Relevant bibliographies by topics / Usefulness and use of accounting information

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Academic literature on the topic 'Usefulness and use of accounting information'

Author: Grafiati
Published: 4 June 2021
Last updated: 15 February 2022

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Journal articles on the topic "Usefulness and use of accounting information"

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Ouda, Hassan A. G., and Ralf Klischewski. "Accounting and politicians: a theory of accounting information usefulness." Journal of Public Budgeting, Accounting & Financial Management 31, no. 4 (November 14, 2019): 496–517. http://dx.doi.org/10.1108/jpbafm-10-2018-0113.

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Purpose How do cognitive aspects influence the use/non-use of accounting information by the politicians? The purpose of this paper is to conceptualize and theorize the readiness to use and the actual use of accounting information in relation to the human and social agency involved. Design/methodology/approach Applying cognitive fit theory and social cognitive theory, the authors explain how cognition of accounting information producers and users relates to their tasks and their environment. Analyzing cognitive matching, the authors develop accounting information usefulness as a function of the cognitive match between the accounting information producers and users. Findings The theoretical findings posit that cognitive fit increases with the degree of matching between the cognition of accounting information producers and the cognition of accounting information users. The theory proposes that enriching and matching the various cognitive factors lead to formation of more aligned mental representations to govern the processes of accounting information production and use as a prerequisite for the accounting information usefulness. Research limitations/implications By theorizing human cognition, behavior and learning, the authors seek to contribute to the explanation and prediction of accounting information use. Future research needs to empirically validate and/or further develop the propositions. Practical implications Practically, the conceptualization can be used to align individual and collective learning on both sides and to introduce information use audit as an instrument for supporting collective learning. Originality/value The theory of accounting information usefulness is the first attempt in public sector accounting literature to explain the relation of production and consumption of accounting information in relation to the cognition of the actors involved.
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Machdar, Nera Marinda. "THE EFFECT OF INFORMATION QUALITY ON PERCEIVED USEFULNESS AND PERCEIVED EASE OF USE." Business and Entrepreneurial Review 15, no. 2 (June 18, 2019): 131. http://dx.doi.org/10.25105/ber.v15i2.4630.

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<p><em>The purpose of this study aims to empirically test the effect of information quality on perceived usefulness, the effect of information quality on perceived ease of use, and the effect of perceived ease of use on perceived usefulness. This study uses the Technology Acceptance Model (TAM) developed by Davis (1999) to evaluate perceived usefulness and perceived ease of use.The method of data analysis in this research using analysis of Structural Equation Modeling (SEM) - Partial Least Square (PLS) with PLS 3.0.The resultd of this study showed that (1) Quality of information positively affects perceived usefulness, (2) Quality of information positively affects perceived ease of use, and (3) Perceived ease of use positively affects perceived usefulness. The limitations of this study were as follows: (1) The inherent limitations of the data obtained through the questionnaire, due to differences in the authors' perceptions ofthe research respondents, (2) Limitations of the number of accounting student respondents who are following the course of Accounting Introduction Practicum, and (3) Limitations on the selection of accounting software samples used are limited only to the use of the ACCURATE software. Subsequent research suggested that (1) Consider other independent variables that may influence perceived usefulness and perceived ease of use, such as user satisfaction and user intent, and (2) Increase the sample size of respondents in this case not only students who are taking the course Practicum Introduction to Accounting, but also students who have taken the course before</em></p>
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Cussatt, Marc, Troy J. Pollard, and Mary S. Stone. "The Usefulness of Accounting Information Resulting from Standard-Setting Compromises: The Pension Accounting Case." Accounting Horizons 33, no. 4 (September 1, 2019): 145–65. http://dx.doi.org/10.2308/acch-52552.

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SYNOPSIS Most U.S. employers sponsoring defined benefit pension plans use an accounting model that balances managers' preference for income smoothing with the FASB's belief in fair value measurement. This model, which we refer to as the deferral/reclassification model, requires current period gains/losses and costs of plan amendments to be closed to accumulated other comprehensive income (AOCI) and reclassified to earnings in subsequent periods (RECLASS). The usefulness of information produced by this model is questioned, especially RECLASS adjustments, which affect earnings in periods subsequent to the economic events that engendered them. This study examines the usefulness of information produced by the deferral/reclassification model. We find that AOCI and RECLASS amounts demonstrate predictive ability and exhibit value relevance. Additional analyses compare the usefulness of information produced by the deferral/reclassification and fair value models. Our results suggest that although the deferral/reclassification model is not conceptually defensible, the information it produces appears to be useful. JEL Classifications: M40; M41.
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Yaghoobi, Horiye, Mohsen Moradi, and Mehdi Jabbari Nooghabi. "Effect of Employee Expenses on Usefulness of Accounting Information." International Journal of Accounting and Financial Reporting 1, no. 1 (March 21, 2015): 161. http://dx.doi.org/10.5296/ijafr.v5i1.7285.

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In this study, the employee expenses model and earnings model are compared in order to determine whether or not putting the employee expenses in the earning predictability models and high relevance of accounting information to stock value, increases usefulness of accounting information. We use the term ‘earnings model’ to refer to the consideration of earnings alone, for determining earnings predictability as well as value relevance. The term ‘employee model’ refers to the consideration of earnings and employee expenses in determining earnings predictability as well as value relevance. In this study, the cost of employees’ salary, which is shown under the heading of General and administrative expenses in the income statement, is the only monetary information that is available for us and relevance value is determined through the effectiveness of the models in determining stock returns. After applying these limitation, companies which were active in Tehran Stock Exchange from2003 to 2012 were chosen as the target population. The results showed that compared to earnings model, the employee expenses model provides a better prediction of the earnings but it isn’t a better model for predicting the stock relevance (related to the return of the stock).
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Setiawati, Erma, Rina Trisnawati, and Ulfi Diana. "THE ANALYSIS OF ACCEPTANCE OF HOSPITAL INFORMATION MANAGEMENT SYSTEM (HIMS) USING TECHNOLOGY ACCEPTANCE MODEL METHOD." Riset Akuntansi dan Keuangan Indonesia 4, no. 2 (September 29, 2019): 186–95. http://dx.doi.org/10.23917/reaksi.v4i2.8652.

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The purpose of this study was to determine the acceptance of Hospital Management Information Systems related to accounting transactions using the Technology Acceptance Model (TAM) methode. Constructs in TAM used are Perceived Ease of Use, Perceived Usefulness, Behavior Intention to Use, and Actual Technology Usage. The population in this study were users of systems related to accounting transactions, with a total of 150 people. The sampling technique using the convenience non random sampling method. The data in this study were obtained by distributing questionnaires to 150 respondents. Data analysis using SEM-PLS with WarpPLS 5.0 software. The results showed that Perceived ease of use had an effect on Perceived usefulness and Behavior Intention to Use. Whereas, Perceived Usefulness influences Behavior Intention to Use, and Behavior Intention to Use has an effect on Actual Technology Usage. Keywords: Technology Acceptance Model, Partial Least Square, Hospital Management Information System, Accounting Management System
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Mubaraq, Muhammad Raihan, and Huda Trihatmoko. "Pengaruh Kualitas Sistem Informasi, Kualitas Informasi dan Perceived Usefulness terhadap Kepuasan End User Software Akuntansi." E-Jurnal Akuntansi 30, no. 10 (October 27, 2020): 2466. http://dx.doi.org/10.24843/eja.2020.v30.i10.p10.

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This study aims to provide empirical evidence regarding the effect of information system quality, information quality and perceived usefulness on the satisfaction of end-users of accounting software. Respondents in this study were 66 respondents in 30 SKPDs located in West Lombok Regency, West Nusa Tenggara (NTB) in the accounting division in the Regional Work Unit that is directly involved in the use of accounting software. Samples were selected using a purposive sampling technique. Data collection techniques in this study using a questionnaire or questionnaire with a semantic differential scale and analyzed using multiple linear regression. The results of this study indicate that the quality of information systems, the quality of information and perceived usefulness affect the satisfaction of end users of accounting software. Keywords: Information Systems Quality; Information Quality; Perceived Usefulness; End User Satisfaction.
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Wong, Helen, and Raymond Wong. "Students’ Perceptions on Studying Accounting Information System Course." International Journal of Business Administration 8, no. 2 (February 24, 2017): 1. http://dx.doi.org/10.5430/ijba.v8n2p1.

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Information technology improves our lives and changes the business world. Business transactions and activities can now be handled by the computer system efficiently and effectively, and make the financial information quickly available for decision makers. Learning accounting information system becomes essential in nowadays study. Not only academic study at schools, professional bodies also require members to have knowledge in accounting information system. To understand the perceptions of students on the course of accounting information system, this study investigate their perceptions on ease of use, usefulness and acceptance. It provides insights to academics on planning the course of accounting information system for the students.
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Li, Shihong. "SOX 404 and debt contracting value of accounting information." International Journal of Accounting & Information Management 26, no. 3 (August 6, 2018): 384–412. http://dx.doi.org/10.1108/ijaim-03-2017-0042.

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Purpose This paper aims to investigate whether the Section 404 of Sarbanes–Oxley Act (SOX 404) changed the way banks use accounting information to price corporate loans. Design/methodology/approach The study uses a sample of 1,173 US-listed firms that issued syndicated loans both before and after their compliance with SOX 404 to analyze the changes in loan spread’s sensitivity to some key accounting metrics such as ROA, interest coverage, leverage and net worth. Findings The study finds that the interest spread’s sensitivity to key accounting metrics, most noticeably for ROA, declined following the borrower’s compliance with the requirements of SOX 404. The decline was not explainable by borrowers that disclosed internal control weaknesses but concentrated among borrowers suspected of real earnings management (REM). Originality/value By examining the effects of SOX 404 on banks’ pricing process, this study augments the literature on SOX’s economic consequences. The findings suggest that lenders perceive little new information from SOX 404 disclosures of internal control deficiencies and are cautious about the accounting information provided by REM borrowers. It also extends the research on the use of accounting information in debt contracting. By examining loan interest’s sensitivity to accounting metrics, it broadens the concept of debt contracting value of accounting information to include accounting’s usefulness for assessing credit risk at loan inception.
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Ismail, Kamisah, Che Ruhana Isa, and Lokman Mia. "Evidence on the usefulness of management accounting systems in integrated manufacturing environment." Pacific Accounting Review 30, no. 1 (February 5, 2018): 2–19. http://dx.doi.org/10.1108/par-04-2015-0010.

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Purpose This paper aims to report the results of a study investigating the mediating role of managerial use of management accounting system (MAS) information in the relationship between integrated manufacturing practices (IMPs) and organisational performance (OP). IMP comprises three manufacturing practices, namely, just in time (JIT), total quality management (TQM) and advanced manufacturing technologies (AMTs). Design/methodology/approach Using a mailed questionnaire, the data were gathered from senior managers working in 110 manufacturing firms listed in the Federation of Malaysian Manufacturers (FMM) Directory. Partial least square (PLS) was used to analyse the data. Findings The results reveal that the relationship between IMP and OP exists via managerial use of MAS information, that is, adoption of IMP is positively associated with managerial use of MAS information, which in turn, is positively associated with the performance. In other words, managerial use of MAS information plays a significant role in linking adoption of IMP with OP. Originality/value The use of MAS information in integrated manufacturing environment is found to assist firms in improving performance. Prior research on the IMP–OP relationship reports mixed (inconclusive) results. The authors contend that a possible reason for such results reported in prior studies is that the studies did not investigate the relationship between OP and IMP comprising each of the three manufacturing practices and performance as proposed by Dean and Snell (1991).
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Lynn R. Legaspi, Joy. "Does Management Accounting Information Meet the Needs of SMEs? An Investigation of Its Usefulness from Manufacturing Enterprises." International Journal of Engineering & Technology 7, no. 4.1 (September 12, 2018): 57. http://dx.doi.org/10.14419/ijet.v7i4.1.28225.

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The use of appropriate management accounting techniques for the problem at hand are useful to managers. This study describes the level of usefulness of management accounting tools (MATs) used, test the relationship of MATs used to net income and capital, test of difference between the level of its usefulness and the difficulties encountered in applying the tools. Questionnaire survey was used to obtain information from manufacturing sector. Frequency, median, Spearman Rho and Mann-Whitney U were utilized to analyze the data. The study suggest that medium firms utilized more tools than small enterprises. Statement of cash flow analysis, capital budgeting decisions and financial budgets were considered as the very useful tools used. Likewise, the study developed significant relationship between selected variables of size, level of net income and level of capital to the level of its usefulness for medium-sized enterprises and sufficient to create significant difference between the levels of its usefulness. Lack of qualified employees and its use are not deem necessary as to the nature of the enterprise operations ranked as the top barriers encountered in applying the tools. Therefore, the appropriateness of management accounting information depends upon the operating activities, strategies and the size of the organization.
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Dissertations / Theses on the topic "Usefulness and use of accounting information"

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Levy, Malcolm. "The use and perceived usefulness of IAS 29 general price level information in Zimbabwe." Master's thesis, University of Cape Town, 2003. http://hdl.handle.net/11427/10957.

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Bibliography: leaves 66-70.
Hyperinflation, as defined in IAS 29, was identified in Zimbabwe in November 1999. Accordingly, the standard, and its General Price Level adjustments, was adopted for financial years beginning on 1st January 2000. However, there has been much resistance to the implementation of the standard, which is considered to require the provision of costly, meaningless information that is not used by anyone in the investment process. This study attempts to determine the use and perceived usefulness of IAS 29 in Zimbabwe and to identify the significant problems and weaknesses in the restatement process that have caused this. The study found both the use and perceived usefulness of IAS 29 General Price Level information to be extremely low. The major reason cited for this was the lack of user understanding. The other major problems related to the perception of inconsistent methods and assumptions in the restatement process, as well as the use of the CIP, accused of being manipulated by government, as the basis of restatement. These issues need to be addressed by the Institute of Chartered Accountants, in consultation with the other accounting regulatory bodies, before the use and perceived usefulness of the IAS 29 General Price Level information can improve. Further, the study indicates that, whilst the preparers of financial information are extremely undecided as to the manner in which the accounting regulatory bodies in Zimbabwe should proceed, the analysts using such information are very much in favour of retaining the disclosure of inflation adjusted figures in some form, until such time as the inherent usefulness of the information is either proved or disproved.
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Olsson, Martin, and Jacob Ekenberg. "Investerares perspektiv på användbarheten av immateriella tillgångar i finansiella rapporter : En kvalitativ studie ur ett användarperspektiv." Thesis, Karlstads universitet, 2020. http://urn.kb.se/resolve?urn=urn:nbn:se:kau:diva-78460.

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Abstract Intangible assets is a thoroughly discussed subject in accounting research. Given the technological advances, intangibles become more common in today’s corporations. According to research, accounting for intangibles is a problematic area of accounting and suggestions vary on how these assets should be recorded in financial reports to provide useful information. Therefore, this study aims to contribute to existing knowledge on the relevance of intangible assets and investigate whether financial reports contain sufficient information regarding intangibles, to function as an appropriate basis for economic decision-making. Qualitative semi-structured interviews were conducted with seven analysts and fund managers active in Sweden, all of which have major experience from capital markets. The study takes an inductive approach and provides a holistic perspective of users’ perception on the significance of intangible assets and their information needs. The results show that analysts and fund managers consider intangibles to be an important part when analysing a company, but that its importance varies amongst companies and industries. Corporations are unequally skilled at presenting information of intangibles and the accounting system lacks uniform routines for accounting of these assets, which can be considered a flaw in the financial statements’ design. The book value of intangibles is of less relevance in an analysis, since these assets cannot be recorded at market value. Furthermore, the criteria for capitalisation can make some intangibles unrecorded, thereby absent in the financial statements. Users do not see this as a problem since financial statements are substituted with alternative sources of information. However, this may lead to information asymmetry among investors, as access to alternative sources of information differs between different types of investors. Keywords: intangible assets, financial statements, decision-making, usefulness, accounting, information asymmetry, user-perspective
Sammanfattning Immateriella tillgångar utgör ett väldiskuterat område inom vetenskapen och i takt med den teknologiska utvecklingen ökar förekomsten av immateriella tillgångsslag i dagens bolag. Redovisningen av immateriella tillgångar är enligt forskningen ett problematiskt område, och hur de bäst bör redovisas för att bistå med användbar information i de finansiella rapporterna råder det delade meningar om. Studien syftar därför till att bidra med ökad kunskap om immateriella tillgångars betydelse och om finansiella rapporter innefattar tillräckligt med information kring immateriella tillgångar för att fungera som ekonomiskt beslutsunderlag. I studien utfördes kvalitativa semistrukturerade intervjuer med sju analytiker och fondförvaltare verksamma i Sverige, samtliga med mångårig erfarenhet inom branschen. Studien har ett induktivt förhållningssätt för att bidra med ett holistiskt perspektiv på användarnas åsikter om immateriella tillgångars betydelse och deras informationsbehov. Resultaten från studien visar att analytiker och fondförvaltare anser att immateriella tillgångar har en viktig betydelse vid analyser, men att betydelsen varierar mellan bolag och branscher. Olika bolag är olika duktiga på att bidra med information kring immateriella tillgångar och i redovisningen saknas systematik för hur information kring immateriella tillgångar ska presenteras, vilket kan ses som en brist i finansiella rapporters utformning. Vid analys är det redovisade värdet i de finansiella rapporterna av mindre relevans, till följd av tillgångarnas avsaknad av marknadsvärden. Redovisningens krav för aktivering gör också att många immateriella tillgångar inte kan redovisas och saknas därmed i de finansiella rapporterna. Användarna ser dock inte det som ett problem, då finansiella rapporter kompletteras med alternativa informationskällor. Detta kan dock ge upphov till informationsasymmetri mellan olika investerare, då tillgången till alternativ information varierar mellan investerartyper. Nyckelord: immateriella tillgångar, finansiella rapporter, beslutsunderlag, användbarhet, redovisning, informationsasymmetri, användarperspektiv
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Djongoué, Guy. "Qualité perçue de l'information comptable et décisions des parties prenantes." Thesis, Bordeaux, 2015. http://www.theses.fr/2015BORD0359/document.

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L’objectif de cette recherche était de comprendre la perception de l’utilité del’information comptable dans l’optique d’une prise de décision et de l’évaluation durisque de crédit aux entreprises. Le questionnement d’actualité centré sur la qualité del’information comptable dans le contexte des récents scandales financiers nous ainterpellé sur la nécessité de comprendre ce qu’il en est dans le contexte camerounais.Pour ce faire, nous avons conceptuellement proposé un modèle issu de la revue de lalittérature et ajusté par une recherche exploratoire (16 entretiens).Méthodologiquement, les observations issues de l’expérience (134 répondants) sontopérationnalisées à l’aide des analyses de corrélation et de régression. Les résultatsindiquent que pour la dimension prise de décision, le lien est, statistiquementsignificatif entre les qualités globales de l’information comptable, l’utilisation del’information comptable, la taille de l’entreprise et, son utilité perçue. Par contre, pourla dimension évaluation du risque de crédit, la variable utilisation de l’informationcomptable n’est pas statistiquement un élément significatif de son utilité perçue. Lesrésultats nous font observer que si l’information comptable est jugée utile, elle est plusestimée pour la dimension de la prise de décision que pour celle de l’évaluation durisque de crédit. Par ailleurs, il est apparu que c’est la grande entreprise qui possèdeune utilité perçue plus favorable en regard de ces deux dimensions
Objective of this research was to understand the perception of the usefulness ofaccounting information in the perspective of decision making and assessment of creditrisk for companies. Recently, related to some notorious financial scandals, the qualityof accounting information has been seriously questioned. This has challenged us toexamine what is going on in this respect in the Cameroonian context.376In order to do so, we have conceived a model starting from a literature survey andadjusted it on the basis of an exploratory research (16 interviews). Methodologically,the observations from the experiment (134 respondents) are operationalized usingcorrelation and regression analyzes. The results indicate that, in the decision makingprocess, the links between overall quality of accounting information, the use ofaccounting information, the company's size and the perceived usefulness isstatistically significant.However, for the assessment of credit risk, the use of accounting information is notstatistically significant as a variable factor of its perceived usefulness. We observe asresults that, if accounting information is considered useful, it is rather in terms ofdecision making in terms of the evaluation of credit risk. Furthermore, it was foundthat in big corporations business high quality accounting information is perceived asuseful in both dimensions
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Morgan, Graham Jones. "The usefulness of accounting to trade unions." Thesis, University of Warwick, 1985. http://wrap.warwick.ac.uk/91031/.

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The objective of this dissertation is to analyse some important aspects of the issue of the usefulness of accounting to trade unions. This issue raises fundamental questions as to whether trade unions must plan for or simply represent the interests of employees in the modern business enterprise. The analysis presented suggests that trade union use of accounting information, within the business enterprise will be restricted so long as they pursue re-active, oppositional policies within a context established by management strategic planning practices and consequently will have little influence on events. Both a theoretical review of the principles of strategic planning and an examination of recent economic history shows that management do not plan to promote the interests of employees, and that managerial control of the strategic planning process is of vital importance. In consequence, I argue that the power latent in trade unions can only be harnessed if they reconceptualise their central 'organizing principles' around challenging management strategic planning prerogatives by developing an independent ability to plan. Previous research into the usefulness of information to trade unions has not recognized this planning requirement and has, in consequence, been highly restricted in perspective and has under estimated the usefulness of information to trade unions. The methodology of this thesis is qualitative. By collecting unstructured, in-depth data from a major case study, it has been possible not only to assess the usefulness of accounting information to trade unions, but also, crucially, to analyse it within the context of problems which trade unions confront in developing a constructive response to economic change.
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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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Sanders, D. Elaine. "The effect of information cost, source reliability, and individuating information on the perceived usefulness of summary information : a study in management accounting /." Full-text version available from OU Domain via ProQuest Digital Dissertations, 1995.

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Ngole, Shaban Juma. "Does IFRS improve the usefulness of accounting information in African capital markets?" Thesis, University of Leeds, 2012. http://ethos.bl.uk/OrderDetails.do?uin=uk.bl.ethos.581945.

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This thesis examines whether IFRS adoption improves the usefulness of accounting information in African capital markets. Consistent with the IASB (2010) conceptual framework which focuses on shareholders, I define usefulness as the increase in value relevance of earnings and book value of equity, asymmetric earnings timeliness and conditional conservatism and the predictive ability of earnings and cash flow. I use a relatively large sample of 347 firms listed in five African capital markets namely; Johannesburg, Nairobi, Cairo and Alexandria, Botswana and Casablanca Stock Exchanges. The thesis derives its motivation from the contemporary debate on fair value versus historical cost accounting, illiquidity of African markets and the adoption of IFRS in Africa. Although IFRS is widely adopted in Africa there are relatively few studies examining its usefulness. In Africa, capital markets are relatively small and illiquid (Smith et al., 2002 and Kenny and Moss, 1998), there are no sound IFRS enforcement mechanisms (Daske et al., 2011, Anandarajan and Hasan, 2010, World Bank, 2010a, and Prather-Kinsey, 2006), culture is secretive and conservative (Dahawy et al., 2002 and Gray, 1988) and many accounting systems are based on government or bank capital models of corporate governance (Chamisa, 2000). Since, IFRS characterized by fair value accounting principles requires liquid and active markets for its appropriate use (Ball, 2008) and focuses on market led principles of measurement and disclosures (Walker, 2010) it is unclear how useful it is to market participants in illiquid markets particularly African capital markets. The research objectives are fourfold; to examine whether IFRS increases (i) the information content of earnings and book value of equity as measured through the earnings response coefficient (ERC), the book value response coefficient (BRC) and adjusted R2 (ii) the asymmetric earnings timeliness and conditional conservatism as a measure of stewardship role of management to capital providers, (iii) the predictive ability of earnings and cash flow and (iv) to examine the conditioning roles of culture and legal origin on the above research sub-themes. The results are summarized as follows; (i) IFRS increases the valuation role of book value of equity and overall value relevance but not earnings. These findings are consistent with the IASB (2010) conceptual framework' focus on the statement of financial position rather than the statement of financial performance in financial reporting. The results are also consistent with prior studies such as Hung and Subramanyam (2007) and Francis and Schipper (1999) which document the declining (increasing) value relevance of earnings (book value of equity), (ii) IFRS is incrementally more value relevant in code law than common law countries and (iii) the secretive culture prevalent in African countries is associated with greater BRC (lower ERC) after IFRS Moreover, consistent with prediction, the results indicate that IFRS leads to reduced gains, loss, incremental loss and overall earnings timeliness. Also, common law earnings are timelier (untimely) in recognizing bad news (good news) than code law earnings. However, this asymmetric earnings timeliness decreases after IFRS adoption. Furthermore, the results indicate that a conservative culture is associated with greater (lower) gains (loss and incremental loss) recognition timeliness. In terms of earnings and cash flow predictability, IFRS results in reduced predictive ability of cash flow and earnings. Also, cash flow dominates earnings in predicting future cash flow. Conservative culture is associated with lower (greater) predictive ability of cash flow (earnings). Moreover, results do not support the contention that IFRS increases the predictive ability of earnings and cash flow more in common than code law countries. This is the first comprehensive study examining the decision usefulness (as defined by the IASB conceptual framework, 2010) of IFRS in Africa. The conclusion is that IFRS has not improved financial reporting in Africa.
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Karilainen, Miia. "Usefulness of Financial Accounting Information in Commercial Lending : By Banks in Sweden." Thesis, Karlstads universitet, Fakulteten för ekonomi, kommunikation och IT, 2014. http://urn.kb.se/resolve?urn=urn:nbn:se:kau:diva-32560.

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Recent research has focused more on the needs and usage of accounting information in favor of its investors. Hence, there has been less attention towards creditors’ information needs. Additionally, it has been criticized that accounting information has lost its relevance to its users (Francis & Schipper 1999; Hail 2013). As Allen and Cote (2005) stated, it is hard to make any improvements to financial reporting if creditors’ decision making behavior is not well investigated. Thus, the aim of this research is to narrow the gap between studies concerning the information needs and usefulness of accounting information among creditors and investors. In addition, the companies in Sweden are financing their operation by issuing debt rather than equity, which increases the importance to consider creditors’ information needs, and how useful accounting information is to them (Billings & Morton 2002; Ewing & Bhatia 2012). The data was collected through questionnaire surveys which were sent out to the branch managers of the biggest commercial banks in Sweden. The questionnaire was mainly based on questions that used five point likert-scale. Additionally, a few open questions were included. Overall, the results of this thesis indicate the consistency with recent research. The importance of accounting information is significant, and practically all three main statements; balance sheet, income statement and cash flow statement, can be regarded to be complementary. An obvious difference is in the usage of financial statements compared to other information sources, as respondents claim to use accounting information nearly all the time when other sources were significantly less used.
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Begkos, Christos. "Accounting and strategizing : medical managers' use of accounting information." Thesis, University of Manchester, 2016. https://www.research.manchester.ac.uk/portal/en/theses/accounting-and-strategizing-medical-managers-use-of-accounting-information(dcf7df7c-b4d4-4dd5-9dfb-4a732b6c4006).html.

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Accounting information can be instrumental to agents who strategize. Pluralistic settings are conducive to strategizing. Although the dynamics between accounting systems and strategic decision-making are well studied in the private sector, little is known about the relationship between accounting and strategizing in the pluralistic setting of healthcare. Hence, this study investigates medical managers' strategizing practices with accounting information (e.g. building cases for investment and taking on new business). Medical managers require, at least, some expertise with accounting to employ it effectively in strategizing. In consequence, the study also explores variation in medical managers' technical knowledge of costs and level of engagement with accounting information. Thus, this research answers the question of how medical managers strategize with accounting information. The study draws upon accounting and strategizing literature, which interrogates actors' strategizing practices (e.g. Paroutis & Pettigrew, 2007), the artefacts and tools that they mobilise while strategizing (e.g. Jarzabkowski et al., 2013) and how accounting and strategizing helps actors contextualize strategic objectives and accounting concepts (e.g. Jørgensen & Messner, 2010). In doing so, accounting and strategizing studies shift away from viewing strategy as a black box (Chua, 2007; Johnson et al., 2003). This study focuses on Clinical and Medical Directors; clinicians who have both medical and managerial responsibilities. This hybrid profession is increasingly important for health care organizations, however, in the past, clinicians' competence and engagement with accounting information has not been widespread (Llewellyn, 2001; Kurunmäki, 2004).The research uses a mixed methods approach to gather and analyse empirical data. Interviews were held with Clinical and Medical Directors at four selected Trusts that demonstrated a high level of engagement between finance professionals and clinicians at different organizational levels and across all clinical specialties (Department of Health, 2013). Documentary analysis examined the use of accounting information in business cases for investment, annual strategy plans and specialty reports. A survey explored the financial training, engagement and use of accounting information for the whole population of Clinical and Medical Directors of all NHS Trusts in England. The study finds that medical managers strategize via controlling, contesting and competing (C-C-C) practices. Specifically, they strategize with accounting information to control activity and expenditure, contest imposed costs, and compete, against others, for resources. In doing so, they embed accounting in business cases, bubble charts and performance reports, using these as artefacts and tools, to display the practical and general understandings of accounting which inform their strategizing practices. Thus, for pluralistic settings like healthcare, the study introduces a theoretical 'C-C-C' typology to the notion of strategizing and makes an empirical contribution to how actors strategize with accounting information.
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Al-Mubarak, Fuad. "The usefulness of corporate annual reports to investment analysts in Saudi Arabia." Thesis, University of Newcastle Upon Tyne, 1997. http://hdl.handle.net/10443/278.

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In a developing country such as Saudi Arabia where alternative sources of company information tend to be more limited in a quantity and quality, the role of corporate annual reports for investment activities assumes a much more dominant and prominent role than in the more advanced and economically developed countries. This study was undertaken to examine empirically the usefulness of corporate annual reports to investment analysts in Saudi Arabia and their role in the investment activities. Before undertaking the empirical investigation it was essential to provide a background of the economic and accounting environment under which the Saudi companies operate and investment activities being carried out. Three chapters are designed to fulfil this objective, these are Chapter 2,3 and 4. Chapter 5 is focused in reviewing the literature related to usefulness of financial information. This review is believed to be an important step in providing a framework for the empirical investigation. To achieve the main objective of this research which is to evaluate the importance of corporate annual reports to the investment analysts in Saudi Arabia, a questionnaire survey was carried out to obtain the investment analysts views of the annual reports, the importance they attached to them and the uses of these reports in their investment activities. The results of the survey are presented and discussed in chapters seven and eight. The statistical tests results show that Saudi Arabian investment analysts, despite the differences in their background characteristics, still regard corporate annual reports as the most important source of information for their investment activities. A summary of the main conclusions of the study, as well as a number of recommendations, are reported in the final chapter.
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Books on the topic "Usefulness and use of accounting information"

1

Benson, Vaughn Leon. A study of the usefulness of selected GAAP basis accounting information: And its actual use in the small privatecompany loan decision process. Ann Arbor: UMI, 1985.

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Downie, Nina. The use of accounting information in hotel marketing decisions. Oxford: Oxford Brookes University, 1996.

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Montgomery, A. Thompson. Financial accounting information: An introduction to its preparation and use. 3rd ed. Dubuque, Iowa: Kendall/Hunt Pub. Co., 1988.

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Omer, Thomas C. The use of accounting information in the measurement of effective corporate tax rates. [Urbana, Ill.]: College of Commerce and Business Administration, University of Illinois at Urbana-Champaign, 1989.

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Long, Catherine M. An evaluation of the Virginia land book and related records for their usefulness in providing rural land information. Blacksburg, Va: Virginia Polytechnic Institute and State University, College of Agriculture and Life Sciences, 1986.

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Kuai ji xin xi jue ce you yong xing yan jiu: Ji yu gong si zhi li shi jiao de si kao = Research on the usefulness of accounting information in decisions : based on corporate governance. Dalian Shi: Dongbei cai jing da xue chu ban she, 2008.

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Making sense of accounting information: A practical guide for understanding financial reports and their use. New York: Van Nostrand Reinhold Co., 1985.

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Haller, Leon. Making sense of accounting information: A practical guide for understanding financial reports and their use. [United States?]: 1st Books Library, 2003.

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Office, General Accounting. White House: Staff use of helicopters : report to Congressional requesters. Washington, D.C: U.S. General Accounting Office, 1995.

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Office, General Accounting. Forest service: Information on the Forest Service appeals system : briefing report to the Honorable Max Baucus, U.S. Senate. Washington, D.C: The Office, 1989.

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Book chapters on the topic "Usefulness and use of accounting information"

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Ouda, Hassan. "Accounting and Politicians: A Theory of Accounting Information Usefulness." In Practice-Relevant Accrual Accounting for the Public Sector, 255–306. Cham: Springer International Publishing, 2020. http://dx.doi.org/10.1007/978-3-030-51595-9_7.

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Christensen, Peter O., and Gerald A. Feltham. "Strategic Use of Private Investor Information in Equity Markets." In Economics of Accounting, 419–44. Boston, MA: Springer US, 2003. http://dx.doi.org/10.1007/978-1-4615-1133-5_12.

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Schredelseker, Klaus. "Is the Usefulness Approach Useful? Some Reflections on the Utility of Public Information." In Contemporary Issues in Accounting Regulation, 135–53. Boston, MA: Springer US, 2001. http://dx.doi.org/10.1007/978-1-4615-4589-7_8.

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Gee, Kenneth P. "Use of Information Theory to Isolate Substantial Variances." In Advanced Management Accounting Problems, 229–30. London: Macmillan Education UK, 1986. http://dx.doi.org/10.1007/978-1-349-18147-6_27.

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Gee, Kenneth P. "Use of Information Theory to Isolate Substantial Variances." In Advanced Management Accounting Problems, 293–95. London: Macmillan Education UK, 1986. http://dx.doi.org/10.1007/978-1-349-18147-6_45.

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Gee, Kenneth P. "Use of Information Theory to Isolate Substantial Variances." In Advanced Management Accounting Problems, 86–96. London: Macmillan Education UK, 1986. http://dx.doi.org/10.1007/978-1-349-18147-6_9.

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Hu, Guoqiang, Hui Lin, and Jason Zezhong Xiao. "Usefulness of accounting information to professional investors in an IFRS environment." In The Routledge Companion to Accounting in Emerging Economies, 105–20. 1 Edition. | New York: Routledge, 2020. | Series: Routledge companions in business, management and accounting: Routledge, 2019. http://dx.doi.org/10.4324/9781351128506-9.

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Kiziukiewicz, Teresa, and Elżbieta Jaworska. "The Impact of Behavioral Factors on the Decisive Usefulness of Accounting Information." In Neuroeconomic and Behavioral Aspects of Decision Making, 201–13. Cham: Springer International Publishing, 2017. http://dx.doi.org/10.1007/978-3-319-62938-4_13.

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Jalali, Amin. "Evaluating Perceived Usefulness and Ease of Use of CMMN and DCR." In Enterprise, Business-Process and Information Systems Modeling, 147–62. Cham: Springer International Publishing, 2021. http://dx.doi.org/10.1007/978-3-030-79186-5_10.

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Hermansen, John E., Anne Kristine Mølmen-Nertun, and Grunde Pollestad. "Operational Use of the Environmental Accounting and Information Software TEAMS at Hydro Aluminium Sunndal, Norway." In Environmental Management Accounting for Cleaner Production, 411–22. Dordrecht: Springer Netherlands, 2008. http://dx.doi.org/10.1007/978-1-4020-8913-8_23.

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Conference papers on the topic "Usefulness and use of accounting information"

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Fang-wen, Yang, Tian Miao, and Li Li. "Evaluate the usefulness of accounting information based on fair value measurement by fuzzy." In 2010 2nd IEEE International Conference on Information and Financial Engineering (ICIFE). IEEE, 2010. http://dx.doi.org/10.1109/icife.2010.5609437.

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Sancoko, Thesa Adi Purwanto, and Nadhira Aprilia. "SLEEKR Information System: Perceived Ease of Use and Usefulness." In 3rd International Conference on Vocational Higher Education (ICVHE 2018). Paris, France: Atlantis Press, 2020. http://dx.doi.org/10.2991/assehr.k.200331.147.

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Widiastuti, Harjanti, and Sri Rezki Hayati. "User’s Perceived Usefulness, Quality and Ease of Use of Internet Financial Reporting (IFR) on Their Intention to Use IFR for Investment Decision Making." In Proceedings of the 5th International Conference on Accounting and Finance (ICAF 2019). Paris, France: Atlantis Press, 2019. http://dx.doi.org/10.2991/icaf-19.2019.12.

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Turner, Elise H., and John Phelps. "Determining the usefulness of information from its use during problem solving." In the fourth international conference. New York, New York, USA: ACM Press, 2000. http://dx.doi.org/10.1145/336595.341990.

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Kahar, Azmen, Yunia Wardi, and Dina Patrisia. "The Influence of Perceived of Usefulness, Perceived Ease of Use, and Perceived Security on Repurchase Intention at Tokopedia.com." In Proceedings of the 2nd Padang International Conference on Education, Economics, Business and Accounting (PICEEBA-2 2018). Paris, France: Atlantis Press, 2019. http://dx.doi.org/10.2991/piceeba2-18.2019.20.

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van der Merwe, T. M., and M. E. van Heerden. "Ease of use and usefulness of webinars in an open distance learning environment." In the South African Institute for Computer Scientists and Information Technologists Conference. New York, New York, USA: ACM Press, 2013. http://dx.doi.org/10.1145/2513456.2513481.

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Nugroho, Mahendra Adhi, Patriani Wahyu Dewanti, and Budi Tiara Novitasari. "The Impact of Perceived Usefulness and Perceived Ease of Use on Student's Performance in Mandatory E-Learning Use." In 2018 International Conference on Applied Information Technology and Innovation (ICAITI). IEEE, 2018. http://dx.doi.org/10.1109/icaiti.2018.8686742.

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Murad, Dina Fitria, Nora Fitriawati, Imanuel Revelino Murmanto, Dwi Rahmania Noviani, and Sudido. "UX in Platform Use Behavior based on Perceived Ease of Use and Perceived Usefulness in Mutual Fund Investment Behavioral Intention." In International Conferences on Information System and Technology. SCITEPRESS - Science and Technology Publications, 2019. http://dx.doi.org/10.5220/0009909402990304.

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Chojnacka, Anna. "Use of information technology in managing the circulation of accounting documents." In 2008 1st International Conference on Information Technology (IT 2008). IEEE, 2008. http://dx.doi.org/10.1109/inftech.2008.4621637.

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Yudantara, I. Gede Agus Pertama, and I. Nyoman Putra Yasa. "Determinant Use of Behavior Online Shopping Information System." In 5th International Conference on Tourism, Economics, Accounting, Management and Social Science (TEAMS 2020). Paris, France: Atlantis Press, 2020. http://dx.doi.org/10.2991/aebmr.k.201212.058.

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Reports on the topic "Usefulness and use of accounting information"

1

Sarofim, Samer. Developing an Effective Targeted Mobile Application to Enhance Transportation Safety and Use of Active Transportation Modes in Fresno County: The Role of Application Design & Content. Mineta Transportation Institute, July 2021. http://dx.doi.org/10.31979/mti.2021.2013.

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This research empirically investigates the need for, and the effective design and content of, a proposed mobile application that is targeted at pedestrians and cyclists in Fresno County. The differential effect of the proposed mobile app name and colors on the target audience opinions was examined. Further, app content and features were evaluated for importance and the likelihood of use. This included design appeal, attractiveness, relevance, ease of navigation, usefulness of functions, personalization and customization, message recipients’ attitudes towards message framing, and intended behaviors related to pedestrian, cyclist, and motorist traffic safety practices. Design mobile application features tested included image aesthetics, coherence and organization, and memorability and distinction. Potential engagement with the mobile app was assessed via measuring the users’ perceived enjoyment while using the app. The behavioral intentions to adopt the app and likelihood to recommend the app were assessed. The willingness to pay for purchasing the app was measured. This research provided evidence that a mobile application designed for pedestrians and cyclists is needed, with high intentions for its adoption. Functions, such as Safety Information, Weather Conditions, Guide to Trails, Events for Walkers and Bikers, and Promotional Offers are deemed important by the target population. This research was conducted in an effort to increase active transportation mode utilization and to enhance the safety of vulnerable road users. The public, city administrators, transportation authorities, and policy makers shall benefit from the results of this study by adapting the design and the features that are proposed in this research and were found appealing and useful for the target vulnerable road user groups. The need of the proposed mobile application and its main functions are established, based on the results of this research, which propagates further steps of implementation by city administrators and transportation authorities.
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Venäläinen, Ari, Sanna Luhtala, Mikko Laapas, Otto Hyvärinen, Hilppa Gregow, Mikko Strahlendorff, Mikko Peltoniemi, et al. Sää- ja ilmastotiedot sekä uudet palvelut auttavat metsäbiotaloutta sopeutumaan ilmastonmuutokseen. Finnish Meteorological Institute, January 2021. http://dx.doi.org/10.35614/isbn.9789523361317.

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Climate change will increase weather induced risks to forests, and thus effective adaptation measures are needed. In Säätyö project funded by the Ministry of Agriculture and Forestry, we have summarized the data that facilitate adaptation measures, developed weather and climate services that benefit forestry, and mapped what kind of new weather and climate services are needed in forestry. In addition, we have recorded key further development needs to promote adaptation. The Säätyö project developed a service product describing the harvesting conditions of trees based on the soil moisture assessment. The output includes an analysis of the current situation and a 10-day forecast. In the project we also tested the usefulness of long forecasts beyond three months. The weather forecasting service is sidelined and supplemented by another co-operation project between the Finnish Meteorological Institute and Metsäteho called HarvesterSeasons (https://harvesterseasons.com/). The HarvesterSeasons service utilizes long-term forecasts of up to 6 months to assess terrain bearing conditions. A test version of a wind damage risk tool was developed in cooperation with the Department of Forest Sciences of the University of Eastern Finland and the Finnish Meteorological Institute. It can be used to calculate the wind speeds required in a forest area for wind damage (falling trees). It is currently only suitable for researcher use. In the Säätyö project the possibility of locating the most severe wind damage areas immediately after a storm was also tested. The method is based on the spatial interpolation of wind observations. The method was used to analyze storms that caused forest damages in the summer and fall of 2020. The produced maps were considered illustrative and useful to those responsible for compiling the situational picture. The accumulation of snow on tree branches, can be modeled using weather data such as rainfall, temperature, air humidity, and wind speed. In the Säätyö project, the snow damage risk assessment model was further developed in such a way that, in addition to the accumulated snow load amount, the characteristics of the stand and the variations in terrain height were also taken into account. According to the verification performed, the importance of abiotic factors increased under extreme snow load conditions (winter 2017-2018). In ordinary winters, the importance of biotic factors was emphasized. According to the comparison, the actual snow damage could be explained well with the tested model. In the interviews and workshop, the uses of information products, their benefits, the conditions for their introduction and development opportunities were mapped. According to the results, diverse uses and benefits of information products and services were seen. Information products would make it possible to develop proactive forest management, which would reduce the economic costs caused by wind and snow damages. A more up-to-date understanding of harvesting conditions, enabled by information products, would enhance the implementation of harvesting and harvesting operations and the management of timber stocks, as well as reduce terrain, trunk and root damage. According to the study, the introduction of information is particularly affected by the availability of timeliness. Although the interviewees were not currently willing to pay for the information products developed in the project, the interviews highlighted several suggestions for the development of information products, which could make it possible to commercialize them.
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