scholarly journals User satisfaction and individual performance in information technology environment: accounting view

Author(s):  
THUÝ THỊ PHƯƠNG PHẠM ◽  
MINH THỊ HOÀNG MAI

In the 4th industrial revolution, there is the need for exploring new knowledge about the impact of information technology (IT) on corporate governance. Accounting is considered a supportive activity for corporate governance, so this study focuses on examining some factors that might affect accountants' job performance in IT environment. This work uses survey approach for collecting empirical data. Based on data from 177 accountants in 114 businesses, PLS analysis results show that the satisfaction has a significant impact on the job performacne of accountants in the IT environment. Factors including management support and training have positive impacts on accountant' satisfaction in the process of implementing accounting software/ ERP in enterprises. The type of software has not a moderator variable in the relationship between satisfaction and accountant' job performance in IT context. These results have suggested some implications to support the succes in the implemention of IT for the accounting informatuon system.

2016 ◽  
Vol 4 (2) ◽  
pp. 123
Author(s):  
Novita Anugrah Listiyana ◽  
Dedi Rusdi

This study analyzed the relationship between humans as users of the system and application software as object an inseparable relationship. The purpose of this study was to analyze the effect of variable quality system to the perception of the quality system, the effect of perceived quality system and quality of information on the intensity of use and user satisfaction, and the influence of the intensity of use and user satisfaction of the impact of individual performance. This research is an empirical study using purposive sampling technique in data collection. Data were collected through  questionnaires to 39 BMT’s operational employees. Then, performed an analysis of the data obtained used path analysis. This included: testing hypotheses through path analysis. The results of tests performed using path analysis to get the results that each variable in the model of equation 4 had a coefficient with a positive direction. This means that the improvement of the quality of the system will be able to improve the quality of information for the individual impact of the use and satisfaction of employees through the use of the system.


2020 ◽  
Vol 28 (3) ◽  
pp. 123-147
Author(s):  
Leonardo Ensslin ◽  
Clarissa Carneiro Mussi ◽  
Ademar Dutra ◽  
Sandra Rolim Ensslin ◽  
Sandro Natalino Demetrio

This study deals with the problem of outsourcing management, presenting a structure to support decision-making on effective information-technology outsourcing and highlighting the advantages and disadvantages that must be addressed. Since the study involves multiple variables, partially defined and conflicting objectives, and the will of decision-makers to broaden their understanding of the impact of decisions, the study used the multicriteria decision aid constructivist method to lead data collection and analysis. The chief results presented are: (i) a structured appraisal arranged by 8 strategic objectives and 107 performance indicators; (ii) the strengths and weaknesses of the status quo; and (iii) a process diagram for generating improvements. To ensure presentation of scientific and practical recognition in accordance with the constructivist path, the epistemological view adopted meets the scientific and practical requirements to ensure validity, legitimacy, and effectiveness of a model to support a decision-making process in a practical environment.


Author(s):  
Tran Thi Hai Van ◽  
Doan Minh Quan

Since 1997, the mining industry has paid attention to develop information-technology (IT) components at sectoral and enterprise levels. However, due to various reasons, including the interest of business and sector leaders as well as limited resources, IT in the mining industry is still on a small scale, in which it has not yet linked to a network and had a shared database, and is therefore not shared. Under the impact of Industry Revolution 4.0, to develop the IT field as an essential tool to promote the technologies of the 4.0 technology component, a systematic policy combination is needed. This article is responsible for meeting that demand of the IT field of Vietnam's mining industry. Keywords Industry 4.0, IT, IT policy. References [1] K. Schwab, The Fourth Industrial Revolution: What It Means and How to Respond, https://www.weforum.org/agenda/2016/01/the-fourth-industrial-revolution-what-it-means-and-how-to-respond/, 2015.[2] Forschungsunion, Acatech, Recommendations for implementing the strategic initiative INDUSTRIE 4.0, Final report of the Industrie 4.0 Working Group, April 2013.[3] J.H. Leavitt, L.T. Whisler, Management in the 1980’s, Harvard Business Review, 1958-11.[4] National Assembly of Vietnam, Law on information technology (No. 67/2006/QH11), June 29, 2006 (in Vietnamese).[5] National Association directing the compilation of encyclopedias (Vietnam), Vietnamese encyclopedia, Hanoi, Vietnam, 1995 (in Vietnamese),[6] Wikipedia, Thomas Kuhn, https://vi.wikipedia.org/wiki/Thomas_Kuhn, 2019.[7] V.C. Dam, Scientific research methodology Science and Technics Publishing House, Hanoi, Vietnam, 1999 (in Vietnamese).    


2020 ◽  
Vol 13 (1) ◽  
pp. 90
Author(s):  
Majd Al-Hawamdeh ◽  
Shaker Alkshali

This study aimed to test the impact of information technology on Information systems effectiveness in Jordanian Telecom Companies. The study adopted a five-dimensional scale to measure information technology (people, hardware, software, databases, and networks), while the information systems' effectiveness was measured through four dimensions: end-user satisfaction, system usage, system security and suitability of the system for management levels. To achieve study aims, a descriptive-analytical method was used. The study was conducted on a sample of (152) managers working in these companies. This study found that there is a high-level average for information technology dimensions and Information Systems effectiveness dimensions. Also, the results showed a significant impact of information technology dimensions (people, software, databases, and networks) except hardware on effectiveness information systems. It was also evident that there a significant impact of information technology on Information systems effectiveness dimensions (end-user satisfaction, system usage, system security and suitability of the system for management levels).


2019 ◽  
Vol 4 (1) ◽  
pp. 19-30
Author(s):  
Sri Anjarwati ◽  
Apollo Apollo

Research aimed to analyze several influences of system quality, information quality and perceived usefulness to user satisfaction on financial accounting software and its impact on individual performance. Sampling technique was using purposive sampling based on questionnaires distributed to users of financial accounting software who work at international freight forwarding. The number of samples was 200 respondents. The analytical method used was Structure Equation Models (SEM) with Lisrel 8.75 full version. The result of study showed that system quality and information quality have significant influenced the perceived usefulness. System quality, information quality, and perceived usefulness have significant influenced to user satisfaction. User satisfaction had significant influenced to individual performance. The highest influence from overall model was shown by the influence of system quality on perceived usefulness.


2019 ◽  
Vol 8 (3) ◽  
pp. 7460-7464

Corporate Governance is a broad term in today’s competitive world. It is a series of processes, policies, rules, and regulations by which companies are managed and governed. In this perspective, the study attempts to analyze the impact of corporate governance on the financial performance of Information Technology (IT) Companies in India. Specifically, the study analyzed the impact of Board size, Board Composition, and Audit Committee Independence on Return on Assets and Return on Equity, which are considered as measures of financial performance. The findings of the study revealed that there is a significant and positive impact of Corporate Governance on Financial performance of IT companies, and Audit Committee Independence shows the most significant effect on Financial performance. The finding of the study endeavors to contribute to the limited literature available in the context of corporate governance in IT companies in India.


2010 ◽  
Vol 41 (3) ◽  
pp. 23-32 ◽  
Author(s):  
S. Posthumus ◽  
R. Von Solms ◽  
M. King

This paper discusses the importance of corporate governance and the need to implement it effectively in any organization. Furthermore, information technology is discussed along with its impact on enabling an organization to achieve its business goals and attain a competitive edge in industry. This makes IT a critical organizational resource with great strategic impact and necessitates that it be governed effectively through sound IT governance efforts. However, currently there seems to be a significant lack of board-level understanding with respect to the impact of IT on the business and therefore IT may not be adequately directed and controlled. To address this problem, a model is proposed in this paper to enable the board of an organization to develop an understanding of how to issue directives and implement effective control over IT so that IT supports organizational business goals and continues to provide value to an organization.


2011 ◽  
Vol 7 (3) ◽  
pp. 19-43
Author(s):  
Thawatchai Jitpaiboon ◽  
Sushil Sharma

The key to competitiveness in most industries has moved beyond the traditionally confined single organization. In today’s global competitive business environment, competitiveness is heavily influenced by the ability of the multiple organizations in a supply chain to synchronize and integrate their business activities and processes. Supply chain integration, (SCI) which links the activities, functions, processes, and systems of a firm with its customers and suppliers, can reduce uncertainty, enhance responsiveness, reduce costs, and improve customer service. Empirical studies have explored SCI and reported that information technology (IT) is a key ingredient for the success of the integrated supply chain. While the research on SCI has been reported in OM literature, empirical studies that investigate the impact of different levels of IT utilization (ITU) – strategic, operational, and infrastructural - on SCI are not available. This research also explores the impact of top management support (TMS) on the relationship between ITU and SCI. Based on data collected from 220 manufacturing firms, this study indicates that ITU will have a positive impact on the success of an integrated supply chain when top management is personally involved in the technology implementation process.


2018 ◽  
Vol 7 (8) ◽  
pp. 124 ◽  
Author(s):  
Farida Veerankutty ◽  
Thurasamy Ramayah ◽  
Noor Ali

The concept of Industry 4.0 has considerably altered the way organisations operate and has impacted every aspect of life. Furthermore, the fast-growing trend of information technology (IT) transformation in organisations and huge IT investment by Malaysian government have triggered the significance of IT risk and its related controls. Besides, technology-enabled auditing and IT-oriented audit procedures have become crucial when performing audit tasks in an electronic environment. Although many initiatives are being implemented to improve technology usage, audit technology use among auditors is still low and auditors are not attaining sufficient progress in the use of technology. This implies the current strategies and policies may not effectively support technology implementation. In the same vein, the under-utilisation of technologies was reported due to inadequate governance. Thus, this study intends to investigate the impact of IT governance on audit technology performance. IT governance is a mechanism to stimulate anticipated behavior in the use of technology among the employees of an organisation. Surveys using closed-ended questionnaires were distributed to approximately 309 Malaysia public sector auditors. The results show that IT governance mechanisms such as IT strategy and management support significantly influence the audit technology performance. IT governance does play a significant role in assuring the successful utilisation of audit technology.


Author(s):  
Tat Huei Cham ◽  
Yet Mee Lim ◽  
Boon Liat Cheng ◽  
Teck Heang Lee

Purpose – This study aims to examine the impact from technical and social aspects on knowledge management system (KMS) success. Moreover, this study also attempts to examine the interrelationships between KMS success and user satisfaction. Design/methodology/approach – A questionnaire survey was used to collect data from the commercial bank officers to test the proposed KMS success model. All the measurement scales adopted in this study were adopted from the existing literature. The data collected in this study were analysed using both SPSS and structural equation modelling approach via AMOS. Findings – The research results indicate that both technical (knowledge quality, system quality and service quality) and social factors (user trust and management support) play a significant and positive role in system user satisfaction. The results also show that user satisfaction have a direct influence on the success of KMS and vice versa. Originality/value – This study is one of the few studies on KMS which include both the technical and social perspectives in examining KMS success. This research study raises the importance of social factors, which have been earlier neglected by many studies on KMS success models. Moreover, the interrelationships relationship between KMS success and user satisfaction also been examined in this study.


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