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Book part
Publication date: 25 June 2012

David R. Hotchkiss, Mark L. Diana and Karen G. Fleischman Foreit

Purpose – Health system performance depends on production and use of quality health data and information. Routine health information systems (RHIS) are defined as systems that…

Abstract

Purpose – Health system performance depends on production and use of quality health data and information. Routine health information systems (RHIS) are defined as systems that provide information at regular intervals of a year or less to meet predictable information needs. These include paper-based or electronic health records and facility- and district-level management information systems. RHIS are receiving increasing attention as an essential component of efficient, country-owned, integrated national systems. To guide investment decisions on RHIS, evidence is needed on which types of RHIS interventions work and which do not.

Design/methodology/approach – This chapter is a systematic review of the literature on the evaluation of RHIS interventions in low- and middle-income countries, starting from the premise that investments in RHIS could be better understood and so produce greater benefits than they currently do.

Findings – We describe the conceptual literature on the determinants of RHIS performance and its role in improving health systems functioning, discuss the evidence base on the effectiveness of strategies to improve RHIS performance, provide an overview of RHIS evaluation challenges, and make suggestions to improve the evidence base.

Originality/value – The goal is to help ensure that (a) RHIS interventions are appropriately designed and implemented to improve health systems functioning and (b) resulting RHIS information is used more effectively.

Details

Health Information Technology in the International Context
Type: Book
ISBN: 978-1-78052-859-5

Keywords

Article
Publication date: 1 May 1992

Editorial This special issue of Industrial Management & Data Systems is a huge departure from our usual journal/ monograph style. This is an additional issue to the year's volume…

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Abstract

Editorial This special issue of Industrial Management & Data Systems is a huge departure from our usual journal/ monograph style. This is an additional issue to the year's volume — a bonus in fact.

Details

Industrial Management & Data Systems, vol. 92 no. 5
Type: Research Article
ISSN: 0263-5577

Article
Publication date: 12 December 2022

Wanyi Chen, Weiyu Cai, Yingfan Hu, Yuke Zhang and Qinyuan Yu

This study explores the impact mechanism of corporate digital transformation (CDT) on the quality of accounting information.

Abstract

Purpose

This study explores the impact mechanism of corporate digital transformation (CDT) on the quality of accounting information.

Design/methodology/approach

Samples of A-share listed companies on the Shanghai and Shenzhen stock exchanges from 2007 to 2020 are used as a research sample. The empirical analysis is based on the ordinary least squares regression model, and mediation and moderation effect models were used in further analysis.

Findings

This study finds that CDT enhances accounting information quality by alleviating the agency problem. This positive effect is more significant among firms that exhibit less media coverage, have low industry competition and are not subject to cyber-attack.

Originality/value

This study extends the economic consequences of CDT and enriches the literature on the factors that affect accounting information quality. Further, this study's findings guide the government to actively promote CDT, facilitate the digital upgrading of industries and improve accounting information quality and efficiency in capital markets.

Details

International Journal of Emerging Markets, vol. ahead-of-print no. ahead-of-print
Type: Research Article
ISSN: 1746-8809

Keywords

Article
Publication date: 25 February 2014

Guangqian Peng, Jacques Trienekens, S.W.F. (Onno) Omta and Wensheng Wang

The aim of this paper is to extend the understanding of the configuration of inter-organizational information exchange (IOIE) and the role of each aspect of IOIE in realizing…

Abstract

Purpose

The aim of this paper is to extend the understanding of the configuration of inter-organizational information exchange (IOIE) and the role of each aspect of IOIE in realizing potential communication benefits.

Design/methodology/approach

A conceptual framework on the configuration of IOIE was developed by examining the relationships between companies in the poultry supply chain in China. A sample of 165 buying companies and a sample of 96 sellers were analyzed by partial least square modeling.

Findings

Communication willingness plays a critical role in improving communication quality and realizing potential communication benefits. Modern media remain as a huge potential opportunity for improving performance. Meanwhile, the power of face-to-face communication should never be neglected, even in the coming Information Age. Higher communication frequency contributes to better understanding of companies' changing requirements and expectations. Taking use of senior managers and staff from different functions helps sellers grasp better changing markets. Communication quality is found as a multi-dimensional concept and plays a critical mediating role in realizing communication benefits.

Originality/value

The proposition of the model of configuration of inter-organizational information exchange and the quantitative empirical examination of the model fills an important research gap.

Article
Publication date: 8 July 2022

Isam Saleh, Yahya Marei, Maha Ayoush and Malik Muneer Abu Afifa

Big Data analytics (BDA) and its implications for the accounting profession continue to be a key issue that requires more research and evaluation. As a result, the purpose of this…

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Abstract

Purpose

Big Data analytics (BDA) and its implications for the accounting profession continue to be a key issue that requires more research and evaluation. As a result, the purpose of this study is to evaluate the impact of BDA on financial reporting quality, as well as to assess the accounting challenges associated with Big Data. It provides qualitative evidence from Canada.

Design/methodology/approach

This study used a qualitative approach to ascertain the thoughts and perceptions of auditors, financial analysts and accountants at Canadian audit and accounting firms in BDA and its impact on financial reporting quality, using semi-structured interviews. To obtain their consent to participate in the interview, 127 auditors, financial analysts and accountants from Canadian audit and accounting firms were initially approached. The final number of respondents was 41, representing a response rate of 32%.

Findings

The authors’ findings underscored the relevance of Big Data and BDA in affecting financial report quality and revealed that BDA had a significant effect on improving financial reporting quality. Big Data improves accounting reporting and expert judgment by providing professional. In summary, participants agreed that when analytical methods in Big Data are implemented effectively, businesses may possibly achieve a variety of benefits, including customized goods, simplified processes, improved risk assessment process and, finally, increased risk management.

Practical implications

The authors’ findings indicate that BDA may help predict investment returns and risks, estimate future investment opportunities, forecast revenues, detect fraud and susceptibility early and identify economic growth opportunities. As a result, auditors, financial analysts, accountants, investors and other strategic decision-makers should be aware of these findings to make informed choices.

Originality/value

Big Data has become the norm in recent years; accountants and other decision-makers have struggled to analyze massive amounts of data. This limits their capacity to profit from such data even more. Therefore, this study is motivated by the lack of research on Big Data’s influence on financial report quality.

Details

Journal of Financial Reporting and Accounting, vol. 21 no. 1
Type: Research Article
ISSN: 1985-2517

Keywords

Article
Publication date: 3 September 2018

Manjot Singh Bhatia and Anjali Awasthi

The purpose of this paper is to examine the relationship between implementation of quality management systems (QMS) and business performance, through mediating factors (operating…

1471

Abstract

Purpose

The purpose of this paper is to examine the relationship between implementation of quality management systems (QMS) and business performance, through mediating factors (operating performance, information quality, product quality, design performance, environmental performance and competitive priorities). Most of the published literature examines the direct impact of implementation of QMS on business performance, and on some of the above stated factors. However, the impact of implementation of QMS on business performance, through these mediating factors has not received much attention. Accordingly, the authors develop a theoretical framework depicting impact of implementation of QMS on business performance through the above stated factors.

Design/methodology/approach

The paper proposes several hypotheses linking implementation of QMS, mediating factors and business performance. The hypothesized model is empirically tested using data collected from 120 professionals working in quality engineering/management in India and North America. The collected data are analyzed with the aid of structural equation modeling (SEM) technique.

Findings

Information quality and design performance have emerged as the important factors in the research. Information quality directly effects design performance, operating performance and environmental performance. The model indicates that besides a well-designed product, managers need to focus on the operating performance to improve overall product quality. Empirical evidence is found regarding direct and indirect effect of implementation of QMS on above stated mediating factors and on business performance.

Originality/value

The research fills a gap in the literature by considering several mediating factors that aid in improving business performance with implementation of QMS.

Details

International Journal of Quality & Reliability Management, vol. 35 no. 8
Type: Research Article
ISSN: 0265-671X

Keywords

Open Access
Article
Publication date: 30 April 2021

Dau Thi Kim Thoa and Vo Van Nhi

The purpose of this study is to examine the financial autonomy that affects the financial accounting information quality of public organizations. This study also tests the impact…

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Abstract

Purpose

The purpose of this study is to examine the financial autonomy that affects the financial accounting information quality of public organizations. This study also tests the impact of the financial autonomy on support from leadership. How this impact has affected elements of accounting information systems such as hardware, software, communications technology and chief accountant to support providing the quality of the financial accounting information.

Design/methodology/approach

The research model is in the SEM form and measurement models are reflective scales so this study applies the PLS-SEM analysis technique on the Smart PLS 3.2.7 software to test the research hypotheses. Analytical data is collected through survey questionnaires with observed variables measured using the typical 7-point Likert scales. The result obtained after cleaning the data includes 164 Vietnamese public organizations with the different levels of the financial autonomy.

Findings

This research has three primary findings: firstly, FA has a positive direct effect on FAIQ and SL. Secondly, SL influences FAIQ through four mediate variables including AM, HW, SW and CN. Finally, SL also acts as a mediate variable in the relationship of FA and FAIQ.

Originality/value

This is one of the first empirical studies to examine the role of financial autonomy in leadership support to improve the quality of the accounting information in the public sector in the context of the Vietnamese government is promoting the financial autonomy of public organizations.

Details

Journal of Asian Business and Economic Studies, vol. 29 no. 1
Type: Research Article
ISSN: 2515-964X

Keywords

Article
Publication date: 3 August 2023

Yuwen Hua, Honglei Lia Sun and Ya Chen

This study aims to explore the relationship between elderly users' trust in public digital cultural services (PDCS) and their intention to use PDCS, and reveal the factors…

Abstract

Purpose

This study aims to explore the relationship between elderly users' trust in public digital cultural services (PDCS) and their intention to use PDCS, and reveal the factors affecting their intentions from the perspective of trust to make recommendations that will increase their intention to use PDCS.

Design/methodology/approach

Combined with the trust building model and social exchange theory, this study constructed a conceptual model of elderly users' intention to use PDCS. Data collected from Chinese elderly users who have reached the age of 60 through questionnaire surveys were tested using the structural equation model with partial least squares. Finally, the authors proposed a model of elderly users' intention to use PDCS.

Findings

This study finds that elderly users' trust positively affects their intention to use PDCS from two aspects: service features and user features of PDCS. Concerning the service features, system quality directly affects elderly users' trust in PDCS most significantly, followed by information quality and service reputation. Concerning the user features, perceived value has a higher impact on elderly users' trust than that of service features, and information literacy and information quality directly affect perceived value.

Originality/value

This study adds new knowledge to the users' behavior of PDCS and enriches the prior description of PDCS. The recommendations made in this study provide a series of strategies for practitioners and researchers to improve the elderly users' intention to use PDCS and bridge the silver digital divide, which offers new ideas for improving the efficiency of PDCS.

Details

Library Hi Tech, vol. ahead-of-print no. ahead-of-print
Type: Research Article
ISSN: 0737-8831

Keywords

Article
Publication date: 1 November 2003

Esther Gelle and Katja Karhu

This article discusses the increasing importance of information to so called information factories. As information management is their core competence, development of information

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Abstract

This article discusses the increasing importance of information to so called information factories. As information management is their core competence, development of information quality should be the key focus of quality management. Good quality information is error free and fulfills the user’s needs. Technology managers define their needs as having recent, relevant, reliable and analyzed information on competitive environment and development of technologies. Several methods used with full text search engines to improve different aspects of information quality, are demonstrated and described based on our constructive work, implementing Business Technology portals. Relevancy of information was improved with several used methods and reliability by structured searches with meta‐information and by reduced information space. Recentness of information was improved with push technology. As conclusion, full‐text search engines increase the information quality by filtering information, however recentness of information and analyzed information are more difficult aspects to improve than relevancy and reliability.

Details

Industrial Management & Data Systems, vol. 103 no. 8
Type: Research Article
ISSN: 0263-5577

Keywords

Article
Publication date: 4 January 2023

Pan Liu

To study these issues, the authors chose a GFSC with one producer and one material supplier as research object, the supplier will offer green material to the producer and the…

Abstract

Purpose

To study these issues, the authors chose a GFSC with one producer and one material supplier as research object, the supplier will offer green material to the producer and the producer will make green food using green production technology. Then, the authors proposed that consumers' perceived value was determined by the trustworthiness levels of the related green and quality-safety information provided by the supplier and the producer. Then, considering the trustworthiness levels of the green and quality information provided by the supplier and the producer, the authors improved the demand function. Afterwards, we constructed four investment models and their income models are built and then a cost-sharing and revenue-sharing contract (hereafter, CSRS) was adopted to coordinate the GFSC.

Design/methodology/approach

With the growth of consumers environmental awareness and life level, consumers' requirements for green and high quality food are growing. In recently years, to increase consumers' perceived trustworthiness on the product greenness and quality levels, stakeholders in green food supply chain (hereafter, GFSC) start to adopt the blockchain-based traceability system (hereafter, BLTS). For investors, they need to know the investment conditions and how to coordinate the GFSC.

Findings

(1) When the revenue-sharing coefficient is less than three-fourths and higher then a certain vaule, the cost-sharing and revenue-sharing contract can make the GFSC coordinate. (2) The investment cost threshold of the BLTS has a positive relationship with the trustworthiness improvement levels of the green and quality information, the green degree of food products and the quality of food products. (3) In the proposed four investment situations, as the growth of consumers perceived credibility coefficient about the greenness information and the quality information, chain members' revenues will increase. In addition, comparing with co-investing the BLTS, benefits of chain members are lower than them in the sole investment model.

Originality/value

(1) The demand function we proposed can help chain members forecast market demand to support production or ordering decisions. (2) The investment decision policies can offer a theoretical reference for chain members to use the BLTS. (3) The CSRS will offer the theoretical reference for coordinating the supply chain after using the BLTS. Furthermore, our study method can be referenced by other scholars. (4) The study method can offer a method reference for researchers who do a similar discussion in a manufacturing supply chain. Although, our research cannot guide the industrial practices, it can serve as a reference of the similar research in industry.

Details

Kybernetes, vol. 53 no. 3
Type: Research Article
ISSN: 0368-492X

Keywords

1 – 10 of over 188000