Search results

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.

A cross-sectional survey of 125 German Mittelstand firms and hierarchical regression analyses were used for data collection and analysis.

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.

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.

This paper uses test panel data for the biggest companies listed on the boards of directors of the Palestine Stock Exchange from 2016 to 2022 and will focus on the relationship between the corporate governance index, accounting conservatism, and the comprehensive index of corporate governance.

The relationship between corporate governance and accounting conservatism is experimentally investigated for its impact on the likelihood of stock price breakdown and decline among companies listed on the Palestine Stock Exchange between 2016 and 2022, using a mixed utilities approach.

The findings demonstrated the adverse correlation between corporate governance, accounting conservatism, and stock prices. Higher levels of corporate governance can effectively reduce the likelihood of future stock price increases, while conservative accounting policies can effectively prevent stock price collapses in these listed companies. Higher levels of corporate governance can greatly lessen the detrimental effect of accounting conservatism on the likelihood of future stock price breakdowns and declines. Both accounting conservatism and corporate governance have substitution effects in decreasing the danger of stock price collapse.

The limitations of the current research are that higher levels of corporate governance can significantly reduce the harmful effect of accounting conservatism on the probability of stock price breakdown and decline in the future on the study sample used, and these results cannot be generalized to all company stocks that were excluded in this study. The last research limitation is that the sample size of this study is somewhat small, and therefore the effects of the results cannot be used on all unlisted companies, and they cannot be generalized to all of these companies except only to companies listed on the Palestine Stock Exchange.

Our findings have interesting managerial and policy implications. Listed firms should first strengthen external audit oversight, improve the method of disclosing accounting information, and improve the system architecture to raise the level of accounting conservatism. Moreover, it is imperative to enhance and improve the ownership structure of publicly traded firms, construct a robust mechanism for replacing shareholders, fortify the duties of the board of directors, proficiently fulfil the role of independent directors, and develop and refine the internal and external framework for corporate governance.

This study provides insights about reducing the probability of a stock market breakdown and collapse from two sides: enhancing corporate governance, improving accounting conservatism, enhancing the reliability and integrity of disclosure, and growing the number of sustainable disclosures. These suggestions can also be used as a template for Palestine's capital market's gradual and sustainable expansion.

The study aims to explore the utilisation of Clinical Decision Support (CDS) tools in Tanzanian healthcare facilities by identifying the tools used, the challenges encountered and the adaptive strategies employed by healthcare practitioners. It utilises an Activity Theory (AT) approach to understand the dynamic interactions between healthcare providers, CDS tools and the broader healthcare system.

The research adopts a qualitative approach in two prominent regions of Tanzania, Dar es Salaam and Dodoma. It involves semi-structured interviews with 26 healthcare professionals and key stakeholders across ten healthcare facilities, supplemented by document reviews. The study employs AT to analyse the interactions between healthcare professionals, CDS tools and the broader healthcare system, identifying best practices and providing recommendations for optimising the use of CDS tools.

The study reveals that Tanzanian healthcare practitioners predominantly rely on non-computerised CDS tools, such as clinical guidelines prepared by the Ministry of Health. Despite the availability of Health Information Systems (HIS), these systems often lack comprehensive decision-support functionalities, leading practitioners to depend on traditional methods and their professional judgement. Significant challenges include limited accessibility to updated clinical guidelines, unreliable infrastructure and inadequate training. Adaptive strategies identified include using non-standardised tools like Medscape, professional judgement and reliance on past experiences and colleagues’ opinions.

The investigation was constrained by access limitations because it was challenging to get some respondents to share information. However, a sufficient number of individuals participated in the interviews, and their knowledge was very beneficial in understanding the procedures and tools for clinical decision support.

This study contributes to AT by extending its application to a low-resource healthcare setting, uncovering new dimensions of the theory related to socio-cultural and technological constraints in healthcare facilities in Tanzania. It provides valuable insights into the practical barriers and facilitators of HIS and CDS tool implementation in developing countries, emphasising the need for context-specific adaptations, robust training programs and user-centred designs. The findings highlight the resilience and imagination of healthcare practitioners in adapting to systemic limitations, offering recommendations to enhance clinical decision-making and improve patient care outcomes in Tanzania.

The purpose of this study is to investigate the determinants and the intention to use information technology (IT) audit technologies.

The research model explores the external and internal factors that influence IT audit usage in Saudi Arabia. The external factors include IT audit education, professional support provided by professional accounting and auditing bodies, external pressure and social factors. The internal factors include the firm’s organizational support, complexity of accounting information systems, IT audit competency, adoption risk, ease of use and readiness. These factors affect the intention to use IT audits, represented by the perceived benefits and intention to use IT audits, which in turn affect IT audit usage. The study uses structural equation modelling to estimate a sample size of 261 respondents.

The findings suggest that internal factors significantly influence both IT audit usage and intention to use IT audits. However, the external factors exhibit insignificant associations with IT audit usage. The findings also indicate that IT auditors in Saudi Arabia heavily rely on Microsoft Excel, Microsoft Word and email/Outlook as essential IT audit tools. However, the findings reveal that there is still a role for specialized IT audit tools such as generalized audit software and Audit Command Language but this usage is marginal.

The present study provides significant insights for auditors, companies’ boards, professional bodies and policymakers to enhance the development and usage of IT audits. The study revealed the absence of supportive external factors that policymakers and professional bodies should exercise in this regard. The findings also indicate that IT audit education and capacity programmes are required to promote competency and adoption of IT audit technologies.

The study contributes to IT auditing by identifying significant factors influencing IT audit adoption. It underlines the relevance of internal and external determinants and perceived benefits as drivers of IT audit adoption. The current study provides an original piece of research that highlights a comprehensive investigation of the determinates of IT audit usage in a developing country that is shifting towards artificial intelligence and IT advancements.

Enterprise resource planning systems (ERPs) have provided new challenges in the management of organizations’ internal and external risks, and their adoption has triggered groundbreaking changes to internal audit practices. This study aims to shed light on the use of ERPs in internal auditing by identifying interrelations between postevaluations of the ERPs’ quality dimensions with internal auditors’ satisfaction, intentions to continue using such systems and perceived benefits.

Drawing on a unique data set of internal auditors’ responses on a structured questionnaire, and by using the DeLone and McLean’s (2003) Information Systems success model as the conceptual framework, this study tests the research propositions by using partial least square structural equation modeling (PLS-SEM).

The findings report statistically significant positive relationships among all three ERPs’ quality dimensions (system, information and service quality) with internal auditors’ satisfaction and intention to continue using these systems. Moreover, the study found that the benefits perceived by internal auditors were significantly influenced by their satisfaction with the system and their intention to continue using it.

The authors survey ERP postevaluation success factors in two unique contexts: internal auditors and Greece. Thus, the authors ground on previous research findings in diverse professional groups and national environments. In parallel, this study lends conceptual clarity and empirical evidence to a small but growing number of studies examining the implications of individuals’ perceptions, intentions and behavioral reactions in the context of ERP implementation.

The purpose of this study is to test the antecedent factors that directly influence accounting information systems (AIS) usage, which, in turn, affects net benefits of AIS usage, drawing upon the technology acceptance model (TAM) in the context of Jordan.

To test the suggested research model, an online questionnaire was employed to collect data from 213 owners in Jordanian small and medium-sized enterprises (SMEs). The data were analyzed utilizing bootstrapped procedure by the partial least Squares-structural equation modeling (PLS-SEM).

Out of ten postulated hypotheses, eight were accepted. Mainly, the empirical outcomes confirm the suggested hypotheses that the perceived usefulness (PUS) of AIS is positively and significantly impacted by perceived convenience (PCN) and perceived ease of use (PEU). Besides, the outcomes confirm that AIS usage is significantly influenced by PUS, PEU and perceived compatibility (PCM). Finally, the net benefits of AIS are positively influenced by AIS usage and information technology (IT) knowledge, whereby it was revealed that IT knowledge has a direct and indirect effect.

This study addresses a vital research gap in the literature by suggesting a comprehensive research model that can help garner enhanced usage of an AIS to obtain a better achievement among Jordanian SMEs performance.

The implementation of the digital economy has had a considerable influence on the manufacturing industry, and this paper aims to address the important issues of how to capture the opportunities presented by digital innovation and promote the transformation and upgrading of the manufacturing industry, as well as the improvement of quality and efficiency.

Using panel data from 30 Chinese provinces and cities between 2010 and 2021, this study establishes the panel vector autoregression (PVAR) model and uses impulse response function analysis to evaluate the influence of the digital economy on the high-quality transformation and upgrading of China's small home appliance industry across five dimensions under the digital economy.

The development of digital infrastructure has not demonstrated a noteworthy capacity for advancing the transformation and upgrading of the small home appliance industry. Furthermore, digital industrialization has exerted a minimal restraining influence on this process. Nevertheless, digital governance has consistently exhibited a substantial impact on facilitating the transformation and upgrading of the small home appliance industry. While both industrial digitization and digital innovation hold significant potential for promoting the transformation and upgrading of the small home appliance industry, their sustainability remains limited.

The organization should logically join independent innovation and open innovation, construct an industrial ecosystem for the profound convergence of the digital economy and compact household appliances, use digital-wise science and technology to empower the establishment of brand effects, strengthen the portrayal of the digital standard framework for the intelligent compact household appliance industry, advance the development of a public stage for computerized administrations in the compact household appliance industry and develop a strategy ecosystem for computerized assets in the compact household appliance industry.

This study offers systematic evidence of the relationship between the digital economy and the development of the small home appliance industry. The results of this research contribute to the literature on the impact of the digital economy on the manufacturing sector and provide a logical explanation for the transformation and upgrading of the small home appliance industry within the context of the digital economy.

This study aims to analyse the relative prominence of antecedents of digital accounting practices in the micro, small and medium enterprises (MSME) industry. The Ministry of MSME defines the sector as comprising manufacturing enterprises and enterprises rendering services in terms of investment in plant and machinery and the annual turnover. The study is motivated by the rapid usage of digitalisation that has become the driving force guiding organisational development.

This study builds on technological–organisational–environmental framework to analyse the objective. It identifies five technological sub-antecedents, six organisational sub-antecedents and five environmental sub-antecedents. Data were gathered from 202 accounting professionals from MSMEs and academicians. Semi-structured interviews with experts were also conducted to corroborate the analysis of results. Then, the study applied fuzzy analytic hierarchy process to analyse the prominence.

This study finds that the technological antecedent captures the topmost position among all three antecedents, followed by organisational antecedent. They play a critical role in driving digitalisation in accounting practices. Among sub-antecedents, the highest priority is provided to technological accounting infrastructure, followed by cybersecurity precautions, training and allied services for accounting software, support from management and availability of accounting resources.

The study contributes to the scant literature by establishing hierarchy of relevance of different antecedents of digital accounting practices in MSMEs. It offers valuable insights to accounting practitioners and MSME owners/managers. They can pay attention to the prominent antecedents identified in this study to build a robust innovation structure for implementing digitalised accounting practices. The study also has significance to policymakers, specifically when they are more focused on the growth and development of MSMEs.

Operation and maintenance (O&M) processes projects such as identification, assessment, planning and execution, embody a variety of standards such as technical (method of statement), environmental, economic (campus development) and social (health and wellbeing). Because these standards have proven to be challenging to integrate, local governments are increasingly experimenting with social innovation (SI) as a bottom-up form of standard integration. This study aims to apply the concept of SI to the O&M processes of facilities management at polytechnics in Malaysia to identify problems with conventional working practices in this area and to recommend potential solutions.

The paper reviews evidence that conventional working methods generate significant problems related to paper-based forms, improper database management and flawed decision-making processes. Because of the lack knowledge about different ways of how standard integration is achieved, the comparison of three polytechnic institutions which are Rensselaer Polytechnic Institute (RPI) and Southern Polytechnic College of Engineering and Engineering Technology (SPCEET) in USA as well as Seberang Perai Polytechnic, Pulau Pinang (PSP) in Malaysia shares the ambition to realise standard integration of O&M through SI.

The findings reveal that SI leads to four ways of standard integration: computerised maintenance management system, online customer complaint, electronic form and relational database. Application of the concept of SI reveals the need for more sophisticated management solutions in the O&M processes of facilities management.

These standard integration arrangements unfortunately seem to mainly contribute to greater alignment between standard rather than true standard integration. The concept of SI will guide future improvements and developments in maintenance management systems to fulfil requirements in this area.

This study aims to examine whether the adoption of artificial intelligence (AI) by audit firms and their clients affects audit efficiency and audit quality.

This study empirically examines the abovementioned research question based on data from China for the years 2011 to 2020. It uses audit report lag as a proxy for audit efficiency and the likelihood of annual report restatement as a proxy for audit quality. It adopts the propensity score matching and the two-stage OLS regression model to address the endogeneity issue led by firms’ innate complicated functions.

The findings show that when audit firms and their clients use AI separately, there's a positive link between AI use and audit report lag. However, when audit firms and clients use AI together, there's a negative link between AI use and audit report delays that enhance overall audit efficiency. Next, the authors observe a negative link between AI use and the likelihood of a restatement. Finally, the authors find that the association between AI adoption and audit quality is driven by increased audit effort lag. Results are consistent and robust to endogeneity tests and sensitivity analyses.

Findings can complement the audit quality and corporate governance literature by clarifying that external audit must evolve through digitalization and the incorporation of newly developed digital tools, such as AI.