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The purpose of this paper is to examine the context of cognitive load and the role of in-app controls that serve as visual aids to promote business process understanding and the use of accounting information system (AIS) for small business users.

In total, 164 participants from small- and medium-sized enterprises were invited to participate in an experiment with between-subjects 2×2 factorial design. Researchers provided two sets of manipulations in the form of in-app control aids, namely Navigation and Guidance. Groups of individuals either received both navigation and guidance, only navigation or only guidance, or no treatment at all. These four different groups were then tested by a range of tasks to measure user understanding on small business domain knowledge and accounting business process provided by the system.

The findings indicate that although several early indications were visually observed wherein Navigation and Guidance may help reduce individual cognitive load and hence provide potential value for a better understanding of business process, the statistical analysis has not yet been able to substantiate the differences. Despite visually supporting the hypotheses, neither Navigation nor Guidance proved significant on accuracy (scores), efficiency (time) and individual cognitive difficulties. It appears that a systematic training on the accounting process is arguably imperative in order to reduce the extraneous cognitive load due to a relative gap of accounting logic and users’ knowledge of their business process. Ultimately, it would promote the germane knowledge where the integration of user’s own business process and accounting process can manifest effectively.

Aligned with the findings of the research and its correlation with learning, apparently the learning process is not merely determined not only by the application control features being embedded, but also by the domain knowledge of individuals who interact with the system. Training related to the discussion of the accounting process should be conducted more intensively to minimize the gap between the knowledge upon the problems on individual business process and the mechanism of the accounting process.

This research takes a new approach in examining user acceptance toward an AIS by comparing task performance with and without the assistive devices, to assess how these visual aids may overcome the cognitive load of the individual.

This study aims to explore how risk culture – tone at the top (TATT) and informed risk decision (IRD) – can affect the effectiveness of risk management (EORM) in the government.

The authors experimented on 84 civil servants working in central and local governments in Indonesia, focusing on vital local governments and critical ministries/institutions in central governments.

TATT and its interaction with IRD do not affect the EORM, while IRD and socialization of risk affect and improve it. A weak TATT, low commitment and ineffective implementation of risk culture to the lower-middle echelon may impair a country’s risk management (RM) practice. IRD with socialization is also the key to improving decision-making and RM.

This paper illuminates the possibility of risk culture in regulating the EORM in the governmental general planning process using the experiment as the research method and provides different facets in the application of risk culture in the government, where the focus is on policy-making, budgeting and planning aspects by involving several important ministries, institutions and strategic local government’s civil servants.

Increased fraudulent practices have heightened the need for innovation in anti-fraud programs, necessitating the development of analytics techniques for detecting and preventing fraud. The subject of fraud analytics will continue to expand in the future for public-sector organizations; therefore, this research examined the progress of fraud analytics in public-sector transactions and offers suggestions for its future development.

This study systematically reviewed research on fraud analytics development in public-sector transactions. The review was conducted from June 2021 to June 2023 by identifying research objectives and questions, performing literature quality assessment and extraction, data synthesis and research reporting. The research mainly identified 43 relevant articles that were used as references.

This research examined fraud analytics development related to public-sector financial transactions. The results revealed that fraud analytics expansion has not spread equally, as most programs have been implemented by governments and healthcare organizations in developed countries. This research also exposed that the analytics optimization in fraud prevention is higher than for fraud detection. Such analytics help organizations detect fraud, improve business effectiveness and efficiency, and refine administrative systems and work standards.

This research offers comprehensive insights for researchers and public-sector professionals regarding current fraud analytics development in public-sector financial transactions and future trends.

This study presents the first systematic literature review to investigate the development of fraud analytics in public-sector transactions. The findings can aid scholars' and practitioners' future fraud analytics development.