Principles of forming a modern accounting and analytical model of commercial organization in digital economy

Purpose: The article presents basic methodological approaches to the creation of a new model of forming and functioning of the accounting and analytical system to meet the information needs of internal and external stakeholders of organizations. Design/Approach/Methodology: Substantiation of the principles of building a system for accounting and analytical information management that meets current conditions for the business functioning using modern hardware and software. Findings: The developed model of cascade functioning of organization’s information support system optimizes the structure and content of accounting and analytical modules, contributes to the effective implementation of management functions, timely control and rapid response to the impact of negative factors. Practical implications: The principles of information flow management system constructing formulated in the article contribute to optimization of expenses for organization of accounting and analytical functions, improvement of quality of financial and non-financial reporting, realistic assessment and forecasting of business efficiency. Originality/Value: The proposed new model for constructing an accounting and analytical information base allows to improve the procedures of collection, processing, storage and disclosure of financial and non-financial information, to create a balanced structure of the database on the basis of cascade digitization of primary and derived data.peer-reviewe

SMEs COMPETITIVE ADVANTAGE AND ENTERPRISE RESOURCE PLANNING IMPLEMENTATION: FINDING FROM CENTRAL JAVA

Enterprise Resource Planning (ERP) is an integrated application software for widespread use in the organization. The aim of this study is to determine factors that affect the successful implementation of ERP in Small and Medium Enterprises (SMEs) in Central Java in order to build competitive advantage. To test the hypothesis, this study utilized data from 107 SMEs in Central Java. The results revealed that variable Business Process Reengineering have the greatest influence toward the successful implementation in Small and Medium Enterprises. It is suggested that SMEs should gain knowledge and solidify its business process reengineering before implementing ERP

Describing records, people, organizations and functions: the Empowering the User project's flexible archival catalogue

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The Framework Catalogue of Digital Competences

The Framework Catalogue of Digital Competences Justyna Jasiewicz, Mirosław Filiciak, Anna Mierzecka, Kamil Śliwowski, Andrzej Klimczuk, Małgorzata Kisilowska, Alek Tarkowski & Jacek Zadrożny Centrum Cyfrowe Projekt: Polska (2015

Evaluation of e-learning web sites using fuzzy axiomatic design based approach

High quality web site has been generally recognized as a critical enabler to conduct online business. Numerous studies exist in the literature to measure the business performance in relation to web site quality. In this paper, an axiomatic design based approach for fuzzy group decision making is adopted to evaluate the quality of e-learning web sites. Another multi-criteria decision making technique, namely fuzzy TOPSIS, is applied in order to validate the outcome. The methodology proposed in this paper has the advantage of incorporating requirements and enabling reductions in the problem size, as compared to fuzzy TOPSIS. A case study focusing on Turkish e-learning websites is presented, and based on the empirical findings, managerial implications and recommendations for future research are offered

A Conceptual Framework for Definition of the Correlation Between Company Size Categories and the Proliferation of Business Information Systems in Hungary Download article

Based on a conceptual model, this paper aims to explore the background of the decision-making process leading to the introduction of business information systems among enterprises in Hungary. Together with presenting the problems arising in the course of the implementation of such systems, their usage patterns are also investigated. A strong correlation is established between the size of an enterprise, the scope of its business activities and the range of the business information systems it applies

Transforming failure into success through organisational learning: An analysis of a manufacturing information system

This paper describes the idiosyncracies of a case study company, through highlighting issues and problems experienced during their attempts to evaluate, implement and realise the holistic implications of a manufacturing information system. Although the Information System (IS) was operational for a period of time, it was eventually deemed a failure. The reason for this was that a range of human and organisational factors prevented the organisation from embracing the full impact of the system. The eventual success of their information system was realised through a bespoke implementation, based upon a traditional systems development lifecycle that indirectly addressed learning issues following the earlier failed deployment. The paper highlights key issues relating to business success and failure, and then contrasts them alongside the presented case study. In doing so, the authors conclude by proposing methods through which manufacturing information systems can be transformed for business success. This is described achievable through both a realisation in the positioning of the organisation relative to technology management, and the related mapping of human and technological constructs that support information systems related succes

Strategic decision-making processes as a mediator of the effect of board characteristics on company innovation: A study of publicly-listed firms in Greece

Based on the Upper Echelons Theory that suggests the demographic characteristics of executives are linked to organisational processes and outcomes, the paper proposes that strategic decision-making processes mediate the relationship between board members’ demographic characteristics and corporate innovation relating to product, process and organization. Based on questionnaires completed by 101 CEOs of Greek listed firms, the findings confirm that reporting and formalization as decision processes mediate the effect of board characteristics on innovation. Sound financial and formal mechanisms encourage Greek executives to take risks and invest in product or service innovation. Findings show that the executives’ educational level is positively associated with financial reporting and rule formalization activities due to the changes that have been occurred in the Greek education system over recent decades. Functional background is found to influence only financial reporting activities. Finally, the managerial implications of this study are discussed

The Reality of the Employees Performance in the Palestinian Cellular Telecommunications Company (Jawwal)

The aim of this study was to identify the reality of the performance of the employees in The Palestinian Cellular Telecommunications Company (Jawwal), and to find the differences between the views of the study sample on the variables of the study according to the variables (age, scientific qualification, field of work and years of service). To achieve the objectives of the study, a questionnaire was designed and developed to measure the variables of the study applied to the company's 70 employees. The Complete Census method was used and 60 samples were recovered for analysis with a recovery rate (85.7%). The SPSS statistical package was adopted. The study reached several results, the most important of which is that the degree of approval for the job performance of the employees working in The Palestinian Cellular Telecommunications Company (Jawwal) is 81.56%. The results showed that there were no statistically significant differences at the level of α≤ 0.05 between the average of the respondents' opinions on the performance of the workers in the Palestinian Cellular Telecommunications Company (Jawwal) due to the following variables (age, scientific qualification, field of work, number of years of service). The most important recommendations were to increase the efficiency of the employees of the company using the equipment of their work, and the need to pay attention to the development of the skills of employees through specialized training programs to improve their performance. And focus on moral incentives because of their role in improving the performance of employees by spreading the spirit of cooperation between