scholarly journals Application of electronic accounting systems in commercial banks and their role in meeting the needs of their users An exploratory study of the opinions of a sample of customers of the Bank of Baghdad / Sulaymaniyah Branch

2016 ◽  
Vol 2 (1) ◽  
pp. 162
Author(s):  
Othman Abdulqader Hama Amin ◽  
Ghazi Abdul Aziz Sulaiman ◽  
Dana Akram Faqe Mahmood
Keyword(s):  
Rapid Change ◽  
Business Environment ◽  
Electronic Systems ◽  
Business Organizations ◽  
Accounting Systems ◽  
Banking Services ◽  
Banking Systems ◽  
The People ◽  
Quality Of Accounting Information

Electronic systems are important elements for the business organizations, and this importancestands out when it is used to meet the customer's requirement for services produced by these banks users.The complications in current business environment, severe competitions, and the rapid change incustomer's requirements and needs which all do resulted in pushing the banks to adopt Electronic systemof their accounting systems through using tools and procedures away from the old traditional methods, andto force them to change to electronic systems for achieving the best in banking services. The basicexplanation for the existence and continuity of any bank is to provide banking services in such a way tomeet customer’s satisfactions. This will lead the customers to deal with the banks that provide a goodquality of services, effective costs, and appropriate speed.This study aims were to investigate the electronic systems of banking systems and its effect onsatisfying its customers needs. Also, this study intends to be on practical terms with the electronic systemsof banking systems by the quality of accounting information, the achievement of customer's satisfactions.The usage of such systems and the positive results which will be produced through the electronic outputswould increase the qualities and speed in which they will reinforce the confidence of the customers.The study had two sides: Theoretical and practical side. The researchers collected data from Baghdadbank in Sulaimania. At the end, the researcher reached some conclusions. First, the accounting informationplays an important role in banking systems. It is used to activate the banking systems since it satisfies itscostumer's needs. The research shows the connection between the hypothesis variables in (79.0) degrees.Finally, the researchers concluded that it is important to develop the information technology in the bankingsystems, and train the people using them.

scholarly journals Psychology of Business, Leadership and Communication as a Perspective Scientific Direction in Ukraine and Europe

2019 ◽  
Vol 8 (4S) ◽  
pp. 98-102
Keyword(s):  
Public Relations ◽  
Organizational Behavior ◽  
Soft Skills ◽  
Applied Ethics ◽  
Business Communication ◽  
Business Environment ◽  
Business Organizations ◽  
Business Leadership ◽  
Business And Management

The article deals with highlighting the relevance of the new direction of psychology of business, leadership and communication for the modern labor market. The emphasis has been placed on the fact that the modernization of educational programs promotes Europeanization and improvement of the quality of training so that specialists can operate in intercultural professional environment, and the quality of scientific research leads to constant search in order to ensure the competitiveness of graduates, spread of values and formation of a positive image of the country. The work presents the educational program “Psychology of Business and Management” for the training of specialists in the psychology of interpersonal and business communication, business counseling, psychological assessment of the staff, personnel management, legal support, organizational behavior and applied ethics, prevention of professional deformations, gender differences in the field of management activities; media psychology, psychology of advertising and public relations (PR) etc. Methods for successful formation and development of students’ personal and professional skills (soft skills) demanded by employers in order to provide their preparedness for being employed by business organizations have been offered; the general socio-psychological basics of success in business have been outlined. A system of values needed for leadership and success has been presented. The concepts of “success” and “successfulness” in the business environment have been considered.

scholarly journals Analisis Penerapan dan Sistem Bagi Hasil Akad Mudharabah Dalam Akuntansi Syariah

2019 ◽  
Vol 3 (1) ◽  
pp. 48-57
Author(s):  
Muhammad Rijalus Sholihin ◽  
Abdul Mun’im
Keyword(s):  
Revenue Sharing ◽  
Profit Sharing ◽  
Islamic Banking ◽  
Islamic Banks ◽  
Banking Services ◽  
Banking Systems ◽  
The People

Islam is the religion that is most widely adhered to by the people of  Indonesia, so it is not surprising that since before the year two thousand Islamic banks have emerged in this country, starting from Bank Muamalat which was first in Indonesia and then independent Islamic Banks to various conventional banking systems which opened the. In Islamic banking itself, there are many products offered, ranging from pure savings, financing to Islamic banking services like a conventional one, but there are fundamental principles that distinguish between the two. Therefore there is a need for further understanding of Islamic banking products Through this research, it is expected that the implementation and system of profit sharing in the Mudharabah contract in sharia accounting will be well known and in accordance with Sharia PSAK and the fatwa of the national sharia council (DSN). The results of this study are that the results of the mudharabah contract and sharia accounting are of two types, namely profit loss sharing, and revenue sharing, these two methods can be used in determining profit sharing in carrying out mudharabah contracts.

IMPACT OF REGULATORY REQUIREMENTS ON ENTITIES NON-FINANCIAL REPORTING: THE CASE OF UKRAINE

2021 ◽  
Author(s):  
Yana Oliinyk ◽  
◽  
Maria Kucheriava ◽  
Alla Zinchenko ◽  
◽  
...  
Keyword(s):  
Financial Reporting ◽  
Rapid Change ◽  
Business Environment ◽  
Business Organizations ◽  
Regulatory Requirements ◽  
Economies In Transition ◽  
Global Problems ◽  
Before And After ◽  
Business Entities ◽  
The Impact

In today’s environment of uncertainty and rapid change in the business environment (VUCA), there is a need to find effective solutions to global problems. The solution to urgent global problems facing Ukraine and the world depends on the orientation of business entities on the path to sustainable development. Ukraine has recently joined the countries with legislation requiring companies to compile and publish a management report. Therefore, determining the impact of institutional factors in ensuring the level of transparency and accountability of business organizations in countries with economies in transition in the context of SDGs’ attainment is now important. The core task of the study is to assess the dynamics of disclosure by certain enterprises of non-financial data, including the impact on the economy, environment and society, before and after the adoption of relevant regulations; to substantiate conclusions and suggest solutions to identified problems.

Factors Affecting User Intention Towards Mobile Banking Applications in Henan, China

2022 ◽  
pp. 362-375
Author(s):  
Shi Chao ◽  
Chee Yoong Liew ◽  
Abdul Samad Shibghatullah
Keyword(s):  
Mobile Applications ◽  
Rapid Development ◽  
Pearson Correlation ◽  
Mobile Banking ◽  
User Intention ◽  
Banking Services ◽  
Factors Affecting ◽  
The People ◽  
Mobile Banking Applications

With the rapid development of mobile applications, the people of China have become increasingly dependent on mobile finance applications such as Alipay, WeChat pay, and some other finance applications. These finance applications seriously affect the number of mobile banking users. Hence, it is important to investigate the factors affecting the users' intention of mobile banking users. In this research, quantitative technique via survey research was used. The sample data was collected from Henan, China. The data collected were analysed with Pearson correlation analysis as well as multiple regression analysis. The results of the analyses show that client demand, banking services, and quality of mobile applications possess significant relationships with users' intention. Among these independent variables, the quality of mobile applications possess the strongest positive relationships with user intention followed by banking services and client demand.

scholarly journals Changing approaches to the quality of accounting information: a historical aspect

2021 ◽  
pp. 3-7
Author(s):  
S.L. Bezruchuk
Keyword(s):  
Management System ◽  
Accounting Information ◽  
Social Needs ◽  
Information Support ◽  
Accounting System ◽  
Accounting Systems ◽  
Historical Aspect ◽  
Quality Of Accounting Information ◽  
The One

The one of the main factors in ensuring the effectiveness of the management system of economic activity of the enterprise is information support. For the management staff, the priority is to improve the quality of the accounting system, which directly affects the formation of information support of the management system. Until recently, it was believed that all changes in accounting were due to globalization processes, increasing attention to environmental security, social responsibility, corporate governance. Historically, legal systems, political and economic differences have created a huge variety of accounting systems, which makes it difficult to make meaningful comparisons of financial statements in different countries. But, despite this, historically, approaches to disclosing the quality of accounting information have developed in a single vector that depended on the purpose of accounting, because it is obvious and logical that the development of accounting contributed to progress, stability, the need to meet social needs. In this regard, the periodization of accounting development is important. It allows us to trace historical logic, to approach the realization of the progress of changing epochs. The article proposes a new vector of approaches to the historical vision of periodization of accounting development in terms of determining its quality or qualitative characteristics.

Updating Accounting Systems: Longitudinal Evidence from the Healthcare Sector

2020 ◽  
Vol 66 (12) ◽  
pp. 6042-6061 ◽  
Author(s):  
Eva Labro ◽  
Lorien Stice-Lawrence
Keyword(s):  
Internal Control ◽  
Accounting Information ◽  
Economic Benefits ◽  
Healthcare Sector ◽  
Section 404 ◽  
Economic Costs ◽  
Accounting Systems ◽  
Sarbanes Oxley ◽  
Quality Of Accounting Information

This paper provides evidence on the determinants and economic outcomes of updates of accounting systems (AS) over a 24-year timespan in a large sample of U.S. hospitals. We provide evidence that hospitals update their AS in response to three types of pressures: economic pressures, such as increases in the quality of accounting information driven by vendor rollouts of improved AS; coercive pressures imposed by regulators mandating certain practices, such as internal control practices imposed by Sarbanes–Oxley Section 404; and mimetic pressures for hospitals to conform their AS to those of their peers, such as local county and prominent “celebrity” peers. We find that only economically driven updates lead to economic benefits in the form of lower operating expenses and higher revenues. In contrast, we find some evidence that AS updates prompted by coercive regulatory pressures actually impose economic costs in the form of higher operating expenses. This paper was accepted by Suraj Srinivasan, accounting.

scholarly journals IMPACT OF ACCOUNTING INFORMATION SYSTEM IN REDUCING COSTS IN JORDANIAN BANKS

2018 ◽  
Vol 6 (7) ◽  
pp. 210-215
Author(s):  
Aisar Ayed Nahar Albashabsheh ◽  
Modafar Nayel Alhroob ◽  
Belal Eid Irbihat ◽  
Sarfaraz Javed
Keyword(s):  
Information System ◽  
Value Chain ◽  
Accounting Information ◽  
Business Environment ◽  
Accounting System ◽  
Business Organizations ◽  
Accounting Systems ◽  
Accounting Information System ◽  
Reducing Costs ◽  
The Impact

This study is an attempt to analyses the impact of accounting information system in reducing costs in Jordanian banks. This study consist primary and secondary method of collecting and analysis data. This study focus on the two main objectives and three hypothesis developed on the after the in-depth study of relevant literature. The need for accounting systems increases in its regard as a mean which derives its importance and necessity from its level of contribution in improving the value chain of business organizations, it helps in providing the needs from various resources and optimally allocating them under conditions of risk and uncertainty surrounding the business environment. The accounting system is considered as one of the most important information systems that contribute to the rationalization and support of economic decisions which affect the resources and wealth of communities and hence on the welfare of individuals. The accounting system also involves a close relationship with relevant administrative process which involves several tasks and functions; thus, contributing in the improvement of the value chain of business organizations and increasing the level of goal achieving performance. The accounting systems are also used as the basis of evaluating the efforts made in various administrative levels to accomplish tasks and achieve goals.

scholarly journals The Changeless Core in a Changing Business Environment

2020 ◽  
Vol 10 (1) ◽  
pp. 95-107
Author(s):  
Alex Tun-Lee Foo ◽  
Pei-Yew Mah ◽  
Annie Cheng-San Ng ◽  
Johnn-Yee Choy
Keyword(s):  
Conceptual Model ◽  
Rapid Change ◽  
Business Environment ◽  
Business Survival ◽  
Business Sustainability ◽  
Managing Change ◽  
The Core ◽  
Business Change ◽  
The People

Rapid change in business environment poses threat to business survival. It is crucial to examine the core of business sustainability. This paper proposes changeless factors in response to today’s business environment. Specifically, it addresses (1) the people factor (2) the purpose factor and (3) the principle factor as the pillars through which an organization finds its stability in the sea of business change. This paper demonstrates the unchanged factors to ensure business sustainability and to achieve long term objectives. After mapping the conceptual model, the paper devotes particular attention to conceptualizing the changeless cores of business. This research contributes practical insights for managers to further understand the cores of business sustainability. Specifically, it will assist managers to have clear goals in making decisions and managing change to enhance competitiveness in the business environment.

scholarly journals Pengaruh Kualitas Layanan Customer Service Terhadap Kepuasan Nasabah di Bank Rakyat Indonesia Unit Simpang IV Sipin Kota Jambi

2020 ◽  
Vol 5 (2) ◽  
pp. 214
Author(s):  
Ridho Guntoro ◽  
Endah Tri Kurniasih ◽  
Faradilla Herlin
Keyword(s):  
Quality Of Service ◽  
Customer Satisfaction ◽  
Customer Service ◽  
Primary Data ◽  
Main Concern ◽  
Banking Services ◽  
Service Unit ◽  
The People ◽  
Waiting Line

The quality of service is a unique phenomenon, because the dimensions and indicators can differ among the people involved in the service. BRI Unit Simpang IV Sipin focuses on the quality of service provided in the form of speed and convenience given to customers. One form of problem that becomes a phenomenon experienced by customers and needs to be the main concern for banks to always be improved and improved so that the bank's performance becomes more productive is the queue, queueing or waiting line that occurs while waiting for banking services. This research aims to know and analyze the characteristics of BRI Unit Simpang IV Sipin Jambi city and to know and analyze the effect of customer satisfaction on customer service BRI Unit Simpang IV Sipin Jambi City. In this study the data used is primary data. This primary data was obtained from live interviews using questionnaires on research objects with the time the study was conducted in January - March 2020. The result of this research is that the Quality of Customer Service service has an effect on the customer satisfaction of BRI Unit Simpang IV Sipin Jambi City. The amount of influence of the training is 19.8%. The service provided by BRI Customer Service Unit Simpang IV Sipin must still be maintained or worthy to be improved again, this can affect the satisfaction of existing customers. 

scholarly journals Timely loss recognition in Brazilian firms under corruption investigation

2021 ◽  
Vol 32 (86) ◽  
pp. 224-240
Author(s):  
Silvia Pereira da Rocha ◽  
Francisco Antonio Bezerra
Keyword(s):  
Least Squares ◽  
Accounting Information ◽  
Estimation Method ◽  
Generalized Least Squares ◽  
Ordinary Least Squares ◽  
Business Environment ◽  
Quality Of Accounting Information ◽  
Accounting Reports ◽  
The Impact

ABSTRACT This article evaluates the impact of the disclosure of the participation of Brazilian firms listed on the Bolsa Brasil Balcão (B3) in corruption scandals through media scrutiny and by disclosure of independent auditors on the quality of accounting information, measured from the perspective of accounting conservatism. We examine the possible theoretical link between the disclosure of corruption scandals and the quality of accounting information in the Brazilian context. Brazil has gone through successive corruption scandals involving firms and government entities in different levels. Accounting can be an important tool to mitigate said risks based on the artifacts it has to inform key stakeholders. However, it is necessary to identify the extent to which these artifacts can be influenced by the actors involved in these scandals. The research places accounting as an instrument subject to pressures from different interests and that may be shaped to them. Although accounting is an instrument that must aim to reduce information asymmetry, preventing the harmful effects of corruption, in specific contexts, it can be used in the opposite direction, such as in cases of corruption and economic crises. We used the model based on Ball and Shivakumar (2005) with specific modeling characteristics for corruption and crisis. The models were estimated using the Stata 13 software using the pooled approach using the Ordinary Least Squares (OLS) estimation method, clustered by year and economic sector, and the Generalized Least Squares (GSL) estimator. The results point to the presence of conservatism when disclosing involvement in investigations of corruption crimes in Brazil. This behavior was less intense in firms effectively mentioned in these events. These results highlight the relevance of studies aimed at clarifying the connections between corruption and accounting reports, enabling the development of measures to curb corruption in the business environment.

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