scholarly journals Problems and Strategies in Accounting Information Management under the Background of Big Data

2015 ◽  
Vol 7 (3) ◽  
pp. 80-92
Author(s):  
Widia Astuty

The study aims to prove empirically; (i) the influence of the business environment for the application of management accounting information systems; (ii) the influence of ethics on the application of management accounting information systems; (iii) the influence of organizational culture on the implementation of management accounting information systems; and (iv) the effect of the application of management accounting information system on the quality of management accounting information. The motivation of this study due to a phenomenon of having an integration on management accounting information system whereby the information generated is not qualified, as well as the uncertainty of business environment, ethics and organizational culture which are yet to have optimal conditions. The method used is explanatory research with a survey approach, using a statistical tool of SEM Partial Linear Regression, with the aim to obtain facts concerning the occurance of phenomena, seek actual and systematic information on the application of management accounting information systems, and the quality of accounting information management. The results showed that all variable of the business environment, ethics, organizational culture affect the application of accounting information management system; and the application of management accounting information system affects the quality of information management accounting.


2021 ◽  
Vol 2021 ◽  
pp. 1-10
Author(s):  
Hui Wang ◽  
Ning Wang ◽  
MeiJie Li ◽  
Simeng Mi ◽  
YaYa Shi

Health is considered an important foundation for students’ success. However, with the accelerated pace of life, rising pressure from various parties, weak health awareness, lack of exercise time, and other reasons, students’ physical quality is generally declining, the incidence of health diseases is increasing, and the onset age tends to be younger. With the development of the concept of “health first,” health management continues to expand and extend and students’ health management has attracted more attention from many aspects. Due to the late and low starting point of health management research and the lack of professional theoretical support, a complete, mature, and effective health management service system has not been established to deal with the students’ health. In order to make student health management more scientific, normative, and effective, this article has proposed big data technology to build the student health information management model. The first step of the approach is to store and analyze the data of students’ physical health. It is necessary to combine the data collection, supervision, data analysis, and data application of students’ physical health and gradually improve the national monitoring and evaluation system of students’ physical health. Student health check-up management platform is mainly used in realizing the school student information management and student health information relationship between system, science, standardization, and automation, and its main task is to use a computer to perform daily management of all previous medical information of students, such as query, modify, add, delete, and enhance the physical health of students information management ability given the large data analysis of useful information. In addition, we have built a doctor recommendation model based on online questions and answers to give specific health recommendations for students of different physiques.


2017 ◽  
Vol 31 (3) ◽  
pp. 101-114 ◽  
Author(s):  
Esperanza Huerta ◽  
Scott Jensen

ABSTRACT Forty-six academics and practitioners participated in the second Journal of Information Systems Conference to discuss data analytics and Big Data from an accounting information systems perspective. The panels discussed the evolving role of technology in accounting, privacy within the domain of Big Data, and people and Big Data. Throughout all three panels, several topics emerged that impact all areas of accounting—developing enhanced analytical and data handling skills; evaluating privacy, security requirements, and risks; thinking creatively; and assessing the threat of automation to the accounting profession. Other topics were specific to a segment of the profession, such as the growing demand for privacy compliance audits and the curriculum adjustments necessary to develop data analytic skills. This commentary synthesizes and expands the discussions of the conference panels and suggests potential areas for future research.


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