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The purpose of this paper is to investigate the relationship between cost‐system functionality and the performance of oil‐palm enterprises in Malaysia, as well as whether manager's perceived usefulness of cost information mediates the cost‐system functionality‐performance relationship.

A structured questionnaire is used to gather data from oil‐palm enterprises located in Sarawak.

The results indicate that the cost relevance/timeliness dimension of cost‐system functionality significantly enhances the performance of oil‐palm enterprises. However, manager's perceived usefulness of cost information only partially mediates the cost‐system functionality‐non‐financial performance relationship, and this is possibly due to the nature of control over the estate operations by the head office.

Owing to the small‐sample size and because the oil‐palm enterprises are located only in Sarawak, the generalisability of the results may be limited. Besides, the findings are based on the estate setting whereby decisions made are relatively structured and therefore, they may not apply in less‐structured decision‐making settings.

Past findings on the causal link between cost‐system functionality and performance are mixed. However, high‐functional cost systems are expected to be more cost beneficial when environment is highly uncertain. The palm oil industry operates in a highly turbulent economic environment due to serious external challenges and it is expected to benefit from high‐functional cost systems. Unlike previous studies based on firms from diverse industries, the operational homogeneity of the oil‐palm enterprises in this paper enables the effects of cost‐system functionality on performance to be examined in a more controlled setting. By analyzing the attributes of cost‐system functionality into two major dimensions, this paper shows that performance could be enhanced only through provision of relevant and timely cost information.

The paper aims to identify and critically analyze the factors influencing cost system functionality (CSF) using several machine learning techniques including decision trees, support vector machines and logistic regression.

The study used a self-administered survey method to collect the necessary data from companies conducting business in Turkey. Several prediction models are developed and tested; a series of sensitivity analyses is performed on the developed prediction models to assess the ranked importance of factors/variables.

Certain factors/variables influence CSF much more than others. The findings of the study suggest that utilization of management accounting practices require a functional cost system, which is supported by a comprehensive cost data management process (i.e. acquisition, storage and utilization).

The underlying data were collected using a questionnaire survey; thus, it is subjective which reflects the perceptions of the respondents. Ideally, it is expected to reflect the objective of the practices of the firms. Second, the authors have measured CSF it on a “Yes” or “No” basis which does not allow survey respondents reply in between them; thus, it might have limited the choices of the respondents. Third, the Likert scales adopted in the measurement of the other constructs might be limiting the answers of the respondents.

Information technology plays a very important role for the success of CSF practices. That is, successful implementation of a functional cost system relies heavily on a fully integrated information infrastructure capable of constantly feeding CSF with accurate, relevant and timely data.

In addition to providing evidence regarding the factors underlying CSF based on a broad range of industries interesting finding, this study also illustrates the viability of machine learning methods as a research framework to critically analyze domain specific data.

Plant theft represents a serious and growing problem for the construction sector, with the present value of UK losses estimated to be in excess of £1 million per week. Along with other stakeholders, plant managers play a key role in helping to counteract this problem, for example, by employing plant security systems (PSSs). PSSs use a variety of mechanisms to provide differing levels of protection and represent an equally diverse range of cost alternatives. In view of this diversity, this paper aims to survey a sample of plant managers to obtain their perceived importance of PSS appraisal criteria.

A structured questionnaire elicited the perceptions of managers regarding the importance of seven generic PSS groupings by reference to six PSS assessment criteria. Data were analysed using (importance and rank) derived weighting indices to develop a PSS importance matrix.

“Level of deterrent” (offered by a PSS) was consistently considered a key criterion as was “resistant attack time”. Maybe surprisingly, cost was only found to be a superlative criterion for one of the six PSSs considered. The overriding indication is that plant managers afford more importance to “practical” PSS assessment criteria than they do to financial ones.

It is proffered, that PSS manufacturers should be mindful of these observed perceptions concerning the relationship of system functionality versus cost, in striving to deliver into the plant market (and encourage use of) “optimal” security systems.

This study aims to provide and illustrate the application of a framework for conducting techno-economic analyses (TEA) of early-stage designs for net-zero water and energy, single-family homes that meet affordable housing criteria in diverse locations.

The framework is developed and applied in a case example of a TEA of four designs for achieving net zero-water and energy in an affordable home in Saint Lucie County, Florida.

Homes built and sold at current market prices, using combinations of well versus rainwater harvesting (RWH) systems and grid-tied versus hybrid solar photovoltaic (PV) systems, can meet affordable housing criteria for moderate-income families, when 30-year fixed-rate mortgages are at 2%–3%. As rates rise to 6%, unless battery costs drop by 40% and 60%, respectively, homes using hybrid solar PV systems combined with well versus RWH systems cease to meet affordable housing criteria. For studied water and electricity usage and 6% interest rates, only well and grid-tied solar PV systems provide water and electricity at costs below current public supply prices.

This article provides a highly adaptable framework for conducting TEAs in diverse locations for designs of individual net-zero water and energy affordable homes and whole subdivisions of such homes. The framework includes a new technique for sizing storage tanks for residential RWH systems and provides a foundation for future research at the intersection of affordable housing development and residential net-zero water and energy systems design.

This study aims to report the descriptive statistics of cost-system obsolescence (CSO) in the Turkish hotel industry and contingent factors that affect the CSO.

To validate the reflective measurement model, first, an exploratory factor analysis in statistical package for social sciences was conducted. Then, a confirmatory factor analysis using maximum likelihood in analysis of moment structures was performed to establish the reliability and validity of the construct measurements.

The results demonstrate that CSO symptoms did not occur frequently in sample Turkish hotels. Turkish hotels were found to operate in intense competition and a significant relationship between competition intensity (CI) and CSO takes place. The hospitability industry has been perceived as rather uncertain. However, perceived environmental uncertainty (PEU) had no significant effect on CSO, and there was no mediation effect on the relationship between CI and CSO. Turkish hotels were found to perform market-orientated activities at a mediocre level. However, no significant relationship was found between market orientation (MO) and CSO. Additionally, Turkish hotels with decentralized decision-making structures and “prospector-type” strategies were found to have less CSO. On average, Turkish hotels have centralized decision-making structures and pursue “analyzer-type” strategies.

This study contributes to previous literature related to accounting information in the hotel industry. It also aims to give additional insight into Turkish hotels’ competitive environment, MO activities, decision-making structures and strategies and their association with CSO.

The study examined CSO in the Turkish hotel industry and factors that affect CSO. The study results provide additional insight into Turkish hotels’ competitive environment, MO activities, hotel structure and strategy. A new model to test CSO was created and validated using structural equation modeling (SEM).

The purpose of this paper is to propose a framework to examine the relationship between contextual factors, management accounting system (MAS) and managerial performance within the health care industry. In particular, it aims to uncover the contextual factors influencing the design of MAS that would enhance managerial performance in Egyptian hospitals.

The premise of contingency theory is utilized to identify the contextual factors that may influence the use of MAS; namely organizational strategy, technology, structure, external environment, and size. The mediating role of MAS on the impact of managerial performance is examined through the extent to which managers use the four information characteristics associated with the design of MAS: scope, timeliness, aggregated, and integrated.

This framework provides clarity in linking the perceived usefulness of MAS information characteristics to managerial performance that has been viewed as problematic by past studies.

The Egyptian hospital industry is chosen as the ideal setting to investigate the relationship between contextual factors, MAS and managerial performance because of its complexity and continuous inept administration despite years following its reform.

This framework helps practitioners develop new approaches in designing MAS within the health care sector.

This framework adds invaluable insights to the existing literature regarding performance implications of MAS design and functionality, especially within the health care sector.

This paper aims to explore the relationships among cost accounting systems structure and information quality properties through an integrated framework of cost system design and use.

In the framework, cost accounting systems structure is defined in terms of the level of detailed information existence, the cost disaggregation according to behaviour, the scope of variances calculation and the frequency of cost information provision. Cost information quality expresses its perceived usefulness by the users in terms of relevance, accuracy, timeliness, usability, compatibility with their needs, up‐to‐datedness, reliability and thoroughness for decision‐making purposes. In order to investigate the existing relationships, data were gathered from 119 leading Greek manufacturing companies via a questionnaire survey.

The empirical findings indicate that the majority of cost accounting systems structure characteristics exert a statistically significant positive influence on cost information quality dimensions. Only the systems' ability to disaggregate costs according to behaviour and their capability to generate customized to user specifications reports were not found to be statistically significantly associated with information quality.

The authors believe that their conclusions have important implications for researchers and professionals with respect to cost systems design as well as cost systems evaluation.

The innovation of the study lies in the development of an integrated framework that encompasses both cost systems structure characteristics and cost information effectiveness features.

The paper outlines a self-contained scheme for multiple networking agents at a location. It proposes a mathematical model for intelligent cloud entropy management systems. The purpose of this paper is to minimize the cost of system functionality by proposing the substantial use of a cloud-based system.

The paper proposes a hybrid cloud system, based on a fractional calculus of hybrid integral systems. Its discrete dynamics are suggested by using the fractional entropy type known as Tsallis entropy. This approach is based on the Wiener process (i.e. diffusion processes). This involves the net movement of information or data from a state of high meditation to a state of low observation. This property is a basic characteristic of hybrid cloud computing systems.

The paper offers a number of solutions to minimize the costs of cloud systems. The method is a proficient technique for presenting various types of fractional differential solutions.

Researchers are encouraged to test and modify the proposed method.

The paper includes suggestions for the expansion of a powerful method for managing and integrating cloud systems stably.

This paper addresses an acknowledged need to study how the cost function of cloud systems can be achieved.

The purpose of this paper is to propose a framework to support decision-makers in selecting information systems (ISs) and knowledge management systems (KMSs), by taking into consideration factors and perspectives which influence the choice.

The framework has been built on a hierarchical structure, where selection criteria and sub-criteria are defined and compared, and where alternatives are established and evaluated according to the software market trends. The application of the framework to an empirical study in two leading organizations in Jordan is provided as a validation of the proposed framework.

The paper presents and applies a methodological framework, based on the analytic hierarchy process approach, to support decision-makers in the choice and in the implementation of an IS.

Future research could address the implementation of the framework within a selected industry. Successively, the framework could be utilized to make a comparison among the selected KMSs of more organizations.

The framework is innovative in so far it can be practicably implemented in every business context, as criteria and sub-criteria cover most of the needs of any organization. It can therefore be considered as a holistic approach for supporting decision-makers in the selection process of an IS.

The purpose of this study is to examine the factors influencing the use of cost management systems (CMS) for decision‐making, control and performance evaluation.

An empirical survey via questionnaires was conducted on a sample of 100 leading hotels enterprises in Greece.

Results indicate that the extent of the use of CMS for decision‐making, control and performance evaluation is significantly positively associated with the quality of information technology, the chief financial officer (CFO) educational background and significantly negatively associated with CFO age. No association was found between CMS design, age of firm, and CFO tenure in the organization.

Cross‐sectional studies, as this work presented here, can establish associations, but not causality. Furthermore, the goal of the research was to examine the main effects and not the interactions between the various independent variables that affect the scope of CMS.

The results provide the first empirical evidence of the relation between cost system design, quality of information technology and CFOs’ characteristics in the hospitality industry. This paper contributes to the literature by examining the role of the CFO in CMS design.