scholarly journals The impact of integrated information systems on management accounting

2019 ◽  
Vol 24 (1) ◽  
pp. 21-38
Author(s):  
Ivica Pervan ◽  
Ivana Dropulić
Keyword(s):  
Information Systems ◽  
Business Processes ◽  
Management Accounting ◽  
Business Environment ◽  
Special Focus ◽  
Business Analytics ◽  
Accounting Changes ◽  
The Impact ◽  
Integrated Information

The main aim of this study is to analyze how implementation of integrated information systems (IIS) effects management accounting. Findings based on data collected from 108 Croatian firms confirmed that IIS implementation caused significant management accounting changes. Estimated regression models revealed that the most important IIS characteristic were the analytical capabilities since it positively influenced management accounting changes in four dimensions: internal reporting, budgeting, application of modern accounting techniques and management accounting employees’ jobs. The quality of IIS implementation statistically significantly and positively influenced changes related to data collection and internal reporting. In the segment of budgeting, the quality of implementation of specialized budgeting software had significant and positive influence. The only negative correlation found was the one between the uncertainty of business environment and adoption of modern accounting techniques. Findings from this study provide unique insight into effects of IIS implementation in Croatian firms and can be used by different stakeholders. Firms and IIS vendors should put special focus on implementation of business analytics modules in order to achieve comprehensive benefits in management accounting practices. Providers of accountant’s education should consider the fact that contemporary IIS systems’ environment calls for development of additional skills in the area of information technology, business processes and business communication.

scholarly journals An Analysis of the Effects on Application of Management Accounting Information Systems and Quality Management Accounting Information

2015 ◽  
Vol 7 (3) ◽  
pp. 80-92
Author(s):  
Widia Astuty
Keyword(s):  
Information System ◽  
Organizational Culture ◽  
Information Systems ◽  
Information Management ◽  
Management Accounting ◽  
Accounting Information ◽  
Business Environment ◽  
Accounting Information System ◽  
Accounting Information Systems

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.

Strategic Information Systems in Arab Organizations

2019 ◽  
pp. 197-210
Author(s):  
Ahmad Fayez Albadri
Keyword(s):  
Information Systems ◽  
Business Performance ◽  
Business Processes ◽  
Common Factor ◽  
Business Environment ◽  
Strategic Information ◽  
Strategic Information Systems ◽  
Lack Of Fit ◽  
Business Functions ◽  
The Impact

Organizations are increasingly dependent on information systems, and they invest dearly on systems to integrate disparate business functions, automate business processes, and support operations in order to sustain business and survive in a competition-intensive business environment. However, such systems have in many occasions failed fully or partially. The lack of “fit-to purpose” seems to be the common factor among most of the failed cases. This suggests that such systems are not selected, implemented, configured, or supported based on a proper analysis and understanding of the organization structure and hierarchy, business functions, business processes, and business environment. Evidently, the majority of organizations tend to emphasize system specifications that match their operational and tactical requirements, with little attention given to strategic requirements, culminating in issues with strategic planning and decision making. This chapter uses a survey and simple model based on the characteristics and competitiveness indicators of strategic information systems (SIS) to examine the impact of such systems on the business performance in 16 medium to large Arab organizations. The study concludes with an emphasis of the importance of SIS to help organizations achieve excellence and competitive advantage and realize business objectives and goals.

scholarly journals THE IMPACT OF ACCOUNTING INFORMATION SYSTEMS ON UNDERSTANDING BUSINESS PROCESSES

2021 ◽  
Vol 30 (30 (1)) ◽  
pp. 164-170
Author(s):  
Laura Barna ◽  
Bogdan Ionescu
Keyword(s):  
Information Systems ◽  
Business Processes ◽  
Positive Impact ◽  
Accounting Information ◽  
Business Environment ◽  
Accounting Information Systems ◽  
Advantages And Disadvantages ◽  
Efficiency And Effectiveness ◽  
The Impact ◽  
Over Time

The business environment has evolved over time, so that it has become a dynamic and hyper-competitive environment. The business environment presents many risks. The purpose of the risks is to highlight the success or failure in the business, because some risks are inevitable and some risks can be controlled by companies. For a company to succeed and survive in a dynamic and hyper-competitive business environment, they must find and introduce radical and incremental innovations simultaneously. Over time, many small, medium and big companies have succeeded in implementing accounting information systems, in order to make their activity more efficient. Investing in accounting systems has a positive impact on the company because they improve the efficiency and effectiveness of the organization, as well as increase the performance. Increasing efficiency and effectiveness means better management and dissemination of information within the company, so that employees have easier access to information and based on them to take the best decisions. The research method used was quantitative using the questionnaire based on which we identified the main advantages and disadvantages of using accounting information systems, as well as the influence of these systems on the organization and the criteria underlying the choice of these systems. The most relevant results we obtained through our research were: accounting information systems offer both advantages and disadvantages, these systems improve the performance of the organization, and the criteria for choosing these systems depends most on the speed of implementation of the systems.

scholarly journals Perencanaan Strategis Sistem Informasi dan Teknologi Informasi pada Dinas Perindustrian dan Tenaga Kerja Kota Salatiga

2018 ◽  
Vol 5 (3) ◽  
pp. 253
Author(s):  
Yunita Utami ◽  
Adi Nugroho ◽  
Agustinus Fritz Wijaya
Keyword(s):  
Information Technology ◽  
Information Systems ◽  
Strategic Planning ◽  
Business Process ◽  
Value Chain ◽  
Public Services ◽  
Business Processes ◽  
Business Environment ◽  
Force Model

<p>Sistem informasi dan teknologi informasi (SI/TI) merupakan salah satu faktor yang mempengaruhi keberhasilan suatu organisasi. Sebagai contoh, sistem informasi dan teknologi informasi pada salah satu organisasi yang ada yaitu Dinas Perindustrian dan Tenaga Kerja (Dispernaker) Kota Salatiga. Dispernaker dalam menjalankan tugasnya sudah menggunakan SI/TI tetapi penggunaanya belum maksimal, hal ini menyebabkan Dispernaker seringkali menemui masalah. Melihat kondisi masalah tersebut maka dibutuhkan suatu perencanaan strategis SI/TI yang dapat mendukung proses bisnis pada organisasi (dalam hal ini Dispernaker) sedangkan perencanaan strategis sendiri merupakan proses bagaimana organisasi mencapai atau merealisasikan tujuannya. Untuk dapat menerapkan perencanaan strategis yang sesuai dengan organisasi tentu melalui sebuah penelitian. Penelitian tersebut ialah penelitian perencanaan strategis sistem informasi dan teknologi informasi. Penelitian ini sendiri nantinya akan menggunakan metode <em>Ward and Peppard</em> yang dilakukan dengan menganalisis lingkungan bisnis juga lingkungan SI/TI secara internal dan eksternal. Metode tersebut memiliki beberapa analisis, analisis yang digunakan yaitu analisis SWOT, analisis <em>Value chain</em> dan analisis PEST, analisis <em>Five Force Model</em>, analisis <em>McFarlan</em>. Dari hasil penelitian ini akan memberikan rekomendasi yang berkaitan dengan visi misi, dengan harapan rekomendasi tersebut dapat digunakan sebagai cara untuk meningkatkan kualitas layanan publik.</p><p><strong><em><br /></em></strong></p><p><strong><em>Abstract</em></strong></p><p align="center"> </p><p class="Judul2"><em>Information systems and information technology (IS / IT) is one of the factors that influence the success of an organization. For instance, information systems and information technology in an organization called the Department of Industry and Labor (Dispernaker), Salatiga. SI/TI in Dispernaker in its used has not be maximzed yet ,because the use of SI/IT in the Dispernaker has not been maximal. This matter causing data in the  dispernaker not well structured. This problem Happen because of random Datas. Besides, there are a part of business process that still take manually. Dispenaker Salatiga also doesn't have strategic planning of SI/TI. By the conditions of the problem, we need a strategic plan of IS / IT to support business processes in an organization (in this case Dispernaker) while strategic planning is itself is a process of how organizations achieve theirgoals. To be able to apply strategic planning according to the organization is through a research. The researchis astudy is a strategic planning of information systems and information technology. The research will use Ward and Peppard method by analyzing the business environment and the IS / IT internally and externally. The method has some analysis, the analysis used are SWOT, Value Chain and PEST, Five Force Model, McFarlan Strategic Grid. The results of the study will be recommendations related to the vision and mission. Researcher hopes that these recommendations can be used to improve the quality of public services.</em></p>

scholarly journals The impact of regional investment attractiveness and management accounting tools on investment activities of enterprises

2020 ◽  
Vol 6 (Extra-C) ◽  
pp. 320-325
Author(s):  
Elena V. Konvisarova ◽  
Tatiana A. Levchenko ◽  
Vadim V. Shcherbakov ◽  
Ilia S. Vzdorik ◽  
Maxim N. Kriuchkov
Keyword(s):  
Institutional Environment ◽  
Management Accounting ◽  
Russian Far East ◽  
Far East ◽  
Asia Pacific ◽  
Investment Activity ◽  
Efficiency Increase ◽  
The Impact ◽  
The Russian Far East

The purpose of the study is to determine the ways which intensify the investment activity of enterprises in the Russian Far East. They performed the comparative analysis of the rating methods used in the Russian Federation to assess the investment attractiveness of the regions. It was revealed that a common characteristic of the analyzed methods is to consider the infrastructural factor and their institutional environment, and, in particular, the presence and quality of the business support infrastructure. These factors directly affect the investment attractiveness of a single enterprise and project, as they form the investor's attitude. To increase the investment attractiveness of the Russian Far East regions, it is necessary to use the experience of the Asia-Pacific countries. The work formulated recommendations on the application of Chinese experience in relation to Russian territories with preferential economic regimes. To solve the problem of efficiency, increase and intensity the investment activities of enterprises, the concept of management. accounting tool application is proposed.    

«New» Executive Competencies in the Context of Digital Business Transformation

2021 ◽  
pp. 5-10
Author(s):  
Vasiliy Svistunov ◽  
Vitaliy Lobachyev
Keyword(s):  
Information Systems ◽  
Information Technologies ◽  
Business Processes ◽  
Business Environment ◽  
Priority List ◽  
Industrial Enterprises ◽  
Executive Competencies ◽  
A Priority ◽  
Corporate Information Systems ◽  
Corporate Information

Improving the competitiveness of domestic enterprises is based on the introduction of advanced business and management information technologies. The current business environment is increasingly causing an urgent need for managers to expand the horizon of digital vision not only for current, but also for future management of the company. Today, it is not enough for a Manager to simply have proper professional knowledge in certain functional areas of activity and have a broad managerial Outlook. A modern Manager should be able to initiate the introduction and use of advanced information systems and technologies in almost all implemented business processes of his company. When preparing the article, the materials of research conducted at a number of domestic industrial enterprises were used. Conclusions and main provisions are based on the results of analysis of real practice of implementation and operation of corporate information systems. The results obtained in the course of the research, including the opinions of experts, which were made by employees of industrial enterprises, were used in conducting targeted work to establish a priority list of the most relevant and significant professional areas of knowledge and professional qualities that can help a modern Manager achieve success in the implementation and practical use of corporate information systems. The main result of the research should be considered the formation of such a priority list.

The Impact of Accounting Information Systems on Performance Management in the Banking Sector

2021 ◽  
pp. 1-15
Author(s):  
Bilal Khalid ◽  
Michal Kot
Keyword(s):  
Information Systems ◽  
Financial Performance ◽  
Performance Management ◽  
Banking Sector ◽  
Accounting Information ◽  
Business Environment ◽  
Accounting Information Systems ◽  
Management Techniques ◽  
The Impact

This study investigated the impact of Accounting Information Systems (AIS) on performance management in Thailand’s banking sector. The study was necessitated by the need to understand the financial performance of banks in Thailand in application of advanced management techniques, business developments, growth of the current contemporary business environment and the intensive competitive business environment in the banking sector.

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