ANTECEDENTS AND CONSEQUENCES OF SUCCESSFUL IMPLEMENTATION OF ACCRUAL BASED GOVERNMENT ACCOUNTING SYSTEM IN CENTRAL GOVERNMENT

This research aims to test the influence of Human Resources Competency, Leadership Commitment, Information Technology Support, Internal Control over Financial Reporting on the Quality of Financial Statements of Ministries and Non-Ministries Government Indonesia, with intervening variables Implementation of Accrual-based Government Accounting Standards (Empirical Studies on Ministries and Non-Ministries Government Indonesia). The population in this study was Fifty-Three Ministries and Non-Ministries Government Indonesia, which obtained a fair opinion without exception on examining financial statements by the Indonesian Audit Board for five years, from 2015 to 2019. Sampling techniques using the purposive sampling method as many as 212 questionnaires are disseminated to 53 Ministries and Non-Ministries Government Indonesia who obtained fair opinion without exception by Indonesian Audit Board. The model used in this research is SEM Analyst using LISREL 8.8 application. The study results showed the Leadership Commitment had a positive but insignificant effect on the Implementation of accrual-based and Information Technology Support has a positive but insignificant impact on the Quality of Financial Statements of Ministries and institutions. Leadership is competency needed for communication between leaders in delivering accrual information and an Accounting system that does not provide automatic accrual adjustment. The researchers expected that the central government could create an Accounting system that automatically identifies accrual data and cuts off accrual transactions.

Algorithm-Augmented Work and Domain Experience: The Countervailing Forces of Ability and Aversion

Past research offers mixed perspectives on whether domain experience helps or hurts algorithm-augmented worker performance. Reconciling these perspectives, we theorize that intermediate levels of domain experience are optimal for algorithm-augmented performance, due to the interplay between two countervailing forces—ability and aversion. Although domain experience can increase performance via increased ability to complement algorithmic advice (e.g., identifying inaccurate predictions), it can also decrease performance via increased aversion to accurate algorithmic advice. Because ability developed through learning by doing increases at a decreasing rate, and algorithmic aversion is more prevalent among experts, we theorize that algorithm-augmented performance will first rise with increasing domain experience, then fall. We test this by exploiting a within-subjects experiment in which corporate information technology support workers were assigned to resolve problems both manually and using an algorithmic tool. We confirm that the difference between performance with the algorithmic tool versus without the tool was characterized by an inverted U-shape over the range of domain experience. Only workers with moderate domain experience did significantly better using the algorithm than resolving tickets manually. These findings highlight that, even if greater domain experience increases workers’ ability to complement algorithms, domain experience can also trigger other mechanisms that overcome the positive ability effect and inhibit performance. Additional analyses and participant interviews suggest that, even though the highest experience workers had the greatest ability to complement the algorithmic tool, they rejected its advice because they felt greater accountability for possible unintended consequences of accepting algorithmic advice.

The effect of leadership style and IT support on lecturer performance during e-learning program with work environment as mediating variable

The lecturer performance appraisal system is the work of lecturers within the scope of their responsibilities which refers to a formal and structured system used as an instrument to measure, assess, and influence work-related traits, control lecturer behavior, including absenteeism rates and work results. Lecturer professionalism must, of course, be related and built through mastery of fundamental competencies in carrying out and completing their duties and work as lecturers, such as professional competence, social competence, and personal competence. The low performance of lecturers is suspect of having reasons such as lack of attention and concern from leaders, for example, less effective leadership styles, less communicative work relationships, lack of harmony, lack of welfare, lack of motivation, lack of a comfortable work environment, and lack of satisfaction felt by the lecturers. Based on these reasons, further research is needed on the influence of leadership style and work environment on lecturer performance in carrying out the teaching and learning process at private universities in Semarang. This research is a quantitative study with a sample of 127 permanent lecturers in the management department of private universities in Semarang. The analytical technique used in this study is path analysis with the results. Among others, leadership style, information technology support, and work environment significantly affect lecturer performance. Furthermore, the work environment can mediate the relationship between leadership style and information technology support on lecturer performance.

Fuzzy Set Qualitative Comparative Analysis on the Adoption of Environmental Practices: Exploring Technological- and Human-Resource-Based Contributions

Our main objective was to analyze which paths can lead to the adoption of environmental practices (PRAC) in firms, for which we developed three original alternative research models. Model 1 involves five sources for the adoption of environmental practices: human resource costs, organizational learning capability, firm size, manager educational level and manager experience. Model 2 adopts five sources for PRAC: human resource costs, information technology support, firm size, manager educational level and manager experience. Finally, Model 3 adopts six sources for PRAC: human resource costs, organizational learning capability, information technology support, firm size, manager educational level and manager experience. Therefore, Model 1 uses the organizational learning capability for PRAC, Model 2 uses the information technology support for PRAC and Model 3 uses both organizational learning capability and information technology support for PRAC. We used a fuzzy set qualitative comparative analysis on 349 small- and medium-sized Portuguese firms in twelve industrial sectors. The results show that organizational learning capability (OLC) and information technology support (ITS) are important sources for the development of PRAC. In this line, the three research models show that there are different pathways that lead to PRAC. These research models also show pathways that lead to the absence of PRAC. Therefore, the qualitative findings show the relevancy of OLC and ITS to PRAC. In addition, our findings indicate that, by focusing on variables such as OLC, a firm can find more paths that lead to PRAC. Additionally, with the combination of OLC and ITS, it must be taken into account that only developing ITS without OLC is riskier when obtaining PRAC.

Health Information System's Responses to COVID-19 Pandemic in China: A National Cross-sectional Study

Objective After the outbreak of the coronavirus disease 2019 (COVID-19) pandemic, Chinese hospitals and health information technology (HIT) vendors collaborated to provide comprehensive information technology support for pandemic prevention and control. This study aims to describe the responses from the health information systems (HIS) to the COVID-19 pandemic and provide empirical evidence in the application of emerging health technologies in China. Methods This observational descriptive study utilized a nationally representative, cross-sectional survey of hospitals in China (N = 1,014) from 30 provincial administrative regions across the country. Participants include hospital managers, hospital information workers, and health care providers. Results Among all the responses, the most popular interventions and applications include expert question-and-answer sessions and science popularization (61.74%) in online medical consultation, online appointment registration (58.97%) in online medical service, and remote consultation (75.15%) in telehealth service. A total of 63.71% of the participating hospitals expanded their fever clinics during the pandemic, 15.38% hospitals used new or upgraded mobile ward rounds systems, and 44.68% hospitals applied online self-service systems. Challenges and barriers include protecting network information security (57.00%) since some hospitals experienced cybersecurity incidents. 71.79% participants hope to shorten wait time and optimize the treatment process. Health care workers experienced increased amount of work during the pandemic, while hospital information departments did not experience significant changes in their workload. Conclusion In the process of fighting against the COVID-19, hospitals have widely used traditional and emerging novel HITs. These technologies have strengthened the capacity of prevention and control of the pandemic and provided comprehensive information technology support while also improving accessibility and efficiency of health care delivery.

Practice in Information Technology Support for Fangcang Shelter Hospital during COVID-19 Epidemic in Wuhan, China

In confronting the sudden epidemic of COVID-19, China and other countries have been under great deal of pressure to block virus transmission and reduce death cases. Fangcang shelter hospital, which is converted from large-scale public venue, is proposed and proven to be an effective way for administering medical care and social isolation. This paper presents the practice in information technology support for a Fangcang shelter hospital in Wuhan, China. The experiences include the deployment strategy of IT infrastructure, the redesign of function modules in the hospital information system (HIS), equipment maintenance and medical staff training. The deployment strategy and HIS modules have ensured smoothness and efficiency of clinical work. The team established a quick response mechanism and adhered to the principle of nosocomial infection control. Deployment of network and modification of HIS was finished in the 48 hours before patient admittance. A repair hotline and remote support for equipment and software were available whenever medical workers met with any questions. No engineer ever entered the contaminated areas and no one was infected by the coronavirus during the hospital operation. Up to now, Fangcang shelter hospital is adopted by many regions around the world facing the collapse of their medical systems. This valuable experience in informatization construction and service in Wuhan may help participators involving in Fangcang shelter hospital get better information technology support, and find more practical interventions to fight the epidemic.

IT-based product innovation strategies for small firms

PurposeThis study connects the theoretical concepts of strategic orientation and information technology (IT)-based product innovation strategy to suggest that several key factors can help small firms to develop IT-based product innovation strategies.Design/methodology/approachWith data from 245 useable questionnaires (response rate 25.18%) from UK-based small firms in the high-tech industry, the research model was tested and validated.FindingsFindings show that information technology support for core competencies mediates the relationship between strategic orientation and IT-enabled product innovation (ITEPI). Specifically, by distinguishing the different types of strategic orientation and information technology support for core competencies, the study finds that IT support for market access competency (ITMA) mediates the market orientation–ITEPI relationship, while IT support for functionality-related competency (ITFR) mediates the technology orientation–ITEPI relationship. Academic implications arising from the findings are discussed and managerial propositions provided.Originality/valueThis study offers a fresh theoretical angle from which to understand the factors that contribute to ITEPI. More specifically, we argue that strategic orientation reflects managers' focus to pursue certain activities, and that ITEPI serves as organizational activity. Further, this study also extends relevant research in the field of strategy, IT and innovation. It provides a more nuanced picture of how strategic orientation affects ITEPI.