprises that is still developing in improving its business. Related with the lack of information obtained by furniture craftsmen in determining qualified wood, Sidojaya Furniture has problems in determining qualified wood that matches with specified criteria for making furniture quickly and accurately. The objective to be achieved from this study was to create Decision Support System for selecting qualified wood in Sidojaya Furniture using AHP (Analytical Hierarchy Process) Method and using Microsoft Visual Basic programming language that can help provide information about qualified wood for furniture production, so that craftsmen can make decisions quickly to make choice. AHP method is a method of breaking complex/ complicated problem in unstructured situation into component parts. Decision support system for the selection of qualified wood can make it easier for craftsmen to decide on the type and nature of qualified wood and obtain information about the texture, color, direction of fiber, age, durability and growing place of wood to be used. From three alternatives tested, it can be obtained, the decision of qualified wood can be used to make furniture was teak wood with a weight score of 1.389.


Author(s):  
Miguel Fabrício Zamberlan ◽  
Carolina Yukari Veludo Watanabe

The use of technology to assist in the performance of daily activities and to carry out communication between individuals has become a necessary task in the face of technological advances. In the context of public institutions, the insertion of technology is also based on the possibilities of making the activities of this sector more efficient and better quality, in addition to allowing greater transparency and accessibility of information for society. For public managers, the information and communication technology tools allow for a more accurate assessment of the variables and possibilities involved in a decision-making process and, thus, to make better decisions in a sector whose main customer is society (users). Therefore, this paper aimed to analyze the use and acceptance of a decision support tool in a public educational institution called the Indicators Panel. For this, the Unified Theory of Acceptance and Use of Technology (UTAUT) was used, and the results were measured using the paraconsistent logic. The results indicate that it is possible to consider the use and acceptance of the decision support system in the public educational institution by reducing the propositions of the UTAUT Model in three factors: Usability, Performance, and Relationship. Regarding the UTAUT Model, it was found that the moderating variables of gender, age, and experience do not significantly influence the adoption of the decision support system. It is important to note that managers point the tool as very important for the development of their activities and emphasize that ease of use is one of the main points for the adoption of technology.


2014 ◽  
Vol 666 ◽  
pp. 230-234 ◽  
Author(s):  
Hakimeh Pourakbari ◽  
Yashar Sarbaz ◽  
Jalal Parvin ◽  
Mohammad Hossein Vojudi

Multiple Sclerosis (MS) is one of the most common neurological diseases that it is often progressive and disabling. Its main cause is destruction of myelin sheaths by the immune system. Myelin damage seriously affects people’s physical activities, such as postural impairments. Early detection of the disease is very important in disease management. Unfortunately, currently there is no definite test for MS diagnosis. Of course, there are some tests that help to confirm the diagnosis in advanced stages of the disease butnone of them can independently confirm the disease and have some restrictions and errors. It seems that quantitative analysis of movement disorders especially postural disorders can be helpful in diagnosis of MS even in its early stages. In this study, posturalimpairment was studied. First postural disorders were extracted, then obtained signals were processed quantitatively sovariance and proper frequency features were extracted. At the end, using statistical tests it was shown that these features were significantly different. Therefore based on the results it is possible to design a classifier that can be a firm basis for presenting Decision Support System (DSS) for multiple sclerosis diagnosis.


2018 ◽  
Vol 7 (3.20) ◽  
pp. 381
Author(s):  
Eneng Tita Tosida ◽  
Fajar Delli Wihartiko ◽  
Indra Lumesa

Implementation of Learning Vector Quantization (LVQ) Algorithm for classification of Indonesia telematics service is designed and created as a classification system to support the decision of grant aid for Small Medium Enterprises (SMEs). Based on the test results, the LVQ algorithm has the best accuracy (93.11%) when compared with ID3 algorithm (64%) and C45 (62%) for telematics data of National Census of Economic (Susenas 2006). The data is still valid and relevant for use in this research because in Indonesia census data is done every 10 years and there is no update of data until now. LVQ implementation results are applied to a web-based decision support system to predict the provision of assistance for Indonesian telematics services SMEs. Unlike the C45 and ID3 algorithms, the LVQ algorithm generates the weight of a neural network where it difficult to know which attributes are most influential for decision making. But in this study LVQ able to show good performance through the analysis of the relevance of existing conditions by comparing it with the weight value produced by the model that are implemented in a web-based decision support system 


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