Search results
1 – 10 of over 18000Malik Abu Afifa, Isam Saleh and Hien Vo Van
Based on the technology acceptance model theory, this study aims to explore whether perceived usefulness (PU), perceived ease of use (PE) and the availability to embrace…
Abstract
Purpose
Based on the technology acceptance model theory, this study aims to explore whether perceived usefulness (PU), perceived ease of use (PE) and the availability to embrace technology (AET) influence the intention to accept an enterprise resource planning (ERP) system in Jordanian companies. It also analyses the influence of the intention to accept ERP system on ERP system adoption. More crucially, the current research fills a gap in earlier investigations by exploring the influence of adopting an ERP system on accounting information quality moderated by a company size.
Design/methodology/approach
This research seeks to provide evidence about the study context from Jordanian companies, as the research population and sample consist of all companies listed on the Amman Stock Exchange in 2022 (totally 170 companies). This signifies that the research method is a complete survey of the study population. The core data were collected using an online survey via Google Forms. It was emailed to the selected companies’ chief financial officers. Because each company received one online survey questionnaire, this unit of analysis is a company. Finally, 141 questionnaires were returned, reflecting an 82.94% response rate.
Findings
Empirically, the findings reveal that PU, PE and AET influence the intention to accept an ERP system, and that there is a positive relation between the intention to accept an ERP system and ERP system adoption. Furthermore, ERP system adoption positively influences relevance and faithful representation of accounting information moderated by company size.
Originality/value
This research adds to the accounting information quality literature by investigating the direct influence of ERP system adoption. Furthermore, the findings show the effectiveness of ERP system adoption and its regulatory roles in companies. Finally, this research was conducted to provide empirical knowledge on ERP system adoption in developing countries, notably Jordan.
Details
Keywords
Kevin L. Papiorek and Martin R.W. Hiebl
Several conceptual works suggest that more digitalized information systems in management accounting have the potential to make this corporate function more effective. Against this…
Abstract
Purpose
Several conceptual works suggest that more digitalized information systems in management accounting have the potential to make this corporate function more effective. Against this backdrop, this study aims to investigate the impact of information systems quality in management accounting on the effectiveness of management control systems. Additionally, this study examines the moderating effect of process automation.
Design/methodology/approach
A cross-sectional survey of 125 German Mittelstand firms and hierarchical regression analyses were used for data collection and analysis.
Findings
The findings confirm the assumed positive effect of information systems quality in management accounting on management control effectiveness. They also confirm the assumed moderating effect of process automation. The authors find that the relationship between information systems quality in management accounting and management control effectiveness is more pronounced if the firm features a higher degree of process automation.
Originality/value
Several earlier case studies and a few quantitative studies indicated the potentially positive effect of high-quality information systems in management accounting on management control effectiveness. To the best of the authors‘ knowledge, this study is among the first to deliver quantitative proof of this relationship in the context of German Mittelstand firms. Moreover, the authors add to this literature the moderating effect of process automation in the relationship between information systems quality in management accounting and management control effectiveness.
Details
Keywords
Manaf Al-Okaily, Rasha Alghazzawi, Abeer F. Alkhwaldi and Aws Al-Okaily
Recently, the increasing development of digital accounting systems has raised their effects on the quality of decision-making. Consequently, this research aims to evaluate the…
Abstract
Purpose
Recently, the increasing development of digital accounting systems has raised their effects on the quality of decision-making. Consequently, this research aims to evaluate the effects of digital accounting systems success factors on the advancement of decision-making quality in Jordanian banks.
Design/methodology/approach
The questionnaires were sent to 187 decision-makers who are actual users of digital accounting systems in Jordanian banks. A quantitative research approach was adopted to test the proposed research model based on the partial least squares-structural equation modeling method.
Findings
The empirical results of the current research revealed that data and information quality had a significant impact on the overall decision-making quality with the digital accounting systems, whereas system quality had an insignificant impact on it. The results empirical also confirmed that information quality has mediated the relationship between data and system quality and decision-making quality. Eventually, analytical decision-making culture has moderated the relationship between information quality and decision-making quality.
Originality/value
The current research will provide attractive implications and recommendations for practitioners, accounting managers and decision-makers about evaluating the effect of digital accounting systems on improving the decision-making quality in Jordanian banks.
Details
Keywords
Mariya M. Shygun and Andrii Zhuravel
Purpose: Analysis and systematisation of global trends in the transformation of DSSs from the standpoint of solving their global and local problems and determining the central…
Abstract
Purpose: Analysis and systematisation of global trends in the transformation of DSSs from the standpoint of solving their global and local problems and determining the central axioms of setting up and supporting business processes in DSSs.
Need of the Study: Decision Support Systems (DSSs) are the basis of doing business in an enterprise by automating business processes, keeping accounting and reducing various risks associated with complexity, labour-intensiveness, slow execution time and, therefore, potential loss of profit. In recent decades, the rapid development of DSSs has led to the emergence of complex enterprise information system architectures. At the same time, many local business processes are not implemented or are partially implemented. In Ukraine, such techniques include VAT accounting.
Methodology: The study is based on the literature analysis, Internet resources and practical experience obtained during the SAP ERP system implementation projects. Particular attention is paid to developing information systems architecture to solve the problems enterprises face during their growth. Thanks to the analysis of the example of the realisation of the Internet sales process and the induction method, the axioms of automation of business processes in accounting systems were formed.
Findings: Regardless of the qualitative and quantitative transformation, modern DSSs still cannot solve all the enterprise’s problems, mainly due to the use of paper documents and the diversity of national legislation. By the example of the SAP ERP system, the optimal implementation of the business process of VAT liabilities was proposed by Ukrainian legislation for sales below cost price.
Practical Implications: Compliance with the established axioms of automation of business processes will reduce the cost of resources for their implementation, maintenance and correction of potential errors and, therefore, will provide an opportunity to process more transactions. Implementing the proposed algorithm for calculating VAT liabilities in SAP ERP for sales below the cost price will simplify the existing process and enable the fulfilment of other requirements within the framework of current legislation.
Details
Keywords
Malik Abu Afifa and Nha Minh Nguyen
This research aims to determine the impact of the CEO's risk-taking tendencies and the transformational leadership style on the use of the management accounting system…
Abstract
Purpose
This research aims to determine the impact of the CEO's risk-taking tendencies and the transformational leadership style on the use of the management accounting system information, as well as the mediating impact of product creativeness and organizational citizenship behavior in this context. It also provides empirical evidence from Vietnamese enterprises.
Design/methodology/approach
The current research was conducted using quantitative methods. It was conducted during the ongoing Covid-19 pandemic in Vietnam. The study population is represented by all of the Vietnamese enterprises listed on stock exchanges. Therefore, an online email questionnaire was used for data collection. Specifically, 670 emails were sent to CEOs and 146 complete responses were collected (21.79% rate).
Findings
By using the partial least squares structural equation modeling (PLS-SEM), the study results show that the CEO's risk-taking tendencies and transformational leadership style have a significant positive effect on the use of the management accounting system information. Additionally, product creativeness mediates the relationship between the CEO's risk-taking tendency, and the use of the management accounting system information. Also, organizational citizenship behavior mediates the relationship between transformational leadership style and the use of the management accounting system information.
Research limitations/implications
Despite attempts to overcome by GDP contribution ratio, convenience sampling tends to cause common method bias. Furthermore, small sample sizes can lead to heterogeneity and unstable estimates of the parameter. Causality issues may also arise because the model has no control variables. Therefore, later studies should take the necessary additional steps when sampling to stay consistent with the study population, possibly conducting surveys in several batches to determine the correlation between changes in variables, and allowing the ability to discover and add any necessary control variables.
Originality/value
This research acts as a bridge between management and management accounting, confirming the importance of this combination when efficiently using the management accounting system.
Details
Keywords
Blockchain technology has led the evolution of double entry accounting system to triple entry accounting system. Triple entry accounting is an innovative, promising and potential…
Abstract
Blockchain technology has led the evolution of double entry accounting system to triple entry accounting system. Triple entry accounting is an innovative, promising and potential accounting method when implemented properly would be a game changer for dissemination of accounting information. It is an efficient way to address fundamental concerns of accounting information. This chapter discusses the triple entry accounting system, how it is different from double entry accounting and what are the concerns in implementing triple entry accounting. Triple entry accounting holds the potential to fundamentally evolve accounting practices, can enhance the effective utilisation and sustainable management of resources, and can contribute in development of financial markets.
Details
Keywords
Ella Mae Matsumura, Tyler Thomas and Dimitri Yatsenko
Organizations desire more accurate cost systems as competition increases, and consequently increase cost system complexity, as cost systems with greater complexity are potentially…
Abstract
Organizations desire more accurate cost systems as competition increases, and consequently increase cost system complexity, as cost systems with greater complexity are potentially more accurate than simpler systems. However, even complex systems are prone to impactful inaccuracies, for example, due to design or calculation issues, that can adversely affect decision-making and firm performance. The authors investigate whether and the extent to which cost system complexity and competition decrease managers’ attribution of cost-system-driven adverse firm effects to the cost system. The authors find greater cost system complexity (by inspiring greater confidence in the cost system) and higher competition (by providing a plausible external cause) decrease managers’ attribution of cost-system-driven adverse firm effects to the cost system. With both greater cost system complexity and higher competition, managers observing signals of material cost inaccuracies are potentially the least likely to attribute cost-system-driven adverse firm effects to the cost system.
Details
Keywords
Omar Ikbal Tawfik, Omar Durrah, Khaled Hussainey and Hamada Elsaid Elmaasrawy
This study aims to investigate the factors influencing the adoption of cloud accounting (CA) in Oman’s small and medium enterprises (SMEs). The research model is developed based…
Abstract
Purpose
This study aims to investigate the factors influencing the adoption of cloud accounting (CA) in Oman’s small and medium enterprises (SMEs). The research model is developed based on relationships between technology, organisational and environmental contexts.
Design/methodology/approach
This study used a questionnaire to collect data from a sample of SMEs in Oman’s information and communication sector. In total, 300 enterprises were selected, and the questionnaire was distributed to the executives. The questionnaires valid for analysis were 159. The collected data were analysed using structural equation modelling through analysis of a moment structures software.
Findings
This study tested seven factors, namely, support from top management, firm size, infrastructure (technology readiness), security and privacy, compatibility, competitive pressure and relative advantage. The results revealed that compatibility has a significant impact on the adoption of CA.
Practical implications
This study suggests the mangers in SMEs should play a more decisive role in identification of technological, organisational and environmental factors that affect the success of implementing CA in a comprehensive model.
Originality/value
This study constitutes a management strategy that helps the enterprises in light of limited economic resources and concerns about the use of cloud services to make the appropriate decision in adopting CA.
Details
Keywords
Grégory Jemine, François-Régis Puyou and Florence Bouvet
Increasingly, emerging information technologies such as shared software and continuous accounting are offering alternative ways to perform accounting tasks in a supposedly more…
Abstract
Purpose
Increasingly, emerging information technologies such as shared software and continuous accounting are offering alternative ways to perform accounting tasks in a supposedly more efficient fashion. Yet, few studies have investigated how they affect the provision of accounting services, especially in the context of small accounting firms, which provide legal and tax services to entrepreneurs and businesses. Drawing on the service perspective, the paper critically examines how technological innovation challenges and reconfigures the co-production of accounting services in these firms.
Design/methodology/approach
The paper answers calls issued in prior studies to conduct empirical research on emerging information technologies for accountants. It focuses on the specific context of small accounting firms and draws on interviews with small accounting firms' managers (n = 20).
Findings
The study emphasizes five significant challenges that accounting firm managers face when using information technologies to support the provision of their services (ensuring reliability, factoring in their heterogeneous client base, repricing, training clients to use new technologies and promoting advisory services). Information technologies are shown to have a structuring role in the co-production of accounting services, as they lead to reconfigurations of the relationships between accountants and their clients. A range of four configurations is developed to highlight accountants' strategies to maintain collaborative relationships with their clients while integrating new technologies into their work practices.
Originality/value
By conceptualizing accounting services as a co-production process, the paper offers new insights into the implications of emerging information technologies for small accounting firms.
Details
Keywords
Chris Akroyd, Kevin E. Dow, Andrea Drake and Jeffrey Wong
In this paper, the editors argue that management accounting research should seek to expand to examine the broader ecosystem of information sources that influence organizational…
Abstract
In this paper, the editors argue that management accounting research should seek to expand to examine the broader ecosystem of information sources that influence organizational performance. The editors introduce the concept of the management accounting ecosystem as a means of linking discrete management accounting research topics to the broader environment in which organizations operate. By doing this, a stronger connection can be established between management accounting research and management accounting practice. The goal is to encourage more cross-disciplinary research that provides a better understanding of the ecosystem in which management accounting practitioners operate. The editors encourage researchers to submit studies to “Advances in Management Accounting” that evaluate the effectiveness of new management accounting information sources and the techniques used to analyze them in the broader ecosystem to enhance the effectiveness of management accounting practices. By exploring the wider information sources within the management accounting ecosystem, future management accounting research can become more innovative and better address the decision-making needs of organizational members.
Details