THE INFLUENCE OF THE QUALITY ACCOUNTING INFORMATION SYSTEM TO THE QUALITY OF ACCOUNTING INFORMATION - EVIDENCE IN INDONESIA

Managers as stakeholders use accounting strategic management in implementing their business strategy. The essence of strategic management accounting is to create satisfaction for its customers which is known as the concept of value chain analysis. Currently the implementation of strategic management accounting has used information technology known as Accounting Information systems. Accounting Information systems produce Accounting Information that managers use in making strategic decisions in any company. This study used descriptive and verificative methods. Respondents in this study were 60 functional managers SOEs in Bandung Indonesia. Quality data tested by Validity and Reliability test. Statistical tests use structural equation model-PLS.  Results of this study is Accounting Information Systems have a significant effect on the of accounting information on SOEs in Bandung City -Indonesia   Keywords : Quality of Accounting Information Systems, Quality of Accounting Information, State Owner Enterprises    &nbsp

Information systems, competitive dynamics, and firm performance: an interpretive and centering resonance analysis

Researchers have endeavored to increase understanding of the relationships between investments in information systems (IS), competitive advantage, and firm performance. While the extant IS literature provides important insights on information systems and competitive strategy, the answer to how information systems contribute to competitive advantage and firm performance remains unclear. This dissertation examines, from a managerial interpretive perspective, how information systems contribute to firms‘ specific competitive actions and responses, and the resultant impacts upon firm performance. The findings from this research suggest that the answer may well lie within the role of information systems in firms‘ competitive dynamics or the specific competitive actions and/or responses in which firms engage. This dissertation comprises two studies. Study I examines managerial interpretations of the role played by information systems in firms‘ competitive dynamics and firm performance. Study II examines the role of social computing and communication technologies in intrafirm social networks and digitally-mediated aggregate cognitive maps at each stage of a competitive dynamics process. The results of Study I in this dissertation suggest a process model, grounded in data from in-depth interviews with executive- and operational-level organizational managers, industry experts and from relevant organizational and industry documents. The relationships inherent in a firm‘s information systems, competitive dynamics and firm performance can be traced through four interrelated grounded theoretical categories –IT- enhanced Organizational Information Processing and Competitive Action, Information-driven Competitive Action Decision, Execution/Abandonment, and Firm Performance. Thus, the first study contributes to understanding how information systems enable a process of knowledge dissemination and sharing among managerial decision-makers, how information systems enable a collective and rational competitive action decision-making process, how information systems facilitate and create message channeling systems and create the platform toward competitive actions enactment, and thus, how firm performance is impacted by information systems. This study shows the way in which information systems impact firm performance through the competitive actions and reactions undertaken by a dominant firm. Dominant firms have shown the ability to attain and retain superior performance and exhibit sustained competitive advantage. Thus, the study of the role of information systems in the context of the competitive activity of a dominant firm should be of value to both academics and practitioners. The research methodology employed in Study I of this dissertation is grounded theory. Grounded theory was chosen, as it is an appropriate method for studying complex, little understood phenomena. However, this study goes beyond many existing grounded theory studies, as each category is supported by and related toward prevailing theory and existing literature. In doing so, this dissertation builds upon existing work by emphasizing both the strengths and weaknesses inherent in extant research, thus encouraging a cumulative tradition. Specifically, this research makes significant and important contributions to the areas of cognition, information processing, decision- making, information systems and firm performance in the context of competitive dynamics. The second study in this dissertation examines the role of social computing and communications technologies in intrafirm social networks and digitally-mediated aggregate cognitive maps embedded within the process of conceiving, enacting and executing firms‘ competitive actions and responses and resulting impacts upon firm performance. The role of information systems in this context raises important new issues that have not been addressed by current information systems research. By examining the role of internal managerial social networks formed around social computing and communications technologies that are used in the conception, enactment and execution of firms‘ competitive dynamics, it is possible to unearth a more complex and integrated role of information systems in organizations. Study II builds upon the literature in the following areas of research: information systems and firm performance, competitive dynamics in the specific context of the awareness-motivation-capability perspective, social computing, social network theory, and organizational communication in the specific areas of collective and distributed cognition, information seeking and sharing, and organizational memory and learning. the general role of information systems in competitive actions and firm performance. In Study II, Social Network Analysis and Centering Resonance Analysis have been used to build upon Grounded Theory by examining the collective and interactive nature of organizational communication and decision-making in the context of social computing. Specifically, social relationships and organizational communication processes are examined in this research in the context of social computing and communications technologies embedded within the conception, enactment, and execution of competitive actions and responses toward impacts on firm performance. The two studies are synthesized to provide a novel perspective about a very complex and multifaceted phenomenon: understanding the impact of information systems on firm performance through the lens of competitive dynamics. Specifically, the findings from this dissertation suggest that to account for the impact of information systems upon firm performance, researchers should consider the organizational context, the intentions and actions of key players, and the process of conceiving, enacting and executing competitive actions or responses carried out by the organization. Findings also suggest that practitioners will be better able to leverage IT investments if they understand the embedded role of information systems within the competitive actions or responses undertaken by the firm to maintain or improve relative performance

Information systems' effectiveness and organisational performance

This thesis was submitted for the degree of Doctor of Philosophy and awarded by Brunel University.For many years researchers have been troubled with the evaluation of Information Systems (IS) concluding to a lack of understanding as to the time, methods and tools for measuring the impact of IS on organisational performance. Motivated by this lacuna in the literature, this thesis explored the relationship between Information Systems’ Effectiveness and Organisational Performance. The theoretical framework is based on the Delone and McLean’s (D&M) IS success model which is widely adopted in the IS research. Based on a comprehensive literature review on the older and more recent studies the research framework incorporated several new items used by researchers for the measurement of the D&M dimensions. Following a web survey on 168 Greek firms this study sheds some light into the IS field by focusing on how IS effectiveness measures affect Organisational Performance. Data for this study was collected by means of a web-link questionnaire and a sample of 700 companies of different sizes operating in various industries. Many descriptive statistics of academic and managerial importance were produced. Following a correlation analysis and Exploratory Factor Analysis, 15 factors were used for Multiple Regression analysis conducted to test a number of hypotheses around the relationship between the dependent construct (organisational performance) and the independent construct (IS effectiveness). This thesis contributes to existing research in the following ways. First, this study extends our knowledge on IS effectiveness as we adapted and modified DeLone and McLean's model of IS success to incorporate new variables from recent research. The results indicate a significant statistical link between IS effectiveness and performance measures. Second, it provides a holistic framework for measuring Organisational Performance with financial and non-financial variables. Finally, the study presents findings from Greek companies that have adopted IS providing practioners with advice for the practices that can lead to possible and realistic benefits

A grounded theory of affiliate marketing performance measurement in the tourism and hospitality context

Although the measurement of offline and online marketing is extensively researched, the area of online performance measurement still presents a number of unaddressed gaps, such as fragmented research and predominance of practitioner-driven measurement approaches. With a focus on affiliate marketing in tourism and hospitality, this thesis addressed these gaps and evaluates the effectiveness of practitioner-led online performance assessment. More precisely, the study explores a potential shift in affiliate marketing measurement practices, and develops a theory of affiliate marketing performances measurement in tourism and hospitality. Relying on a grounded theory research strategy, the work undertakes qualitative analysis of 72 online forum discussions, 37 interviews and 40 questionnaires with the major affiliate marketing stakeholder groups from the tourism and hospitality industry - merchants, affiliates, affiliate networks and affiliate agencies. The findings of the thesis add value to both theory and practice. The theoretical contribution of the research is twofold. First, the work furthers the broader marketing theory and in particular the distribution and promotion literature by exploring an under-researched online marketing channel - affiliate marketing - that can be employed for both promotion and distribution purposes. The study provides a detailed description of an affiliate marketing ecosystem and defines the key affiliate marketing constructs. Second, the work contributes to the performance measurement research by developing a substantiative theory of affiliate marketing performance measurement in tourism and hospitality. From the practitioner perspective, the work brings value by proposing a change in existing performance measurement practices and offering a process-oriented model of performance measurement in affiliate marketing, which details the phases and steps that managers can undertake in assessing performance. To further the findings, future research can explore the applicability of the proposed model to other industry sectors and online channels, and can develop the proposed substantive theory to a formal theory by employing other research methods, for example case studies and action research

Effective applications of microcomputer-based management information and decision support systems for small and medium sized enterprises

This thesis was submitted for the degree of Doctor of Philosophy and awarded by Brunel University.Firstly, this thesis reviews the literature on the application of microcomputer-based Management Information Systems (MISs) and Decision Support Systems (DSS) to Small and Medium sized Enterprises (SMEs). It is found that the hardware platform today is already sufficient for SMEs. However, information regarding successful implementation of MISs for SMEs is scarce and largely fragmented. DSS requires more focused and dedicated use of information to support managerial decision making. Unfortunately, the development of DSSs for SMEs is even more backward. Yet, there is an emerging need for SMEs today because business operations have become more sophisticated under intensified competition. With this scenario in mind, the author undertook intensive questionnaire and case surveys to find out the current development and trends for the effective applications of MISs and DSSs. In 1987, the author was awarded the Oshikawa Fellowship by Asian Productivity Organisation in Tokyo and started the present research. 446 completed questionnaire survey sheets from U.K. and Hang Kong have been received and analysed. 67 SMEs and related organisations in 6 developing/developed countries were also visited. This forms the knowledge for the development of expert systems (ES) for effective applications of MIS. The approach for DSS is based on a carefully selected business game which has most of the common business decision parameters. Intensive experiment with over 100 subjects was conducted in running the game, with an average time contribution of about 20 hours/person. The findings are again consolidated and structured into an ES. Longitudinal research was conducted in 5 representative SMEs. With the use of action learning and participation of the researcher, more in-depth firsthand information were obtained and analysed. These form part of the input to the ES as well. Both ES have been validated and further improved. The experimenters find these as keys to develop MIS/DSS for SMEs. A marketing plan is suggested to launch these two products so that they can become more easily available. Finally, recommendations are made on the effective use of the ES and for further development

A new Framework of ERP Systems Implementation Success

This thesis is a research work which aims at defining, structuring and explaining success within the ERP specific context through a new approach, given the shortage in literature of frameworks, either innovative or not, about this topic and the absence of an univocal definition of IS/ERP success. By means of a deep literature analysis on four IS/ERP research streams - success, failure, technology acceptance and adoption, theories of fit - and of the definition, supported by field results, of the peculiarities which make an ERP project different from an IS generic one, a sound foundation for the building phase has been created. Negating and contextualizing in the ERP environment the main kinds of IS failure, which are univocally defined and accepted in literature, the modeling phase has yielded an ERP failure negation model. Six new constructs and ten new relationships have been hypothesized and the result fully meets the requirements list defined in the planning phase. Although further works are necessary in order to verify their validity, the proposed model is fitted out with several examples of measure items for each construct, predisposing it for potential practical applications

An empirical investigation of information systems success. An analysis of the factors affecting banking information systems success in Egypt.

Information technology (IT) plays an important role in contemporary organisations and this role continues to expand in scope and complexity and affects business operations dramatically. Advances in the IT industry have caused major changes in every industry sector. The banking industry is no exception and it has undergone a dramatic change over the past few decades. With the coming of the information age, IS investments are becoming increasingly important to banks` survival, growth and prosperity. IS managers are under increasing pressure to justify the value and contribution of IS expenditure to the productivity, quality and competitiveness of the organisation. This study aims to propose a model which investigates the success of information systems in the banking industry in order to help bank managers to evaluate the success of their IS, to be able to develop these systems and to improve the performance of bank managers and employees. Given that the ultimate dependent variable for this research is individual impacts, DeLone and McLean (2003) updated IS success model is leveraged and extended in this research. The study proposes a research model which is guided by the decision to select a suitable number of key potential demographic and situational variables, in addition to the adoption of DeLone and McLean (2003) updated model. This model proposes that a variety of factors were found to affect IS success in general, however, from the socio-technical viewpoint, IS success should capture both technological and human elements. Therefore, an effective Banking Information System (BIS) typically requires an appropriate combination of both. As such, Thus, the technological dimensions (i.e. system, service and information quality) and the human dimensions (e.g. user satisfaction, perceived system benefits, user involvement, user training, age, education and system use) can be a good starting point when considering suitable constructs for measuring BIS success. The research methodology of this study involved interviews with BIS practitioners and professionals to shape and refine the research model. Further, questionnaire survey was employed to collect data from bank managers in Egyptian banks. Structural Equation Modelling (SEM) using Partial Least Square (PLS) was used to test the research model. Three research models were proposed according to age groups and initial results from PLS analysis reported different results in each research model. Findings indicated that system, information and service quality, level of training, age, length of system use, user involvement and top management support were the main predictors (success constructs) of user satisfaction and individual impacts in the three proposed research models. However, the relationships between these constructs varied according to each age group of managers. The study offers important academic and practical contributions. Firstly, as a contribution to research, the study serves to extend the DeLone and McLean (2003) IS success model by introducing some key human and situational dimensions and confirming certain links in that model with the context of banking industry. The contribution to practice is especially relevant for bank CIOs, software designers and developers looking for ways to improve BIS developments by providing them with directions regarding the BIS success dimensions that should be considered to encourage bank managers to adopt and be more satisfied with BIS which in turn influence their job performance.Egyptian Higher Education Ministr

Fatores críticos de sucesso em estabelecimentos hoteleiros: o caso das Pestana Pousadas de Portugal

O desejo de alcançar sucesso é, atualmente, uma preocupação diária de qualquer empresa, porém nem sempre é explicitamente descrito e definido. Por isso, a medição do desempenho é imprescindível para que exista uma transformação da realidade complexa dos negócios em conceitos explícitos e concretos, que podem ser facilmente implementados. Uma das abordagens mais populares da medição do desempenho corresponde à identificação dos Fatores Críticos de Sucesso (FCSs). Esta abordagem irá permitir atingir os objetivos previamente estabelecidos e focalizar os recursos e esforços sobre os fatores capazes de proporcionar maior vantagem competitiva. No âmbito da indústria hoteleira, a medição do desempenho é cada vez mais importante devido à crescente importância do valor dos recursos humanos e da competitividade e, também, à instabilidade associada a esta indústria, que implica que se procure, constantemente, formas de melhorar ao nível da qualidade, da reputação e do aumento do lucro. Os estudos aplicados a este setor específico são relativamente escassos, principalmente no que concerne à tipologia pousada. Desta forma, o objetivo principal desta investigação é identificar e analisar os(as) dimensões, subdimensões e fatores mais críticos para o sucesso das Pestana Pousadas de Portugal. A metodologia aplicada passou por uma fusão de toda a informação revista na literatura, e resultou na formulação de quatro dimensões, 15 subdimensões e 137 itens (FCSs). Estes elementos foram enquadrados nos instrumentos de recolha de dados, que permitiram responder a todas as hipóteses de investigação propostas. A recolha de dados possibilitou obter 19 entrevistas por questionário dirigidas aos diretores e gestores das Pousadas de Portugal e 118 inquéritos por questionário aplicados a hóspedes das mesmas. Desta forma, a metodologia utilizada é mista, incluindo uma abordagem qualitativa e quantitativa. A análise estatística dos dados foi realizada com o apoio do software SPSS e permitiu concluir que a área mais importante na opinião de todos os inquiridos é a satisfação do cliente. Por outro lado, a área que possui um melhor desempenho nas pousadas é o serviço, na opinião dos diretores e gestores; e o(a) prestígio e imagem, na opinião dos hóspedes. Através da comparação dos dados, foi possível concluir, ainda, que os dois grupos de inquiridos identificaram bastantes FCSs em comum, no que toca aos FCSs mais importantes. De uma forma geral, o conjunto resultante de FCSs mais importantes corrobora o conjunto de FCSs mais destacados na literatura.The desire to achieve success is currently a daily concern for any company, but it is not always explicitly described and defined. For this reason, performance measurement is essential for there to be a transformation of the complex reality of business into explicit and concrete concepts, which can be easily implemented. One of the most popular approaches to performance measurement is the identification of Critical Success Factors (CSFs). This approach will make it possible to achieve previously established objectives and focus resources and efforts on factors capable of providing greater competitive advantage. Within the hotel industry, performance measurement is increasingly important due to the growing importance of the value of human resources and competitiveness and, also, the instability associated with this industry, which implies constantly looking for ways to improve at the level quality, reputation, and increased profit. The studies applied to this specific sector are relatively scarce, especially regarding hotel establishments of the “pousada” type. Thus, the main objective of this investigation is to identify and analyze the dimensions, subdimensions and factors most critical to the success of “Pestana Pousadas de Portugal”. The applied methodology went through a fusion of all the information reviewed in the literature, and resulted in the formulation of four dimensions, 15 subdimensions and 137 items (CSFs). These elements were included in the data collection instruments, which made it possible to answer all the proposed research hypotheses. The data collection granted to obtain 19 interviews per questionnaire addressed to the directors/managers of “Pousadas de Portugal” and 118 questionnaire surveys applied to their guests. Thus, the methodology used is mixed, including a qualitative and quantitative approach. The statistical analysis of the data was carried out with the support of the SPSS software and allowed to conclude that the most important area in the opinion of all respondents is customer satisfaction. On the other hand, the area that has the best performance in the “Pousadas de Portugal” is the service, in the opinion of the directors/managers, and the prestige and image, in the opinion of the guests. By comparing the data, it was also possible to conclude that the two groups of respondents identified enough FCSs in common regarding the most important CSFs. In general, the resulting set of the most important FCSs corroborates the set of most prominent FCSs in the literature.Mestrado em Gestão e Planeamento em Turism