Management of information systems: Insights from accounting research

O’Connor, Neale G.; Martinsons, Maris G.

doi:10.1016/j.im.2006.10.001

Cited by 38 publications

(10 citation statements)

References 34 publications

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“…However, the idea that information systems are able to deliver support for management accounting is not new (Rom & Rohde, 2007). IT represents a precious assistance in the search for and treatment of information needed in decision-making processes (O'Connor & Martinsons, 2006). Thus, management accounting practices, whether traditional or modern, may become more efficient and effective when supported with integrated information technology (e.g., Baxendale & Jama, 2003;Edwards, 2001;He, 2007;Lea, 2007;Lea & Min, 2003;Scapens & Jazayeri, 2003).…”

Section: Interaction Effect Of Cost Control Systems and It Integrationmentioning

confidence: 99%

Assessing the interaction effect of cost control systems and information technology integration on manufacturing plant financial performance

Maiga

Nilsson

Jacobs

2014

The British Accounting Review

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a b s t r a c tThe interface between management control and information technology is an underdeveloped research area with a knowledge gap concerning its implications for financial performance. This study contributes to bridging this gap by investigating the interaction effect of cost control systems and information technology integration on manufacturing plant financial performance. We surveyed a sample of 518 managers of U.S. manufacturing plants, approximately evenly distributed between those using activity-based costing and volume-based costing. Using hierarchical regression analyses, results indicate that while information technology integration and cost control systems do not provide significant independent effects on plant financial performance, they do interact to positively impact manufacturing plant financial performance. Thus, our findings suggest that manufacturing plants will reap the greatest financial performance benefits from investments in activitybased cost control systems when combined with information technology integration.

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Section: Interaction Effect Of Cost Control Systems and It Integrationmentioning

confidence: 99%

Assessing the interaction effect of cost control systems and information technology integration on manufacturing plant financial performance

Maiga

Nilsson

Jacobs

2014

The British Accounting Review

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“…Moreover, MIS will help NGO to increase credibility and accountability by presenting their activities to the public. It might also help in safeguarding the four pillars of ethics in NGO, namely disclosure, transparency, avoidance of conflict of interest, and oversight as elaborated by (White, 1952;Swandaru, 2019) Moreover, management information system can ease the zakat administrator to run the operation efficiently as it can lower the cost of dissemination of information (O'Connor & Martinsons, 2006). In this regard, management information system can reduce unnecessary cost by enlarging the usage of internet and online transaction system.…”

Section: Implementation Of Simba Using Swot Analysismentioning

confidence: 99%

MANAGING ZAKAT IN THE 4.0 ERA: AN IMPLEMENTATION OF SiMBA IN BAZNAS OF NORTH SULAWESI

Latief

2019

SJEKI

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SiMBA is a system that was built and developed for the purposes to store data and information owned by Indonesia Zakat Board (BAZNAS) nationally. This study aims to determine the implementation of SiMBA in BAZNAS of North Sulawesi Province and uses a Participatory Action Research (PAR) approach with data collection methods through interviews and observations. The informants consisted of 5 key informants, namely the SiMBA admin and 5 ordinary informants. Data analysis begins with the process of editing, classification, verification, analysis, and formulating conclusions. The results showed that SiMBA has been implemented by BAZNAS of North Sulawesi Province since 2018 which aims to support service performance, accountability in the management of zakat and increase the trust in Muzaki and zakat potential in each region. The application of SiMBA in North Sulawesi Province BAZNAS has been going well and is effective and efficient. SiMBA Admin is divided into two based on their duties, namely the executive admin of the collection field and the admin of the distribution department. Each admin has duties by his field and through this SiMBA the function of control and supervision is carried out very well name in the division of tasks that cannot be accessed by the admin or other parties other than by the executive admin in the field itself. SiMBA also facilitates the presentation of financial reports of all zakat management activities which are transparently and accountably provided to stakeholders and local governments as a form.==============================================================================================Mengelola Zakat di Era 4.0: Implementasi SiMBA pada BAZNAS Sulawesi Utara. SiMBA adalah sistem yang dibangun dan dikembangkan untuk keperluan menyimpan data dan informasi secara nasional yang dimiliki BAZNAS. Penelitian ini bertujuan untuk memastikan proses implementasi SiMBA di BAZNAS Provinsi Sulawesi Utara dan menggunakan pendekatan Participatory Action Research (PAR) dengan metode pengumpulan data melalui wawancara dan observasi. Informan terdiri dari 5 informan kunci, yaitu admin SiMBA dan 5 informan biasa. Analisis data dimulai dengan proses pengeditan, klasifikasi, verifikasi, analisis, dan merumuskan kesimpulan. Hasil penelitian menunjukkan bahwa SiMBA telah dilaksanakan oleh BAZNAS Provinsi Sulawesi Utara sejak 2018 yang bertujuan untuk mendukung kinerja layanan, akuntabilitas dalam pengelolaan zakat dan meningkatkan kepercayaan pada Muzaki dan potensi zakat di setiap daerah. Aplikasi SiMBA pada BAZNAS Provinsi Sulawesi Utara telah berjalan dengan secara efektif serta efisien. Admin SiMBA dibagi menjadi dua berdasarkan tugas mereka, yaitu admin eksekutif bidang pengumpulan dan admin departemen distribusi. Setiap admin memiliki tugas di bidangnya dan melalui SiMBA ini fungsi kontrol dan pengawasan dilakukan dengan sangat baik dalam pembagian tugas yang tidak dapat diakses oleh admin atau pihak lain selain oleh admin eksekutif di bidang itu sendiri. SiMBA juga memfasilitasi penyajian laporan keuangan semua kegiatan pengelolaan zakat yang diberikan secara transparan dan akuntabel kepada para pemangku kepentingan dan pemerintah daerah.

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“…To assess the effectiveness of decision making and incentives in electricity market design, we examine market frameworks and design from the perspective of organizational architecture. Organizational architecture theory posits that there are three core elements to a system-like the three legs of a stool (see Figure 2): the allocation of decision rights to those best placed to make the decision, the measurement of that decision-making performance, and a reward and penalty structure that provides the right incentives (Brickley et al, 1995;Brickley et al, 2004;O'Connor and Martinsons, 2006;Smith, 2001;Zimmerman and Yahya-Zadeh, 2011). An effective system must ensure that all three legs are aligned so that the stool remains in balance.…”

Section: The Central Authority-decision Making and Incentivesmentioning

confidence: 99%

Decarbonized market design

Billimoria

Poudineh

2018

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In the face of challenges to energy-only market design under the electricity sector transition, an option considered by many jurisdictions is to incorporate some form of centralized capacity mechanism to respond to shortfalls in the market provision. For example, the UK government has already introduced a formal capacity market. In Germany and Belgium, strategic reserve mechanisms have already been approved and will be introduced shortly. Other markets, such as the National Electricity Market of Australia, are also considering enhancing their existing strategic reserve mechanisms, which would see more standardized and continual procurement of capacity by a noncommercial central agency. Under a market transition where generation is increasingly stochastic and decentralized, two key issues emerge with the above approaches. First, centralized mechanisms put increased focus on the efficiency of central authority decision making and the alignment between performance outcomes for reliability and agency incentives. Second, existing capacity mechanisms require the central agency to infer consumer preferences for reliability, something that is very challenging in practice. This is especially relevant in markets where the value of lost load is increasingly differentiated among different consumers. In this paper, we propose a new model for electricity market design-the insurer-of-lastresort model-that works as a risk overlay on an existing energy-only market. This model unbundles energy and reliability and incorporates insurance-based risk management concepts with the aims of (1) aligning incentives for centralized decision making and (2) allowing revealed consumer preferences to guide new capacity deployment.iii

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Management of information systems: Insights from accounting research

Cited by 38 publications

References 34 publications

Assessing the interaction effect of cost control systems and information technology integration on manufacturing plant financial performance

Assessing the interaction effect of cost control systems and information technology integration on manufacturing plant financial performance

MANAGING ZAKAT IN THE 4.0 ERA: AN IMPLEMENTATION OF SiMBA IN BAZNAS OF NORTH SULAWESI

Decarbonized market design

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