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Dissertations / Theses on the topic 'Computerised accounting information systems'
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Abukrisha, Taha Zakaria. "Socio technical perspective on computer based AIS development and implementation : reflections on recent changes in Egypt." Thesis, University of Essex, 2003. http://ethos.bl.uk/OrderDetails.do?uin=uk.bl.ethos.274305.
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Abu-Musa, Ahmad Abdel-Salam. "Evaluating the security of computerised accounting information systems : an empirical study on the Egyptian banking industry." Thesis, University of Aberdeen, 2001. http://digitool.abdn.ac.uk:80/webclient/DeliveryManager?pid=153275.
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Deacon, M. J. "Integrated information systems for a contract based company." Thesis, Aston University, 1988. http://ethos.bl.uk/OrderDetails.do?uin=uk.bl.ethos.235002.
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Keil, Kerstin Sabine. "Psychological factors in the commercial use of computerised information systems." Thesis, University of Exeter, 1989. http://ethos.bl.uk/OrderDetails.do?uin=uk.bl.ethos.328472.
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Harvey, Clare Frances. "The development of a computerised word-of-mouth emulator." Thesis, University of Sunderland, 1994. http://ethos.bl.uk/OrderDetails.do?uin=uk.bl.ethos.240492.
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Dearman, Philip Ross. "Computerised information systems and professional autonomy : the record of social work." Monash University, School of Humanities, Communications and Social Sciences, 2005. http://arrow.monash.edu.au/hdl/1959.1/5128.
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Tabari, Mahmoud Omar Mahmoud. "Computerised accounting in Jordan : critical analysis and comparative study of applications for teaching accountancy students." Thesis, University of Essex, 2000. http://ethos.bl.uk/OrderDetails.do?uin=uk.bl.ethos.313089.
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Hanmer, Lyn Avril. "Factors associated with the successful implementation of computerised hospital information systems in South Africa." Doctoral thesis, University of Cape Town, 2009. http://hdl.handle.net/11427/5642.
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A conceptual model of Computerised Hospital Information System (CHIS) use was developed and refined, in order to improve understanding of factors associated with successful CHIS implementation in level 1 and level 2 public sector hospitals in two South African provinces. The study drew on models of information system (IS) success, insights from the HIS evaluation literature and studies of risk factors associated with the implementation of clinical information systems (CISs), in order to synthesise relevant results. A multi method approach was used to investigate the complex study environment. Pilot case studies were conducted in three level 2 hospitals in Province 1, in order to understand the use of CHISs in these environments. The major output of this phase was the initial conceptual model of CHIS use, which identified seven factors associated with successful CHIS implementation. In the second phase of the study, a further case study was conducted at a fourth level 2 hospital in Province 1, and interviews were conducted with three South African CHIS experts. An extended conceptual model of CHIS use was developed on the basis of the data from this phase. In the third and final phase of the study, a survey of CHIS use was conducted in more than thirty level 1 and level 2 hospitals, in two provinces, using one of three CHISs, in order to validate the conceptual model developed in the previous study phase. The results of the case study informed the refinement of the conceptual model to create the revised conceptual model of CHIS use. The conceptual model of CHIS use is a major output of this study. The survey results confirmed that the factors of the conceptual model are associated with CHIS success in level 1 and level 2 hospitals in the study provinces, and supported most of the relationships between the factors in the model. The study provides unique insights into the CHIS implementations in rather poorly resourced environments, thereby contributing to a growing literature on health information system development, implementation and use in developing areas from the perspective of information system success modelling, health information system evaluation, and a developing country context.
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Purves, Ian. "Implementing clinical guidance on general practice using computerised information systems : PRODIGY phase one." Thesis, University of Newcastle Upon Tyne, 1997. http://ethos.bl.uk/OrderDetails.do?uin=uk.bl.ethos.310035.
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Karamatova, Liliya. "Management Accounting and ERP Systems : Factors behind the Choice of Information Systems when Exercising Management Accounting." Thesis, Luleå tekniska universitet, Datavetenskap, 2017. http://urn.kb.se/resolve?urn=urn:nbn:se:ltu:diva-63851.
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Accounting is an old discipline inherent to any business. Accounting is divided into Financial Accounting (FA) and Management Accounting (MA). Financial Accounting focuses on the pure processing of the economic data. Management Accounting focuses on the decision-making aspects of the accounting. Accounting industry has been tremendously transformed in the past two decades due to the implementation of Enterprise Resource Planning (ERP) systems. These systems integrate and unify an organisation’s business functions and processes into one complex computer system. Previous research suggests that the ERP systems’ main functionality primarily addresses the issues of Financial Accounting and much less the issues of Management Accounting. The purpose of this study is to explore the underlying factors behind the application of the Management Accounting Techniques through the ERP systems and to suggest a further development in the field. Five large Swedish companies were examined through the comparative case studies with semi-structured interviews. This study discovered that MATs were mostly implemented through spreadsheets, BI systems and custom-built software, i.e. outside of the ERP systems. The main reasons were inflexibility and standard design of the ERP systems, that did not fully suit the companies. Additionally, the customization of the ERP systems would be too costly when other tools, such as BI systems or spreadsheets, provided better functionality to a better price. The conclusion of this study is that it is impossible to build a universal ERP system that would suit all kind of companies, however, ERP systems can serve as a common base and a transaction engine for the MA. ERP systems can provide a data structure for the analysis parameters crucial to MA, such as profit centre, cost centre, unit, and other dimensionality aspects. Spreadsheets and BI systems win the MA battle by providing the flexibility, user-friendliness and the acceptable price, required by the users. Therefore, ERP systems must provide good integration possibilities with other software. One can further speculate if ERP system providers choose not to deliver flexible and visually appealing products, since they benefit from the income that the customer education and the customization of an ERP system implies.
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Al-Alawi, Adel Ismail. "Guidelines for the successful development of computerised management information systems in non-profit organisations." Thesis, University of Leeds, 1991. http://ethos.bl.uk/OrderDetails.do?uin=uk.bl.ethos.305483.
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Fragos, Serafeim. "Behavioural modelling in management and accounting information systems." Thesis, Lancaster University, 2004. http://ethos.bl.uk/OrderDetails.do?uin=uk.bl.ethos.483621.
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Rom, Anders. "Management accounting and integrated information systems : how to exploit the potential for management accounting of information technology /." Copenhagen : Business School, 2008. http://www.gbv.de/dms/zbw/563772867.pdf.
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Fisk, Barbara Susan. "The use of computerised personnel information systems by human resource specialists in the public sector." Thesis, City University London, 1993. http://openaccess.city.ac.uk/7416/.
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This thesis examines the development of human resource management in three UK public sectors local government, the health service and higher education. The focus of the study is the problem of the lack of use of computerised personnel information systems by personnel specialists to develop the human resource management function. The literature of strategic management, human resource management and the fit between them are reviewed together with the history and the development of personnel systems in the UK. Senior personnel practitioners and their organisations in the three sectors were evaluated with respect to the stage of development of organisational planning and the contribution made by personnel practitioners using questionnaires, and in-depth interviews. The backgrounds and management styles of the practitioners were examined in order to evaluate their perceptions of: human resource management, computer systems and organisational planning. The degree to which practitioners made use of their computerised information systems for administrative and strategic purposes and the problems they perceived were evaluated in order to judge their degree of evolution from 'traditional personnel practice' to 'human resource management'. The research findings indicated that, although there were are number of significant differences between the three sectors studied, these had little effect when considering the broad issues embedded in the six hypotheses. The evaluation of these hypotheses indicated that the practitioners were making substantial use of their systems for administrative but not for strategic purposes. The number of perceived forces discouraging use and development of computerised personnel information systems was found to outnumber the perceived encouraging forces and were aggregated into a forcefield diagram. Furthermore it was shown that most practitioners had not yet evolved into proactive human resource managers. Suggestions for 'best practice' with respect to choice, use and development of CPIS are provided.
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Gullberg, Cecilia. "Roles of Accounting Information in Managerial Work." Doctoral thesis, Uppsala universitet, Företagsekonomiska institutionen, 2014. http://urn.kb.se/resolve?urn=urn:nbn:se:uu:diva-223653.
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Managerial work has been described as fragmented, action-oriented, and highly interpersonal, leaving limited room for formal planning and analysis. Even so, managers are expected to engage with accounting information for planning and analysing their area of responsibility. Accounting information has, however, been found to be tardy, aggregated, and incomplete, leading managers to rely on a wide set of additional informational resources. Still, managers’ doings and concerns tend to remain largely in the background in much management accounting research, which leaves us with limited knowledge of how accounting information comes into play in managers’ work. Moreover, technologies aimed at accommodating managers’ information needs are becoming increasingly sophisticated, and allow for timelier and more precise accounting information. This gradual transformation of technologies has led to questions concerning how management accounting is practised, and how it is related to accounting information systems. The aim of this dissertation is to identify roles of accounting information in managerial work in order to better understand the link between managerial work and management accounting systems. The dissertation consists of two volumes, each with three papers and a summary appraisal. The empirical material consists of interviews with a cross-sectional sample of mainly first-line managers, and a study of a construction firm including interviews with higher- and lower-level managers, observations of workshops where higher-level managers and staff discuss the management accounting systems, and internal documents. Overall, this dissertation suggests four roles of accounting information, based on its capacity to serve as representation, translation, key and perspective. Essentially, these roles reflect the ability of accounting information to both aggregate and disaggregate “reality”. The potential of each of these roles is shaped by managerial, organisational and technological issues, and is not always easily realised. The potential of these roles is particularly challenged in an environment with many local contexts. By accentuating what makes accounting information more and less valuable vis-à-vis other informational resources, this dissertation adds clarity to the emerging body of literature on managers’ situated use of accounting information, and to the debate on information technologies and management accounting.
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Xu, Hongjiang. "Critical success factors for accounting information systems data quality." University of Southern Queensland, Faculty of Business, 2003. http://eprints.usq.edu.au/archive/00001526/.
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Quality information is critical to organisations’ success in today’s highly competitive environment. Accounting information systems (AIS) as a discipline within information systems require high quality data. However, empirical evidence suggests that data quality is problematic in AIS. Therefore, knowledge of critical factors that are important in ensuring data quality in accounting information systems is desirable. A literature review evaluates previous research work in quality management, data quality, and accounting information systems. It was found that there was a gap in the literature about critical success factors for data quality in accounting information systems. Based on this gap in the literature and the findings of the exploratory stage of the research, a preliminary research model for factors influence data quality in AIS was developed. A framework for understanding relationships between stakeholder groups and data quality in accounting information systems was also developed. The major stakeholders are information producers, information custodians, information managers, information users, and internal auditors. Case study and survey methodology were adopted for this research. Case studies in seven Australian organisations were carried out, where four of them were large organisations and the other three are small to medium organisations (SMEs). Each case was examined as a whole to obtain an understanding of the opinions and perspectives of the respondents from each individual organisation as to what are considered to be the important factors in the case. Then, cross-case analysis was used to analyze the similarities and differences of the seven cases, which also include the variations between large organisations and small to medium organisations (SMEs). Furthermore, the variations between five different stakeholder groups were also examined. The results of the seven main case studies suggested 26 factors that may have impact on data quality in AIS. Survey instrument was developed based on the findings from case studies. Two large-scale surveys were sent to selected members of Australian CPA, and Australian Computer Society to further develop and test the research framework. The major findings from the survey are: 1. respondents rated the importance of the factors consistent higher than the actual performance of those factors. 2. There was only one factor, ‘audit and reviews’, that was found to be different between different sized organisations. 3. Four factors were found to be significantly different between different stakeholder groups: user focus, measurement and reporting, data supplier quality management and audit and reviews. 4. The top three critical factors for ensuring data quality in AIS were: top management commitment, education and training, and the nature of the accounting information systems. The key contribution of this thesis is the theoretical framework developed from the analysis of the findings of this research, which is the first such framework built upon empirical study that explored factors influencing data quality in AIS and their interrelationships with stakeholder groups and data quality outcomes. That is, it is now clear which factors impact on data quality in AIS, and which of those factors are critical success factors for ensuring high quality information outcomes. In addition, the performance level of factors was also incorporated into the research framework. Since the actual performance of factors has not been highlighted in other studies, this research adds new theoretical insights to the extant literature. In turn, this research confirms some of the factors mentioned in the literature and adds a few new factors. Moreover, stakeholder groups of data quality in AIS are important considerations and need more attention. The research framework of this research shows the relationship between stakeholder groups, important factors and data quality outcomes by highlighting stakeholder groups’ influence on identifying the important factors, as well as the evaluation of the importance and p erformance of the factors.
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Al-Taweel, Laila. "Accounting information systems adoption : a case study of Syria." Thesis, University of Portsmouth, 2001. http://ethos.bl.uk/OrderDetails.do?uin=uk.bl.ethos.433045.
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Ahmed, Adel El-Said. "Integrating information systems technology competencies into accounting : a comparative study." Thesis, Liverpool John Moores University, 1999. http://researchonline.ljmu.ac.uk/5022/.
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Othman, Radiah. "Understanding accountants' participation in accounting information systems implementation : Malaysian evidence." Thesis, Aston University, 2007. http://publications.aston.ac.uk/10905/.
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The study is a two-part study starting with a nationwide survey in the private sector. The hypotheses derived from the Western literature were not significantly supported when the results were analyzed. It seems that the existing literature related to the phenomenon under investigation is mainly Anglo-Saxon culture oriented which is different from the Malaysian culture where the study was conducted. However, access barriers to private sector organizations shifted the focus of the research to the second part of the study that examined the issues in detail in four public sector organizations currently implementing accounting information systems – two hospitals and two universities. In the second part of the main study, the researcher developed formal and substantive propositions from the qualitative interviews which were substantiated using a cross-case analysis; as a result, a model for accountants’ participation in AIS implementation is proposed. The research shows that the process of influencing accountants to participate in AIS implementation is more complex than the literature suggests. There were many issues that surfaced during the case studies, such as conflict and empowerment which set a foundation for further research about how participation can be secured to help make the implementation of AIS part of an organizational agenda success.
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Lankshear, Gloria. "A study of the barriers to the implementation of computerised information systems in the National Health Service." Thesis, University of Plymouth, 1997. http://hdl.handle.net/10026.1/413.
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In order for computerised information systems (CIS) to be utilised to their full potential they must first be successfully implemented. The acquisition and implementation process continues to be an area which is reported by the media to present problems for both public and private sector organisations (Keen, 1994; Collins, 1996). The process was originally considered to be a technical process only, but more recently there has been acknowledgement that there are human implications. The process of acquisition and implementation of CIS in the NHS has, therefore, been studied in order to identify the barriers which might be present. The research commenced by conducting a comprehensive literature search which showed some of the barriers found by previous researchers. A number of theories were examined which it was thought would be helpful in approaching the subject. A change model was then identified (MIT9Os, Scott Morton, 1991) which was used to structure the study and as an aid to analysis. The model would be examined for its utility as a change model in the NHS setting. The research used both quantitative and qualitative methods of data collection. A macro view of the process was initially sought because this approach is seldom taken (Kwon & Zmud, 1987). The major part of the research consisted of 4 case studies and 2 survey questionnaires. One survey questionnaire was sent to IT/IS directors and managers about the process. It was sent to eight NHS Regions (359 questionnaires) and a response rate of 51.5% was attained. An additional questionnaire was sent out to human resource directors in the NHS. This was sent to 400 directors and the response rate was 48%. The study identified a number of barriers to implementation in different elements of the organisation, one of the most important barriers being related to politics/power. It was found that the reasons for acquiring new systems are not always articulated, and if these are not in the interests of powerful stakeholder groups, then implementation may be more difficult. Labour process theory was helpful in examining this aspect (Dent, 1996). Results show that existing models are inappropriate for the majority of CIS implementations. The MIT9Os Model (Scott Morton, 1991) was adapted, adding the element of politics/power, together with money and time as major constraining factors. The element of strategy was given a more prominent position, to indicate a pivotal role and it is argued that the model should not be an equilibrium model because of the constant change necessaiy in the modern business environment. The previous model was expanded to show some of the important issues and questions which need to be addressed by those approaching implementation. However, the research showed that the complexity of the process precluded any simple prescriptive answers to implementation problems being given. Models are little used by practitioners, but if they are used they need to carry a warning note that they are only an aid to preliminary thought, and much other background reading and analysis of the particular situation needs to accompany them.
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Huang, Feng-Tzu. "The impact of computerised information systems on the role of clinical nurses in Taiwan : a qualitative study." Thesis, University of Manchester, 2012. https://www.research.manchester.ac.uk/portal/en/theses/the-impact-of-computerised-information-systems-on-the-role-of-clinical-nurses-in-taiwan-a-qualitative-study(f1419620-c441-4bfd-9a65-a8960f973d0f).html.
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Initiating the use of Computerised information systems (CISs) has become a global trend, including in Taiwan. Although CISs sound promising for improving clinical effectiveness and efficiency, evidence demonstrating their actual benefits is still limited. How CISs influence nursing practice and professionalism is not widely known, and the actual implementation process is not well understood. Hence, this study explores (1) the impact of CISs on the role of nurses and their practice, (2) the context of developing and implementing CISs, and (3) the practice politics underlying the use of information technologies in a Taiwanese hospital. A single, embedded, qualitative case study was conducted. Data collection used multiple methods, combining elite interviews with nurse managers (n=13) and informatics staff (n=3), five focus groups with front-line registered nurses (n=25) and 47 hours of non-participant observation in six wards in the case-study hospital. Data analysis followed a thematic approach, comparing and contrasting patterns among multiple perspectives. Four major themes emerged from the analysis. Firstly, the development of CISs was a result of negotiated order and relied upon interdisciplinary collaboration. Through interdisciplinary interactions of negotiations, covert negotiations and renegotiations, the exercise of power and power imbalances were recognised. Secondly, a top-down approach was adopted in the implementation process. In order to move computerisation forward, head nurses acted as change agents in gaining compliance from nurses. Front-line nurses showed generally positive attitudes towards computerisation. Being daily system users, front-line nurses were relatively powerless and were compliant with the top-down implementation; however, they grumbled at the same time. Thirdly, through system design strategies to structure clinical activities and increase information transparency, CISs became helpful tools in achieving standardised practice, tightening up managerial surveillance and control and clearly defining employees' accountabilities. Finally, whilst convenience and efficiency were perceived as the results of computerisation, hardware problems and the burdens of the computerisation process created hidden work in nursing practice, which required nurses to care for computers whilst caring for patients. Through the lens of several social theories, the study findings indicated that power in developing and implementing CISs was not in the hands of the nursing profession. The findings manifested the disciplinary power of computer technology and also suggest that computerisation may de-skill the nursing profession which may reignite the technology and skilling debate. Although generally believed to facilitate performance efficiency, this study found that computer technology created unfavourable consequences, for example hidden work, which seems to be unrecognised in the literature. Computers became the nurses 'co-client' and consequently took time away from patient care so computerisation may not be as efficient and effective as expected. Finally, a qualitative case study was found to be an appropriate methodology to explore this complex issue comprehensively and holistically. However, this small, single case study was conducted in one location in Taiwan. More research is needed to verify the findings which may have significant implications for management, policy and practice.
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Broodryk, GJ, and Beer WHJ de. "A benchmarking study on information management systems for water laboratories in South Africa." Water SA, 2003. http://encore.tut.ac.za/iii/cpro/DigitalItemViewPage.external?sp=1000886.
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The increasing demand for the chemical monitoring of water qualities emphasises the importance of an efficient and workable
laboratory management system to remain profitable and competitive in a fast growing industry. The management of information
is therefore becoming increasingly important as the effectiveness and profitability of the water laboratory is largely measured
against its management systems and continual improvement programmes. Effective information management forms an important
part of laboratory management to ensure that data are updated and remain current. One way of proving its effectiveness, the
laboratory must provide proof of a controlled and procedurised documentation system and the availability of updated data and
information. The effective control of data and information in the water laboratory by using some kind of information management
system is therefore essential. Laboratory managers are becoming aware of the need for an effective, computerised laboratory data
and information management system as the entry of data and results into a manual system has several disadvantages. The laboratory
manager is increasingly seeking for ways to improve the efficiency of his laboratory and more time must therefore be spent on
managing the laboratory, rather than to facilitate the distribution and control of information.
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Vipoopinyo, Jarupa. "eXtensible business reporting language semantic error checking for accounting information systems." Thesis, University of Portsmouth, 2013. https://researchportal.port.ac.uk/portal/en/theses/extensible-business-reporting-language-semantic-error-checking-for-accounting-information-systems(d92d189d-ac31-413a-8577-e5152b61e09e).html.
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The financial reporting world has recently faced a number of changes due to the impact of the Internet. Today, the revolution in business communication is accelerating and more data is being shared by a large number of participant users, aside from the company’s internal management, including: clients, business partners, financial market analysts, investors and government regulators. These changes have led to the development of eXtensible Business Reporting Language (XBRL), which is an opensource Internet-based financial reporting language. XBRL is an extension of eXtensible Markup Language (XML) that provides machinereadable tags for each individual data element in each financial statement. XBRL is likely to be used as a platform that offers universal standards for defining business information. XBRL can ease the preparation, analysis, and exchange of business information along each part of financial reporting supply chain and across companies around the world. It can also increase the efficiency for all related users of business data. This study has analysed the accuracy of XBRL outputs by conducting a literature review and by checking the accuracy of the real company XBRL filing submissions that are published publicly. This study has found that there were many errors in these public XBRL documents that were caused either through a few basic common errors or from mistakes in related financial information. Therefore, this study has aimed to discover any possible causes of errors in XBRL filings. It has also aimed to find a way to detect those errors. Consequently, this study conducted a semantic checking system that aimed to detect XBRL errors and so enhance the accuracy of financial statements. To develop the semantic checking system, the results of an error finding analysis were combined, filtered, and classified into each category of errors, including the integration of accounting, business, and technology knowledge to fulfil the system. A process flow for the semantic checking system was created to help understand both the method and the rule. The rules were then set up to determine the different aspect of errors, which had a different method to manage and reduce errors. The semantic checking system was created in terms of the information specification of the XBRL filings. The system was designed to be more practical for the users by presenting the relationship between the real data and accounting practice. Moreover, a prototype was produced and the case study method was applied to prove the development of the system. This step was able to ensure the accuracy of the semantic checking system. Finally, this semantic checking system has been shown to improve the accuracy of XBRL filings. It also emphasises the importance of employing XBRL preparers who are aware of all of the possible issues that may arise while preparing an XBRL-based filing submission.
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Abdul, Rahman Mohamed Ali Bin. "Towards increasing the use of computerised information systems and data quality in schools : the State of Selangor, Malaysia." Thesis, University of Reading, 2001. http://ethos.bl.uk/OrderDetails.do?uin=uk.bl.ethos.394212.
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Riad, Nancy Ibrahim. "Security of accounting information systems : a cross-sector study of UK companies." Thesis, Cardiff University, 2009. http://orca.cf.ac.uk/55840/.
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The issue of information systems (IS) security has received considerable attention from both academics and professionals. Information systems security has become a major part of core business processes in companies of all sizes and types, and it has become more vital than ever for companies to have an organised, efficient, and proactive security approach to their IS. Despite this importance, a number of significant gaps exist in the academic literature. Most of the previous studies have dealt with IS security or information security in general, without particular attention to accounting information systems (AIS) security. Security research is fragmented, and most previous studies lack an overall and comprehensive view of AIS security issues. Each study has tended to deal with a particular security dimension. In addition, much research on IS security has been overwhelmingly focused on the technical aspects with limited consideration given to non-technical issues such as security policy, training and awareness, risk assessment or security budget. In an attempt to fill these gaps, the current study presents an integrated view of AIS security in UK companies by addressing both the technical and non-technical aspects of security. The current study aims to investigate the AIS security level among UK companies in different industry sectors by investigating the sources and types of AIS security threats, the different types of controls implemented to prevent or reduce security threats, and the existence of a management framework for AIS security within UK companies in different sectors. To achieve the research objectives, the current study employed quantitative and qualitative approaches using a postal questionnaire and semi-structured interviews. The first stage involved sending a postal questionnaire to the IT managers of 800 UK listed companies in different industry sectors. A total of 104 responses were received, of which 65 responses were usable for statistical analysis. The second stage involved conducting nine interviews with IT managers of UK companies. The results indicated that some activities and practices forming the AIS security management framework are well known and undertaken by the majority of UK companies regardless of the industry sector for example AIS security policy, security risk assessment, security incident handling procedures, and a business continuity plan. However, security training and awareness program, security budget, and the British Standard for Information Security (BS 7799) are the most neglected security practices in the majority of companies. The results also showed that UK companies suffer from different types of security incidents however, many incidents go unreported because of the fear of negative publicity and the majority prefer to maintain their brand and to deal with these incidents internally. The results also revealed that employees are now the most common source of AIS security threats facing UK companies. In addition, the results suggested frequent occurrence of some types of security threats, for instance, employees' errors such as unintentional destruction of data by employees, spamming and malware attacks, and employees' sharing of passwords. Moreover, the majority of companies are paying more attention to software, hardware, input, and output security controls. However, more effort must be devoted to organisational and personnel controls.
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Dull, Richard B. "A Visual Approach to Information Systems: An Investigation of the Momentum of Accounting Wealth Changes." Diss., Virginia Tech, 1997. http://hdl.handle.net/10919/30706.
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This study investigates the relationship between three visual representations (two-dimensional, three-dimensional fixed, and three-dimensional rotatable) of multidimensional data, and the subjects' ability to make predictions based on the data. Output of a momentum accounting system was simulated and graphics were rendered based on that information. An interactive computer program was developed and used to administer the laboratory experiment and collect the results.
Subjects made prediction decisions based on the graphics produced for four companies. The companies were stratified based on size (high or low) and growth patterns (high or low). Each subject made predictions for one type representation for each of the four companies. Because of inconsistencies of the sample distributions for the different representations, nonparametric analyses were used to examine the data.
The subjects using the three-dimensional data that could be rotated were found to provide the most accurate predictions. No differences between the treatments were found based on the subject's visual acuity, as measured by the Visual Vividness Imagery Questionnaire (VVIQ). The subjects using the two-dimensional representations were found to take the least amount of time for their predictions.Ph. D.
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Warner, Michael. "Charging and resource control for open distributed systems." Thesis, University of Cambridge, 1993. http://ethos.bl.uk/OrderDetails.do?uin=uk.bl.ethos.307059.
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Bachvarov, Boris Lyobomirov. "Analysis of the financial accounting sties on the World Wide Web." Thesis, Monterey, Calif. : Springfield, Va. : Naval Postgraduate School ; Available from National Technical Information Service, 2002. http://library.nps.navy.mil/uhtbin/hyperion-image/02Jun%5FBachvarov.pdf.
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Sumkaew, Nuatip. "Management accounting changes and the interaction effect of management accounting practices and integrated information systems on organisational performance : evidence from Thailand." Thesis, University of Newcastle upon Tyne, 2016. http://hdl.handle.net/10443/3269.
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The overall objective of this research was to examine phenomenon of management accounting changes in the context of Thailand, through exploring changes of management accounting practices (MAPs) and examining underlying influential factors with the use of contingency theory and diffusion of innovations theory. Furthermore this study aims to shed some light on the interaction effect of MAPs and integrated information systems (IISs) on organisational performance. A mixed method research strategy was adopted including questionnaires survey and one-to-one interviews. The study includes five findings: three mains and two ancillaries. First, MAPs have remained relatively unchanged over the period of 2001-2012, in particular conventional MAPs are still dominant, but there are signs of diffusion of advanced MAPs (i.e. Activity-based Costing (ABC) and Balanced Scorecards (BSC)). Second, using binary logistic regression analyses, results indicate that environmental uncertainty, differentiation strategy and IIS implementation promote MAP adoption whereas a decentralised structure and organisational culture are barriers. Third, MAPs and IISs do not have any interaction effect on organisational performance; however, individually they do have positive direct impacts on organisational performance. Additionally, the considered reasons for adoption or rejection of advanced MAP are unveiled as external consultants, following other Thai lead organisations, a lack of knowledge and resources, and a lack of top management support. Finally, organisational outlook of the top manager groups (culture perspective) influenced the advanced MAP usages. Organisations with top managers reflecting flexibility values tend to use more advanced MAPs than those reflecting control values. This study contributes to the existing knowledge of MAP changes by adding Thai organisational and cultural dimensions. This study also contributes to the inspiration for academics and practitioners to be concerned about the interaction effect of MAP adoption and IIS implementation on organisational performance (including financial and non-financial performance).
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Saracina, Tara Honea. "AN EXAMINATION OF THE USE OF ACCOUNTING INFORMATION SYSTEMS AND THE SUCCESS OF SMALL BUSINESSES IN SOUTH CAROLINA." NSUWorks, 2012. http://nsuworks.nova.edu/hsbe_etd/102.
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The purpose of this study was to explore the relationship between the use and sophistication of accounting information systems (AISs) and the success of small businesses in South Carolina. Additionally, this study explored the variables that influence South Carolinian small business owners/managers in the extent of adoption (sophistication) of AISs. This study applied the contingency theory of management accounting information systems as the theoretical foundation of the study. The study sought to fill the gap in the literature related to the use of accounting information systems in small businesses. Previous empirical studies of owner/manager behavior have resulted in conflicting findings with respect to accounting and business processes and systems utilized in small businesses. The research question central to this study was whether or not the sophistication of accounting information systems improved the success of South Carolina small businesses. The researcher expected to find that businesses owned by individuals with business-related education and previous business experience would be using more sophisticated AISs, and therefore be more successful. The results of the study did show a positive relationship between the sophistication of the AIS and higher levels of sales in small businesses. Also, the study found a significant positive relationship between the importance the owner/manager placed on AISs and the sophistication of the AIS. The findings indicated no positive significantly related differences in the sophistication of accounting information systems and owner/manager education, experience, ethnicity, or gender.
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Mahmoud, Ali Gabir Salih Ali. "Impact of the contemporary manufacturing environment on cost accounting information systems "an Egyptian case study"." Thesis, University of Hull, 2000. http://hydra.hull.ac.uk/resources/hull:4638.
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This thesis examines the relevance of current cost accounting systems to the manufacturing environment. Egyptian manufacturing companies in the ex-public industrial sector have suffered from relatively various obstacles, with problems in production planning and control in particular. These impediments were responsible for negative effects on costs and caused low profitability for these companies in most years. Cost accounting systems were basically established for the purpose of preparing financial statements not for operational control.The literature was reviewed to explore changes in the manufacturing environment with emphasis on the developments in production planning and control systems and also to investigate the developments in cost accounting systems.To examine this research phenomenon empirically, a case study was conducted in an Egyptian EI-Nasr automotive manufacturing company. Data was collected from published and unpublished reports and by semi-structured interviews within the case company.The thesis is divided into two main parts: Part I to cover the literature review in this area. Part II for the case study analysis. The study covered three major areas of analysis. First is an overview of all factors which shape the old and new manufacturing environments and the developments in the systems of production planning and control. Second is a detailed investigation of the traditional and new cost accounting systems. Third is the main findings and conclusion including exposing the relationship between the different planning and control systems and the various cost accounting systems. It also includes a wide range of suggestions for improving the cost accounting systems of the studied case company.The major findings of this study were that manufacturing environment played a significant role in designing cost accounting systems. It concluded that planning capabilities of the company and suppliers play a significant role in the process of cost reduction and improve the competitive position.
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Hassan, Eid Awad Abd El-Sayed. "A theoretical and empirical study of performance measurement : a challenge for management accounting information systems." Thesis, University of Hull, 2001. http://hydra.hull.ac.uk/resources/hull:5607.
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Management accounting information systems (MAISs) play an important role in supporting continuous improvement efforts and management decision-making activities. MAISs provide manufacturing companies with internal financial and some non-financial information required for the three essential functions of planning, controlling and performance measurement. According to Drury (2000), "management accounting systems accumulate, classify, summarize and report information that will assist employees within an organization in their decision-making, planning, control and performance measurement activities". Performance measurement is one of the most important aspects of MAISs. The development of the concept of performance measurement is the direct result of several dramatic changes in the way today's business environment is structured and how companies employ world class manufacturing (WCM) philosophies or techniques to compete for marketplace advantages. These changes have impacted on the way companies are organised and in skills required to manage, motivate, and empower the workforce to support continuous improvement. Other changes, especially in the Egyptian manufacturing environment, have come from the effect of international agreements, such as General Agreement on Tariffs and Trade (GATT) and World Trade Organisation (WTO), and organisational pressures, such as the ISO 9000 programme. This thesis presents a theoretical and empirical study to determine 'what', why', and 'how' performance measurement systems (PMSs) are changing, as a challenge for MAISs, with the adoption of Just in Time (JIT) and Total Quality Management (TQM) philosophies. A discussion of these questions is presented in Chapter 8. In order to investigate how PMSs can best be used to support the continuous improvement philosophy of JIT and TQM, a model for developing PMSs in a JIT and TQM environment was constructed (see Figure 8.1). This study has used a qualitative method of research. The research findings and the model for developing PMSs in a JIT and TQM environment have been obtained from a literature review and data collected from two Egyptian pharmaceutical companies. The model, as it stands, is exploratory in nature. It proposes a body of ideas that form a new theory formulated for developing PMSs in a JIT and TQM environment. The model could be applicable to manufacturing companies, which have started or plan to implement JIT and TQM philosophies, since it provides a framework for the development and use of PMSs, rather than prescriptive lists of measures and reports that should be used. Norreklit (2000) indicated that models are needed which deepen our understanding of how PMSs are created, and to this end MAISs research has to make its contribution.
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Shanikat, Mohammed. "Organisational change and accounting information systems a case study of the privatisation of Jordan Telecom /." Access electronically, 2008. http://ro.uow.edu.au/theses/103.
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Taweel, Alameen Khalifa. "The role of management accounting information systems in traditional and modern performance measurement systems : an empirical study in Libyan banks." Thesis, University of Lincoln, 2005. http://ethos.bl.uk/OrderDetails.do?uin=uk.bl.ethos.442488.
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West, Mario. "Strategies to Manage Enterprise Information Technology Projects." ScholarWorks, 2017. https://scholarworks.waldenu.edu/dissertations/4578.
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Since 2005, most midsize company information technology (IT) projects had a 62.4% failure rate because of wrong project team communication skills or cost overruns. IT leaders expect negative IT project outcomes will cost over $2 billion by 2020. Using the actor-network theory, the purpose of this single case study was to explore strategies used by IT leaders from a midsize IT company in Washington, D.C. to plan and execute projects under budget and on time. Using purposeful sampling, 5 IT leaders were selected for this study because of their experience in implementing successful strategies for projects. Data were collected using face-to-face semistructured interviews, company documentation, and internal organizational risk reports. Yin's 5-step process was used for data analysis to compile, disassemble, reassemble, interpret, and conclude the data. The interpretation of data, subjected to methodological triangulation and member checking to strengthen the dependability and credibility of the findings, yielded 3 themes of IT leader communication skills: IT leader strategy, IT leader knowledge, and implementation of cost savings. The findings indicated that IT leaders serve as the key actors in the IT project network, and leader communication skills are essential for implementing strategies for IT project completion and cost savings. With this knowledge, IT leaders can implement strategies to plan and execute projects under budget and on time. The implications for a positive social change includes the potential for IT leaders to reduce project production waste and contribute to economic expansion.
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Lohr, Matthias. "Using Information Systems to Enable Managerial Accounting at Small and Medium Sized Manufacturing Firms in Germany." Doctoral thesis, Saechsische Landesbibliothek- Staats- und Universitaetsbibliothek Dresden, 2013. http://nbn-resolving.de/urn:nbn:de:bsz:14-qucosa-126316.
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Small and medium sized companies can utillise information systems (IS) to overcome restrictions imposed by their often limited resources. This dissertation investigates which factors contribute to an IS’s success in enabling managerial accounting at small and medium sized manufacturing firms in Germany.
An adaptation of the IS Success Model is used as the research model for a quantitative empirical survey among 5,831 companies. Structural equation modelling confirms the model and reveals two major findings:
(1) The users’ Satisfaction with the IS is the strongest determinant of Net Benefits for managerial accounting. By contrast, the Perceived Usefulness of the IS has only an indirect influence.
(2) Satisfaction has a significant influence on all Net Benefits, of which Reduced Uncertainty has the largest explained variance.
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Ramli, Ainon. "Usage of, and satisfaction with, accounting information systems in the hotel industry : the case of Malaysia." Thesis, University of Hull, 2013. http://hydra.hull.ac.uk/resources/hull:7180.
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In the last 20 years, organisations have invested heavily in Information Technology (IT) to support their businesses. The work systems of organisations nowadays are increasingly IT-enabled. The tourism industry in general and hospitality industry in particular is one of the industries that are much affected by the revolution of IT. There have been made various calls for additional research to improve knowledge about the usage of and satisfaction with information systems (IS) in organisations. This study is motivated by the lack of knowledge of the use of Accounting Information Systems (AIS) in the hotel industry, especially in developing countries. Thus, this research attempts to fill a knowledge gap by exploring the adoption of AIS and the factors that influence usage of and satisfaction with the AIS, as well as the relationship between satisfaction with the AIS and its organisational impact, in Malaysia. This study uses an extension of the Technology Acceptance Model (TAM) which is regarded as one of the most influential research models in explaining IT usage or acceptance behaviour in various contexts. The research adopts a triangulation approach combining both a survey and interviews. The data from the survey were collected through a postal questionnaire to senior accounting managers in three, four and five star rated hotels. The data were analysed using Partial Least Squares (PLS) which is the PLS-Graph Beta Version 3.0. Semistructured interviews with managers in six hotels supplement the findings from the survey. The interviews explained further, managers’ insights into experience and views as a means to triangulate the research. The findings confirm the wide use of computerised accounting systems in three, four and five star rated hotels, although, the extent of the AIS use is relatively unsophisticated with the focus on basic accounting modules and fundamental accounting-based applications. The main factors to influence perceived usefulness (PU) are perceived ease of use (PEOU), involvement and training. The factors that influence PEOU are experience, external expertise and PU. It is found that usage of the AIS, PU and PEOU significantly influence satisfaction with the AIS. This study also provides positive support for a relationship between satisfaction with the AIS and organisational impact. Despite the widely held belief that IT is fundamental to a firm’s survival andgrowth, previous studies struggled to link IT to organisational impact. This research adds to existing studies about the usage of and satisfaction with IT/IS. It provides further support to the TAM in terms of AIS in the hotel industry. The findings from this study also provide awareness to academics and practitioners about the importance of IT/IS in general and AIS in particular to create competitive advantages and to improve firms’ efficiency and effectiveness, as well as to impact to overall firm performance.
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Mitev, N. N. "Information systems failure, politics and the sociology of translation : the problematic introduction of an American computerised reservation system and yield management at French Railways." Thesis, University of Salford, 2000. http://usir.salford.ac.uk/14824/.
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This in-depth cases tudy examinest he troubled introduction of a new computerisedr eservation system at French Railways. Socrale, based on the American Airlines Sabre system, had a disastrous beginning.I t wasb adly receivedb y the Frenchp ublic, led to strikes andg overnmentin quiries,a nd had to be modified substantially.T he literatureo n information systemsf ailure is reviewedf rom functionalistt o social constructivista nd critical perspectivesa nd the thesis aims to challengeb eliefs and assumptions about technological success and failure. The notion of 'symmetry' from the sociology of technology emphasisetsh at failures expresst he samed ynamicsa s successess,h owingh ow technologicalc hoicesa re not obvious or unproblematic. Differences between air and rail transporý between American and European transport deregulation and between the needs of national identity, regional development and public access to transporta re all reflectedi n the questiono f yield managementY. ield managemenist a crucial component of computerisedre servations ystemsa nd was first adoptedd uring the deregulationo f the US air transport industry in the early 80s. It requires complex optimisation software designed to manage passenger revenues and control demand, by manipulating the availability of full and discounted fares according to monitoredd emanda nds tatisticaal nalysis. Latour and Callon's sociology of 'translation' helps analyse how the Socrate project was undertaken and interpreted as: borrowing from airline pricing, aiming to gain competitive advantage, associatingS ocrate to the successo f high-speedt rains, attemptingt o changep assengersb' uying and travelling behaviour, transformingt he organisationa nd helping identify profitable market segmentsA. non-essentialisst tanceh elpsu nderstandh ow social and technicald istinctionsa re socially constructeda nd how the differentiation between what is technical and what is social, for instance in the conception and application of yield managementi,s a mattero f power and politics. Clegg's circuits of power are usedt o complement the sociology of translation in examining how power and political factors contribute to information systemsb ecoming( or not) obligatoryp assagep oints. Politically controversialc hangesin Frenchr ail transporta re associatedw ith the role of computer technology in deregulated European and global electronic markets and its effects on the concept of nationali dentity and sovereigntyin transportp olicy-making.
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Sharkasi, Omar A. "The impact of investment in accounting information systems on business performance : the case of the Libyan commercial banks." Thesis, University of Gloucestershire, 2011. http://eprints.glos.ac.uk/3282/.
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This study aimed to explore investment in accounting information system (AIS) in the commercial banks in Libya. It focuses on the extent and nature of AIS investment in the Libyan commercial banks, resultant changes in business processes and the significance of training and up-skilling of the workforce in delivering systems benefits. Following an initial literature review, the research reviewed AIS investment in all Libyan commercial banks and established top line profiles of nine of the thirteen existing banks (the other four being close to merger with, or acquisition by, other banks). Three banks were selected for detailed case study analysis, representing a cross-section in terms of size, staff, age profile, and ownership of the banks. Three methods were adopted to collect data - individual questionnaires with key bank personnel, semi-structured interviews and review and analysis of pertinent bank documents. The study researched and analysed the recent investment in advanced IT in the case study banks, where AIS packaged software and communications infrastructure had been implemented. The banks that use developed global systems have more efficient and effective systems than the banks that use local systems, and in general there are no adequate policies or plans in place for training and up-skilling of staff using these new systems. The study also found that investment in AIS and associated technological infrastructure had impacted on all main business processes, bringing about significant process improvement in some cases. Contributions to knowledge include a qualitative assessment of AIS in Libyan banks, which has not been done before, and the identification of some of the benefits and problems that result from major systems deployment. The study has also shown that models formulated for application in the developed world can be adapted and applied to assess information systems in a developing world commercial environment.
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Hrubec, Thomas R. Rhodes Dent. "A web-based accounting instructional prototype for use in improving information system development in a corporate setting." Normal, Ill. : Illinois State University, 2004. http://wwwlib.umi.com/cr/ilstu/fullcit?p3128277.
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Thesis (Ed. D.)--Illinois State University, 2004.Title from title page screen, viewed Jan. 21, 2005. Dissertation Committee: Dent M. Rhodes (chair), Temba C. Bassoppo-Moyo, Kenneth F. Jerich, W. Max Rexroad. Includes bibliographical references (leaves 143-149) and abstract. Also available in print.
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Mendonça, Bruno Soares Pacheco. "Contributo para um sistema de informação agrícola. Caso de estudo da vinha e do trigo no Alentejo." Master's thesis, ISA, 2013. http://hdl.handle.net/10400.5/6333.
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Mestrado em Engenharia Agronómica - Instituto Superior de AgronomiaIn Portugal information about the costs of agricultural enterprises is scarce, complicating the decision-making process of the farm manager who needs this information to manage the farm in a context of constant change in policies, agri-environmental measures and regulations of agricultural products. This dissertation proposes an information system based on enterprise accounts, able to report costs and income from agricultural activities. Thus a database named ACC was developed, together with an interface named GITEAgro to facilitate the construction of enterprise accounts and use their data to calculate useful indicators, plus an operation schedule to ascertain the occurrence of costs over time. For this purpose overheads and variable costs per unit, revenues and gross margins were calculated in two examples of activities: rainfed milling wheat and vineyards for quality wine, representing, respectively, an annual and a perennial crop. The result was facilitating the creation of enterprise accounts and improving the display of the information through interactive graphs. Inserted in an information system this information could simplify farmers' control over their activities, while generating data for the publication of the indicators
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Gatian, Amy Elizabeth Williams. "User information satisfaction (UIS) and user productivity: an empirical examination." Diss., Virginia Polytechnic Institute and State University, 1989. http://hdl.handle.net/10919/54361.
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In this research the relationships between user information satisfaction (UIS) and user productivity were examined. Two users groups were used to test the following hypotheses:
H₁A: There is no relationship between UIS and perceptions of decision-making quality for academic department heads.
H₁B: There is no relationship between UIS and perceptions of decision-making quality for managers within the controller’s office.
H₂: There is no relationship between UIS and objectively measured productivity for managers within the controller’s office.
H₃: There is no relationship between UIS and a user’s length of experience with a system.
H₄A: There is no relationship between UIS and a user’s age.
H₄B: There is no relationship between UIS and a user’s sex.
H₄C: There is no relationship between UIS and a user’s level of education.
Data utilized in testing the hypotheses were collected with a packet of six questionnaires mailed to the controllers of 100 universities. Usable responses were obtained from 107 of 300 controller’s office managers and 77 of 300 academic users. H₁A, H₁B and H₂ were tested with canonical correlation analysis. H₃, H₄A, H₄B and H₄C were tested with multiple regression.
The findings can be summarized as follows:
1. Satisfaction with computer processing was correlated with making better operating budget decisions for both groups and helping academic users track activities in research, grant and designated gift accounts.
2. Satisfaction with system related problem finding was correlated with elimination of steps and making jobs easier for managers, and with helping academic users track activity in research accounts, and to feel they have benefited overall from FRS.
3. Satisfaction with the linear combination of inputs and problem finding was correlated with financial transactions per full time employee equivalents (FTE), late internal reports per total internal reports and number of ledger accounts per FTE.
4. More frequent users of FRS were more satisfied. Additionally, UIS and mandatory system usage were positively correlated.
5. UIS and sex were moderately correlated. Specifically, males within the academic group were less satisfied with FRS than the females surveyed.Ph. D.
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Haedr, Adel Ramdan. "A contingency theory-based investigation of the role of management accounting information in management control systems in large manufacturing companies in Libya." Thesis, University of Huddersfield, 2012. http://eprints.hud.ac.uk/id/eprint/17521/.
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In an attempt to provide a better understanding of the design and use of effective management control systems (MCS) in a developing country, this research study adopts a contingency theory approach to investigate the role of management accounting information (MAI) in facilitating MCS in large manufacturing companies. Drawing the relevant literature on contingency theory, a framework is developed and forms the basis for investigating the possible influence of several contingent variables, including centralisation, formalisation, environmental uncertainty, manufacturing complexity and competitive strategy, on the effectiveness of MCS as well as the potential mediating effect of the usefulness of MAI on these relationships. Based on the findings of a questionnaire-based survey of 54 large manufacturing companies from different industrial sectors in Libya, this study identifies the role of MAI in facilitating MCS in these companies in terms of the four dimensions of scope, timeliness, aggregation and integration. Descriptive and inferential statistical tools are used to analyse the collected data, including independent t-test, correlation, simple and multiple regression. The study also utilises the Preacher and Hayes’s (2004) macro through the SPSS package to investigate mediation regression effects in the MAI/MCS relationship. The results of the descriptive analysis show that more bureaucratic MCS types - characterised as formal, tight, and impersonal controls - have been adopted in large manufacturing companies in Libya to motivate, control and direct different activities. In terms of competitive strategy, no pure cost leaders or differentiators were found; rather the responding companies consider various aspects of cost leadership and product differentiation priorities when shaping their competitive strategy. Apart from manufacturing process complexity, all other contingent variables studied were found to have a significant positive influence on MCS effectiveness in these manufacturing companies. Although each of the four MAI dimensions (i.e. scope, timeliness, aggregation, and integration) explored in this study was perceived useful in relation to planning and problem solving activities, it is the aggregated information that was perceived the most important, available, and, thus, useful information. Very importantly this study found that MAI usefulness accounts for a full (i.e. complete) mediation effect only on the relationship between centralisation and MCS effectiveness, while it accounts for a partial mediating role on the relationship between MCS effectiveness and the other three contingent variables of formalisation, environmental uncertainty, and competitive strategy. On the other hand, the usefulness of MAI transmitted the influence of manufacturing process complexity on MCS effectiveness indicating an indirect effect instead of a mediated relationship. The latter is a significant distinction not usually made in previous studies that examined interaction factors. Thus, this study contributes to the knowledge in this important area by distinguishing between mediation and indirect effects, in particular, and between full and partial mediation effects, in general. Finally, the main limitations of this study are outlined and opportunities for future research are suggested, particularly in relation to considering the moderating effect of a fourth variable on the mediation relationship (i.e. moderated mediation) in the interplay between MAI and management control system design and use.
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Cabelo, Micaela Sofia Domingues. "Análise da aplicação do Sistema Oracle na empresa Kemet Electronics Portugal, S.A." Master's thesis, Universidade de Évora, 2012. http://hdl.handle.net/10174/15326.
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O presente trabalho corresponde à etapa final de um percurso académico orientado
para a obtenção do grau de mestre em Gestão com especialização em Contabilidade e
Auditoria.
Este estudo tem como objetivo analisar a aplicação do sistema Oracle na empresa
Kemet Electronics Portugal, S.A., principalmente no departamento da contabilidade, na
realização das tarefas de conferência e contabilização de faturas e notas de crédito de
fornecedores.
Com o intuito de atingir o objetivo proposto, a primeira parte do estudo inclui uma
análise teórica aos temas da harmonização internacional contabilística e dos sistemas de
informação contabilísticos. A segunda parte do trabalho é essencialmente dedicada às
aplicações do sistema Oracle na referida empresa.
O estágio, que decorreu entre outubro de 2009 e abril de 2010, possibilitou o
contacto com a realidade empresarial, permitindo o confronto entre os ensinamentos
teóricos e a sua aplicação prática, no sentido de facilitar uma futura integração profissional.
O trabalho permitiu também compreender a importância da utilização dos sistemas
de informação nas empresas multinacionais, ou seja, de que forma o sistema apoia a
atividade e o desenvolvimento de todos os departamentos da empresa; ABSTRACT: This work corresponds to the final stage of the Master's degree in Management -
specialization in Accounting and Auditing.
This study aims to analyze the application of Oracle system in the Kemet
Electronics Portugal, S.A., namely in the accounting department, in accomplishing the task
of verifying and accounting of invoices and credit notes from suppliers.
In order to achieve this purpose, the first part of the study includes a theoretical
analysis of the issues of international accounting harmonization and information
accounting systems. The second part of the work includes the analysis of the Oracle system
in the company.
The internship, which took place between October 2009 and April 2010, provided
some contact with the business reality, allowing the comparison between the theoretical
knowledge and the practical application to facilitate the future professional integration.
The work also enabled to understand the importance of using information systems
in multinational corporations, i.e., how the system support the activity and the development
of all departments of the company.
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Zhao, Lin. "DYNAMIC REPRESENTATION OF FINANCIAL RATIOS: A DESIGN AND EMPIRICAL TEST." online version, 2008. http://rave.ohiolink.edu/etdc/view?acc%5Fnum=case1201293293.
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Hyvönen, J. (Johanna). "Linking management accounting and control systems, strategy, information technology, manufacturing technology and organizational performance of the firm in contingency framework." Doctoral thesis, University of Oulu, 2008. http://urn.fi/urn:isbn:9789514287091.
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Abstract
This dissertation aims to provide an extensive picture of management accounting systems and explore the relationships between management accounting systems, strategy, information technology, manufacturing technology and organizational performance. The dissertation consists of four essays. The first essay focuses on the adoption and benefits of management accounting practices, whereas the second essay studies the relations between customer-focused strategy, performance measurement techniques, information technology and their link to customer performance. The third essay studies the relations between manufacturing technology, information technology, strategy and organizational performance. The fourth essay, in turn, studies the management accounting systems and their relations to strategy and information technology. The first three essays employ the survey method while the last essay employs the case method. The framework used in this dissertation is the contingency theory.
The results indicate that financial performance measures will be important in the future and that greater emphasis will be placed on contemporary management accounting practices such as customer satisfaction surveys and employee attitudes. Also, the relative benefits from the previous three years and the future emphasis in the next three years are generally greater when the size of the firm increases. The results show that there is a significant association between customer performance and the three-way interaction involving customer-focused strategy, contemporary performance measures and advanced information technology. The proposed three-way interaction between financial performance measures, customer-focused strategy and advanced information technology is not supported at conventional levels of statistical significance indicating that financial measures are not important in the model. The results also indicate that contemporary performance measures do not help highly customer-focused firms to achieve customer performance. For firms with a low customer-focus, emphasizing contemporary performance measures and advanced information technology assists in enhancing customer performance. The results also suggest that manufacturing technology and information technology together help firms to improve their organizational performance regardless of their emphasis on differentiation strategy.
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Ferreira, Deosio Cabral. "A efetividade da informação contábil gerada em Unidades Gestoras de recursos da união sediadas em Petrolina-PE e Juazeiro-BA." Universidade Federal do Amazonas, 2015. http://tede.ufam.edu.br/handle/tede/4827.
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Accounting is the science of asset information. Since 2008, the production of such information in the public sector has undergone significant changes with the implementation of International Standards of Accounting Applied to the Public Sector (NBCASP). Faced with this reality comes a concern as the effective use of accounting information for management decision-making. In this sense, this research aims to examine the effectiveness of accounting information generated in Union Resource Management Units based in the cities of Petrolina, PE and Juazeiro, BA in 2015. In this context identifies the relevant factors related to the effective use of accounting information, clarifying the existing accounting information system in public entities is efficient and effective and examines the level of usefulness of accounting information for decision making in the surveyed units. For this work has descriptive and exploratory nature. As for the research techniques were employed bibliographical, documentary and field research. We used yet pragmatic approach and as data collection tools, questionnaire in Likert scale with five alternatives that have been applied to managers and semi-structured interview was held with the accounting officers of the units studied. To interpret the data, it was used descriptive statistics, multivariate data analysis and content analysis. The results showed that there is effective use of accounting information handled by the Union resources managers concerning their decision making. However, there was disagreement between managers and accountants in the evaluation of some attributes that define the effectiveness of information. It was found that the Integrated Financial Administration System (Siafi) stands out as the main structural system of the federal government and that the accounting information system used by the management units do not fully meet the contemporary requirements of public accounting.
A contabilidade é a ciência da informação patrimonial. Desde 2008, a produção dessa informação no setor público sofreu alterações relevantes com a implementação das Normas Brasileiras de Contabilidade Aplicadas ao Setor Público (NBCASP). Diante dessa realidade, surge uma inquietude quanto a efetividade no uso da informação contábil para tomada de decisão de gestão. Neste sentido, esta pesquisa pretende analisar a efetividade da informação contábil gerada em Unidades Gestoras de recursos da União sediadas nos municípios de Petrolina-PE e Juazeiro-BA no ano de 2015. Neste contexto, identifica os fatores relevantes relacionados ao uso efetivo da informação contábil, esclarecendo se o sistema de informações contábeis existente nas entidades públicas é eficiente e eficaz e examina o nível de utilidade das informações contábeis para a tomada de decisão nas unidades pesquisadas. Para isso, o trabalho possui natureza descritiva e exploratória. Quanto às técnicas de pesquisas, foram empregadas a bibliográfica, a documental e a pesquisa de campo. Utilizou-se ainda a abordagem pragmática e, como instrumentos de coleta de dados, questionário na escala de Likert com cinco pontos que foram aplicados aos gestores e entrevista semiestruturada foi realizada com os contabilistas das unidades pesquisadas. Para interpretar os dados, foram utilizadas a estatística descritiva, a análise multivariada de dados, bem como a análise de conteúdo. Os resultados evidenciaram que há efetividade no uso das informações contábeis manuseadas pelos gestores de recursos da União concernentes às suas tomadas de decisões. No entanto, constatou-se divergências entre os gestores e contabilistas na avaliação de alguns atributos que definem a efetividade da informação. Verificou-se que o Sistema Integrado de Administração Financeira (Siafi) se destaca como o principal sistema estruturante do Governo Federal e que o sistema de informação contábil utilizado pelas unidades gestoras não atende plenamente as exigências contemporâneas da contabilidade pública.
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Kans, Mirka. "On the utilisation of information technology for the management of profitable maintenance." Doctoral thesis, Växjö : Växjö University Press, 2008. http://urn.kb.se/resolve?urn=urn:nbn:se:vxu:diva-2016.
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Johansson, Christer. "Styrning för samordning." Doctoral thesis, Handelshögskolan i Stockholm, Redovisning och Finansiering (B), 2001. http://urn.kb.se/resolve?urn=urn:nbn:se:hhs:diva-598.
Full textAbstract:
När människor åstadkommer något tillsammans innebär det att deras ansträngningar samordnas på något sätt. Samordningen kan vara planerad eller spontan, informell eller formaliserad, medveten eller omedveten och kan ske i samförstånd eller leda till konflikter. Denna avhandling handlar om hur samordningen kan ske inom företag och vilken betydelse ekonomisk styrning och ekonomidatasystem har i sammanhanget. Påverkar eller påverkas deras utformning och funktion av hur samordning organiseras? Har de någon inverkan på företagets ekonomiska prestationer? I avhandlingen redovisas de svar en undersökning av samordningsproblematik i svenska börsnoterade tillverkande företag lett fram till.Diss. Stockholm : Handelshögsk., 2001
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Balduino, João Herivelto. "Contabilidade estratégica: estudo de caso de informações sobre competidores em uma empresa industrial." Universidade de São Paulo, 2003. http://www.teses.usp.br/teses/disponiveis/12/12136/tde-18112003-094315/.
Full textAbstract:
Este trabalho de pesquisa buscou identificar e catalogar as fontes de informações estratégicas competitivas relacionadas aos concorrentes, existentes dentro da empresa Metalúrgica Siemsen Ltda. As fontes de informações foram definidas com base no modelo de Ward (1992), adaptado por Riccio (2002), alinhado com a realidade da empresa. A contabilidade estratégica é conceituada como um ferramental informativo de mensuração com aplicabilidade à gestão estratégica e sua utilização reveste-se de importância para os usuários, pois contribui para ações decisórias ágeis e seguras, facilitando o alcance dos objetivos desejados pelas organizações. O presente trabalho baseia-se num estudo de caso único em uma empresa industrial e, assim, apresenta peculiaridades específicas, além de ter sido um dos primeiros trabalhos do gênero no meio acadêmico nacional. O trabalho permitiu o entendimento da estrutura conceitual que conduz à formação de um banco de dados específico de informações estratégicas dos competidores, proporcionando condições, aos interessados, de implementar e manter uma contabilidade estratégica e também constituindo-se em bases adicionais para novos estudos afins.This research sought to identify and catalogize the existing strategic competitive information sources in relation to competitors in the company Metalúrgica Siemsen Ltda. The information sources were defined on the basis of Wards model (1992), adapted by Riccio (2002), lined up with the company reality. Strategic accounting is conceptualized as an informative measurement tool that can be applied to strategic management. Its use is important for the users to the extent that it contributes to agile and safe decision-making, facilitating the achievement of objectives desired by the organizations. This research is based on a unique case study in an industrial company and, therefore, presents specific peculiarities, besides being one of the first studies of this kind in the national academic sphere. This study allowed for the understanding of the conceptual structure that leads to the formation of a specific strategic information database about the competitors, providing the interested parties with the conditions for implementing and maintaining strategic accounting and constituting additional bases for new, related studies.