A conceptual model for EAI adoption in an e-government environment

The non-integrated nature of Local Government Authority (LGA) Information Systems (IS) is strongly associated with the inconsistency and duplication of data, reduction in data integrity and quality, and high operational and maintenance cost. The reason is that legacy IS within the LGAs are usually tailored to support particular business processes and functions and are as a consequence usually difficult to integrate. This gives rise to a strong need for an integrated architecture that facilitates reuse of existing applications and flexibly implementing business processes across the functional boundaries within the LGAs. This paper examines a potentially important area of IS integration in the United Kingdom (UK) LGAs through Enterprise Application Integration (EAI) technology. A review of the literature indicates that EAI has been a focal technology for several organisations in solving their integration problems. However, is new in the LGAs; thus research literature around it is limited. Yet the effect of IS integration using EAI technology remains under explored, as little research has been conducted to comprehend the LGAs perception of integration that influences their decisions and actions. The author demonstrates that it is of high importance to investigate this area within LGAs and result in research that contributes towards successful EAI adoption. Therefore, resulting in the development of a conceptual model that may be used to assist the government decision-making process for EAI adoption in an electronic Government (e-Government) environment

Does Information Technology Investment Influences Firm’s Market Value? The Case of Non-Publicly Traded Healthcare Firms

Managers make informed information technology investment decisions when they are able to quantify how IT contributes to firm performance. While financial accounting measures inform IT’s influence on retrospective firm performance, senior managers expect evidence of how IT influences prospective measures such as the firm’s market value. We examine the efficacy of IT’s influence on firm value combined with measures of financial performance for non-publicly traded (NPT) hospitals that lack conventional market-based measures. We gathered actual sale transactions for NPT hospitals in the United States to derive the q ratio, a measure of market value. Our findings indicate that the influence of IT investment on the firm is more pronounced and statistically significant on firm value than exclusively on the accounting performance measures. Specifically, we find that the impact of IT investment is not significant on return on assets (ROA) and operating income for the same set of hospitals. This research note contributes to research and practice by demonstrating that the overall impact of IT is better understood when accounting measures are complemented with the firm’s market value. Such market valuation is also critical in merger and acquisition decisions, an activity that is likely to accelerate in the healthcare industry. Our findings provide hospitals, as well as other NPT firms, with insights into the impact of IT investment and a pragmatic approach to demonstrating IT’s contribution to firm value

ESG in the financial industry: What matters for rating analysts?

This paper examines ESG rating analysts' views from Sustainalytics in order to highlight the main ESG features discussed across 11 sectors. We perform a topic modeling and a sentiment analysis to identify the content of analysts' opinions on the companies' ESG performance and to uncover the embedded sentiment associated with each ESG feature. The results of the topic modeling consist of 13 topics with a sector driven distribution. The analysis suggests that the best ESG performing financial institutions show to be actively committed to the code of best practice in governance and disclosure transparency. Whereas penalized financial entities seem to manifest less attention to ethical conduct and mis-selling. Furthermore, data privacy and security attract analysts' attention and should be closely monitored by financial entities. Finally, it is important to actively disclose ESG activities as the more information is available the better ESG commitment is reflected in analysts' views

National CPE Curriculum: a pathway to excellence

https://egrove.olemiss.edu/aicpa_comm/1122/thumbnail.jp

Serbia - public sector accounting review : report on the enhancement of public sector financial reporting

The government’s public financial management (PFM) Reform Program 2016-2020 foresees the gradual transition of public sector financial reporting from a cash basis to an accrual basis of accounting and the application of International Public Sector Accounting Standards (IPSAS). This will significantly improve the quality of financial information and should enable better informed decision-making, more efficient use of public funds and resources and improved fiscal performance. This Report on the Enhancement of Public Sector Financial Reporting is one output of the Serbia Public Sector Accounting Reform Technical Assistance project funded by the Swiss State Secretariat for Economic Affairs (SECO) through the Strengthening Accountability and Fiduciary Environment (SAFE) Trust Fund under the Public Sector Accounting and Reporting Program (PULSAR) which provides support for the development and implementation of public sector accounting standards. This report supports the development of a plan towards that goal by assessing the institutional framework for public sector accounting as well as the gap between Serbian public sector generally accepted accounting principles (PS GAAP) and IPSAS

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

A Critical Investigation into Identifying Key Focus Areas for the Implementation of Blockchain Technology in the Mining Industry

Thesis (PhD)--University of Pretoria, 2023.The value of digital information is ever-increasing as more companies utilize digital technologies such as Artificial Intelligence (AI) and the Internet of Things (IoT) to gain deeper insight into their business operations and drive productivity gains. It is therefore important to safeguard and ensure the integrity of digital information exchange. Blockchain technology (BCT) was identified as potentially providing the mining industry with a trusted system for securely exchanging digital value. However, there is little evidence or understanding of how/where BCT can be implemented and what benefits the industry could obtain. This research study provides a fundamental understanding of what the technology is in order to identify the associated capabilities and potential application benefits for the mining industry. From a technology push perspective, blockchain capabilities are used to evaluate how the technology’s value drivers map to the mining industries core value chain processes. This was done to identify potential focus areas within the mining enterprise for further research and development of blockchain applications.ARMMining EngineeringMEngUnrestricte