Dissertations / Theses: 'Usage Accounting Information System'

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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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Szymczyk-Madej, K., and J. Madej. "Accounting patterns in the accounting information system." Thesis, Київський національний університет технологій та дизайну, 2017. https://er.knutd.edu.ua/handle/123456789/7210.

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Taylor, Steven Joseph. "Children's usage of an information retrieval system /." Access Digital Full Text version, 1992. http://pocketknowledge.tc.columbia.edu/home.php/bybib/11230162.

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Thesis (Ed.D.)--Teachers College, Columbia University, 1992. Includes tables. Typescript; issued also on microfilm. Sponsor: Robert O. McClintock. Dissertation Committee: Robert P. Taylor. Includes bibliographical references (leaves 149-157).

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Kamuhanda, Dany. "Visualising M-learning system usage data." Thesis, Nelson Mandela Metropolitan University, 2015. http://hdl.handle.net/10948/11015.

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Data storage is an important practice for organisations that want to track their progress. The evolution of data storage technologies from manual methods of storing data on paper or in spreadsheets, to the automated methods of using computers to automatically log data into databases or text files has brought an amount of data that is beyond the level of human interpretation and comprehension. One way of addressing this issue of interpreting large amounts of data is data visualisation, which aims to convert abstract data into images that are easy to interpret. However, people often have difficulty in selecting an appropriate visualisation tool and visualisation techniques that can effectively visualise their data. This research proposes the processes that can be followed to effectively visualise data. Data logged from a mobile learning system is visualised as a proof of concept to show how the proposed processes can be followed during data visualisation. These processes are summarised into a model that consists of three main components: the data, the visualisation techniques and the visualisation tool. There are two main contributions in this research: the model to visualise mobile learning usage data and the visualisation of the usage data logged from a mobile learning system. The mobile learning system usage data was visualised to demonstrate how students used the mobile learning system. Visualisation of the usage data helped to convert the data into images (charts and graphs) that were easy to interpret. The evaluation results indicated that the proposed process and resulting visualisation techniques and tool assisted users in effectively and efficiently interpreting large volumes of mobile learning system usage data.

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Jonsson, Åsa. "Information System Usage - a study in the Middle East." Thesis, Linnéuniversitetet, Institutionen för informatik (IK), 2013. http://urn.kb.se/resolve?urn=urn:nbn:se:lnu:diva-27952.

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The aim of this research project was to find out why the employees in the Middle East region, as a part of a large global company, did not use a project tracking information system. The research was conducted with a mixed method, starting with a qualitative study in order to gain an understanding of the problem and the current setting. Thereafter, hypotheses were tested with an e-survey sent out to the entire user group, which were around 350 persons. The outcome of the survey was surprisingly that the hypotheses, which were based on the United Theory of Acceptance and Use of Technology (UTAUT), were rejected. The findings in this study showed that if the user experiences a relative advantage with the system it has a positive effect on use as well as good data quality. This study has found that the opinions of colleagues and managers play a role on use and also the lack of integration. This research will serve as a base for future studies to investigate how the system is used and how it supports the business process. Furthermore, these findings contribute to the criticism on Technology Acceptance Model (TAM) and its successor.

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Marshall, Thomas E. (Thomas Edward) 1954. "Task Domain Knowledge as a Moderator of Information System Usage." Thesis, University of North Texas, 1993. https://digital.library.unt.edu/ark:/67531/metadc278541/.

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Information system (IS) support of human problem solving during the complex task of auditing within a computer environment was investigated. 74 computer audit specialist professionals from nine firms participated in the field experiment. Task accomplishment behavior was recorded via a computerized activity-logging technique. Theoretical constructs of interest included: 1) IS problem-solving support, 2) task domain knowledge, and 3) decision-making behavior. It was theorized that task domain knowledge influences the type of IS most functionally appropriate for usage by that individual. IS task presentation served as the treatment variable. Task domain knowledge was investigated as a moderating factor of task accomplishment Task accomplishment, the dependent variable, was defined as search control strategy and quality of task performance. A subject's task domain knowledge was assessed over seven theoretical domains. Subjects were assigned to higher or lower task domain knowledge groups based on performance on professional competency examination questions. Research hypothesis one investigated the effects of task domain knowledge on task accomplishment behavior. Several task domain knowledge bases were found to influence both search control strategy and task performance. Task presentation ordering effects, hypothesis two, were not found to significantly influence search control strategy or task performance. The third hypothesis investigated interaction effects of a subject's task domain knowledge and task presentation ordering treatments on task accomplishment behavior. An interaction effect was found to influence the subject's search control strategy. The computer-specific knowledge base and task presentation ordering treatments were found to interact as joint moderators of search control strategy. Task performance was not found to be significantly influenced by interaction effects. Users' task accomplishment was modeled based upon problem-solving behavior. A subject's level of task domain knowledge was found to serve as a moderating factor of IS usage. Human information-processing strategies, IS usage, and task domain knowledge were integrated into a comprehensive IS user task model. This integrated model provides a robust characterization scheme for IS problem-solving support in a complex task environment.

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Cathey, Jack M. "Contingent factors affecting budget system usefulness: an information processing perspective." Diss., Virginia Polytechnic Institute and State University, 1989. http://hdl.handle.net/10919/54503.

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An examination of the management accounting systems literature revealed the need for additional research based on a contingency perspective. Specifically, additional empirical research based on a well-articulated theory. A theoretical model was developed building on Galbraith’s theory of organization structure. Two sources of uncertainty -- environmental uncertainty and task uncertainty -- were viewed as forming the information processing requirements faced by the organization. In response to these requirements, organizations were viewed as adapting by altering their level of decentralization and their use of budget systems. Organizational effectiveness was achieved by a proper fit between the uncertainty faced by the organization and these responses. Data were collected from business unit managers using a survey instrument. A total of 103 usable responses were obtained with an overall response rate of 49%. Previously developed measures were used for all variables except for budget system usefulness. A measure for this variable was developed and validated. The data were examined using path analysis. The data did not support the model. Problems encountered in the use of perceptual measures for the uncertainty variables appeared to be the most likely explanation for the weak results. However, when the data was split based on the performance measure an interesting result was observed. Specifically, the relationships between the uncertainty measures, decentralization, and budget system usefulness were different for the low and high-performance group. An explanation for this tinding was offered. Ph. D.

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Burton-Jones, Andrew. "New Perspectives on the System Usage Construct." Digital Archive @ GSU, 2005. http://digitalarchive.gsu.edu/cis_diss/3.

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Information systems are designed to support human and organizational purposes. To achieve their ends, information systems must be used. Although this may seem to be self-evident, there are many aspects of systems usage that are not so, and yet, in spite of this, there has been little intense conceptual scrutiny of this construct in past research. The objective of this thesis, therefore, is to develop new in-depth perspectives for studying system usage. Drawing on critical realist assumptions and studies of research diversity, I explain how epistemological factors enable while ontological factors constrain the diversity of meanings of system usage, and I build on this reasoning to advance a systematic approach for conceptualizing and measuring system usage in an appropriate way for a given research context. To demonstrate the approach and judge its usefulness, I carry out three empirical studies to test whether measures of system usage that are selected according to the proposed approach provide more explanatory power and lead to more coherent results in specific research contexts than other measures of system usage. Exploring the relationship between system usage and user task performance among 804 users of spreadsheet software, the experiments reveal support for the usefulness of the approach and demonstrate how it can enable researchers to conceptualize and measure system usage in an appropriate manner for a given research context. Together, the conceptual approach and empirical studies contribute by: (1) providing a systematic way to conceptualize and measure system usage for a given study context, (2) revealing rich new directions for research on the nature of system usage, its antecedents, and its consequences, and (3) suggesting a new approach for construct development and investigation in IS research.

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Pashkevich, Natallia. "Information Worker Productivity Enabled by IT System Usage : A Complementary-Based Approach." Doctoral thesis, Stockholms universitet, Företagsekonomiska institutionen, 2016. http://urn.kb.se/resolve?urn=urn:nbn:se:su:diva-134668.

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Assessing the conditions of productivity of individual workers who process information and use IT has been a concern for many researchers. Prior studies have applied different theoretical foundations to study the relationship between IT use and productivity at individual level in post adoption scenarios and have provided mixed results. In the last decades, the proposition that there is a need for a set of factors to be changed in a synchronized fashion when using an IT system has received particular attention. Very little, however, is known about the configurations of these factors at individual level. To investigate this gap, we have designed a new research model of an information worker’s individual productivity when a more aligned IT system is used in a synchronized manner with both individual and organizational factors. The formulated research model is grounded on the complementarity theory, functioning here as a meta-theory guiding the linking of productivity theory, Kirton’s adaption-innovation theory, and several theoretical bodies on the structure of production processes and human resource management. The formulated model was tested in two empirical studies – a longitudinal quasi-randomized field experiment and an online experiment – conducted to investigate configurations of complementary factors that increase productivity when a new, more aligned IT system is used. Overall, the two studies shed important light on configurations of complementary factors and the improvement of the research design to study their impact on IT-enabled productivity. The obtained results contribute to the research that focuses on individual information worker IT-enabled productivity as well as research that rests on the complementarity theory with new configurations of complementary factors that, when matched correctly, can increase individual productivity of information workers. Eventually, the studies presented here advocate that further research is needed to increase our in-depth understanding of complementary factors and their impact on individual IT-enabled productivity of information workers.

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Pokhrel, Prasanna, and Siva Praneeth Babu Vemulapalli. "MEASURING SATISFACTION OF USAGE OF WEB-BASED INFORMATION SYSTEM (WBIS) FOR e-SERVICES." Thesis, Blekinge Tekniska Högskola, Sektionen för datavetenskap och kommunikation, 2010. http://urn.kb.se/resolve?urn=urn:nbn:se:bth-2442.

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Advances in Information and Communication Technology (ICT) and the drastic growth of the Internet over the past decade have considerably changed the environment for end users of computer systems. Therefore, it is important to review how user satisfaction is measured with information systems, especially in a web-based environment. User satisfaction has become one of the most important measures of the success or effectiveness of information systems; however, there is a need of better understanding of its structure and dimensionality in the web environment. The objective of this research was to develop and validate an instrument for measuring user satisfaction in a web-based environment. In this research, three commercial websites were taken as representatives of Web-Based Information Systems (WBIS) for e-services. This study involved testing the validity and reliability of the end-user satisfaction over a set of heuristics, based on responses from users of three e-service websites. This thesis explores not only the role of user satisfaction but also the role of aesthetics and other factors, which play a significant role in service oriented websites. In the past, satisfaction was thought to originate from the effectiveness and efficiency of a product and less from its aesthetic qualities. This theory is beginning to change as numerous studies have indicated the importance of visual aesthetics in web design. In service interfaces, aesthetics (the perceived visual appeal and appropriateness of an object) has shown to correlate positively with many aspects of usability and emotional satisfaction.

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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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Boesch, Sandra. "A Study of Targeted Information System Accessibility and Usage by Foreign Domestic Workers in Singapore." NSUWorks, 2012. http://nsuworks.nova.edu/gscis_etd/96.

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Information and Communication Technologies (ICTs) have had a remarkable influence on society. Many argue that the impact of ICTs, either positive or negative, affects all of humanity. Acceptance, usability, and accessibility are key for ICTs to make a positive impact on society. Previous research states that Information Technology (IT) can lead to higher salaries, better communication, and more rapid advancements from emerging to developed nations. Additionally, information technology has demonstrated the potential to improve society's effectiveness and productivity by establishing a means to circulate knowledge, increase knowledge sharing, and provide knowledge accumulation and internalization. Therefore, if information technology can improve knowledge and productivity in society, why are the indigent not leveraging technology to a higher degree? This formal research provides a benchmark analysis of a set of female Foreign Domestic Workers that have been hired as household maids. This study provides baseline insights of how these women who share low levels of skill, low wages, and to whom English, the worldwide language of the Internet is a second language, interact with technology. This study also contributes research data that can help improve development, design, and implementation of future Information Systems. It can be concluded that FDWs do have availability of technology as shown in the study results. Yet, these women are not visiting websites designed for their use, such as government portals providing information and services. The study shows that the current Information Systems developed for this segment of the population may not be providing the Design, Quality of information, nor the User Acceptance needed to make these tools successful as compared to social media sites which are being visited by FDWs. The results demonstrate that Foreign Domestic Worker's interaction with technology is still not integrated in their culture or every day activities although they have the advantage of living and working in Singapore, where infrastructure, technology and communications top ICT's charts and tables as one of the most advanced countries in the world.

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Puasa, Sharinah. "A phenomenon of the critical factors of accounting information system (AIS) effectiveness." Thesis, University of Strathclyde, 2017. http://digitool.lib.strath.ac.uk:80/R/?func=dbin-jump-full&object_id=28583.

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The complexity of the Government’s environment provides greater challenges in making the AIS effective. Prior studies have reported many and inconsistent determinants of system effectiveness, as well as its measurement. This study intends to fill the gaps by understanding the phenomenon of the critical factors of AIS effectiveness for an on-going and stable system. This includes exploring the critical factors of AIS effectiveness and examining the factors that significantly influence the phenomenon. In addition, the condition of the identified factors is investigated based on perceived importance versus perceived performance. The effectiveness of AIS in this study is viewed from the perspective of user satisfaction. This study was conducted using multiple methods (qualitative and quantitative). The qualitative method includes group discussions, observation and semi-structured interviews. The qualitative findings were used to develop a survey questionnaire for the quantitative study on a larger scale. This study contributes to the literature by presenting a comprehensive measure of AIS effectiveness using a user satisfaction approach. In addition, the results emphasise the AIS main components that are crucial for the achievement of an effective system, which are user commitment, technology support function and teamwork. Furthermore, this study is different to earlier studies in that its findings uncover additional factors that are antecedents for the critical factors of AIS effectiveness. Moreover, the perceived importance-performance gap shows the benefit of the assessment in providing a strategic direction for management. Overall,this study has shed light on the investigated phenomenon by offering: a comprehensive measure of AIS effectiveness; the factors important in achieving an effective system; and further action to be taken by the management and the system’s users on each of those factors. Thus, in addition to academic literature contributions,practitioners will also derive benefits from the findings of this study.

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Abd-El-Naby, Yasser Kamal El-Sayed. "Accounting information system in the water industry : the case of cost management." Thesis, Sheffield Hallam University, 2002. http://shura.shu.ac.uk/19188/.

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Water is a primary human need. The supply of water has not increased in the face of population growth. At present severe pressure exists on water supplies in California and along the river system both in the developed and developing world (especially in the case of the Nile in Egypt). Whatever our policy stance towards the economics of water supply (the liberal market, social democracy and democratic socialism), cost management and processes are central to the water sector. The control or governing ideas within which cost management takes place are the two major concerns of this thesis. These two issues were explored in a case study of the General Organisation for the Greater Cairo Water Supply, focusing specifically upon government policy, administrative controls, the influence of public sector bodies and other customers. Control procedures, the perceptions and experiences of managers (regarding policy choice), cost management policies and practices, environmental demands (both market and physical), were all sought. Data was collected from multiple sources (triangulation) involving interviews, questionnaires, documentation, direct observation and participant observation. The research findings showed that the practice of cost management has developed. Reasons were multi-fold: (a) To keep costs well above revenue (b) To engender a factor-resources cost and technical approach to cost management (for efficiency and optimisation) (c) To deflect any attention away from strategic cost management (d) To engender an organisational belief that ambiguity and unpredictability in the environmental market is impossible to handle (e) To deny the relevance of customer cost/usage efficiency as a matter of systemic significance. This 'evolution of control' is explained through the theoretical context of institutional theory; demonstrating how values, beliefs and modes of regulation have produced a technical and passive non-reactive control system.

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Mat, Roni Mohd Saiyidi. "An analysis of insider dysfunctional behavours in an accounting information system environment." Thesis, Edith Cowan University, Research Online, Perth, Western Australia, 2015. https://ro.ecu.edu.au/theses/1640.

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Insider deviant behaviour in Accounting Information Systems (AIS) has long been recognised as a threat to organisational AIS assets. The literature abounds with a plethora of perspectives in attempts to better understand the phenomenon, however, practitioners and researchers have traditionally focussed on technical approaches, which, although they form part of the solution, are insufficient to address the problem holistically. Managing insider threats requires an understanding of the interconnectedness between the human and contextual factors in which individuals operate, since technical methodologies in isolation have the potential to increase rather than reduce insider threats. This dilemma led many scholars to examine the behaviour of individuals, to further their understanding of the issues and in turn, control insider threats. Despite promising findings, some of these behavioural studies have inherent methodological limitations, and no attempt has been made to differentiate between apparently similar, yet fundamentally different, negative behaviours. Using the theory of planned behaviour (TPB) and actor network theory (ANT) as a foundation, the current study addresses the first concern by integrating AIS complexity and organisational culture, and identifies the contextual factors influencing behaviours that lead to insider threats. Secondly, the study addresses concerns regarding methodological approaches, by categorising various deviant insider behaviours using the concept of dysfunctional behaviour, based on two-dimensional behaviour taxonomy. Partial least square structural equation modelling (PLS-SEM) revealed that TPB‘s predictor variables: attitude (ATT), subjective norm (SN) and perceived behavioural control (PBC), together with the moderator variables of organisational culture (CULTURE) and AIS complexity (COMPLEX), accounted for substantial variations in intention (INTENT) to engage in dysfunctional behaviour. The findings also indicated that PBC is a dual-factor construct. Changes in predictors at the behavioural subset level were highlighted, and the findings of previous studies, that ATT is a salient predictor of intention, were confirmed. This was significant across all four dysfunctional behaviour categories. These findings add to the body of knowledge by contributing a theory that explains insider threats in AIS by deciphering dysfunctional behaviour using a predictive model. The study also provides a methodological foundation for future research to account for behavioural factors. Moreover, the findings have implications for managerial practices who want to reduce insider threats to an acceptable level by strengthening organisational culture, moderating AIS complexity, and focussing on management programs with sufficient momentum to impact attitudinal change.

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Travillian, Ravensara S. "Ontology recapitulates phylogeny : design, implementation and potential for usage of a comparative anatomy information system /." Thesis, Connect to this title online; UW restricted, 2006. http://hdl.handle.net/1773/7156.

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Botha, Pieter Andries. "Determining the level of usage of information systems in selected small businesses / Pieter Botha." Thesis, North-West University, 2011. http://hdl.handle.net/10394/6942.

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When starting a new business, the owner has the vision to grow the business to a large corporate enterprise. In the small business stage, many challenges face the management of such businesses though. The influence of the external environment pushes the business from one side to the other. It is at this point where a true entrepreneur takes control and uses all necessary skills to succeed in generating the expected return on the invested money. One of the skills in the management armour of the small business manager is the ability to use information as a management tool. To gain insight into the dynamics of information management, a detailed literature study was done on all the aspects relevant to the topic. Previous research studies were taken into account to form a broad understanding of the study field. To determine the use of management information in small businesses as a tool in decision–making activities, a qualitative research study was done. The outcome of this study shows that there is a good understanding of the advantages of using management information as a decision–making tool, but that application does not happen to its full extent in practice. The management of data seems to be not very recent in small businesses. The objectives of the study was to determine the use of information, as well as the possibility of creating a communal information bureau, to assist in the availability of relevant data in the information support process. Certain recommendations were made in terms of the direct results and conclusions raised by the empirical study. Future studies can be done to determine the feasibility of communal data warehouses and data bureaus. Thesis (MBA)--North-West University, Potchefstroom Campus, 2012.

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Brazel, Joseph F. Agoglia Chris. "The effects of computer assurance specialist competence and auditor accounting information system expertise on auditor planning judgments /." Philadelphia, Pa. : Drexel University, 2004. http://dspace.library.drexel.edu/handle/1860/293.

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Afanasieva, Inna, and Natalia Kyryk. "Features of the development of accounting in the conditions of digitalization." Thesis, National Aviation University, 2021. https://er.nau.edu.ua/handle/NAU/54581.

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1. Русіна Н. В. Використання програмного забезпечення в аудиті. Кіровоградський інститут регіонального управління та економіки, 2011. URL: http://dspace.kntu.kr.ua/jspui/bitstream/123456789/562/1/58.pdf. 2. Афанас’єва І.І., Розмислов О.М. Сучасні тенденції трансформації управлінського обліку. Збірник наукових праць Державного університету інфраструктури та технологій: Серія «Економіка і управління». Вип. 48. К.: ДУІТ, 2020. С. 77-86 URL: https://em.duit.in.ua/index.php/home/article/view/18/20. 3. Осмятченко В.О., Олійник В.В. Стан та перспективи розвитку бухгалтерського обліку в контексті зміни технологічних укладів, 2018. URL: ///C:/Users/User/Downloads/96- 341-1-10-20190409.pdf. 4. Пчелянська Г.Б., Маркова Т.Д., Дойчева К.С. Особливості аудиту в комп’ютерному середовищі, 2016. URL: ///C:/Users/User/Downloads/208-1290- 1-10- 20170621.pdf. 5. Афанас’єва І. Інформаційна система управлінського обліку в умовах діджиталізації економіки. Збірник наукових праць Державного університету інфраструктури та технологій: Серія «Економіка і управління». Dbg/ 49/ R/^ LEІN? 2021/ C/ 32-41/ DOI^ 10/32703|2664-2964-2021-49-32-41/ URL^ https://em.duit.edu.ua/index.php/home/article/view/3/3/ Modern tendencies of information technologies development, their influence on transformation of functional tasks of accounting are considered. The main advantages of using software products to ensure the interconnection of all management subsystems and the effective operation of the accounting system are analyzed.

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Wint, Noel Jr. "An Investigation of Socio-technical Components of Knowledge Management System (KMS) Usage." NSUWorks, 2016. http://nsuworks.nova.edu/gscis_etd/961.

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Existing literature indicates that although both academics and practitioners recognize knowledge management (KM) as a source of competitive advantage, users are not always willing to use a knowledge management system (KMS). Because of the social nature of knowledge transfer, a KMS can be considered a socio-technical system. Many explanations have been presented for this failure to utilize the KMS. These explanations include a number of the socio-technical factors relating to people, processes, and technologies. While these factors may have significant explanatory power when examined independently, existing studies have not sufficiently addressed the interactions among all three socio-technical factors or their impacts on KMS usage. The goal of this study was to develop a comprehensive understanding of socio-technical factors that impact KMS usage within decision support systems (DSS). A comprehensive framework was presented that will be helpful in developing and improving KMS initiatives and thus improving KM across the organization. This study identified factors of people (self-efficacy, social ties, and ease of use), processes (leadership, culture/climate, and governance), and technologies (system & information quality, and technology fit) and their influence on KMS system usage. Analysis for this problem required a causal, non-contrived field study employing structural equation modeling. Founded on socio-technical systems theory, nine hypotheses were proposed. Data was collected using a 36 item survey distributed to KMS users from a variety of industries in the United States. Confirmatory factor analysis and an eight-stage structural equation modeling procedure were used to analyze 97 usable responses. The results confirmed that technology-oriented factors predicted knowledge seeking and contributing in DSS. Furthermore, significant positive relationships were confirmed between certain sociotechnical factors including: (1) people and process, (2) people and technology, (3) processes and technology, (4) processes and people, (5) technology and people, and (6) technology and processes. These findings extend the relevance and statistical power of existing studies on KMS usage. This study indicated that the most important concerns for increasing KMS usage were system quality, information quality, and technology fit. Results also confirmed that in the context of this study, people-oriented factors (self-efficacy, social ties, and ease of use/usefulness) and organizational process factors (leadership, organizational culture/climate, and governance) were not critical factors directly responsible for increasing KMS usage. However, the relationships among socio-technical factors all had positive significant relationships. Therefore, investments in people and process-oriented factors will create a more favorable perspective on technology-oriented factors, which in turn can increase KMS usage. On a practical front, this study provided indicators to managers regarding a number of desirable and undesirable conditions that should be taken into consideration when developing or implementing knowledge management initiatives and the systems to support them. This study offered an original contribution to the existing bodies of knowledge on socio-technical factors and KMS usage behavior. The constructs presented in this study highlighted the significance of social and technical relationships in understanding knowledge seeking and contribution in a decision-driven organization.

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Sweet, Coretta A. "Comparison of module usage of project management information system and success rate of construction projects." Thesis, Atlanta, Ga. : Georgia Institute of Technology, 2009. http://hdl.handle.net/1853/28204.

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Thesis (M. S.)--Building Construction, Georgia Institute of Technology, 2009. Committee Chair: Dr. Linda Thomas-Mobley; Committee Member: Dr. Daniel Castro; Committee Member: Prof. Kathy Roper; Committee Member: Ron L. Smith.

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Moss, Mark Bomi. "Assessing operational impact in enterprise systems with dependency discovery and usage mining." Diss., Atlanta, Ga. : Georgia Institute of Technology, 2009. http://hdl.handle.net/1853/31795.

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Thesis (Ph.D)--Computing, Georgia Institute of Technology, 2010. Committee Chair: Pu, Calton; Committee Member: Ahamad, Mustaque; Committee Member: Liu, Ling; Committee Member: Mark, Leo; Committee Member: Owen, Henry. Part of the SMARTech Electronic Thesis and Dissertation Collection.

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Arleklint, Tomas. "Memory Measurement and Message Usage Improvement on an Elevator Embedded System." Thesis, KTH, Skolan för elektroteknik och datavetenskap (EECS), 2019. http://urn.kb.se/resolve?urn=urn:nbn:se:kth:diva-261163.

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All embedded systems are unique, a design that is suitable for one system can rarely be copied over to another. This inherently makes designing embedded systems difficult. The difficulty is only amplified by the uncertainty of the future requirements as it is developed over time. Being able to continuously validate the performance and the reliability is of great importance to be able to ensure fault proof execution.This thesis explores two areas. A method of tracking the static and dynamic memory usage of a system is crucial to ensure correct functionality under all conditions, and that the implemented hardware will suffice. Multiple possible tools, each functioning uniquely, were developed and tested to find the most suitable for measuring the memory usage of the elevator system. Additionally the message usage, i.e. the way the different units within the studied system communicate with each other, was scrutinized for possible performance and reliability enhancements. A study was made for the most optimal communication protocol, and for how the transmissions could be improved upon.The results show that for this specific system, the best way of calculating the memory usage is with a tool developed within this project. Using this tool it was found that none of the modules in the elevator system use more than 30 % of the available memory during execution. The message usage study shows the most optimal protocol is CAN with the ISO 15765-2 upperlevel protocol, which is the one currently in use. However, improvements to the message transmissions are suggested, such as taking full advantage of the CAN protocol and by implementing message buffers on the receiving end.An important conclusion is that just as there is no unique system design that fits all, there is no memory measurement tool or message usage implementation that fits all systems. Each system has to be analyzed to find the most optimal solution for that particular system. Alla inbyggda system är unika, en design som passar ett system kan sällan kopieras över till ett annat. Detta leder till att det är svårt att designa inbyggda system. Osäkerheten över framtida systemkrav då systemet utvecklas över tid gör inte designproblemet lättare. Att kontinuerligt kunna validera prestandan och pålitligheten är viktigt för att kunna garantera felfri körning.Detta examensarbete utforskar två områden. En metod för att mäta den statiska och dynamiska minnesanvändningen av systemet är nödvändig för att kunna säkerställa att systemet alltid fungerar som det ska, och att den tillgängliga hårdvaran är tillräcklig. Flera olika verktyg utvecklades och testades för att hitta det som bäst mäter hissens minnesanvändning. Utöver det granskades meddelandeanvändningen, hur de olika enheterna inom det studerade systemet kommunicerar med varandra, för potentiella förbättringar av prestandan och pålitligheten. En studie utfördes för att hitta det mest optimala kommunikationsprotokollet, och för hur av överföringarna kunde förbättras.Resultatet visar att för det här specifika systemet är bästa sättet att räkna ut minnesanvändningen med ett verktyg utvecklat under projektet. Med hjälp av det här verktyget visas att ingen av modulerna i hissystemet använde mer än 30% av det tillgängliga minnet under körning. Studien över minnesanvändningen påvisar att det mest optimala protokollet var CAN och ISO 15765-2 för det övre lagret, vilket är det som används för nuvarande. Dock föreslås förbättringar till hur meddelandena överförs, till exempel genom att utnyttja CAN protokollet till fullo och genom att implementera meddelandebufferts på mottagarsidan.En betydelsefull slutsats som drogs var att på samma sätt som det inte finns en unik systemdesign som passar alla system, finns det inte heller ett minnesanvändningsverktyg eller en meddelandeanvändning som passar alla system. Varje enskilt system måste analyseras för att hitta den mest optimala lösningen för det specifika systemet.

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Per, Närman. "Enterprise Architecture for Information System Analysis : Modeling and assessing data accuracy, availability, performance and application usage." Doctoral thesis, KTH, Industriella informations- och styrsystem, 2012. http://urn.kb.se/resolve?urn=urn:nbn:se:kth:diva-101494.

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Decisions concerning IT systems are often made without adequate decision-support. This has led to unnecessary IT costs and failures to realize business benefits. The present thesis presents a framework for analysis of four information systems properties relevant to IT decision-making. The work is founded on enterprise architecture, a model-based IT and business management discipline. Based on the existing ArchiMate framework, a new enterprise architecture framework has been developed and implemented in a software tool. The framework supports modeling and analysis of data accuracy, service performance, service availability and application usage. To analyze data accuracy, data flows are modeled, the service availability analysis uses fault tree analysis, the performance analysis employs queuing networks and the application usage analysis combines the Technology Acceptance Model and Task-Technology Fit model. The accuracy of the framework's estimates was empirically tested. Data accuracy and service performance were evaluated in studies at the same power utility. Service availability was tested in multiple studies at banks and power utilities. Data was collected through interviews with system development or maintenance staff. The application usage model was tested in the maintenance management domain. Here, data was collected by means of a survey answered by 55 respondents from three power utilities, one manufacturing company and one nuclear power plant. The service availability studies provided estimates that were accurate within a few hours of logged yearly downtime. The data accuracy estimate was correct within a percentage point when compared to a sample of data objects. Deviations for four out of five service performance estimates were within 15 % from measured values. The application usage analysis explained a high degree of variation in application usage when applied to the maintenance management domain. During the studies of data accuracy, service performance and service availability, records were kept concerning the required modeling and analysis effort. The estimates were obtained with a total effort of about 20 man-hours per estimate. In summary the framework should be useful for IT decision-makers requiring fairly accurate, but not too expensive, estimates of the four properties. QC 20120912

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Alrwais, Omer Abdulaziz. "Towards a New GIS Maturity Model: An Organizational Usage Perspective." Scholarship @ Claremont, 2016. http://scholarship.claremont.edu/cgu_etd/100.

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The first condition required for an Information Technology (IT) system to produce value is that it be used by its designated target group of users. Despite the prevalence of “system use” in IS literature, it has been often limited to the individual level. The organizational perspective is rarely considered. This dissertation focuses on system usage in the GIS domain through an organizational lens. GIS is a technology with the potential to transform government by enhancing business processes and providing a platform to manage spatial and non-spatial data, which is expected to result in better decision-making. However, little is known about how this technology is actually implemented organization-wide and the environment surrounding its use. Current GIS maturity models have not examined this usage broadly or in depth. These models lack empirical validation and measurement tools to diagnose maturity are not readily available. Based on GIS, maturity models, and system usage literature, this dissertation presents a more comprehensive maturity model for evaluating local government usage of GIS along with a measurement tool. This work followed De Bruin et al., (2005) guidelines for developing maturity models. This new model was discussed with practitioners and academics, was pilot-tested, and then widely tested by Southern California local governments through an online questionnaire. Results show support for the validity of the proposed maturity model and demonstrate its utility. This dissertation revealed that system, task, user, organization and GIS department are viable dimensions of GIS usage from an organizational perspective. Results suggest that increasing actual GIS usage leads to an increase in GIS value. Results further show that the efficiency and effectiveness benefits of GIS are mostly realized; however, the societal benefits of GIS are small.

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Kim, Seonho. "Visualizing Users, User Communities, and Usage Trends in Complex Information Systems Using Implicit Rating Data." Diss., Virginia Tech, 2008. http://hdl.handle.net/10919/27286.

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Research on personalization, including recommender systems, focuses on applications such as in online shopping malls and simple information systems. These systems consider user profile and item information obtained from data explicitly entered by users. There it is possible to classify items involved and to personalize based on a direct mapping from user or user group to item or item group. However, in complex, dynamic, and professional information systems, such as digital libraries, additional capabilities are needed to achieve personalization to support their distinctive features: large numbers of digital objects, dynamic updates, sparse rating data, biased rating data on specific items, and challenges in getting explicit rating data from users. For this reason, more research on implicit rating data is recommended, because it is easy to obtain, suffers less from terminology issues, is more informative, and contains more user-centered information. In previous reports on my doctoral work, I discussed collecting, storing, processing, and utilizing implicit rating data of digital libraries for analysis and decision support. This dissertation presents a visualization tool, VUDM (Visual User-model Data Mining tool), utilizing implicit rating data, to demonstrate the effectiveness of implicit rating data in characterizing users, user communities, and usage trends of digital libraries. The results of user studies, performed both with typical end-users and with library experts, to test the usefulness of VUDM, support that implicit rating data is useful and can be utilized for digital library analysis software, so that both end users and experts can benefit. Ph. D.

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Klesch, Greg. "Using integrated mechanical diagnostics health and usage management system (IMDHUMS) data to predict UH-60L electrical generator condition." Thesis, Monterey, California. Naval Postgraduate School, 2006. http://hdl.handle.net/10945/2957.

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Military aircraft maintenance methods are moving from practices based on hard-time inspection and replacement intervals to one of Condition Based Maintenance (CBM). Benefits of CBM are the minimization of maintenance efforts and component replacement along with an increase in readiness and safety. Goodrich has developed the Integrated Mechanical Diagnostics Health and Usage Management System (IMD-HUMS) for the practices of CBM in helicopters. Great benefits have been realized with the IMD-HUMS system in regards to several maintenance practices, readiness, and safety. However, the total potential of the system in regards to these benefits for the multiple components observed by the IMDHUMS is not yet achieved. The IMD-HUMS gathers a great deal of pertinent, important data on the condition of multiple components and systems, but the meaning and full potential of all this data is not yet fully realized. The purpose of this research is to conduct and document a statistical analysis of IMD-HUMS produced data. Statistical applications of data mining, regression and classification trees are explored. The approaches used in the exploration of the IMD-HUMS acquired data sets are based on six electrical generators which displayed degradation or failure and hence required maintenance actions compared with sixty others which did not.

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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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Noufal, Zakaria Mohammed Mahmoud. "The design of an accounting information system for planning, controlling, and decision-making in local governmental units." Thesis, Heriot-Watt University, 1985. http://hdl.handle.net/10399/1996.

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?????, ???????? ????????, and A. P. Dikiy. "??????????? ??????????????? ?????? ?? ?????????? ???????????? ??????????? ??????? ???????????" Thesis, ????, 2009. http://eztuir.ztu.edu.ua/123456789/3178.

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?????????? ?? ???????? ????????? ??????? ????????? ??????????? ???? ?? ????????????? 08.00.09 ? ?????????????? ?????, ?????? ?? ????? (?? ?????? ??????????? ??????????). ? ???????????? ????????? ????????????? ???????????, ???????, 2009. ? ?????????? ?????????? ?? ?????????? ???????????? ???????? ??????????? ??????????????? ?????? ?? ??????????? ???????????? ??????? ????????? ??????????? ???????? ? ????? ?????????? ??????????? ??????? ????????????. ????????? ??????? ????????????? ?????? ?? ????????? ????????? ??????????? ???????. ????????? ?????? ???????? ?? ????? ???????? ?? ?????????? ??????????? ??????? ?????????? ??????????? ?????? ??????????? ??????? ???????????. ????????? ?????????????? ????????? ?? ?????????? ?????? ??????????? ??????? ??????????? ? ????? ??????????????? ??????. ???????? ??????? ?????????????? ??????????, ??? ???? ????????? ?????????? ????????????. ???????????? ???????? ??????????? ??????????????? ?????? ? ????? ???????????? ?????????? ????? ????????. ?????????? ?????????? ??????? ??????? ? ??????????? ??????????????? ?????? ?? ? ????? ???????????? ??????????? ??????? ????????????. ????????????? ?????? ??????????? ??????????????? ?????? ? ?????? ???????????? ???????????? ??????????. ???????????? ????????? ???????? ??????????? ??????? ???????????? ? ??????? ??????? ?????????????? ?????????? ??? ?????? ?????????? ?? ????????? ?????? ? ????????????? ??????????. specialty 08.00.09. ? Accounting, Analysis and Auditing (by the branches of economic activity). ? Zhytomyr State Technological University, Zhytomyr, 2009. The application of the accounting system as a tool for commercial secret security aimed at organizing the complex system of the enterprise?s economic security has been studied and theoretically grounded. The analysis of the existing approaches as well as new ones towards determining the category and concept set of the system research of economic security issues has been carried out. The methodic grounds of the essence and structure of company?s economic security concept in the part of accounting have been grounded. The relationship between external and internal threats for company?s economic safety in the sphere of accounting has been determined. The significance of accounting information as a means for providing commercial secret security of an enterprise has been grounded. Principles of accounting information reflection for the rational usage of enterprise?s assets and liabilities as well as their security have been worked out. Accounting organization model as well as accountancy department development for economic security provision has been worked out. The necessity of following accounting information security principles while developing computer informational system of an enterprise has been grounded. The main directions as well as enterprise?s policy, accounting information in particular, concerning the protection against the negative influence of internal and external threats have been determined.

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Ferreira, Luís Miguel Correia. "IP network usage accounting, parte 2: accounting system." Master's thesis, 2014. http://hdl.handle.net/10400.13/1052.

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O controlo de banda larga é um conceito importante quando lidamos com redes de larga escala. Os ISPs precisam de garantir disponibilidade e qualidade de serviço a todos os clientes, enquanto garantem que a rede como um todo não fica mais lenta. Para garantir isto, é necessário que os ISPs recolham dados de tráfego, analisem-nos e usem-nos para definir a velocidade de banda larga de cada cliente. A NOS Madeira implementou, durante vários anos, um sistema semelhante. No entanto, este sistema encontrava-se obsoleto, sendo necessário construir um novo, totalmente de raíz. Entre as limitações encontrava-se a impossibilidade de alterar os algoritmos de análise de tráfego, fraca integração com os serviços de gestão de rede da NOS Madeira e reduzida escalabilidade e modularidade. O sistema IP Network Usage Accounting é a resposta a estes problemas. Este projeto foca-se no desenvolvimento do subsistema Accounting System, o segundo dos três subsistemas que compõem o sistema IP Network Usage Accounting. Este subsistema, implementado com sucesso e atualmente em produção na NOS Madeira, é responsável por analisar os dados referidos acima e usar os resultados dessa análise para direcionar a disponibilidade de banda larga, de acordo com o uso da rede de cada cliente.

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Uang, Tzy-Ren, and 汪資仁. "Executive Information System based on Accounting Information System." Thesis, 1993. http://ndltd.ncl.edu.tw/handle/18592178198179944545.

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碩士 淡江大學 資訊工程研究所 81 Senior executives of large corporations have customarily relied on functional staff for the information on which to base key decisions. Today, improved computer technology serves the information need of top executives. It provides rapid access to timely information and direct access to management reports. It is very user-friendly, supported by graphics, and provides exceptions'' reporting and "drill-down" capabilities.It is also easily connected with external and internal information services. This study is based on the "General Business Accounting Software System Specification" set up by the "Accounting Research and Development Foundation of R.O.C". It developes a system to meet the executives'' requirements of financial information, operating status, and analysis of tendency. There are six subsystems in this paper inclusive of "Cash", "Deposits", "Notes Payable", "Notes Receivable", "Purchases", and "Sales". Furthermore, I also explore the system flow and file structure. Such research provides executives decision-making reference to evaluate the management performance and predict the future financial status as well as probable operating results.

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Trigueiros, Edelmira Varela da Costa. "Accounting Information System in Economic Groups." Master's thesis, 2014. http://hdl.handle.net/10400.6/6188.

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This study used institutional theory as a lens to understand how far institutional factors affect Accounting Information Systems adoption (integrated in an Enterprise Resource Planning system) and use in a subsidiary. For this purpose and after an extensive review of the literature on the topic an empirical study is done. The research approach is qualitative and a case study research method has been used. The relevant information is collected via semi-structured interviews. The result indicates that the large majority of daily basis tasks of the company studied depends on AIS (integrated in an Enterprise Resource Planning system) to function. And the fact that it is the Headquarters that chooses AIS/ERP to be used does not have a negative impact on the subsidiary company because the key factors are taken in considerations when selecting and implementing the system.

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Wang, Shu-Chuan, and 王淑娟. "A Study of Information System Usage Behavior-An Example of a University Information System." Thesis, 2002. http://ndltd.ncl.edu.tw/handle/41322204652901005314.

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碩士 國立雲林科技大學 資訊管理系碩士班 90 In the past, vast discussion has been devoted to the related topics, such as critical successful factors, resistant factors, computerizing work, satisfaction of users, on the study of information system in the academic institutes. However, few of these studies are studied through the behavior of the users. This study uses the behavioral model of users as the starting point. It uses “The Decomposed Theory of Planned Behavior” as a foundation for the research structure. Furthermore, it uses the successful experience of the Intranet Information System of Feng Chia University to investigate the critical factors for the users to adapt the new information system. The study may be used as a reference for those universities which are using or developing a university wide Intranet Information System. The research results found that the Behavioral Intention is the direct affecting factor for the Usage Behavior. Behavioral Attitude, Subjective Norm, and Perceived Behavioral Control indirectly affect the Usage Behavior through the Behavioral Intention. Out of these, Behavioral Attitude has the most influence. In additions, Perceived Usefulness and Compatibility indirectly affect the Usage Behavior through the Behavioral Attitude. Superior’s Influence and Peer Influence indirectly affect the Usage Behavior through the Subjective Norm. Self-Efficacy and Facilitating Conditions indirectly affect the Usage Behavior through the Perceived Behavioral Control. Out of all of these indirect factors, Perceived Usefulness has the most influence.

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鄭弘達. "Analysis of Satisfaction for Accounting Systems: New Governmental Accounting Budget Information System." Thesis, 2017. http://ndltd.ncl.edu.tw/handle/qw2428.

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碩士 國立中正大學 會計資訊與法律數位學習碩士在職專班 105 This study mainly used the Delone and McLean IS success model to analyze Central Government public servants’ use of the new version of the Government Accounting Management System and, according to research results, provides suggestions for follow-up systematic research and construction, hoping to smoothly promote to local governments. The present paper adopted a questionnaire survey and used SPSS and SmartPLS 3.0 statistical software to conduct data analysis. A total of 130 questionnaires were distributed. After excluding 13 cases, five (5) copies with missed answers and eight (8) copies received after June 9, 2017, a total of 117 questionnaires were effective and the conclusions were as follows: 1. Users’ evaluation of factors of system, information and service quality of the new version of the government accounting management system were generally higher than average, thereby generated a most acceptable satisfaction. Therefore, most users, including enthusiastic and professional service staff, were satisfied with the system’s response speed as well as its complete and correct information. 2. Generally speaking, users felt satisfied with the new version of the government accounting management system, and thought that the establishment of the new system could better grasp working conditions, thereby enhance work efficiency as well as make access to and preservation of accounting data better and safer. In summary, the user as a whole thought that the system has enhanced personal and organizational benefits.

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Sung, Hsiu-Chin, and 宋秀琴. "The Influence of Accounting Information System Learning to Subsequent Accounting Course Score." Thesis, 2007. http://ndltd.ncl.edu.tw/handle/10635137109571262641.

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碩士 國立雲林科技大學 會計系研究所 95 Past research focused on how to make more students qualify in the Accounting Skill Ability Test ,and the impact in teaching while Vocational High School transforming into Comprehensive High School. Recents years,the Educational Reform have made the courses revise again and again . Accounting Information System is also a new school lessons in the 95 New Vocational Accounting lessons structure, which combine the theories and practice to make the needs of industries. The research uses regression analysis method.Taking the business and the International trade students for example , this study tries to investigate the impact of student，s learning in Accounting by using Accouning Information System. The research founded that Accounting Information System really do effect on Accounting lessons learning in school and Entrance of Technical College examination. Students tend to get better test results on those above examinations. Key words : Accounting Information System , Skill Ability Test

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Wang, Jui-Chih, and 王瑞之. "An Object-Oriented Design for Accounting Information System." Thesis, 1993. http://ndltd.ncl.edu.tw/handle/70072549058318643112.

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碩士 國立交通大學 資訊管理研究所 81 The purpose of an accounting information system (AIS) is to keep track of relevant economic events and transactions of an organization in order to provide financial information for internal management and external demand. As accounting structures and procedures are inherently complex, object- oriented concept is very suitable for AIS design. Traditional accounting information systems support low-level operating activities such as processing entries, generating financial reports, etc. Each account is stored as just a data item, the meaning of which is subject to individuals who use it. In object-oriented design, however, each object contains multiple attributes as well as methods to process it. Therefore,it is much easier to track the content of each account and its relationships with other accounts. This research designs an accounting information system based on object-oriented technology. Accounting entries, journals, ledgers, reports and other entities are all regarded as objects. The prototype uses event-driven approach but not traditional procedure-oriented approach. The rules, processes, special controls and reports in an office are all identified as events. An event-triggered AIS can be more user-friendly because it is closer to user''s perception, more flexible, and easier to expand and modify. The system naturally supports both low-level operational activities and high-level managerial control activities.

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黃炳榮. "Construct an Ontology-based Financial Accounting Information System." Thesis, 2007. http://ndltd.ncl.edu.tw/handle/65900389899082345467.

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碩士 國立政治大學 資訊管理研究所 95 Accounting Information System(AIS) is a kind of important system in an enterprise. That provides financial information for users to make decisions. However, accounting principle and manage strategy changing frequently that cause highly maintenance cost. 　　This research proposes an ontology-based system structure. First, we amend the REA model and analyze business processes and accounting rules to build an accounting ontology by ontology engineering. Then, we use the rule-based system skill to develop the system interface. Whenever accounting principle be modified, we update the ontology only. This design promotes the flexibility and decreases the cost.

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KUN-JU, HUANG, and 黃坤儒. "The Determinants of Usage Level about Human Resource Information System." Thesis, 2014. http://ndltd.ncl.edu.tw/handle/gvs443.

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碩士 東吳大學 企業管理學系 102 This study explored the use of human resources at the enterprise information system, used during their use of factors that affect the degree of. Therefore, collected through literature, summarized the aforementioned factors as human resources e-emphasis, and user satisfaction for Human Resource Information System, and explore the various dimensions between variables with the Human Resource Information System using the degree of relationship. In the past relevant literature, rarely on human resources information system to explore the extent of the use of the decision-making factor. Therefore, by this study to understand the factors affecting the extent of the use of human resource information system. The study sample aims at Taiwan enterprises to use human resource information system and HR personnel engaged in the business as research objects with purposive sampling. 407 valid questionnaires were collected, and carry on with the stratum regression analysis assumption identify, the results can be showed as follow： 1. HR Administrative Services e-HR system of emphasis on quality, imported extent, organizational management, data processing and operating results, and other related satisfaction has a positive significant effect. 2. Human Resources e-acceptance have significant positive impact on the e-HR system quality satisfaction. 3. e-HR system quality satisfaction, import satisfaction, data processing satisfaction and job satisfaction has a positive effect significant impact on the extent of the use of human resources information system. 4. HR Administrative Services E of emphasis will have a significant positive impact on the extent of the use of human resources information system through the e-HR system quality satisfaction.

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KAO, CHI, and 高琦. "A Study of Chef’s Usage Behavior on Foodservice Information System." Thesis, 2015. http://ndltd.ncl.edu.tw/handle/55064598830540262431.

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碩士 靜宜大學 觀光事業學系 104 The present study adopted a technology acceptance model (TAM) as the theoretical basis to analyze the use of Foodservice information system by currently-employed chefs in the workplace. Several extrinsic variables of the chefs, including demographic attributes, catering attributes, and information technology attributes, were compared to analyze the differences in their perceived ease-of-use and perceived usefulness of using Foodservice information system and elucidate the influences that the perceived ease of use, perceived usefulness, attitude toward using, Intension to use and acural system use dimensions described in the TAM have on the chefs’ behaviors when using Foodservice information system. A purposive sampling method was employed to select chefs from numerous catering businesses that adopt Foodservice information system to participate in a questionnaire survey. A total of 300 valid questionnaires were returned. In terms of chefs’ Foodservice information system usage conditions in the workplace, findings showed that the highest scoring items for each of the dimensions of the TAM, namely, perceived ease-of-use, perceived usefulness,attitude toward using and Intension to use, were “easily understood,” “willing to use Foodservice information system,” “use as a replacement,” “saves time,” and “administration”. In terms of the chefs’ extrinsic variables, the “rank” item of the demographic attributes, “catering type” and “service type” items of the catering attributes, and “experience in using computer, communication, and consumer electronics software/hardware” item of the information technology (IT) attributes achieved significant differences with perceived ease-of-use and perceived usefulness. Moreover, the Amos statistical software was adopted for model verification and path analysis. Amos results confirmed the feasibility of using TAM to explain chefs’ Foodservice information system usage behaviors, particularly its effects on perceived ease-of-use and perceived usefulness. In summary, the present study suggests that catering providers should endeavor to develop a customized Foodservice information system interface that complies with their individual work procedures and plans and their work demands and resources to establish an easy-to-learn information system environment and enhance chefs’ ability to operate workplace technology products by reinforcing the provision of IT-based education and training to chefs

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Chang, Hsiu-yun, and 張秀雲. "The study of Government Budget Accounting Information Management System." Thesis, 2004. http://ndltd.ncl.edu.tw/handle/45211412640942549422.

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碩士 中國文化大學 資訊管理研究所碩士在職專班 92 The study of Government Budget Accounting Information Management System Student: Hsiu-yun Chang Advisor：Prof. Jaw-Sin Su Chinese Culture University ABSTRACT The purpose of this study is to investigate the central governmental organizations’ employment of the“Government Budget and Accounting Information Management System”（GBA） and the possible correlations among relevant factors. The survey is mainly carried out by interviews and questionnaires and the main subjects of study are those persons involved in the GBA system. The survey data are analyzed by the SPSS10.0 statistical software in order to examine the degrees of correlation and possible causal relationships between the crucial factors. Whether the GBA system has achieved its expected goals is also statistically tested. Several statistical methods are used in our study: Interview Analysis、Reliability Analysis、Descriptive Statistical Analysis、T-test、One-Way ANOVA、and Scheffe’s method. Then the following conclusions are reached which can be used as a refer-ence for the relevant organizations for further study: 1.The average scores given by users of GBA and its various subsystems con-cerning the system’s set-up and functionality are both positive and high, showing the benefits of implementing the GBA system for electronic ac-counting. 2.The lowest average score（M=3.60）in the questionnaire concerning GBA system’s set-up occurs when the question whether「the GBA system employs reliable safety measures」, showing extra need of data protection and man-agement. 3.Our study suggests that the following moves should be made：（1）expand the information department’s organization （2） set up effective review pro-cedures （3） personnel training（4）modify the inadequate regulations as soon as possible（5）construct a knowledge-management system model（6）plan adequate education-training projects （7）change inflexible behavior（8）learn information technology.

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Chuang, Yu-nung, and 莊友農. "Cost Accounting Information System for Contruction Firms in Expenditure." Thesis, 1993. http://ndltd.ncl.edu.tw/handle/90533805462045010655.

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Xie, Hua-Chang, and 謝華昌. "Analysis and design for object-oriented accounting information system." Thesis, 1993. http://ndltd.ncl.edu.tw/handle/43786985127360334418.

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Mu-Yi, Su, and 蘇睦易. "Information System Success model based on the Government strategy Educational Accounting System." Thesis, 2011. http://ndltd.ncl.edu.tw/handle/33965736984518691626.

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碩士 國立勤益科技大學 研發科技與資訊管理研究所 99 According to the research, most of the DeLone and McLean Information System Success Model researchers focus on the business information system. Our research target on the Educational Accounting Information System relate to the government policy and strategy. We found that the Information Quality and System Quality is the mandatory factor to impact the Information System success or not, in the beginning phase we try to introduce the new information system. Most of the users are satisfied with this Educational Accounting Information, so far, especially the System Quality. Service Quality is another popular factor in other Information System success model researches, but not outstanding in ours, because of the system is still under beginning phase. We also observed that the different group of user will get different point of view. Part-time accounting user group get better means value than a full time accounting user group. Mostly they think the system help them to improve the work process, and make the work easier.

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Lee, Li-Wei, and 李立偉. "The Study of Antecedents of Actual Usage for Internet Information System." Thesis, 2010. http://ndltd.ncl.edu.tw/handle/70912672719216017367.

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碩士 國立東華大學 企業管理學系 98 The Internet has gained great popularity and provides everyone a convenient way to access the abundant information. Using portal site has become one of the most common tasks that users are performing on the Internet. Although there are some studies which focus on portal site in academic researches, only few researches discuss the intention of using portal site from the perspective of social cognitive theory. Social cognitive theory offers an important perspective about how people response to environment. That is suitable for explaining the behavior of users who use portal site on the internet. This research is based on social cognitive theory, technology acceptance model, updated DeLone and McLean information systems success model, expectation confirmation theory and self efficacy theory to construct the model. The purpose of this research is to explore the antecedents of actual usage of websites. 836 effective questionnaires in this research were collected and analyzed by using structure equation modeling. The results are as follows: (1) Hypotheses except from H6: user’s self efficacy will significantly influence portal site‘s perceived usefulness and H9: portal site‘s information quality will significantly influence portal site‘s perceived ease of use, the rest of hypotheses were all supported. (2)The whole, this research theory can be supported, each construct really have relation of influencing each other. (3)The relationships between self efficacy and perceived usefulness are apparently mediated by perceived ease of use.

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Wu, Han-Ling, and 吳函陵. "Value Relevance of Accounting Information under Chinese Dual- Reporting System." Thesis, 2007. http://ndltd.ncl.edu.tw/handle/56tb7p.

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碩士 銘傳大學 會計學系碩士班 95 This study examined the value-relevance of accounting information for the valuation of dual-class shares listed on China’s stock markets during 1994-2005. The empirical results had the following findings: (1)Earnings gap was reduced stably after 1998 accounting reform. (2)The price gap between A shares and B shares was also shortened especially after B shares opening to domestic investor in 2001. (3) JA-test showed that IAS had higher relative value relevance than CAS in return models.(4) Price models showed that IAS-based book value (earnings ) had (had not) incremental value relevance for A shares price; CAS-based book value and earning had incremental value relevance for B shares price. Returns model showed that IAS-based earnings level and earnings changes had incremental value relevance for A shares return; CAS-based earnings change (earnings level) had (had not) incremental value relevance for B shares return. The incremental value relevance of accounting information gap between IAS versus CAS was generally insensitive to magnitude but sensitive to direction.

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Chih, Chiang Ming, and 江敏志. "Establishment of Internal Control in Accounting Information System－Example of General Ledger System." Thesis, 1994. http://ndltd.ncl.edu.tw/handle/76377366947809410645.

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Chiang, Chih-Hsin, and 江芷欣. "A Reach of Impact of Accounting Information System by Balanced Scorecard." Thesis, 2005. http://ndltd.ncl.edu.tw/handle/49569155010994151403.

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碩士 輔仁大學 資訊管理學系 93 The traditional accounting information system provides mostly obsolete data, and only short-term financial analysis; lacking the ability to foresee the future, they can neither help the decision-maker making the well-thought-out decisions, nor can they provide the external user with complete information. With the progress of technology, corporations are facing more and more pressure from globalization, competition, etc... It is necessary to conduct the Balanced Scorecard system to keep its competition advantageous position. The purpose of this research is to discuss the influence of balanced scorecard on the reform of accounting information systems. According to the questionnaires gained from 61 corporations, we got three research results: (1) The status quo of relevant indexes of balanced scorecard that offered in financial statement: It exceeds more than 50% interviewed corporations now already disclose all financial perspective indexes in the financial statement or in course of developing. In customer perspective, although the relevant customer indexes have not offered in the financial statement yet at present, but over 50% interviewed corporations already in developing. (2) After implementing balanced scorecard system, the degree changed of company’s accounting procedures , its result are: It only causes a few changes to the originally accounting procedure when conducted the financial perspective indexes, because the original accounting procedures have already included above-mentioned financial perspective indexes probably; other indexes of three perspective, because they were not revealed in the financial statement, so the change to the accounting procedures are not apparent. (3) The technical feasibility that development comes via MIS or Web System in the index is: The average weight of the technical feasibility of development in the future of four perspective indexes is counted each 3.57, 3.19, 3.15 and 3.07. Therefore we could know that the companies have the ability to develop all indexes of financial perspective. The customer perspective and the business process perspective take the second place. The difficult degree of development of the learning and growth perspective is relatively high, only leaving office rate (3.56) can be probably developed by MIS or Web System. The results obtained in this research, besides providing major indexes of four perspectives of balanced scorecard to accounting operation and accounting information system can use together, can also offer the information department and accounting department to research and develop Balanced Scorecard AIS, and contribute to understanding the technical feasibility to index of supporting of MIS or Web System.

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Liu, Ming-Tu, and 劉明圖. "A Study on the Application of ORDBMS for Accounting Information System." Thesis, 2003. http://ndltd.ncl.edu.tw/handle/08664857581612961959.

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碩士 元智大學 資訊管理研究所 91 As the enterprise growth Today, there is the rapid changing in the data demand offered from Financial Accounting Department, such as the demand of the basic processing on the account affairs and the prompt investigation, audit and control on business. In the field of formerly business data processing, the major method and system is using RDBMS (Relational Database Management Systems) model, but it faces many problems on the formerly conception in system development and the poor efficiency of Data Processing. The Object-Relational data model has both the good characteristics of formerly Relational Data Model and the new concept of Object Oriented data model. There is not only promise, offering the function of inheritance and rule but also it provides the Business Logic and Relationship direct from the conception of Object. Up to now, there is lack of documents which can be discussed and designed the Accounting Information System on Object-Relational data model. This research uses Object-Relational data model to design Accounting General Ledger System (AGLS). The Extended Entity Relationship Diagram is used to define the Object and its Data Type of the ledger accounts, departments, accounting vouchers and so on. It also describes the inheritance relationship and its method for using the rule system to demonstrate the relationship of reference on Accounting Voucher. Finally, it will develop the Business Object of AGLS.

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Oanh, Le KIm, and 黎金鶯. "Solutions to Improving Management Accounting Information System in Vietnam Commercial Banks." Thesis, 2009. http://ndltd.ncl.edu.tw/handle/53944044875829345571.

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碩士 樹德科技大學 資訊管理研究所 97 Vietnam has become an official member of WTO with its commitments to open door for economy in general and the field of finance –currency in particular. On one hand, as a result, increasing number of foreign banks full of potentials in capital, technology and good management skills shall have opportunities to join financial market in Vietnam. On the other hand, for domestic banks, especially in Commercial Banks of Vietnam, they must figure out suitable strategies and right directions to exist and develop sustainably during integration. Therefore, the need for management information remains indispensable. Information system on Management Accounting is a flexible and effective one used to analyze, deal with and provide important information related to the process of planning business strategy and best control during operation in conformity with the given targets. Therefore, the thesis is titled: “Solution to completion in information system of Administration Accounting in Commercial Banks of Vietnam.” Keywords: Management Accounting, Information System, Commercial Banks

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