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To take relative actions to cope with the threat which network finance information security now encounters by constructing controlling tactical and synergetic model.

It is practical to use the synergetic self‐organization theory to calculate the effects that the force of synergetic system of controlling tactics to financial information security makes on network financial system, and it is also practical to construct the synergetic model of controlling tactics to network financial information security on the basis of it.

Through applying synergetic analysis to controlling tactical system of network financial information security, it can be found out that controlling tactical system is an open system which changes from disorder to order and which keeps away from a balancing state. As an opening system, controlling tactics are interacting with outside from now and then.

Network financial information security takes on dynamics, relativity, integrity and complexity. Accessibility of data is the main limitations which model will be applied.

From the view of network financial information security, constructing controlling tactical and synergetic model of information security are explained.

Network finance is orientated as a special social and economic system. The author does analysis on the network financial system, and expounds order parameters and model of network financial system.

The purpose of this paper is to analyze the application of budgeting and accounting bases and their relation to financial accounting reporting systems through a comparative survey of three South-Eastern European countries (Slovenia, Croatia and Bosnia and Herzegovina – the Entity of the Republic of Srpska).

The in-depth analysis based on the study of related literature and comprehensive review of existing indicators of accounting systems leads to the identification and characterization of the most important components of the government accounting systems’ focusing also on the information usefulness in the decision-making processes.

Dual reporting based on different bases is the main feature of the accounting information system of selected countries. Budgetary reports based on a cash basis represent the primary source of information for decision making. Selected jurisdictions started with the preparation and presentation of financial reports based on the accrual/modified accrual basis which was not the result of the informational needs of decision-makers, so the information themselves have become their own purpose.

By exploring the opportunities and obstacles in the implementation of the accrual basis in the selected countries, the paper contributes to the development of the EPSAS project.

This paper contributes to the literature on the application of various budgeting and accounting bases, with an emphasis on research of the similarities and differences of the reporting methods, for the purpose of distinguishing more easily two basic types of reports and, consequently, identifying their appropriate use.

Analyze the importance of sustainable innovation strategy applied in manufacturing companies in Indonesia which affects the company's financial performance through several mediating variables.

The population in this research was medium and large manufacturing company business units in East Java. Business units are part of a company considered as the profit center. The business unit as the unit of analysis in this research is part of the organization that: (1) is responsible for the production and marketing of a product or set of products; (2) is formed by product type; (3) has its own competitors which are different from competitors of other business units or divisions within a parent company; (4) has a manager who is responsible and has authority over the planning and implementation of strategies to achieve the specified profit target.

Innovation strategy has a significant effect on financial performance. Human capital does not significantly mediate the relationship between innovation strategy and financial performance. Capital performance and internal performance do not mediate the relationship between innovation strategy and financial performance. Management accounting information system does not mediate the relationship between innovation strategy and financial performance. Internal process performance mediates the relationship between innovation strategy and financial performance. Management accounting information system and internal process performance mediate the relationship between innovation strategy and financial performance.

The difference in findings confirms that this research needs to be conducted. On the other hand, there is no research that has comprehensively tested the mediating effects of Human Capital and Management Accounting Information System in the relationship between Innovation Strategy and Internal Process Performance and the Impact on Corporate Financial Performance. The originality of this research can be seen in the use of contingency theory which narrows the gap between the industrial organization (I/O) paradigm and the resource-based view (RBV) regarding competitive advantage and performance. Specifically, this research introduces innovation strategy, human capital, management accounting information system, and internal business process performance as the contingency factors that affect financial performance. Second, empirically, this research tries to reduce the gap in empirical research by offering new research model and new research establishment at the level of strategic business units (SBU) in manufacturing companies in East Java. This research is expected to be useful for policy decision making, especially for managers who want to improve strategic business unit's financial performance.

Reports the benefits of using extensible markup language (XML) to support knowledge management of financial information. Current search engines cannot provide sufficient performance to support users of financial information, which includes both non‐structured items and well‐structured items. For investors, making a high‐quality decision sometimes requires both. XML can help by providing tags to create structure. XML provides a vendor‐neutral approach. XML authors can create arbitrary tags to describe the format or structure of data, and are not restricted to the tags in the specification for HTML. A prototype XML‐based Electronic Financial Filing System (ELFFS‐XML) has been developed to illustrate how to apply XML to model and add value to traditional HTML‐based financial information by cross‐linking related information from different data sources. Compares the functionality of XML‐based ELFFS with the original HTML‐based ELFFS and SEDAR, an electronic filing system used in Canada, and recommends some directions for future development of similar electronic filing systems.

The present study seeks to refine the findings and theory on the impact that enterprise resource planning (ERP) implementations have had on management accounting. Specifically, the purposes of this paper are to analyze the changes that ERP implementations have had on performance measures, management accounting techniques, activities of management accountants, and the use of non‐financial information.

The controllers of 13 major Canadian firms were interviewed as part of a multiple case study. Open‐ended questions were used.

The research assesses how ERP implementations through more computational power, relational databases, standardized state‐of‐the‐art transaction processing, and extended chart of accounts change management accounting. The enhanced computing power and overall standardization lead to more accurate and timely information. The standardized transaction processing and the charts of accounts have increased the availability of information from units and products previously deficient of information, and ensured a consistency of information across all units and products. The standardization and automation of transaction processing has reduced the amount of data entry done by management accountants. Performance measures have been standardized, expanded to more units and products, increased in accuracy, and produced more quickly. Management accounting techniques have become more efficient and effective. Management accountants are less involved with data entry, thus allowing them to undertake more analyses. Non‐financial information is more extensive.

This research provides new insights or contributions to understanding how ERP systems impact management accounting and management accountants. First, ERP system implementations affect management accounting. Second, the three part lens or conceptual framework – physical, transactional, and information – explicates the impact of ERP systems on management accounting and management accountants. Third, understanding the impact is further guided by recognizing the expanded chart of accounts inherent with ERP systems.

This paper aims to explore the socio-cultural factors that emerge in the implementation of integrated financial management information systems (IFMIS) in Ghana, a developing country.

A qualitative research approach was used with a case study design. The data were collected from archival documents and semi-structured face-to-face interviews with participants who played a significant role in the implementation of IFMIS in the Ghanaian public sector.

The findings show that although IFMIS was considered by the World Bank, Department for International Development (DFID), European Union and Danish International Development Agency to be rational, technical, universal and unproblematic, the use of the system in the Ghanaian public institutions was constrained by socio-cultural factors. These factors included power struggles between various technocrats; and negative attitudes such as opportunism and rent-seeking interest towards the IFMIS.

The research is grounded in a single case study, but the findings can be theoretically generalised to information technology (IT)-based financial management system exhibiting the same characteristics.

This study offers a practical implication for governments, consultants and donor agencies.

This study provides additional insight through the application of the sociology and duality of information technology theory to study a particular IT-based public financial management initiative.

The purpose of this paper is to define and explore the concept of financial supply chain strategy in a global business environment. The paper aims to illustrate the concepts with a detailed case study of Motorola's global financial supply chain.

This is a detailed, longitudinal case study analysis of a focal organisation and its economic partners in a financial supply chain. The case study combines qualitative analysis of the strategy evolution with extensive time‐series data and quantitative analyses of the performance of the financial supply chain.

The financial supply chain is an integral component of Motorola's overall supply chain management strategy. Physical product, information systems and financial flows are closely aligned with each other throughout the supply chain incorporating Motorola, its customers, suppliers and banks. The overall trend is towards the development of an integrated global financial supply chain in which cash flows mirror product flows. Motorola shares financial data with its suppliers as part of a cooperative strategy that generates cost savings for Motorola and its suppliers in areas such as foreign exchange and cash balances. The cooperative strategy also improves the quality of the payments process measured by six sigma techniques and produces strategic benefits such as risk reduction for the supply chain as a whole in areas such as foreign exchange and payments. A strategy of this type is only possible by taking a global perspective of the financial supply chain.

The development of financial supply chains has not been fully addressed in the supply chain management literature. This paper defines this relatively new topic area and explains its significance in its own right, and also in terms of the inter‐relationships between finance and manufacturing supply chains. A research agenda for financial supply chains is proposed that describes a range of new research opportunities in this area.

The development of integrated financial supply chains will lead to significant savings in terms of funding, banking and administrative costs associated with treasury and payment activities. The implementation and nature of the strategic change also highlight important strategic planning and implementation issues associated with financial supply chains.

The strategic importance of financial supply chains for business and academic researchers is demonstrated through the definition of this topic and the application of a research framework to a detailed study of Motorola's global financial supply chain using time‐series data of strategy evolution and financial supply chain performance. The research findings and comparison with theory support the assertion that this is a relatively new and unexplored problem area that is of direct relevance and interest to researchers in supply chain management.

In recent years, most Organisation for Economic and Cooperation Development (OECD) countries have brought in important reforms into their public accounting systems with the objective of both improving public service management and increasing the transparency and accountability of governments. Reforms of government accounting share a common direction towards the implementation of accrual-based accounting systems. In this context, this paper presents the situation of local government accounting systems in European countries with the aim of showing the degree of uniformity/ heterogeneity that currently exists among the countries considered and why differences persist nowadays, trying to classify countries into groups according to accounting practice. Results show that three groups of countries can be identified: the first continues using the cash basis; in the second, an accrual or modified accrual basis is used for financial accounting but the cash basis still persists in the budgetary system; in the third, an accrual or modified accrual basis is used both in budget and in financial accounting.