scholarly journals Assessment of Top Management Commitment and Support on IS Risk Management Implementation in the Business Organization

2021 ◽  
Author(s):  
Fasilat Aramide Sanusi ◽  
Satirenjit Kaur Johl

Information system has become a strategic tool for business organization, its wide usage and acceptance has increased the flexibility of commercial activities and business sustainability. The use of internet technology has also promoted business networking, information sharing, knowledge acquisition, and prompt decision-making. Meanwhile, efficiency of IS is anchored on the commitment and support of top management in terms of policy and strategy formulation. This paper analyses the impact of top management commitment and support on IS risk management implementation in the business sector. The study employed a narrative method of literature review that critically analyzed the importance of top management commitment and support on information system risk management implementation within the business organization. Relevant information was obtained from Scopus, Web of Science, Research Gate and google scholar. It was found that IS improves task efficiency through effective communication and job automation. Therefore, organizations need to control and prevent the possibility of IS risk occurrence in their operations to promote competitive advantage and sustainable performance. Hence, and it is the responsibility of executive arm of organization to guide, direct, and control IS risk management implementation for performance advantage.

2017 ◽  
Vol 9 (1) ◽  
Author(s):  
Toto Kurniawan ◽  
Ririn Breliastiti

<p>Disclosure of information about environmental performance (environmental performance information) to external parties is an important step to show that the company is a good corporate citizenship. Top management realized that the commitment on environmental sustainability can provide a competitive advantage to companies through reduced costs, increased market share, image enhancement and technological leadership. In addition, the role of the management accountant had already increasingly taken into account. The seriousness of top management and company management accountants will be reflected in the establishment of an information system in which to accommodate information about the environment. In practice, most companies do not have adequate systems for measuring and managing environmental costs, or coordinate the collection of environmental data for managerial decisions. This study aims to determine the effect of directly or indirectly from the top management commitment and the role of the management accountant which is mediated by the information system environment on environmental performance. The population in this study are private companies that are domiciled or headquartered in Jakarta. The method of selecting samples using a convenience sampling and purposive sampling. Respondents who have been targeted in this research is the employee who has occupied the minimum level supervisor. The data used are primary data collected through questionnaires. Data analysis was performed using analysis of PLS (Partial Least Squares). The results showed that the top management commitment, both directly and indirectly affect the environmental performance. The role of the management accountant directly affect environmental performance. Environmental information system influence on environmental performance.</p><p><br />Keywords: top management commitment, the role of management accountants, environmental information systems, environmental performance, management accounting</p>


2021 ◽  
Vol 1 (2) ◽  
pp. 311-322
Author(s):  
Muammar Khaddafi ◽  
Mohd Heikal ◽  
Falahuddin F

This study aims to examine and analyze the influence of the Internal Audit Position on the Success of Risk Based Internal Audit, the influence of Top Management Commitment on the Success of Risk Based Internal Audit, the effect of Training on the Success of Risk Based Internal Audit, the Effect of Policy Framework on the Success of Risk Based Internal Audit, the Influence of the Communication Process. on the success of Risk Based Internal Audit, the Role of Risk Management Implementation in moderating the relationship between the Influence of Internal Audit Position, Top Management Commitment, Training, Policy Framework, and Communication on the Success of Risk Based Internal Audit.This research makes all inspectors who have a Functional Auditor Position Certificate at the district / city inspectorates in Aceh province as a population and sample. The results of this study indicate that the variables of internal audit position, top management commitment and application of risk management have no effect on the success of risk based internal audit. Meanwhile, training and policy framework variables have a positive and significant effect on the success of risk based internal audit. Communication variables were found to have no effect on the success of risk based internal audit.The moderating role of the risk management application variable is able to moderate the top management commitment, training and policy framework variables on the success of risk based internal audit. Meanwhile, the application of risk management does not moderate the influence variables of the internal audit position and communication variables on the success of risk based internal audit


2018 ◽  
Vol 8 (1) ◽  
pp. 156 ◽  
Author(s):  
Rania Mohy EL Din Nafea ◽  
Esra Kilicarslan Toplu

This paper puts forward several principles that the authors believe are essential for quality education in Canadian colleges. The relationship between establishing communities of practice, creating knowledge repositories, encouraging top management commitment to knowledge sharing and establishing a comprehensive reward system are examined in relation to innovation in education. Sustainable Development Goal (SDG) #4 of the UN postulates quality education among its top initiatives.The question that arises is how do we ensure that SDG #4 is implemented in higher education institutions? Accordingly, data was collected through observation of faculty and staff from the 2017 Ontario Colleges strike. Although a strong corporate culture exists in Ontario colleges, the system continues to struggle with explicit top management principles that support knowledge sharing across different disciplines. Inter and intra departmental forums including students are non-existent. Knowledge repositories, that staff, faculty and students can tap into are lacking. A greater conversation with stakeholders is imperative to weave all the threads of organizational behavior practices together to nurture future global citizens. Only then can we achieve sustainable quality education.


2021 ◽  
Vol ahead-of-print (ahead-of-print) ◽  
Author(s):  
Mohammad Abdul Latif ◽  
Jan Vang

Purpose Top management commitment (TMC) and prosocial voice behaviour in Lean teams are vital for the successful Lean implementation. This study aims to investigate how TMC influences Lean team members’ prosocial voice behaviour and how such changed voice behaviour affects the outcome of Lean implementations. Design/methodology/approach The authors have used a qualitative research methodology to examine six dimensions of TMC (communication, involvement, support, empowerment, encouragement and monitoring) in two ready-made garment (RMG) factories in Bangladesh. Operational performance was measured by efficiency, quality, value stream mapping, single-minute exchange dies and 5S scores. Occupational Health and Safety (OHS) was assessed by acceptable head and back positions, machine safety, use of masks and housekeeping. Findings The findings reveal that TMC influences Lean team members' voice behaviour positively and, thereby, company's performance. Six dimensions of TMC are all critical for mobilizing prosocial voice, which then improves productivity, OHS and enhancing employee capacity and job satisfaction. Research limitations/implications This research involved two sewing lines in two RMG factories in Bangladesh. Cross-sector and large-scale international quantitative research is also needed. Practical implications This research shows how TMC and Lean problem-solving teams can mobilize employee voice. Originality/value Employee voice is a central issue in the implementation of Lean. To the best of the author’s knowledge, for the first time, the authors show how the six dimensions of TMC influence Lean team members’ voice behaviour in the workplace and thereby how prosocial voice affects team performance.


2018 ◽  
Vol 7 (3.11) ◽  
pp. 157
Author(s):  
Amanda Antonio Galis ◽  
Norfashiha Hashim ◽  
Faridah Ismail ◽  
Norazian Mohd Yusuwan

The application of Behaviour-Based Safety (BBS) in the oil and gas industry is facing a severe challenge that safety performance may decline when BBS intervention is removed, due to the dynamic and transitory nature of working area and workforce. This research investigates the factors affecting the implementation of Behaviour-Based Safety (BBS) approach in Oil and Gas Industry. Seven oil and gas companies practicing BBS had been chosen for case study. These companies has been implementing BBS as part of the safety exercise from 2 to 20 years. The findings show that implementation of BBS started by the request from the client. Seven challenges of implementation BBS emerged during the interview that is data management, top management commitment, employee acceptance towards program, organizational safety culture and financial barrier. While, the factor that influences the implementation of BBS is the organization commitment, top management level, training and understanding of workers toward BBS are the factors that affect the implementation of BBS in oil and gas industries.  


Sign in / Sign up

Export Citation Format

Share Document