Managerial Accounting AS An Element Of Information Resources Management Of An Enterprise

The questions of the information resources organization and formation mechanism of an enterprise through financial and managerial reporting data and accounting data prism are highlighted. The sequence formation elements and enterprise information resources use are considered. The formation of the enterprises information resource, based on managerial accounting, is studied, which is a priority aspect of modern decision-making support, as well as other components of business tools - financial management and audit. Information resource management has certain functions that are general and inherent in all business systems. The nature of the prepared reports and information filling of the financial statements are subordinated to general objectives. That is, it contains a range of financial information that should be publicly available and useful to a wide range of users and decision-making, and not specifically devised to the needs of a particular group or set of decision-making. Managerial reports are specialized reports that are designed either for a solution of a specific decision or for a specific manager. The directions of the information resource management development on the basis of information technology use and information technology impact on the accounting development are disclosed

Marketing management of a successful e-business

Marketing management occupies an increasingly important position in the business world, as well as in the sphere of electronic commerce. Some participants, however, underestimate the importance of this marketing support, which may be one of the major causes of the failure and inability of some companies operating on the Internet to grow. The aim of this paper is to develop an effective marketing management process model, which can significantly contribute to the increased competitiveness of companies operating on the Internet. The validity of this model is then applied on a Czech e-shop, which has long been one of the leaders of the Czech Internet market. To achieve the objective of this paper the current situation will be analysed, and synthesis of the findings from research literature as well as modelling using the methods of abstraction and specification will be performed. This article is focused on Czech Internet market. Results of the survey (case study) will be used for further research in the field of e-business

ERP implementation methodologies and frameworks: a literature review

Enterprise Resource Planning (ERP) implementation is a complex and vibrant process, one that involves a combination of technological and organizational interactions. Often an ERP implementation project is the single largest IT project that an organization has ever launched and requires a mutual fit of system and organization. Also the concept of an ERP implementation supporting business processes across many different departments is not a generic, rigid and uniform concept and depends on variety of factors. As a result, the issues addressing the ERP implementation process have been one of the major concerns in industry. Therefore ERP implementation receives attention from practitioners and scholars and both, business as well as academic literature is abundant and not always very conclusive or coherent. However, research on ERP systems so far has been mainly focused on diffusion, use and impact issues. Less attention has been given to the methods used during the configuration and the implementation of ERP systems, even though they are commonly used in practice, they still remain largely unexplored and undocumented in Information Systems research. So, the academic relevance of this research is the contribution to the existing body of scientific knowledge. An annotated brief literature review is done in order to evaluate the current state of the existing academic literature. The purpose is to present a systematic overview of relevant ERP implementation methodologies and frameworks as a desire for achieving a better taxonomy of ERP implementation methodologies. This paper is useful to researchers who are interested in ERP implementation methodologies and frameworks. Results will serve as an input for a classification of the existing ERP implementation methodologies and frameworks. Also, this paper aims also at the professional ERP community involved in the process of ERP implementation by promoting a better understanding of ERP implementation methodologies and frameworks, its variety and history

Implementing section 404 of the sarbanes oxley act: Recommendations for information systems organizations

Section 404 of the Sarbanes Oxley (SOX) Act addresses the effectiveness of internal controls, which in most organizations are either fully or partially automated due to the pervasiveness and ubiquity of information technologies. Significant or material control deficiencies have to be reported publicly. The adverse impact on organizations declaring deficiencies can be severe, for example, damage to reputation and/or market value. While there are many practitioner-led manuals and methods for dealing with 404, there has been little published in the academic research literature investigating the role of Information Systems organizations in implementing Section 404. The paper addresses this gap in knowledge. We used institutional theory as the lens through which to examine the experiences of Section 404 implementation in three global organizations. We used the case study method and an abductive strategy to gather and analyze data respectively. Our findings are summarized in six recommendations. We found that institutional pressures play a critical role in the implementation of Section 404. In particular, organizations face coercive pressure to achieve Section 404 compliance, without which punitive sanctions can be imposed by regulators. Organizations tend to imitate one another in the methods they use so that each is perceived to be in line with their competitive environment. Organizations face normative pressures to act in ways that are socially acceptable, which is to achieve compliance. Failure to do so would be a signal to the market that the organization does not take controls seriously. We expand these findings in terms of power and influence tactics that IS organizations can use when implementing Section 404. Our findings provide directions for practice and lines of enquiry for further research

The future of Cybersecurity in Italy: Strategic focus area

This volume has been created as a continuation of the previous one, with the aim of outlining a set of focus areas and actions that the Italian Nation research community considers essential. The book touches many aspects of cyber security, ranging from the definition of the infrastructure and controls needed to organize cyberdefence to the actions and technologies to be developed to be better protected, from the identification of the main technologies to be defended to the proposal of a set of horizontal actions for training, awareness raising, and risk management

Creating a climate for food security: the business, people & landscapes in food production

AbstractBalancing human and environmental needs is urgent where food security and sustainability are under pressure from population increases and changing climates. Requirements of food security, social justice and environmental justice exacerbate the impact of agriculture on the supporting ecological environment. Viability of the Australian rural economy is intrinsically linked to food production and food security requiring systematic evaluation of climate change adaptation strategies for agricultural productivity.This food-systems research drew on global climate change literature to identify risks and adaptation. The transdisciplinary team applied specialist experience through collaboration in social science, economics and land-management to provide comprehensive methods to engage researchers and decision-makers making decisions across the food-system. Research focus on the dairy and horticulture sectors in the SW-WA and SEQld provided a comparative context in food-systems and regional economies. Expert knowledge was engaged through a series of panel meetings to test and challenge existing practice applying conceptual and empirical approaches in Structural Equation, Value-Chain, Supply-Chain modelling and Analytical Hierarchy modelling. This iterative action-research process provided immediate generation and transfer of expert knowledge across the involved sectors. The scenarios and adaptive strategies provide evidence-based pathways to strengthen food-systems; account for climate change mitigation and adaptation; and weather-proof regional economies in the face of climate change. Balancing human and environmental needs is urgent where food security and sustainability are under pressure from population increases and changing climates. Requirements of food security, social justice and environmental justice exacerbate the impact of agriculture on the supporting ecological environment. Viability of the Australian rural economy is intrinsically linked to food production and food security requiring systematic evaluation of climate change adaptation strategies for agricultural productivity.This food-systems research drew on global climate change literature to identify risks and adaptation. The transdisciplinary team applied specialist experience through collaboration in social science, economics and land-management to provide comprehensive methods to engage researchers and decision-makers making decisions across the food-system. Research focus on the dairy and horticulture sectors in the SW-WA and SEQld provided a comparative context in food-systems and regional economies. Expert knowledge was engaged through a series of panel meetings to test and challenge existing practice applying conceptual and empirical approaches in Structural Equation, Value-Chain, Supply-Chain modelling and Analytical Hierarchy modelling. This iterative action-research process provided immediate generation and transfer of expert knowledge across the involved sectors. The scenarios and adaptive strategies provide evidence-based pathways to strengthen food-systems; account for climate change mitigation and adaptation; and weather-proof regional economies in the face of climate change. The triple-bottom-line provided a comprehensive means of addressing social, economic and ecological requirements, and the modelling showed the interacting dynamics between these dimensions. In response to climate change, the agricultural sector must now optimise practices to address the interaction between economic, social and environmental investment. Differences in positions between the industry sector, the government and research sectors demonstrate the need for closer relationships between industry and government if climate change interventions are to be effectively targeted. Modelling shows that capacity for adaptation has a significant bearing on the success of implementing intervention strategies. Without intervention strategies to build viability and support, farm businesses are more likely to fail as a consequence of climate change. A framework of capitals that includes social components - cultural, human and social capital-, economic components -economic and physical capital - and ecological components -ecological and environmental capital - should be applied to address capacities. A priority assessment of climate change intervention strategies shows that strategies categorised as ‘Technology & Extension’ are most important in minimising risk from climate change impacts. To implement interventions to achieve ‘Food Business Resilience’, ‘Business Development’ strategies and alternative business models are most effective. ‘Research and Development’ interventions are essential to achieve enhanced ‘Adaptive Capacity’.The individual components of TBL Adaptive Capacity can be achieved through ‘Policy and Governance’ interventions for building ‘Social Capital’ capacity, ‘Research and Development’ will develop ‘Economic Capital’, and ‘Business Development’ strategies will build ‘Ecological Capital’.These strategic interventions will promote food security and maintain resilience in local food systems, agricultural production communities and markets, global industrial systems, and developing world food systems. Climate change mitigation and adaptation interventions reflect a rich conceptualisation drawing from the Australian context, but also acknowledging the moral context of global association.Please cite this report as:Wardell-Johnson, A, Uddin, N, Islam, N, Nath, T, Stockwell, B, Slade, C 2013 Creating a climate for food security: the businesses, people and landscapes in food production, National Climate Change Adaptation Research Facility, Gold Coast, pp. 144.Balancing human and environmental needs is urgent where food security and sustainability are under pressure from population increases and changing climates. Requirements of food security, social justice and environmental justice exacerbate the impact of agriculture on the supporting ecological environment. Viability of the Australian rural economy is intrinsically linked to food production and food security requiring systematic evaluation of climate change adaptation strategies for agricultural productivity.This food-systems research drew on global climate change literature to identify risks and adaptation. The transdisciplinary team applied specialist experience through collaboration in social science, economics and land-management to provide comprehensive methods to engage researchers and decision-makers making decisions across the food-system. Research focus on the dairy and horticulture sectors in the SW-WA and SEQld provided a comparative context in food-systems and regional economies. Expert knowledge was engaged through a series of panel meetings to test and challenge existing practice applying conceptual and empirical approaches in Structural Equation, Value-Chain, Supply-Chain modelling and Analytical Hierarchy modelling. This iterative action-research process provided immediate generation and transfer of expert knowledge across the involved sectors. The scenarios and adaptive strategies provide evidence-based pathways to strengthen food-systems; account for climate change mitigation and adaptation; and weather-proof regional economies in the face of climate change. The triple-bottom-line provided a comprehensive means of addressing social, economic and ecological requirements, and the modelling showed the interacting dynamics between these dimensions. In response to climate change, the agricultural sector must now optimise practices to address the interaction between economic, social and environmental investment. Differences in positions between the industry sector, the government and research sectors demonstrate the need for closer relationships between industry and government if climate change interventions are to be effectively targeted. Modelling shows that capacity for adaptation has a significant bearing on the success of implementing intervention strategies. Without intervention strategies to build viability and support, farm businesses are more likely to fail as a consequence of climate change. A framework of capitals that includes social components - cultural, human and social capital-, economic components -economic and physical capital - and ecological components -ecological and environmental capital - should be applied to address capacities. A priority assessment of climate change intervention strategies shows that strategies categorised as ‘Technology & Extension’ are most important in minimising risk from climate change impacts. To implement interventions to achieve ‘Food Business Resilience’, ‘Business Development’ strategies and alternative business models are most effective. ‘Research and Development’ interventions are essential to achieve enhanced ‘Adaptive Capacity’.The individual components of TBL Adaptive Capacity can be achieved through ‘Policy and Governance’ interventions for building ‘Social Capital’ capacity, ‘Research and Development’ will develop ‘Economic Capital’, and ‘Business Development’ strategies will build ‘Ecological Capital’.These strategic interventions will promote food security and maintain resilience in local food systems, agricultural production communities and markets, global industrial systems, and developing world food systems. Climate change mitigation and adaptation interventions reflect a rich conceptualisation drawing from the Australian context, but also acknowledging the moral context of global association

Back to the Future: A Century of Compensation

What were the hot compensation issues and practices over the past century? Does history offer any lessons that may inform our compensation decisions in the future? To answer these questions, we reviewed newspapers and business publications from the past 100 years. To highlight changes in compensation systems during that time, we selected four topics to examine in detail in this paper: compensation\u27s role in the changing nature of the deal; the evolution of pay-for-performance; the emergence of benefits; and the bellwethers of compensation systems. Four lessons for the future are drawn. These include: End the search for the one right compensation strategy; Understand what in the context matters; Continue pragmatic experimentation, and Support continuous learning about compensation. Readers are invited to delve into the history of compensation to discover what they take away for the future