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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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Mikarsih, Ayu, Sofiati Wardah, and Surahman Hidayat. "Faktor-Faktor Yang Mempengaruhi Implementasi Sistem Informasi Akuntansi Berbasis Komputer Pada Kantor Pelayanan Pajak Pratama Mataram Timur." Jurnal Ilmiah Akuntansi dan Keuangan 9, no. 1 (January 24, 2020): 1–11. http://dx.doi.org/10.32639/jiak.v9i1.372.
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This study aims to determine the effect of infrastructure, human resources, perceived usefulness costs, and perceived ease of use on the Computerized Accounting Information System at KPP East Mataram. This type of research used in this research is associative research. Data collection techniques in this study used a questionnaire. The sample collection technique used is the nonprobability sampling method. The types of data in this study are primary and secondary data. The results of this study indicate that the variables of infrastructure, human resources, and perceived usefulness do not affect the implementation of computer-based accounting information systems, while the cost and perceived convenience significantly influence the implementation of computerized accounting information systems.
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Palea, Vera. "Fair value accounting and its usefulness to financial statement users." Journal of Financial Reporting and Accounting 12, no. 2 (September 30, 2014): 102–16. http://dx.doi.org/10.1108/jfra-04-2013-0021.
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Purpose – This paper aims to discuss fair value accounting and its usefulness to financial statement users. The European Commission has recently endorsed IFRS 13 on fair value measurement and is considering the endorsement of IFRS 9, which extends the use of fair value for financial instruments. Furthermore, fair value accounting has been under deep scrutiny because of its alleged role in the financial crisis. Therefore, the usefulness of fair value accounting is a key issue for standard setting purposes. Design/Methodology/Approach – This paper delineates the theoretical background for fair value accounting, it provides empirical evidence on its usefulness, it highlights some controversial issues and makes some proposals for standard setting discussion. Findings – Empirical research raises some doubts on fair value reliability. Furthermore, fair value accounting alone cannot provide information useful to evaluate stewardship. Historical cost is also needed. A dual measurement and financial reporting system could therefore deliver more complete and useful information to financial statement users. Practical implications – This paper provides the reader with a comprehensive picture of the main issues related to fair value accounting and contributes to the standard setting debate on the optimal measurement system. Originality/value – This paper reframes the debate on historical versus fair value accounting by explaining the reason why a dual measurement and reporting model should be implemented.
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Haruna, Sulaiman, and Normalini Md Kassim. "Willingness to Use Electronic Revenue Collection System." International Journal of Enterprise Information Systems 15, no. 4 (October 2019): 60–74. http://dx.doi.org/10.4018/ijeis.2019100104.
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The current study examines accounting staff willingness in state-owned tertiary institutions in Nigeria to use a e-revenue collection system. Specifically, e-collection training was employed as a moderating variable to explore its effect towards technology acceptance model (TAM). In accomplishing the above, a survey method was used by distributing a set of questionnaires to users of the e-collection system in nine state-owned tertiary institutions in Nigeria. The statistical results from the Partial Least Square-Structural Equation Modelling (PLS-SEM) analysis demonstrated that perceived usefulness, computer self-efficacy and attitude were all significant influences on the willingness to use. More so, e-collection training was found only to moderate the relationship between attitude and willingness to use. As such, it is recommended that the government needs to provide adequate training opportunities to encourage the use of technological devices among the accounting staff, most importantly, e-collection system training.
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Adhikara, MF Arrozi, Maslichah Maslichah, and Nur Diana. "Qualitative characteristics of accounting information in the belief revision of the users for the securities prospects in Indonesia Stock Exchange (IDX)." Journal of Economics, Business, & Accountancy Ventura 17, no. 1 (April 1, 2014): 91. http://dx.doi.org/10.14414/jebav.v17i1.269.
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The research attempts to reveal, in explanatory causality, the effect of the use of ac- counting information on the belief revision of stock selection for the security prospects in Indonesia Stock Exchange. The data were collected using survey on investment managers with individual unit analysis, through simple random sampling. They were analyzed using structural equation model (SEM). The result shows that there is posi- tive effect of the usefulness of accounting information on belief revision and return preferences; there is positive effect of the usefull of price information on belief revision and return preferences; there is positive effect of systematis risk on the usefulness of price information, and there is positive effect of belief revision on return preferences. This result also indicates negative effect of the usefulness of accounting information on the unsystematic risk; the negative effect of systematic risk on belief revision, as well as the negative effect of unsystematic risk on belief revision. Variables of unsystematic risk and belief revision are a mediating variable because it is increasing the effect and the relationships among variables. Yet, the use of price information is as a mediating because it lowers the effect between variables.The study also shows that accounting information is very useful because it contains value, relevan, reliabel, comparative information and has prospect in the future in decision making. Investment managers shlod be sophisticated, rational, prudent, and have risk preferences that can make a positive contribution in the advisory to investors.
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Setyowati, Elisabeth Octaviana Tri, and Agustini Dyah Respati. "PERSEPSI KEMUDAHAN PENGGUNAAN, PERSEPSI MANFAAT, COMPUTER SELF EFFICACY, DAN KEPUASAN PENGGUNA SISTEM INFORMASI AKUNTANSI." Jurnal Riset Akuntansi dan Keuangan 13, no. 1 (August 14, 2017): 63. http://dx.doi.org/10.21460/jrak.2017.131.281.
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This purpose of this research is to analyse the impact of perceived usefulness, perceived ease of use and computer self efficacy toward satisfaction of accounting information system users with a study at the coffee shops in Sleman Regency. The population was the employee of the coffee shops in Sleman Regency who were using accounting information system. The snowball sampling technique were used to select the sample. This research used primary data as the main data source. Instrument used in this research was a questionnaire. The data analysis method used was multiple regression analysis. The results showed that perceived usefulness and perceived ease of use had significant impact toward satisfaction of accounting information system users at the employee of the coffee shops in Sleman Regency. Contrary, computer self efficacy did not have significant impact toward satisfaction of accounting information system users at the employee of the coffee shops in Sleman Regency.Keywords: Accounting Information System Users’ Satisfaction, Perceived Usefulness, Perceived Ease Of Use, Computer Self Efficacy.Penelitian ini bertujuan untuk menguji pengaruh persepsi kemudahan penggunaan, persepsi manfaat dan computer self efficacy terhadap kepuasan pengguna sistem informasi akuntansi pada karyawan coffee shop di Kabupaten Sleman. Populasi yang diteliti adalah karyawan coffee shop yang memakai sistem informasi akuntansi. Teknik pengambilan sampel dalam penelitian ini menggunakan pendekatan non-probability sampling, yaitu dengan cara snowball sampling. Data yang digunakan bersumber dari data primer. Teknik pengumpulan data yang digunakan adalah kuesioner. Teknik analisis data yang digunakan adalah analisis deskriptif dan analisis regresi berganda. Hasil penelitian menunjukkan bahwa persepsi kemudahan penggunaan persepsi dan manfaat berpengaruh signifikan terhadap kepuasan pengguna sistem informasi akuntansi pada karyawan coffee shop di Kabupaten Sleman. Sebaliknya, computer self efficacy tidak berpengaruh signifikan terhadap kepuasan pengguna sistem informasi akuntansi pada karyawan coffee shop di Kabupaten Sleman.Kata kunci: Kepuasan Pengguna Sistem Informasi Akuntansi, Persepsi Kemudahan Penggunaan, Persepsi Manfaat, Computer Self Efficacy
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Ciuhureanu, Alina. "Management Accounting–Managerial Obligation or Need." Land Forces Academy Review 23, no. 4 (December 1, 2018): 282–87. http://dx.doi.org/10.2478/raft-2018-0035.
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Abstract As a managerial tool, accounting is put in the service of management, ensuring the link between the operational system and the entity’s administrating management system. In an economic context with radical and often unexpected changes, we feel that there is a constant need to improve the use of management accounting information for management based on coherent development programs combined with the regulations in force to harness the potential of the organization, the benefits it can use and minimize risks through more coordination, dynamism, and reasoning. The paper highlights that the management accounting system is involved in the internal management of the entity and provides vital information to managers in several interconnected areas: forecasting, cost calculation and analysis, coordination, decision-making, control, evaluation. Starting from the aspects that highlight the necessity and usefulness of management accounting information for management, through the selective research carried out on a sample of 301 entities, we aimed to analyze the opportunity of providing information through the management accounting system, with a series of conclusions based on the associations established.
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Huang, Zhen, and Simon Gao. "The usefulness of derivative disclosures for investment decision-making." Journal of Chinese Economic and Foreign Trade Studies 7, no. 3 (October 6, 2014): 173–92. http://dx.doi.org/10.1108/jcefts-02-2015-0009.
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Purpose – The purpose of this study is to examine the usefulness of derivative disclosures from the perspective of Chinese institutional investors in relation to their investment decision-making. Design/methodology/approach – This study uses semi-structured interviews with 21 institutional investors based in China including 10 funds managers and 11 professional analysts. Findings – This study finds that the information on the use of derivatives disclosed by listed companies in China is generally perceived to be useful to Chinese institutional investors (e.g. funds managers and professional analysts) in facilitating their investment decisions, although such information is generally thought to be less significant compared to other fundamental financial information such as assets, liabilities and profits/losses. It also finds that the current provisions of derivatives-related information by Chinese listed companies are largely unsatisfied primarily because of insufficient information and the lack of timely disclosures. Furthermore, it finds that the accounting and reporting policies currently imposed in China appear to be little understood by Chinese investors. Research limitations/implications – This study has its own limitations due to the approach of interviews with a relatively small sample from only two investment firms in China. Practical implications – The findings from the study provide a number of policy implications for derivatives regulators and accounting standards setters. Originality/value – This study is the first study of its kind to investigate the perceptions of Chinese institutional investors on the usefulness of derivatives reporting and disclosures with the use of interview research method.
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Aditya, I. Made Fery, and I. Made Pande Dwiana Putra. "Persepsi Manfaat, Persepsi Kemudahan, Norma Subjektif, Kualitas Informasi dan Minat Penggunaan: Studi pada Pengguna E-commerce." E-Jurnal Akuntansi 31, no. 5 (May 25, 2021): 1318. http://dx.doi.org/10.24843/eja.2021.v31.i05.p18.
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E-commerce is a general concept in the process of buying and selling products or services through the internet network. The Technology Acceptance Model theory explains the factors that influence the behavior of users of information systems, The purpose of this study is to obtain empirical evidence of the effect of perceived usefulness, perceived ease of use, subjective norms, and quality of information on interest in using e-commerce. This research was conducted on all active college students majoring in Accounting class 2016 at the Faculty of Economics and Business, Udayana University, totaling 115 college students. The sampling method used in this study was saturated sampling and the data analysis technique in this study used multiple linear regression analysis. Based on the analysis conducted, it was found that perceived usefulness, perceived ease of use, subjective norms and quality of information had a positive effect on the interest in using e-commerce.
Keywords: Perceived Usefulness; Perceived Ease Of Use; Subjective Norms; Information Quality; E-Commerce.
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Stainbank, Lesley, and Kerry-Lee Gurr. "The use of social media platforms in a first year accounting course." Meditari Accountancy Research 24, no. 3 (August 8, 2016): 318–40. http://dx.doi.org/10.1108/medar-08-2015-0051.
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Purpose The purpose of this exploratory study is to describe the use of social media platforms in a first-year accounting course at a South African university and provide evidence on whether students found these social networking sites useful. Design/methodology/approach The study uses survey research to determine students’ usage of two social media platforms (Facebook and Twitter) and their perceptions of these platforms’ usefulness in a first-year accounting course. Findings The study found that the time spent on the two social media platforms does not detract from the time spent on preparation for the first-year accounting course. Students’ perceptions on the usefulness of these platforms showed support by all students for using social media to provide career information, but not all students perceived the platforms to be useful for communication and teaching and learning. While no statistically significant differences were found in the students’ responses based on gender, a number of statistically significant differences were found when the results were analysed according to language. Students whose home language was not English found the two social media platforms more useful for some aspects of communication, teaching and learning and for career guidance than English-speaking students. Research limitations/implications The questionnaire was only administered to students on one campus who had actually accessed the social media platforms. Therefore, the results are not generalisable beyond this study. Practical implications The study shows that students whose home language is not English perceived the platforms more useful for communication, some teaching and learning aspects and for career guidance in a first-year accounting course. This may be helpful to other accounting teachers faced with student disruptions, large classes or high numbers of international students whose first language is not English, and who need to communicate with all their students. Originality/value The study adds to the discourse on the usefulness of social media platforms in a tertiary education setting, and more particularly, in a first-year accounting course in South Africa.
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Birt, Jacqueline L., Kala Muthusamy, and Poonam Bir. "XBRL and the qualitative characteristics of useful financial information." Accounting Research Journal 30, no. 01 (May 2, 2017): 107–26. http://dx.doi.org/10.1108/arj-11-2014-0105.
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Purpose eXtensible Business Reporting Language (XBRL) is an internet-based interactive form of reporting language that is expected to enhance the usefulness of financial reporting (Yuan and Wang, 2009). In the UK and the USA, XBRL is mandatory, and in Australia, it is voluntarily adopted. It has been reported that in the not too distant future, XBRL will be the standard format for the preparation and exchange of business reports (Gettler, 2015). Using an experimental approach, this study assesses the usefulness of financial reports with XBRL tagged information compared to PDF format information for non-professional investors. The authors investigate participants’ perceptions of usefulness in relation to the qualitative characteristics of relevance, understandability and comparability. Design/methodology/approach This paper uses an experimental approach featuring a profit-forecasting task to determine if participants perceive XBRL-tagged information to be more useful compared to PDF-formatted information. Findings Results reveal that financial information presented with XBRL tagging is significantly more relevant, understandable and comparable to non-professional investors. Originality/value The authors address a gap in the literature by examining XBRL usefulness in Australia where XBRL adoption will be mandated within the not too distant future. Currently, the voluntary adoption of XBRL by preparers and users is low, possibly, because of a lack of awareness about XBRL and its potential benefits. This study yields significant implications for the accounting regulators in creating more awareness on the benefits of using XBRL and to create an impetus for XBRL adoption.
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Dolinšek, Tatjana, Polona Tominc, and Andreja Lutar Skerbinjek. "Users’ Perceptions on Internet Financial Reporting." Organizacija 47, no. 4 (November 1, 2014): 254–66. http://dx.doi.org/10.2478/orga-2014-0019.
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Abstract Background and Purpose: The objective of this research was to explore the perceptions of the users regarding Internet financial reporting practices in Slovenia. With this research, we wanted to determine what the perceptions of the users are regarding the reliability, credibility, usefulness and sufficiency of online accounting information and how their expectations regarding the content of accounting information differ from the actual situation. Design/ Methodology/ Approach: This research has two parts: in the first part, we summarised the actual situation regarding publishing of internet financial reporting on a sample of large companies in Slovenia (n=110) while, in the second part, we conducted a survey with which we assessed the expectations of users as regards of accounting information (n=127). We then compared users’ expectations with the actual situation, analysed by evaluation of 110 websites of Slovene companies. Results: In the research we found that 52.6% of companies publish their accounting information on their websites and that on average 40.2% of users actually make use of this information We found that users have evaluated all four of characteristics: reliability, credibility, usefulness and sufficiency above average, whereby they evaluated usefulness with the highest grade and sufficiency with the lowest. Conclusion: The results of this research can offer companies a feedback on users’ expectations, particularly in cases where these expectations are greater than the actual situation. We have determined that users generally want information that indicates the financial status of a company (such as the Rating Report and data on the company’s liquidity), as these information are currently expected by users but available information do not meet their need in full.
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Mega Wijaya, Petra Surya. "PENGUJIAN MODEL PENERIMAAN TEKNOLOGI INTERNET PADA MAHASISWA." Jurnal Riset Akuntansi dan Keuangan 1, no. 1 (February 1, 2005): 51. http://dx.doi.org/10.21460/jrak.2005.11.112.
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The rapid growth of investment in information technologt by orgoniza tions worldwide has made user acceptance an increasingly criticol technologt implementation and *orogr*rnt issues. User"icceptance has received fairly extensive attention from previous studies, particularly those involving dffirent technologies, user populations, and/or organizationalcontexts. The Technologt Acceptance Model @M is amongmost influential research models to determine information systems/information technologt use. The objective of thk study is to assess the TAM in world-wide-web usage. Data were collected from 127 undergraduate accounting students in Duta Wacana Christian (Jniversity-Yogyakarta and were tested using the structural equation modeling approach. The results of the study showed that, even though goodness of fit the model is not very well, there are significant coruelations among the perceived ease of use variable against perceived usefulness andattitude variable, perceived usefulness variable against attitude and behavior intention to use, attitude variable against behavior intention to use, and behavior intention to use variable against behavior to use. Implications of the future research areos ore discussed.Keywords: Perceived ease of use, perceived usefulness, attitude, behavior intention to use, behavior to use, TAM, SEM.
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Pramuka, Bambang Agus, and Margani Pinasti. "Does Cloud-Based Accounting Information System Harmonize the Small Business Needs?" Journal of information and organizational sciences 44, no. 1 (June 25, 2020): 141–56. http://dx.doi.org/10.31341/jios.44.1.6.
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Cloud technology is now becoming a valuable resource, as it provides cost-saving business technology. Businesses exist to earn a profit by keeping their capital and expenses low. In an attempt to address the issue, this study employs structural equation model to complement literature on users' technology acceptance behavior. The framework of the study was based on the technology acceptance model (TAM) to better understand the adoption of cloud computing by small businesses owners. This study looks at the perception and attitudes of small businesses (SMEs) towards cloud technology based accounting information systems, therefore, their intention to adopt the technology. Result support the view that perceived usefulness, ease of use and credibility positively influenced SMEs' attitudes towards cloud-based accounting information systems and therefore their intention to adopt the technology. The result enhances literature in the field of cloud-based accounting systems for small businesses.
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Mohd Said, Ridzwana, Maliah Sulaiman, and Nik Nazli Nik Ahmad. "Environmental information usefulness to stakeholders: empirical evidence from Malaysia." Social Responsibility Journal 10, no. 2 (May 27, 2014): 348–63. http://dx.doi.org/10.1108/srj-10-2012-0131.
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Purpose – The present study aims to examine the effect of environmental information on fund managers’ investment and bank officers’ lending decisions. Specifically, it looks at the effect of qualitative and quantitative forms of environmental information to their decisions. Design/methodology/approach – Drawing from the normative pressure of institutional theory, the study seeks to identify the extent to which education and professional networks influence investment and lending decisions of fund managers and bank officers. A laboratory experiment was used to collect the data. Twenty-three subjects volunteered in each experimental group, totalling 69 responses from fund managers and bank officers. The subjects were Master of Administration (MBA) students in universities located in Selangor and Kuala Lumpur, Malaysia, to proxy for real practitioners. Findings – The results reveal that fund managers and bank officers do not incorporate environmental information in their investment and lending decisions. Thus, the normative pressure of institutional theory is supported. Research limitations/implications – Acknowledging the limitations of data generalisability using student surrogates, future research utilising real practitioners is proposed. Practical implications – Recognising the importance of environmental information to be incorporated in investment and lending decisions of these major stakeholders, the results suggest universities, professional bodies and companies need to raise awareness concerning the importance and relevance of environmental information in various decisions. Originality/value – The study offers some preliminary insights into the use of environmental information by fund managers and bank officers in Malaysia.
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Parsons, Linda M. "The Impact of Financial Information and Voluntary Disclosures on Contributions to Not-For-Profit Organizations." Behavioral Research in Accounting 19, no. 1 (January 1, 2007): 179–96. http://dx.doi.org/10.2308/bria.2007.19.1.179.
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This study uses a field-based experiment combined with a follow-up laboratory experiment to investigate whether accounting information reduces perceived uncertainty about nonprofit operations. Potential donors were sent, via a direct mail campaign, fundraising appeals containing varying amounts of financial and nonfinancial information in order to determine whether individual donors are more likely to contribute when accounting information or voluntary disclosures are provided. Participants in a lab experiment were asked to assess the usefulness of the different versions of the fundraising appeals. A logistic regression provides evidence that some donors who have previously donated use financial accounting information when making a donation decision. The results are inconclusive regarding whether donors use nonfinancial service efforts and accomplishments disclosures to determine whether and how much to give, but participants in the lab experiment judged the nonfinancial disclosures to be useful for making a giving decision.
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Izzati, Rosyida Rahma, Nur Saydul Muntiah, and Nurul Hidayah. "An Analysis of Factor That Influence the Interests in Behaviors of Using Accounting Information Systems Based on E-Commerce." Jurnal AKSI (Akuntansi dan Sistem Informasi) 5, no. 1 (May 7, 2020): 1–5. http://dx.doi.org/10.32486/aksi.v5i1.424.
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This study aims to analyze: 1) the influence of attitude on behavioral interest, 2) the influence of subjective norms on behavioral interest, 3) the influence of perceptual behavioral control on behavioral interest, 4) the influence of ease use of perception on behavioral interest and 5) the influence of the usefulness of perception on behavioral interest. There are 160 respondents in this study. They are the users of accounting information systems based on e-commerce. This study uses multiple linear regression research methods. Based on the results of the instruments can be seen that all items are valid and reliable statement. The results of the study showed that: 1) there is an influence of attitude on behavioral interest, 2) there is an influence of subjective norms on behavioral interest, 3) there is an influence of perceptual behavior control on behavioral interest, 4) there is an influence of ease of use of perception of behavioral interest and 5) there is an influence of usefulness of perception on behavioral interest.
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Agriyanto, Ratno, Abdul Rohman, Dwi Ratmono, and Imam Ghozali. "Accrual based accounting implementation: An approach for modelling major decisions." Risk Governance and Control: Financial Markets and Institutions 6, no. 4 (2016): 531–39. http://dx.doi.org/10.22495/rgcv6i4siart12.
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Over the last three decades the main issues of implementation of accrual based accounting government institutions in Indonesia. Implementation of accrual based accounting in government institutions amid debate about the usefulness of accounting information for decision-making. Empirical study shows that the accrual based of accounting information on a government institution is not used for decision making. The research objective was to determine the impact of the implementation of the accrual based accounting to the accrual basis of accounting information use for decision-making basis. We used the survey questionnaires. The data were processed by SEM using statistical software WarpPLS. The results showed that the implementation of the accrual based accounting in City Government Semarang has significantly positively associated with decision-making. Another important finding is the City Government officials of Semarang have personality, low tolerance of ambiguity is a negative effect on the relationship between the implementation of the accrual based accounting for decision making.
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Syamsu, Zulfati imani. "Continuance Intention Customer Analysis On Online Accounting Software Usage." Journal of Sosial Science 1, no. 5 (November 25, 2020): 266–71. http://dx.doi.org/10.46799/jsss.v1i5.65.
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Software as a Service (SaaS) is a variant of technology products that are now loved by both personal and business users. SaaS is a software product variant that can be used directly by users, without the need for complicated installation. In the realm of accounting itself, there have been many emerging accounting softwares ranging from those that are offline to online, one of which is Jurnal.id. Jurnal.id is a SaaS platform that presents a variety of digital accounting products that are designed to simplify and accelerate the process of bookkeeping business. This study aims to examine customer continuance intentions on the use of Jurnal.id online accounting software. The variables in this study consisted of perceived usefulness, information quality, service quality system quality, satisfaction, and continuance intention. The population in this study are the users of Jurnal.id Online Accounting Software in the Greater Jakarta area. The sample in this study amounted to 300 people obtained using the Hair Formula. This study uses the Structural Equation Model (SEM) approach using Partial Least Square (PLS) software, the SMART-PLS software version 3.3.2. The results showed that perceived usefulness, system quality, and service quality had a positive effect on satisfaction using Jurnal.id's online accounting software. Simultaneously Satisfaction has a positive effect on continuance intention. However, Information quality does not have a positive effect on satisfaction using online accounting software Jurnal.id
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Ahmed Haji, Abdifatah. "Trend of hidden values and use of intellectual capital information." Accounting Research Journal 29, no. 1 (May 3, 2016): 81–105. http://dx.doi.org/10.1108/arj-08-2013-0052.
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Purpose The purpose of this study is to primarily examine the trend of hidden values and use of intellectual capital (IC) information narratives of leading Malaysian companies in the context of the recent financial crisis. The study then assesses the implications of IC information on a firm’s market value. Design/methodology/approach It examines the trend of hidden values and the corresponding role of IC information releases through analyses of archival data retrieved from Bloomberg and corporate annual reports of 153 firm-year observations across a three-year period (2008-2010). Various statistical and econometric data analyses were performed to examine the aforementioned exercises. Findings This study documents four main findings. First, the results show a significantly widening gap between market and book values during the financial crisis, with the market values consistently higher than the book values in all three years. Second, the hidden values significantly increased over time, with the increase becoming substantially higher in the years corresponding to the tail-end of the crisis. Third, the findings indicate that an increase in the hidden values results in a simultaneous increase in IC disclosures, with firms using IC information to inform and reflect their hidden values. Finally, it is shown that the overall amount of IC disclosures, and in particular human capital information, has a significant positive association with hidden values and, consequently, the market value of the companies. Practical Implications For IC researchers, the study shows the existence of a substantial amount of hidden values in the corporate landscape; thus, there is a need to actually uncover the pattern and creation of hidden values within firms through action research. For businesses, the study reveals the importance of releasing IC information narratives to a firm’s value creation process. The results are also important for policymakers in promoting integrated corporate reporting framework to report IC resources of a firm, perhaps a policy extending the recent mandatory requirement of corporate social responsibility (CSR) reporting in Malaysia. Originality/value This study presents a rare empirical assessment of the trend of hidden values and use of IC information narratives in the context of a recession. The findings can benefit companies and regulators in getting to know a growing level of hidden values – as well as the usefulness of IC information.
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Bourmistrov, Anatoli. "Mental models and cognitive discomfort." Pacific Accounting Review 29, no. 4 (November 6, 2017): 490–511. http://dx.doi.org/10.1108/par-11-2016-0109.
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Purpose The purpose of the study is to examine whether public servants as users of accounting information are responsive to changes in the content of an accounting report and, if so, how responsive they are. Design/methodology/approach The study applies a theoretical framework, linking accounting information and accounting use by focusing on users’ “mental models”. The empirical context for the study is a municipality located in Northwest Russia. Three public servants were followed over several days for the purpose of studying their use of a formal accounting report. Later, those users were also presented with a different version of the same accounting report that was re-constructed by the researcher based on normative accounting theory. The study documents the responses of public servants and presents those in a narrative form. Findings The study reveals that though the original formal financial accounting report is extensively used, the public servants mostly reject the usefulness of the modified version of the report. The modified accounting report puts public servants in a “discomfort” zone, where the users’ mental models come in conflict with the information in the modified report. Following that, the study uncovers that the use of the traditional accounting report is based on three different mental models developed by users over time and guiding the use of accounting. Those mental models are described by three metaphors: “balanced matrix”, “water tank” and “fair rules”. Originality/value There is an unreasonable expectation that change in the public sector accounting system from cash toward accrual information will improve the quality of decision-making by public servants. The claim needs evidence that change in the accounting information supply will actually lead to change in information use. The paper demonstrates that change in use requires more substantial change in the users’ mental models. This change is difficult, time-demanding and requires the development of tailor-made training programs. The paper is also a response to van Helden’s (2016) call for more observational studies that can give a more accurate picture of use.
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Wibowo, Karno Pandu. "Kegunaan Informasi Akuntansi dalam Pengambilan Keputusan Internal oleh Unit Akuntansi Kuasa Pengguna Anggaran (UAKPA)." Indonesian Treasury Review Jurnal Perbendaharaan Keuangan Negara dan Kebijakan Publik 2, no. 4 (December 20, 2017): 73–91. http://dx.doi.org/10.33105/itrev.v2i4.39.
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This study aims to determine the usefulness level of accounting information (on cash basis and accrual basis) in central goverment agencies internal decision-making process. In addition, this study also aims to determine the influence of the organization’s external factors, the organization's internal factors and Individual Actor’s Characteristic Related Factors on the level of use of accounting information in central goverment agencies internal decision making.The research show that level of accrual accounting information use in the context of internal decision making is high. In addition it showed differences between level of cash-based accounting information use and accrual-based accounting information use. This study also addressed that the organization’s external factors, the organization's internal factors and individual actor’s characteristic related factors significantly influence both level of accounting information use on cash basis and accrual basis in the internal decision-making. Except for the organization’s external factors did not significantly affect the level of accrual accounting information use in the internal decision-making. Abstrak Penelitian ini bertujuan untuk mengetahui tingkat kegunaan informasi akuntansi (berbasis kas dan akrual) dalam proses pengambilan keputusan internal Unit Akuntansi Kuasa Pengguna Anggaran (UAKPA). Selain itu penelitian ini juga bertujuan untuk mengetahui pengaruh faktor eksternal organisasi, faktor internal organisasi dan faktor karakteristik individu pengguna terhadap tingkat penggunaan informasi akuntansi dalam pengambilan keputusan internal Unit Akuntansi Kuasa Pengguna Anggaran (UAKPA).Temuan peneliti menunjukan bahwa tingkat penggunaan informasi akuntansi berbasis akrual tinggi dalam rangka pengambilan keputusan internal. Selain itu penelitian menunjukan adanya perbedaan tingkat penggunaan antara informasi akutansi berbasis kas dan informasi akutansi berbasis akrual. Penelitian juga menujukan bahwa faktor eksternal organisasi, faktor internal organisasi dan faktor karakteristik individu pengguna berpengaruh signifikan terhadap tingkat penggunaan informasi akuntansi (berbasis kas dan akrual) dalam pengambilan keputusan internal. Kecuali untuk faktor eksternal organisasi tidak berpengaruh signifikan terhadap tingkat penggunaan informasi akuntansi akrual dalam pengambilan keputusan internal.
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Lisowsky, Petro. "Inferring U.S. Tax Liability from Financial Statement Information." Journal of the American Taxation Association 31, no. 1 (March 1, 2009): 29–63. http://dx.doi.org/10.2308/jata.2009.31.1.29.
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Abstract: Using a multi-year matched tax return-financial statement data set, this study builds empirical models that infer U.S. tax liability on the corporate tax return from publicly available financial statement disclosures, including those of Statement on Financial Accounting Standards No. 109, Accounting for Income Taxes. Results show that current U.S. tax expense, the tax benefit from stock options, current-year tax cushion accrual, consolidation book-tax differences, and R&D are informative in inferring actual tax, while intraperiod tax allocation is not. Additionally, the sign of pretax book income and the existence of net operating loss carryforwards are useful partitioning variables in estimating actual tax. In general, for every dollar of current U.S. tax expense reported on the financial statements, approximately $0.70 is reported in U.S. tax liability on the tax return. The models are validated using a holdout sample, providing support for the notion that public parties can reliably use these results to estimate a firm's tax position. Additional tests reveal a hierarchy of subsamples that researchers may employ when maximizing the usefulness of tax-related disclosures in inferring U.S. tax liability.
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Klaus, Tim, Tibor Gyires, and H. Joseph Wen. "The use of Web-based information systems for non-work activities: An empirical study." Human Systems Management 22, no. 3 (July 13, 2003): 105–14. http://dx.doi.org/10.3233/hsm-2003-22302.
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Much of research has applied the Task-Technology Fit (TTF) model and the Technology Acceptance Model (TAM) to organizational information systems (OIS) for work-related activities. The Web essentially is a large information system (IS) and is often used for non-work activities. Yet, few studies have related the TTF model and the TAM to the use of Web-based information systems for non-work activities. This paper synthesizes TTF and TAM models and tests whether they are applicable to the Web. The results show that the TAM applies very well to predict the Web user's performance, but the TTF model just produces a weak relationship. The study suggests that the performance of the Web users can be improved through (1) improving the perceived usefulness, (2) improving the perceived ease of use, and (3) having a more aligned task-technology fit.
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Sormunen, Nina. "Bank officers’ perceptions and uses of qualified audit reports." Qualitative Research in Accounting & Management 11, no. 3 (September 23, 2014): 215–37. http://dx.doi.org/10.1108/qram-04-2012-0013.
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Purpose – The purpose of this study is to provide insights into the perceptions and uses of qualified audit reports in financial statements of small- and medium-sized enterprises (SMEs). As there is a long-standing debate on the usefulness of auditor’s going-concern reports, this study aims to provide insights into the factors that affect how banks perceive and use going-concern reports. Design/methodology/approach – Semi-structured interviews with bank officers were conducted. Findings – The study findings demonstrated that bank officers considered that the going-concern report provided information, although they did not regard the information as being particularly useful. The main factors affecting the usefulness of information are use of other information sources and bank officers’ perceptions of auditing. Other factors are also presented and discussed in the current research paper. Practical implications – Regulators have taken the action to improve the auditor’s reporting model, and the findings provided by this study are important because they provide a deeper understanding of the perceptions and uses of audit reports from smaller companies. The study also contributes knowledge about the role of audit reports in the context of SMEs finance. Originality/value – This is one of the first studies to use a qualitative approach to examine factors that affect the use of going-concern reports.
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Cohen, Jeffrey, Lori Holder-Webb, Leda Nath, and David Wood. "Retail Investors’ Perceptions of the Decision-Usefulness of Economic Performance, Governance, and Corporate Social Responsibility Disclosures." Behavioral Research in Accounting 23, no. 1 (January 1, 2011): 109–29. http://dx.doi.org/10.2308/bria.2011.23.1.109.
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ABSTRACT: Academic literature and the business press have placed increased attention on the corporate disclosure of nonfinancial information. This study uses a survey of 750 retail investors to examine perceptions about indicators of economic performance, corporate governance policies and performance, and corporate social responsibility. Survey results indicate that retail investors currently are most concerned with economic performance information, followed by governance, and then corporate social responsibility information. Those respondents who currently hold socially responsible investments use more of all three types of nonfinancial information than respondents who currently do not hold socially responsible investments. Further, retail investors clearly prefer to obtain information about corporate social responsibility information from a third-party source and governance information from an audited or regulated document, while they use both sources to garner information about indicators of economic performance. Respondents expressed an interest in increasing their use of nonfinancial information in the future. When respondents were asked to indicate the specific types of information they had the greatest interest in using in the future, economic performance indicators such as market share, customer satisfaction, and product innovation information were predominant.
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Gonçalves, Márcio Augusto, Reynaldo Maia Muniz, Márcia Mascarenhas Alemão, and Lucas Maia dos Santos. "Modes of governance and the use of cost information: a comparative study between Brazilian and British hospitals." Corporate Ownership and Control 7, no. 4 (2010): 365–79. http://dx.doi.org/10.22495/cocv7i4c3p2.
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Cost information can be considered an important tool to benchmarking, planning and control, improving the management of expenditures, mainly in a public institution that are known by having scarce resources. This study was carried out to investigate different modes of governance within Brazilian and British hospitals and the usefulness of cost information in terms of managerial plannig and control. The research was conducted by cross cultural analysis, using several statistical methods for measuring organisation characteristics, seeking to gain a deeper understanding of the profile of both hospitals and respondents. This study showed the dominance of hierarchy and clan as being the most relevant modes of governance in Brazilian and British hospitals. This discussion is relevant considering the congruence level of goals and the ambiguity level of performance measurement. Also, it defines which form of governance is more predominant. The exploratory and quantitative survey methods were used to test the research questions. After conducting a survey using a structured questionnaire, semi-structured interviews with middle managers at chosen case study hospitals were undertaken. In the cases analyzed, it was possible to identify a significant difference between the use of cost information in hospitals, allowing inferences between different modes of governance. The lack of studies about the use of cost information in planning and control regarding public hospitals impedes any other comparison or assessment considering empirical data. One of the objectives of this paper was to generate initial material for future researchers. Besides, the knowledge about the current scenario of the usefulness of cost information mainly in planning and control is relevant when associated with modes of governance.
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Ahmed, Ahmed H., Ghassan H. Mardini, Bruce M. Burton, and Theresa M. Dunne. "Is internet reporting useful? Evidence from Egypt." Journal of Applied Accounting Research 19, no. 4 (November 12, 2018): 574–91. http://dx.doi.org/10.1108/jaar-03-2017-0042.
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Purpose The purpose of this paper is to explore the views of 18 users and preparers regarding the corporate internet reporting (CIR) practices of companies listed on the Egyptian Stock Exchange (EGX). Design/methodology/approach A decision-usefulness theoretical framework is used as a lens for the study, in order to shed light on: internet infrastructure and its use for disclosure purposes in Egypt; the benefits of and trends in practices relating to CIR in Egypt; how the information presented accords with the qualitative characteristics of “usefulness” set out in the IASB’s conceptual framework of 2010; and the potential economic consequences of CIR. Findings The results indicate reasonable satisfaction with internet infrastructure in Egypt. The interviewees are intensive users of the internet, including accessing electronic sources of corporate information, but the perception remains of hard copy financial reports as the most important source of disclosure. With the exception of verifiability, the majority of respondents viewed CIR as having a (potentially) positive impact on the qualitative characteristics of accounting information as set out in the IASB framework. Research limitations/implications The use of the interview method is subject to some limitations. These include: the perceived lack of anonymity, which may restrict the extent to which participants speak honestly or openly about the topic being investigated; the non-standardisation of responses – which can result in the inability to make systematic generalisations; and interviewees’ perceptions being influenced by events which have taken place prior to the discussion. Practical implications This research provides substantive insights for policy makers about the current attitudes of interested parties concerning CIR in Egypt. Originality/value This study contributes to our knowledge in a number of ways, as it provides up-to-date evidence of interested parties’ views concerning CIR practices and it indicates how CIR has affected the quality of financial information disclosure practices. Moreover, this study extends prior research on the use of the internet as a disclosure channel by considering a different empirical site, namely Egypt, and also by adopting a different theoretical framework.
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Rozhelyuk, Viktoriya, and Vita Semaniuk. "Philosophical approaches to understanding accounting information in a post-industrial society." Herald of Ternopil National Economic University, no. 4(98) (February 20, 2021): 197. http://dx.doi.org/10.35774/visnyk2020.04.197.
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Introduction. Post-industrial society is characterized by new requirements for economic information provided by the accounting system. The transformation of the understanding of the essence of economic information in modern conditions is associated with a number of important factors. Therefore, the study of these factors, as well as the corresponding changes in the characteristics and perception of economic information is an important area of research.Objective. The purpose of the article is to substantiate the approaches to the interpretation of information as a process of programmatic generation of reality in terms of information modelling of economic and social phenomena.Methods. The following approaches are used for this purpose: entropic, algorithmic, combinatorial, which provide quantitative determination of the complexity of the displayed object, process or phenomenon; syntactic, which indicates the internal features of the processes that are displayed, their structure, organization, complexity, etc; semantic, which allows us to describe the content and novelty of information for the user; pragmatic, which allows us to assess the usefulness of the received message. Results. The concept of “information” has been researched as a basic element of accounting science in post-industrial society, which involves understanding the role of thought processes in cognition of economic reality and the creation of information matrices to form models of behaviour of objects / subjects of economic activity. It was determined that information is interconnected with human, consciousness, thinking and perception of reality through the prism of economics, and economic interpretation of information involves understanding the categories of value of information, such as resources, goods, objects of labour and more. Accounting information is considered as a reflection of the content of relations that arise in the process of economic agent and its adaptation to the external environment, regardless of the form of presentation of this information. Emphasis is placed on the philosophical interpretation of information as a process of programmatic generation of reality in terms of information modelling of economic and social phenomena. We have proved that the main value of accounting information is its usefulness for a particular management decision, and the use of accounting information, taking into account its value for management is limited by up perception and reflection of users of this information. Discussion. A promising area of further research is the identification of opportunities for the formation of different types of information for interested users and the development of appropriate methods for processing credentials to implement in practice the task of maximizing the satisfaction of their information requests.
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Botosan, Christine A., and Adrienna A. Huffman. "Decision-Useful Asset Measurement from a Business Valuation Perspective." Accounting Horizons 29, no. 4 (April 1, 2015): 757–76. http://dx.doi.org/10.2308/acch-51141.
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SYNOPSISThis article proposes an approach to asset measurement rooted in business valuation theory and practice. In the context of a business valuation, investors' information needs and the asset measurement investors find useful vary with the manner in which the assets are expected to realize value for the firm. After reviewing arguments made in economic and accounting theory, accounting research, accounting standards, and practitioner and business valuation literature, we conclude that for in-exchange assets, investors need to determine the value expected to be realized in exchange. Exit price in a hypothetical market exchange (i.e., fair value) less expected costs to sell provides investors with decision-useful information in this regard; replacement cost and historical cost do not. For in-use assets investors require information useful in forecasting cash flows generated by using such assets in combination. Based on arguments and data presented in the aforementioned literature, we conclude that historical cost generally provides investors with decision-useful information for forecasting purposes; fair value does not. In addition, replacement cost can provide decision-useful information provided holding gains and losses are separately disclosed, but its decision-usefulness can be constrained by verifiability concerns.
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Ashbaugh, Hollis, Karla M. Johnstone, and Terry D. Warfield. "Corporate Reporting on the Internet." Accounting Horizons 13, no. 3 (September 1, 1999): 241–57. http://dx.doi.org/10.2308/acch.1999.13.3.241.
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In this paper, we examine firms' use of the Internet to enhance the relevance of their financial reporting. We define a firm as practicing Internet Financial Reporting (IFR) when it provides in its web site either (1) a comprehensive set of financial statements (including footnotes and the auditors' report), (2) a link to its annual report elsewhere on the Internet or (3) a link to the U.S. Security and Exchange Commission's (SEC) Electronic Data Gathering, Analysis and Retrieval (EDGAR) system. While 70 percent of the firms in our sample engage in IFR, we find substantial variation in the quality of firms' IFR practices. Specifically, the variations in quality pertain to the timeliness and therefore, the usefulness of firms' financial reporting on the Internet. We find that some firms provide more timely financial disclosures via the Internet (e.g., monthly sales) while other firms report outdated financial data (e.g., two-year old annual reports). We also observe that the usefulness of firms' financial reporting on the Internet depends on how easy it is to access that data, the amount of data disclosed and/or whether users can download or analyze the data. To substantiate firms' incentives for engaging in IFR, we sent surveys to firms with web sites in our sample and asked them to report their perceived costs and benefits related to establishing an Internet presence. Firms responded to our questions about why they established an Internet presence by indicating that they perceive their web sites to be an important vehicle to disseminate information to shareholders. After documenting how and why firms use the Internet to voluntarily disclose financial information, we develop the implications of such practices for consumers who demand financial information, firms that supply financial data, auditors and market regulators.
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Khanchel, Hanen, Mohamed Afif Lakhoua, and Karim Ben Kahla. "Operation of the Information Monitoring System for the Optimization of the Processing Time and the Dissemination of Financial Data." Business and Management Research 7, no. 3 (September 18, 2018): 1. http://dx.doi.org/10.5430/bmr.v7n3p1.
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In this paper, we propose the concept of "information monitoring system "; we indicate its usefulness in the process of informative anticipatory system, in the face of the problem of financial information overload caused by the use of ICT. We present a grid of analysis of the accounting process in an indebted company. The concept is useful when the information intelligence is oriented "exploitation of the information anticipatory" for the anticipation, these being embedded in large financial data. Our experimentation on the problem studied will show us that these tools are effective to optimize the time of processing and dissemination of financial information for decision-making.
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Huang, Albert H., and David C. Yen. "Usefulness of instant messaging among young users: Social vs. work perspective." Human Systems Management 22, no. 2 (April 5, 2003): 63–72. http://dx.doi.org/10.3233/hsm-2003-22202.
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Instant messaging (IM) was introduced in 1996. In the past few years, the majority of IM users have been teenagers. As the young IM users gradually enter the workforce, it is likely that their familiarity with IM will increase its acceptance as a business application. Consequently, the potential impact of IM in the workplace has become an important organizational issue. This study investigated the usefulness of IM for both social and work-related uses from young users' perspectives. A survey of over 500 college-age IM users was conducted. The survey data were used to identify factors that were important to the usefulness of IM. The results showed that young users correlated different features of IM with different aspects of usefulness. The ability to facilitate friendship development and personalized communication was viewed as an important feature for the social use of IM; for work-related uses, information richness and information volume were deemed as more desirable features for IM. The findings can be used as a foundation for future studies using knowledge workers in the workplace.
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Lenk, Margarita M., John Peter Krahel, Diane J. Janvrin, and Brett Considine. "Social Technology: An Integrated Strategy and Risk Management Framework." Journal of Information Systems 33, no. 2 (February 1, 2018): 129–53. http://dx.doi.org/10.2308/isys-52065.
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ABSTRACT Accounting firms, corporations, and nonprofits use social technology to attract and develop employees, manage business intelligence, innovate business processes, engage clients, customers, and members, and disseminate information to investors and regulators. Despite its benefits, social technology's unique reach and speed create new risks for managers, accountants, and auditors. Based upon prior research and modifications to Kaplan and Norton's (2004) balanced scorecard and the COSO (2017) Enterprise Risk Management framework, we develop an Integrated Social Technology Strategy and Risk Management Framework to model risk management during strategy selection and implementation. A field investigation involving three large accounting organizations supports the framework's representativeness for the accounting profession. This research identifies significant benefits, risks, and effective risk management controls for social technology strategies, from governance to monitoring activities. These results suggest this framework's potential usefulness to managers, auditors, consultants, and researchers examining how social technology can provide value to organizations.
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Lin, Hsiu-Fen. "The impact of company-dependent and company-independent information sources on organizational attractiveness perceptions." Journal of Management Development 34, no. 8 (August 10, 2015): 941–59. http://dx.doi.org/10.1108/jmd-12-2013-0161.
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Purpose – Grounded in the extended technology acceptance model and dual-process theory, the purpose of this paper is to develop a research model to examine the impact of company-dependent (e.g. recruitment web sites) and company-independent (e.g. social influences) information sources on job seeker perceptions of organizational attractiveness. Design/methodology/approach – Utilizing data collected from 193 participants in Taiwan, various relationships in the research model are tested using the partial least squares approach. Findings – The results indicated that job seeker beliefs (perceived usefulness and perceived ease of use) of recruitment web sites and social influence factors (informational and normative social influences) are important antecedents of organizational attractiveness. Furthermore, system quality affects perceived ease of use, while information quality and service quality influence both perceived ease of use and perceived usefulness of recruitment web sites. Practical implications – Organizations need to put time and effort into ensuring that job seekers are satisfied with the information and service quality of recruitment web sites, since these two service-oriented web site features can enhance job seeker perceptions of organizational attractiveness. Additionally, perhaps the recruitment web sites can add links designed specifically for the social influencers such as parents, significant others, or teachers. Originality/value – The empirical approach is novel to the recruitment literature, and this study demonstrates its viability in providing a more comprehensive examination of the role of recruitment-related information sources for organizational attractiveness perceptions. These contributions also have practical implications for organizations: understanding how various recruitment-related information sources are likely to affect job seeker attraction and application decisions may improve organizational recruitment effectiveness by building a well-designed recruitment web site and positive word of mouth from existing employees.
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Grenier, Marcelle, Nicholas Lantz, François Soulard, and Jennie Wang. "The use of combined Landsat and Radarsat data for urban ecosystem accounting in Canada." Statistical Journal of the IAOS 36, no. 3 (August 26, 2020): 823–39. http://dx.doi.org/10.3233/sji-200663.
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This paper describes an approach for combining Landsat and Radarsat satellite images to generate national statistics for urban ecosystem accounting. These accounts will inform policy related to the development of mitigation measures for climatic and hydrologic events in Canada. Milton, Ontario was used as a test case for the development of an approach identifying urban ecosystem types and assessing change from 2001 to 2019. Methods included decomposition of Radarsat images into polarimetric parameters to test their usefulness in characterizing urban areas. Geographic object-based image analysis (GEOBIA) was used to identify urban ecosystem types following an existing classification of local climate zones. Three supervised classifiers: decision tree, random forest and support vector machine, were compared for their accuracy in mapping urban ecosystems. Ancillary geospatial datasets on roads, buildings, and Landsat-based vegetation were used to better characterize individual ecosystem assets. Change detection focused on the occurrence of changes that can impact ecosystem service supply – i.e., conversions from less to more built-up urban types. Results demonstrate that combining Radarsat polarimetric parameters with the Landsat images improved urban characterization using the GEOBIA random forest classifier. This approach for mapping urban ecosystem types provides a practical method for measuring and monitoring changes in urban areas.
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Brearey, Chester. "A Study of the Impact of Informational Complexity, Transparency and Stewardship on Decision Usefulness: The Users Perspective." International Journal of Accounting and Financial Reporting 3, no. 1 (June 2, 2013): 227. http://dx.doi.org/10.5296/ijafr.v3i1.3804.
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“Arguably, accounting is as much about communication as it is to do with measurement. No matter how effective the process of accounting quantification, its resultant data will be less than useful unless they are communicated adequately”. Raymond John Chambers Calls for the reformation of financial reporting have exacerbated in recent years in light of a rapidly changing global investment climate and in the wake of a battered financial system. This study explored the interrelationships between informational complexity, transparency and stewardship on the usefulness of financial reporting. Empirical analyses was based on a survey of more than 650 executives to test hypotheses that informational complexity impairs judgment through decision-makers’ strategy selection; that transparency captures the timeliness, interpretation, and dissemination of financial reporting that leads to a more informed market; and that there is a stewardship demand to report on the control and use of resources by those accountable for their control and use. The most interesting finding of this study was the lack of support for the connection between complexity, transparency and value relevance, even though prior research has found strong support for a relationship between these three constructs. However, it is clear that although considerable complexity can originate from the intricacy of commercial transactions and events themselves. The accounting for such transactions, by their very nature is complicated and is therefore beyond the control of standard setters. It is therefore imperative that we acknowledge and distinguish between two types of complexity in financial reporting, from the outset: that which is inescapable, due to the inherent complexity of certain transactions, and that which could be avoidable, having been brought about by accounting standards themselves. Additionally, the impact of regulatory trust on decision usefulness was found to be significant, but negative. Can it be postulated that rapid changes in the economy, inadequacy of accounting regulation and other institutions creates a negative effect on the usefulness of accounting information?
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SADOWSKA, BEATA. "The costs and cost accounting model (simplified) in State Forests National Forest Holding." Zeszyty Teoretyczne Rachunkowości 45, no. 3 (September 12, 2021): 233–53. http://dx.doi.org/10.5604/01.3001.0015.2353.
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Purpose: The article aims to: (1) revise the costs and cost accounting model in State Forests National Forest Holding (PGL LP), (2) investigate the possibility of applying resource-process consumption accounting in the activities of the State Forests. Methodology/research approach: A critical analysis of the literature, desk research, analysis of phenomena, synthesis of results, and a case study. Results: A systematic, traditional cost accounting model is used at State Forests, which is mainly used for reporting purposes. It is possible to use the resource-process model of cost accounting from the perspective of its usefulness in disclosing information about the im-plementation of social and environmental goals in the activities of State Forests. Research limitations/implications: The proposed cost accounting model was constructed with State Forests in mind as a specific unit operating in the field of social responsibility. Originality/value: The article proposes solutions for modeling an accounting system, including resource-process cost accounting.
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Cornell, Robert M., Martha M. Eining, and Paul Jen-Hwa Hu. "The Effects of Process Accountability on Individuals’ Use of a Familiar Technology." Journal of Information Systems 25, no. 1 (March 1, 2011): 109–28. http://dx.doi.org/10.2308/jis.2011.25.1.109.
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ABSTRACT: Individuals’ technology use decisions are critical to the success of information technology in an organizational context. We investigate the influence of process accountability on individual professionals’ intended and actual use of a familiar technology in decision-making tasks directly related to their work role by anchoring in the core constructs of the technology acceptance model (TAM). Our focus differs from traditional initial user acceptance research in that participants have considerable knowledge about and experience with the focal technology. According to results from an experiment involving 130 participants, process accountability has a significant, positive effect on perceived technology usefulness, intention to use, and actual technology use. Further analyses show that perceived technology usefulness mediates the accountability-intention relationship and intention to use mediates the accountability-actual use relationship. By incorporating process accountability into the TAM and empirically testing its effects, we shed light on the causal link between process accountability and people’s perceptions of a familiar technology’s usefulness, as well as their intentions and actual use of the technology. Our findings show that process accountability, a source of extrinsic motivation commonly found in business work contexts, has important effects on people’s decisions to use a familiar technology in work-related decision-making tasks. We extend user technology acceptance research by connecting motivation theories, cognitive information processing, and user technology acceptance, particularly in scenarios that involve voluntary use of familiar technology, and the requirement to justify the procedure used for deriving a decision or completing a problem-solving task. Our findings have several important implications for technology acceptance decisions and management practice.
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Henderson, David L., Marianne Bradford, and Amr Kotb. "Inhibitors and Enablers of GAS Usage: Testing the Dual Factor Theory." Journal of Information Systems 30, no. 3 (January 1, 2016): 135–55. http://dx.doi.org/10.2308/isys-51388.
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ABSTRACT Prior research has extensively studied information technology (IT) usage by applying well-established theories. While this research stream has yielded rich insights into the enablers of IT usage, less attention has been paid to inhibitors of IT usage. The purpose of this study is to investigate the enablers and inhibitors of generalized audit software (GAS) usage. Our research model, based on the dual factor theory, postulates that inhibitors such as system problems and perceived threat, in addition to enablers such as perceived usefulness and perceived ease of use, affect GAS usage. Based on a sample of 285 internal and external auditors, our results suggest that, after controlling for mandatory GAS usage, perceived threat negatively influences usage and perceived usefulness, whereas the system problems construct negatively influences perceived usefulness and perceived ease of use. Furthermore, our findings indicate that the effect of system problems is fully mediated by perceived usefulness and perceived ease of use, whereas the effect of perceived threat is partially mediated by perceived usefulness. Finally, our results indicate that the effect of perceived threat on GAS usage is stronger for internal auditors than external auditors, suggesting that the effect of inhibitors can vary by position. Overall, our results make important contributions to practice, as well as to research on GAS usage and the dual factor theory.
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Mahrus, Moh Luthfi, Faralisa Almadia, and Nadhira Bunga Jelita. "Persepsi Pelaku UMKM terhadap Penggunaan Aplikasi Akuntansi Berbasis Android." Keberlanjutan : Jurnal Manajemen dan Jurnal Akuntansi 5, no. 2 (December 12, 2020): 131. http://dx.doi.org/10.32493/keberlanjutan.v5i2.y2020.p131-141.
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This study aims to understand the perceived usefulness and ease of using MSME business owners towards the android-based SME Accounting application. This study uses a qualitative method with the Technology Acceptance Model approach. This study's findings indicate that in terms of perceived usefulness, most MSME players state that the android-based MSME accounting application is useful in recording daily operational transactions because it can automate the recording and preparation of financial reports. However, in terms of perceived ease to use, android-based accounting applications are still relatively difficult to use, especially for those who do not have accounting education. As a result, MSME players are still loyal to the manual recording system and are not yet interested in using android-based accounting applications. Therefore, the government needs to work with android-based accounting application developers and related parties to continue improving accounting applications and disseminate information to MSME players, both in terms of using these applications and in terms of accounting understanding.ABSTRAKStudi ini bertujuan untuk memahami persepsi kegunaan dan persepsi pelaku UMKM terhadap aplikasi Akuntansi UKM berbasis android. Studi ini menggunakan metode kualitatif dengan pendekatan Technology Acceptance Model. Temuan studi ini menunjukkan bahwa dari sisi persepsi kegunaan, sebagian besar pelaku UMKM menyatakan bahwa aplikasi Akuntansi UMKM berbasis android berguna dalam pencatatan transaksi operasional sehari-hari karena mampu mengotomasi pencatatan dan penyusunan laporan keuangan. Namun demikian, dari sisi persepsi kemudahan, aplikasi akuntansi berbasis android dirasa masih relatif sulit untuk digunakan, khususnya bagi pihak yang tidak mempunyai latar belakang pendidikan akuntansi. Akibatnya, para pelaku UMKM masih setia pada sistem pencatatan manual dan belum berminat untuk menggunakan aplikasi akuntansi berbasis android. Oleh karena itu, pemerintah perlu bekerja sama dengan pengembang aplikasi akuntansi berbasis android dan para pihak terkait untuk terus menyempurnakan aplikasi akuntansi serta melakukan sosialisasi kepada para pelaku UMKM, baik dari segi penggunaan aplikasi tersebut maupun dari segi pemahaman akuntansi.