Determinants of information system quality and data quality in management accounting

Knauer, Thorsten; Nikiforow, Nicole; Wagener, Sebastian

doi:10.1007/s00187-020-00296-y

Cited by 38 publications

(49 citation statements)

References 82 publications

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“…This suggestion contradicts with some earlier studies (cf. Bhimani and Willcocks, 2014; Warren et al , 2015; Al-Htaybat and von Alberti-Alhtaybat, 2017; Gärtner and Hiebl, 2018; Sutton et al , 2018; Bergmann et al , 2020; Knauer et al , 2020). As our study provides a clear inconsistency to this stream of literature, we suggest that more research should be conducted to unveil the actual process implications of management accounting automation.…”

Section: Discussionmentioning

confidence: 99%

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Exploring the programmability of management accounting work for increasing automation: an interventionist case study

Korhonen

Selos²,

Laine

et al. 2020

AAAJ

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PurposeThe purpose of this paper is to better understand management accounting automation by exploring the programmability of management accounting work.Design/methodology/approachWe build upon the literature on digitalization in management accounting and draw upon the pragmatic constructivist methodology to understand how digitalization takes place at the individual actors' level in accounting practice. The paper uses a data set from an interventionist case study of a machinery manufacturer.FindingsWe examine an actual process of automating management accounting tasks. During this development process, surprisingly, calculation tasks remained more fit for humans than machines though, initially, they were thought to be programmable.Research limitations/implicationsAccording to our findings, practitioners may interpret experts' nonprogrammable work tasks as programmable and seek to automate them. Only identifying the factual possibilities for automating accounting-related work can lead to automation-improved efficiency. Our findings can be increasingly relevant for advanced analytics initiatives and applications within management accounting (e.g. robotic process automation, big data, machine learning and artificial intelligence).Practical implicationsPractitioners need to carefully analyze the entity they wish to automate and understand the factual possibilities of using and maintaining the planned automatic system throughout its life cycle.Originality/valueThe paper shows that when processes are assessed from a distance, the nonprogrammable management accounting tasks and expertise can become misinterpreted as programmable, and the goal of automating them has little chance of success. It also shows possibilities for human accountants to remain relevant in comparison to machines and paves the way for further studies on advanced decision technologies in management accounting.

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Section: Discussionmentioning

confidence: 99%

“…Some authors connect digitalization to efficiency, efficacy and automation (e.g. Bhimani and Willcocks, 2014; Sutton et al , 2018; Bergmann et al , 2020; Knauer et al , 2020), thus implying that digitalization changes accounting processes.…”

Section: Literature Review: Digitalization Is Changing Management Accounting–but How?mentioning

confidence: 99%

Exploring the programmability of management accounting work for increasing automation: an interventionist case study

Korhonen

Selos²,

Laine

et al. 2020

AAAJ

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“…Information system is an integrated set of components for collecting, storing, and processing data and for providing information, knowledge, and digital products (Zwass, 2020). As cited by Laudon and Laudon (2020, p. 48) and recalled by Knauer et al (2020), IS is also defined as "a set of interrelated components that collect (or retrieve), process, store, and distribute information to support decision making and control in an organization". IS is distinct from IT.…”

Section: Ea and Business Strategymentioning

confidence: 99%

Healthcare Organizations and Enterprise Architecture: A Case Study in Canada

Tallé

Uche

2021

ESJ

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The paper focuses on exploring the perceptions of stakeholders (medical doctors, nurses, pharmacists, IT staff and other employees) in healthcare organizations in Canada on how they developed Enterprise Architecture (EA) to improve managerial decision making and align business activities and Information Technology (IT). Both quantitative and qualitative methods were adopted for this research. A total of 120 questionnaires were sent out but only 72 responses were received. Participants included industry professionals involved in implementing information systems (IS) within healthcare organizations. Data was collected physically and through emails. Also 3 subject matter experts (experts) were interviewed for the study. These experts each have over ten years’ experience in EA practice and are doctorate degree holders (PhDs). The results of the study showed that stakeholders see the potential for EA to be a tool for planning IT/IS projects, breaking down organizational silos, creating digital transformation, and proactively responding to disruptive forces. They do not see EA as the necessary tool for integrating IT solutions.

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“…Likewise, management accounting refers to the instrument that, based on the information on the constitutive elements of costs, allows the elaboration and communication of timely and relevant information to facilitate the operational, tactical and strategic decisions of the company, serving as a basis for the planning and control of managerial actions [35,36].…”

Section: Management Accountingmentioning

confidence: 99%

Management Accounting for Healthy Nutrition Education: Meta-Analysis

et al. 2020

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Unequal economic growth shapes food systems. Nutrition problems incorporate inappropriate practices, so nutrition education is key to empowering consumers to choose healthy foods. However, increasing the accessibility of healthy diets is related to reducing the cost of nutritious foods. The accounting management of healthy nutrition should allow for optimal global decision-making. The evolution of scientific production and global research trends on this topic between 1968 and 2019 have been studied. Statistical and mathematical methods have been applied to 1738 documents from the Scopus database. The results provided data on the agents that participate in the development of the theme. Data reveal an exponential trend, especially in the previous decade, with more than 50% of scientific production. Future lines of research have been identified: investment in health systems; green label education; early impact of food insecurity; WIC (Women, Infants, and Children) nutrition education; food waste audit; and ecological footprint of food. The central contribution of the study has been to detect the main future directions of research, providing critical points that will allow us to identify the themes of future publications, in addition to providing an instrument for decision-making carried out by the research funding sponsors.

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Determinants of information system quality and data quality in management accounting

Cited by 38 publications

References 82 publications

Exploring the programmability of management accounting work for increasing automation: an interventionist case study

Exploring the programmability of management accounting work for increasing automation: an interventionist case study

Healthcare Organizations and Enterprise Architecture: A Case Study in Canada

Management Accounting for Healthy Nutrition Education: Meta-Analysis

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