scholarly journals ASSESSMENT OF THE IMPACT MADE BY THE DIGITAL TRANSFORMATION OF THE ACCOUNTING SYSTEM ON THE DECISION-MAKING SYSTEM OF THE ENTERPRISE

2020 ◽  
Vol 6 (2) ◽  
pp. 122-129
Author(s):  
Ahmed Mohammed Saed Khalleefah ◽  
Keyword(s):  
Decision Making ◽  
Digital Transformation ◽  
Accounting System ◽  
Decision Making System ◽  
The Impact

METHOD FOR MAKING DISPERSANT-USE DECISIONS BASED ON ENVIRONMENTAL IMPACT CONSIDERATIONS

1987 ◽  
Vol 1987 (1) ◽  
pp. 211-216 ◽  
Author(s):  
B. K. Trudel ◽  
S. L. Ross
Keyword(s):  
Decision Making ◽  
Environmental Impact ◽  
Gulf Of Mexico ◽  
Beaufort Sea ◽  
Similar System ◽  
Decision Making System ◽  
The Impact ◽  
The U.S

ABSTRACT A method for making dispersant use decisions on the basis of environmental impact considerations has been developed. It involves formulating and then comparing predictions of the impact of a given spill if treated with dispersants or if left untreated in order to determine whether the use of dispersants might reduce the overall effects of the spill. A workbook describing the method has been used in numerous workshops in Canada and the U.S.A. to train environmental managers, and has served as a basis for the development of a quick, map-based, decision-making system for the Canadian Beaufort Sea. A similar system is currently being developed for the U.S. Gulf of Mexico.

A Fuzzy Decision-Making System for the Impact of Pesticides Applied in Agricultural Fields on Human Health

2020 ◽  
Vol 9 (3) ◽  
pp. 42-62
Author(s):  
Karthik S. ◽  
Saroj Kumar Dash ◽  
Punithavelan N.
Keyword(s):  
Decision Making ◽  
Human Health ◽  
Health Hazards ◽  
Fuzzy Decision Making ◽  
Fuzzy Decision ◽  
Agricultural Lands ◽  
Linguistic Terms ◽  
Decision Making System ◽  
Agricultural Yield ◽  
The Impact

Farmers are widely applying chemical pesticides to the agricultural lands to kill weeds to reduce crop losses and to prevent diseases created by insects. By applying pesticides to the lands, typically have greater agricultural yield. As pesticides have toxic ingredients, they can create so many health problems to humans and will degrade the environment gradually. Since each pesticide is linked to some health hazards when the composition of the pesticides exceeds its limits, uncertainty arises in determining the human health hazards. Hence, fuzzy logic-based decision-making model is designed to diagnose the human health hazards. In the model, the linguistic terms are used to represent the association between pesticides and human health hazards with the aid of chemists and physicians. Fuzzy numbers are used to represent the values for the linguistic terms. Therefore, the intent of the paper is to analyze the human health hazards induced by applying different pesticides in the agricultural lands through the proposed fuzzy decision-making system.

Risk Decision-Making System in Manufacture Enterprise Management

2013 ◽  
Vol 694-697 ◽  
pp. 3592-3595
Author(s):  
Yi Lin Chen
Keyword(s):  
Decision Making ◽  
Risk Perception ◽  
Enterprise Management ◽  
Individual Risk ◽  
Risk Propensity ◽  
Decision Making System ◽  
The Difference ◽  
The Impact ◽  
Level Of Risk ◽  
Risk Decision

Risk has always been at the core of entrepreneurs daily decision-making, but factors will influence individuals decision-making. In this study, we investigated risk decision-making and cognition process of venture experts and novices under a given venture contexts. The purpose of the experiment is to investigate the difference of risk perception, risk propensity among venture experts, novice and college students, and to investigate the impact of these factors to individual risk decision-making. The result shows that, for the level of risk perception, there are prominent differences in experts and novices, but for the level of risk propensity, there is no prominent difference in experts and novices. It could be concluded that it is the risk perception influence individual risk decision-making but not the risk propensity.

scholarly journals Specificity of application of throughput accounting in JIT business environment

2020 ◽  
Vol 9 (17) ◽  
pp. 89-104
Author(s):  
Tatjana Stevanović ◽  
Ljilja Antić ◽  
Amer Rastić
Keyword(s):  
Decision Making ◽  
Performance Management ◽  
Production Management ◽  
Raw Materials ◽  
Management Accounting ◽  
Integrated Approach ◽  
Business Environment ◽  
Limiting Factor ◽  
Accounting System ◽  
The Impact

JIT business system appears as one of the features of the modern dynamic business environment. JIT's production philosophy looks at a complete scheme of business processes, from the procurement of raw materials, through its transformation into components to the finished product that the company places on the market. In doing so, great attention is paid to the control of performance measures such as: time, cost, inventory and quality. Successful management of the company in such conditions requires the collection, measurement, classification, processing and distribution of a mass of diverse information that will be relevant and provide better insight into the strategic and competitive position in the market. In JIT companies, an integrated approach to the use of financial and non-financial information for decision-making is necessary. Changes in the areas of production, management and organization have caused appropriate adjustments in costing systems, in order to effectively and efficiently use all production factors. Consequently, an integrated approach to management accounting, the Throughput Accounting concept, based on the basic principles of Constraint Theory, was adopted. Throughput accounting capabilities in terms of providing information are closely related to short-term decision making and enterprise performance management. In doing so, decisions are made on the basis of throughput per unit of limiting factor. The concept of the paper conceived in this way should contribute to the achievement of the goal related to the research of the impact of the modern business environment on the management of the company and the accounting system, and especially on management accounting.

scholarly journals Purchasing decisions making in the context of digital transformation of retail

2020 ◽  
Vol 18 (4) ◽  
pp. 11-18
Author(s):  
Nadiia Proskurnina
Keyword(s):  
Decision Making ◽  
Digital Transformation ◽  
Customer Relationship ◽  
Retail Industry ◽  
Consumer Decision Making ◽  
Contact Center ◽  
Digital Implementation ◽  
Consumer Expectations ◽  
Marketing Activities ◽  
The Impact

The paper analyzes the impact of retail transformation on the consumers’ expectations and behavior in the electronic environment and identifies the main directions of digitalization of the marketing activities of domestic retail enterprises at each stage of the purchasing decision-making process. It also systematizes the consumer expectations in the context of the digital transformation of retail, which made it possible to establish the importance of managing customer acquisition for retailers and demonstrated how technology changes the way customers purchase. The results of an online study of the impact of marketing efforts in retail outlets to highlight digital transformation tools at every stage of consumer decision-making by consumers are presented and the main directions of digitalization of marketing activities of domestic retail enterprises are summarized. The legitimacy of taking consumer expectations into account when determining the impact on the business model of retailers, returning it to the plane of mobility, digitalizing the purchase process, and the integration of digital and physical trading, has been proven. It is suggested to consider the main areas of digital transformation as digital interaction with customers, innovation in the development of products and services, distribution channels, marketing and sales; digital implementation, risk optimization, strengthening corporate control, intelligent information management and customer service, managing customer and contact center experience, customer relationship management. This made it possible to specify promising areas of digital transformation in the retail industry, in particular, optimizing human resources, creating new ways of cooperation, attracting labor and assistance (flexible work, social cooperation, corporate cooperation, integrated communications), as well as employee training for the retail industry.

ASSESSMENT OF THE RELIABILITY OF THE INFORMATION OF THE ACCOUNTING SYSTEM OF ECONOMIC ENTITY

2021 ◽  
Vol 1 (7) ◽  
pp. 94-99
Author(s):  
N. N. KARZAEVA ◽  
Keyword(s):  
Decision Making ◽  
Information Security ◽  
Financial Information ◽  
Management Decision ◽  
Accounting System ◽  
Direct Impact ◽  
Information Base ◽  
Economic Entity ◽  
Management Decision Making ◽  
The Impact

The information base of management decision-making makes it necessary to include a threat to the accounting system of an economic entity in the information security objects. The article proposes two criteria for classifying threats to the accounting system: the content of threats and the impact on the reliability of financial information. The conclusion is made about the construction of indicators for assessing only threats that have a direct impact on the reliability of information. Based on the principles of validity, measurability and simplicity, indicators corresponding to the threat of accounting activities are constructed. The total value of these indicators and the level of materiality of information are elements of the model for assessing the level of security of accounting activities proposed by the author.

scholarly journals Professional relationships and decision making in social work: Lessons from a Scottish case study of secure accommodation decision making

2016 ◽  
Vol 17 (3) ◽  
pp. 405-422 ◽  
Author(s):  
Autumn Roesch-Marsh
Keyword(s):  
Decision Making ◽  
Social Work ◽  
Choice Model ◽  
Significant Risk ◽  
Theory And Practice ◽  
Professional Relationships ◽  
Trust Relationships ◽  
Decision Making System ◽  
Important Quality ◽  
The Impact

There has been a great deal written in recent years about the complexities of social work decision making and the need for a more ecological conceptualisation of the decision-making task in child welfare and protection. This article outlines some of the findings from a PhD study of secure accommodation decision making in Scotland which sought to understand the dynamics of local social work decision making in cases where children and young people pose a significant risk to themselves and/or others. Observations of decision-making meetings, interviews and focus groups were used to develop a multidimensional perspective on decision-making practices in one large urban local authority. Professional relationships were found to impact on information gathering, ‘thinking through’ decisions and managing emotions, ‘working’ the decision-making system to the benefit of your referral and having your assessment accepted by others. Trust emerged as an important quality in relationships between professionals who share decision-making responsibilities. Drawing on theories of trust, relationships and decision making, the article challenges the dominant rational choice model of social work decision making and develops new links between theory and practice by highlighting the importance of understanding the impact of professional relationships when seeking to improve social work decision making. The article also emphasises the need for further research to enhance our understanding of the multiplicity of ways that professional relationships can impact on decision-making practice and its outcomes.

scholarly journals Use of management information systems from the perspective of farmers

2021 ◽  
Vol 13 (2) ◽  
Author(s):  
Andressa Bittarello ◽  
Stella Maris Lima Altoé ◽  
Ricardo Suave
Keyword(s):  
Decision Making ◽  
Information Systems ◽  
Management Information Systems ◽  
Accounting System ◽  
Small Companies ◽  
Management Information ◽  
Management Tools ◽  
Rural Producers ◽  
The Impact ◽  
Practical Implications

Purpose: The purpose is to evaluate the impact of the use of Management Information Systems (MIS) in the management of small companies in the field of rural activity. Methodology: In this study, questionnaires were applied to rural producers using the conventional accounting system, obtaining 37 responses. In addition, 7 interviews were conducted with rural producers who started to use MIS to control their activities. Results: Using the analysis of differences between respondents who use MIS or not, it was possible to identify which points are linked to its implementation, in addition to assessing the benefits obtained from the system used. The results indicate that the use of MIS reflected positively in management, especially with regard to cost and culture control, forecasting needs, increased profit and assistance in decision making. Contributions of the Study: The findings of the study clarify the practical implications of using MIS in rural properties, such as receptivity to the use of the system and, mainly, which advantages with use are most indicated by respondents from properties that already use it. In this sense, we claim accounting entrepreneurs to instigate the use of management tools by rural producers who do not yet use it, but consider the use of MIS as beneficial.

The Impact of Corporate Digital Responsibility (CDR) on Internal Stakeholders' Satisfaction in Hungarian Upscale Hotels

2022 ◽  
pp. 35-51
Author(s):  
Edit Kővári ◽  
Mohamad Saleh ◽  
Gyöngyi Steinbachné Hajmásy
Keyword(s):  
Artificial Intelligence ◽  
Decision Making ◽  
Digital Transformation ◽  
Technology Application ◽  
External Stakeholders ◽  
Hungarian Case ◽  
Hospitality Sector ◽  
Internal Stakeholders ◽  
The Impact

Digital transformation and artificial intelligence are considered among the most vital trending topics in the process of hospitality sector evolution. Many scholars found that digital transformation and artificial intelligence cause a massive shift in all aspects of the hospitality sector and digital technology application that impact the whole facet of internal and external stakeholders' lives. However, the adoption of digitalization and artificial intelligence is considered a strength. Corporate digital responsibility (CDR) is a strategy that enhances trust between the companies adopting digitalization and their primary stakeholders. Internal and external stakeholders' satisfaction develop contemporary social responsibility (CSR) challenges in the decision-making process in acquiring, analysing, implementing, and assessing for adopting digitalization in the hospitality sector. This chapter aims to give a literature review focusing on CDR and its relation analyses to hotel industry's internal stakeholders' satisfaction trough a Hungarian case study.

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