The Influence of Business Models, Information Technology on the Quality of Accounting Information Systems Digitizing MSMEs Post-COVID-19

Many organizations realize the importance of building information systems based on the formulation of business models and implementing them into company activities. The survival of an organization is determined by its ability to compete in the market. In modern systems, there are dependencies between enterprise information systems, business models and enterprise business processes. There is an equally strong influence between business models and information systems. The goal achieved between business models and information systems is to maintain a balance between the three dimensions of sustainable development, namely: environmental, social, and economic. The research method used is qualitative with a field approach, an institutional approach, and a library approach. The types of data used in this research are primary data and secondary data. The data collection technique used is observation and literature study both nationally and internationally, while secondary data comes from journals, proceedings, government regulations, and statutory regulations. The output target achieved is obtaining business models, information technology on the quality of MSME accounting information systems after Covid-19

A Pattern-based Approach to Quantitative Enterprise Architecture Analysis

Enterprise Architecture (EA) management involves tasks that substantially contribute to the operations of an enterprise, and to its sustainable market presence. One important aspect of this is the availability of services to customers. However, the increasing interconnectedness of systems with other systems and with business processes makes it difficult to get a clear view on change impacts and dependency structures. While management level decision makers need this information to make sound decisions, EA models often do not include quality attributes (such as availability), and very rarely provide quantitative means to assess them. We address these shortcomings by augmenting an information model for EA modeling with concepts from Probabilistic Relational Models, thus enabling quantitative analysis. A sample business case is evaluated as an example of the technique, showing how decision makers can benefit from information on availability impacts on enterprise business services

Pro-Quality Cost Accounts in a Time of Sustainable Development

Enterprises that operate nowadays and want to maintain a competitive advantage on the market, face numerous challenges. Problems of contemporary world, in particular progressive degradation of natural environment, have forced business entities to conduct their operations in a socially responsible manner, in other words, in line with principles of sustainable development. Corporate social responsibility in this field can be defined as overall activities of a company aimed at implementing this concept within the framework of quality policy. Achieving goals and performing tasks related to implementation of the concept of corporate social responsibility, in accordance with continuous improvement of quality effectiveness, can be supported by pro-quality cost accounting. Broadly understood quality management exploits information from accounting system. Quality costing is considered to be the most important element of quality management system. Undoubtedly it plays a major role in establishing a sustainable development policy and related initiatives, as it provides a framework for implementation of corporate social responsibility (CSR) strategies at all levels of organization's management. The main reason for choosing this kind of research problem was growing importance of information about quality costs in the era of corporate social responsibility, which has been observed recently. Therefore, the aim of framework is to present a nature and significance of quality costing and pro-quality cost accounting in the management of a modern enterprise. To achieve this purpose, it was necessary to use literature analysis of the subject. Assumed objective of the work was achieved through broader description of the concept of sustainable development, discussion of the essence of quality costing, thorough analysis of pro-quality cost accounts as well as presentation of pilot studies on the use of quality costing models and quality cost accounting in enterprises from the SME group existing in Poland. Conducted research allowed to identify existing research gap, which refers to the context of a wider application of quality costing as an integral part of modern strategic management accounting systems

Managing Information Systems Competence for the Competitive Advantage: An Empirical Analysis

During the past two decades, both business managers and academic researchers have shown considerable interest in understanding how information systems (IS) lead to competitive advantages in a firm. The present study builds on this interest to examine the nature of IS competence and delineate the process by which IS competence lead to sustainable competitive advantages. Conceptually, IS competence is considered a multidimensional construct, with the quality of the IT infrastructure, IT-business expertise, and the relationship infrastructure. We present a model that elaborates on the interrelationships between IS competence and competitive advantages along with one key contextual antecedent (the intensity of organizational learning), pose a series of hypotheses, and present the results of an empirical test that involved structural equation modeling, using data collected via a national mail survey from chief IT executives from 202 manufacturing firms. While the quality of the IT infrastructure did not have any significant effect on competitive advantages of the firm, the quality of IT-business expertise and the relationship infrastructure were found to be significantly related to competitive advantages. The results of the study indicated that the intensity of organizational learning was significantly related to all three factors: the quality of the IT infrastructure, IT-business expertise, and the relationship infrastructure. IS competence was also found to partially mediate the relationship with regard to the competitive advantages

Harnessing data flow and modelling potentials for sustainable development

Tackling some of the global challenges relating to health, poverty, business and the environment is known to be heavily dependent on the flow and utilisation of data. However, while enhancements in data generation, storage, modelling, dissemination and the related integration of global economies and societies are fast transforming the way we live and interact, the resulting dynamic, globalised and information society remains digitally divided. On the African continent, in particular, the division has resulted into a gap between knowledge generation and its transformation into tangible products and services which Kirsop and Chan (2005) attribute to a broken information flow. This paper proposes some fundamental approaches for a sustainable transformation of data into knowledge for the purpose of improving the peoples' quality of life. Its main strategy is based on a generic data sharing model providing access to data utilising and generating entities in a multi disciplinary environment. It highlights the great potentials in using unsupervised and supervised modelling in tackling the typically predictive-in-nature challenges we face. Using both simulated and real data, the paper demonstrates how some of the key parameters may be generated and embedded in models to enhance their predictive power and reliability. Its main outcomes include a proposed implementation framework setting the scene for the creation of decision support systems capable of addressing the key issues in society. It is expected that a sustainable data flow will forge synergies between the private sector, academic and research institutions within and between countries. It is also expected that the paper's findings will help in the design and development of knowledge extraction from data in the wake of cloud computing and, hence, contribute towards the improvement in the peoples' overall quality of life. To void running high implementation costs, selected open source tools are recommended for developing and sustaining the system. Key words: Cloud Computing, Data Mining, Digital Divide, Globalisation, Grid Computing, Information Society, KTP, Predictive Modelling and STI

Sustainable Value Proposition Design in a Product-Service System

Many companies have started to add services to their tangible products in order to defend themselves from increased competition from low-cost economies. Research regarding the transition towards product-service systems (PSS) and how the PSS providers' business models are affected exists, but there is a lack of research regarding how the suppliers to the PSS providers are affected by the transition towards PSS. Therefore, this thesis studies the situation for a supplier/partner to an OEM that has changed their business model to a PSS providing one. As the first step in a development of a new business model aims this thesis to provide guidelines for how to set up value propositions suitable for a supplier/partner in this new environment. When technologically complex products, such as aircraft engines, are provided through PSS offerings it is hard to translate customer needs into quality parameters, which makes it hard to sustain the value to customer over time. Therefore, how to keep the value offering sustainable over time is also investigated in this thesis. The aim of this study was to investigate how a sustainable value proposition can be designed for a product and technology supplier/partner to an OEM that offers PSS solutions. The research has been performed through studying relevant literature and collecting empirical data from a case company through semi-structured interviews and a workshop. The case company in this research is Volvo Aero Corporation (VAC). The empirical findings show that VAC wants to offer product-service bundled solution, which fit the whole spectra of PSS value propositions, to their partners/customers. To be able to deliver these different types of product-service bundled solutions different value propositions that suit the different kinds of PSS offerings are needed. Requirements that must be fulfilled to be able to offer and deliver the different types of value propositions exist in terms of securing sufficient information access, aligning the incentives of all actors involved and achieving an internal consensus of what is delivered

Assessing the value of sustainability initiatives in business-to-business relationships

Thesis (M. Eng. in Logistics)--Massachusetts Institute of Technology, Engineering Systems Division, June 2012.Cataloged from PDF version of thesis.Includes bibliographical references (p. 60-62).Environmental sustainability initiatives have risen in popularity over recent decades. Companies are actively seeking to promote innovative practices to reduce environmental impact and attract the "green" shopper. The business-to-business (B2B) segment is no different, and many companies utilize proactive sustainability strategies. This thesis examines the important role that environmental sustainability plays within the B2B segment and makes recommendations on how to prioritize sustainability investments. RetailCo, a national provider of various material goods and services, provided data and support for analysis. Information was collected and analyzed from customer inquiries such as Requests for Proposals and Requests for Information. An online survey, constructed to determine customer sustainability priorities, was distributed to business customers. The results from both data sources were used to analyze customer preferences and priorities. Results were analyzed by industry type, company size, geographic region, and annual spend with RetailCo. Finally, interviews were conducted with select companies to compare survey results. Detailed analysis of all data sources shows that sustainable business customers are larger government or education organizations, and they appear to strongly favor electronics and paper product recycling initiatives. Although many companies show strong support for sustainability initiatives, price and quality continue to dominate purchasing decisions.by Jeffrey Wallace Ransom.M.Eng.in Logistic

Semantic technologies: from niche to the mainstream of Web 3? A comprehensive framework for web Information modelling and semantic annotation

Context: Web information technologies developed and applied in the last decade have considerably changed the way web applications operate and have revolutionised information management and knowledge discovery. Social technologies, user-generated classification schemes and formal semantics have a far-reaching sphere of influence. They promote collective intelligence, support interoperability, enhance sustainability and instigate innovation. Contribution: The research carried out and consequent publications follow the various paradigms of semantic technologies, assess each approach, evaluate its efficiency, identify the challenges involved and propose a comprehensive framework for web information modelling and semantic annotation, which is the thesis’ original contribution to knowledge. The proposed framework assists web information modelling, facilitates semantic annotation and information retrieval, enables system interoperability and enhances information quality. Implications: Semantic technologies coupled with social media and end-user involvement can instigate innovative influence with wide organisational implications that can benefit a considerable range of industries. The scalable and sustainable business models of social computing and the collective intelligence of organisational social media can be resourcefully paired with internal research and knowledge from interoperable information repositories, back-end databases and legacy systems. Semantified information assets can free human resources so that they can be used to better serve business development, support innovation and increase productivity

European experience and Ukrainian realities in the policy of financial support entrepreneurial sector

Aim/purpose – We want to provide recommendations to bridge the gap in access to financing of the entrepreneurial sector in Ukraine based on the analysis of European experience, EBF approaches, financial funds for SMEs and the current state of the credit market in Ukraine. Design/methodology/approach – We used the general scientific methods of knowledge, conceptual tenets of the theory of market economy, abstract logical analysis and synthesis, induction and deduction, historical (to determine the nature and causes of bank investment in SMEs, refine categories and terms); formalization, systems analysis (to determine factors of investment banking, institutional and legal environment); statistical, retrospective analysis. The results of surveys conducted by the EBF on the issues of support and development of SMEs are used, own research of 120 Ukrainian SMEs, which was conducted during the period from January to July 2016. The nature of the research questions was reinforced by the decision to survey only SMEs. Independent reporting (from entrepreneurs or CEOs) was used to account for both business activity and the external sources of information. Findings – Policy initiatives should primarily be developed at the national level in the field of lending to SMEs based on the European experience and Ukrainian realities; it is necessary to develop an understanding of the need for access to certain types of information; SMEs are the main providers and the most valuable source of credit information. Research implications/limitations – When using the methods of calculation creditworthiness perhaps to take into account the methods for assessing the quality of management, the image of the enterprise, ISO certificates. Originality/value/contribution – Based on the cross-country comparison of the EU and Ukraine, highlight the necessity of focusing on some legal unification of SME lending procedures for the development of a culture of sustainable entrepreneurship on the European continent

Strategies to Influence a Quality and Compliance Culture

In drug, medical, and consumer products businesses, leaders should establish strategies that ensure production of quality products and drive profitability. Sales of defective or substandard products carry a potential risk of unintended effects on the consumer. The purpose of this single case study was to explore the strategies used by leaders to influence a culture of quality and compliance, leading to production of saleable products, and business profitability. The conceptual framework of the theory of constraints served to guide the scope and data analysis for this study. Participants included ten individuals with a minimum of 5 years of experience at the study company, based in the northeast region of the U.S., in director, manager, and technical leader roles who participated in individual, telephone-based interviews. Additional data sources for methodological triangulation included observations during a tour of the headquarters site, and analysis of policies, procedures, annual reports, and publicly available information. Data analysis included coding of the data and analysis to identify themes and patterns that identify the strategies leaders use to embed a culture of quality. The emergent themes in this study included: leadership, culture and habits, communications, and management systems and data analysis. The findings of this study may contribute to positive social change and improved business practice by providing tools and skills needed by business leaders to ensure product quality and business success. By consistently delivering quality products to the market, the organization builds a sustainable business where the community can benefit from a stable supply of jobs and the consumer from a reliable supply of products that safely meet customer needs