Managers’ perception of the management accounting information system in transition countries

Dobroszek, Justyna; Zarzycka, Ewelina; Almăşan, Alina; Circa, Cristina

doi:10.1080/1331677x.2019.1655466

Cited by 12 publications

(11 citation statements)

References 31 publications

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“…Some authors point out that their findings indicate that the financial information used in operational management is highly rated by managers when they focus on managers' perceptions of the management accounting information systems in transition countries [45].…”

Section: Methodsmentioning

confidence: 99%

Determinants of Repayment among Male and Female Microcredit Clients in the USA. An Approach Based on Managers’ Perceptions

Santandreu¹,

Pascual

Rambaud

2020

Sustainability

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Research on microfinance institutions (MFIs) has normally been focused on developing and emerging markets. However, an analysis of developed countries is also important for foreign MFIs wishing to take advantage of the growth potential of those markets. Therefore, the aim of this article is to determine whether MFIs working in the USA’s market should change or adapt their microcredit policies with respect to women. In effect, there are no studies in the USA supporting the argument that women are a better risk of microcredit than men, or that there are differences in microcredit repayment behavior between women and men. Additionally, it was investigated if the payment behavior of women and men is related to variables such as their age, ethnicity, academic level, marital status, or the characteristics of the microcredits, like purposes, amounts, and payment terms. In the USA, there are not—as in other countries—strong incentives, motivations, or external pressures, other than those that men also have, which influence women to pay their microloans better than men. Then, domestic and international MFIs attracted to enter the USA’s market should review their microcredit policies in relation to women. More research is needed about the microfinance market in the USA.

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Section: Methodsmentioning

confidence: 99%

Determinants of Repayment among Male and Female Microcredit Clients in the USA. An Approach Based on Managers’ Perceptions

Santandreu¹,

Pascual

Rambaud

2020

Sustainability

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“…The accounting information system is an important source of information for management and decision making. This type of information is provided by accountants and used by managers operating in different organizations and economies [53]. Table 6 shows the TOP 10 publications in this cluster.…”

Section: Both Qualitative and Quantitativementioning

confidence: 99%

Accounting Information Systems: Scientific Production and Trends in Research

Monteiro

Cepêda

2021

Systems

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This paper aims to provide a state-of-the-art overview in research on Accounting Information Systems, analyzing scientific production characteristics and identifying this topic research trends. A quantitative bibliometric analysis is conducted on papers specifically focused on Accounting Information Systems, published in journals indexed on Web of Science database. The research methodology and design were based on an inductive approach of a set of studies with the objective of theoretical development in the field of investigation. We found 144 articles on this subject. The first article was published in 1973. However, most papers were published during the last 10 years although the highest interest in Accounting Information Systems study among scholars concentrates on a short period, which is around 2020. We identify three research topics, as the following research trends: (1) the Accounting Information System impact in the organization (e.g., performance, innovation, reorganization of activities, information reporting); (2) the Accounting Information System Construction, (3) the importance of implementation of the Accounting Information System in small and medium-sized enterprises and Public-Sector; and (4) the factors that contribute to Accounting Information System efficiency/quality. These themes fit into a theoretical framework, in which agency and contingency theory are highlighted. In addition, by promoting the analysis of strict bibliometric tools, we also identified authors, journals, organizations and countries/regions that contributed most to the development of the investigation in this research topic. The results of this research add insights to the existing literature and serve as a guide for future research in Accounting Information Systems context, as well as help organizations, public, private and governments to establish their strategies in this area.

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“…Many factors, including globalization, technological developments, culture, politics and foreign investments, among others, have influenced management practices (including managerial perception) in many economies (Alawattage et al, 2007;Dubroszek et al, 2019). Presently, the COVID-19 pandemic has created global infections and illnesses, lockdowns of populations and decline in economic and social activities, in addition to closures of educational institutions, including higher institutions that train business and MBA students (Williamson and Potter, 2020).…”

Section: Literature Reviewmentioning

confidence: 99%

Executive assessment of MBA graduates in Nigerian companies

Osuagwu

2021

HESWBL

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PurposeThe study aims to explore, via empirical evidence, executive assessment of Master of Business Administration (MBA) graduates in Nigerian companies.Design/methodology/approachThe research utilized a descriptive research design with structured questionnaire developed from relevant extant literature. Relevant data analysis, including determination of the psychometric properties of the research instrument, was undertaken via the Statistical Package for the Social Sciences (SPSS) software.FindingsThe research results indicate that MBA graduates in the surveyed Nigerian organizations exhibited desired managerial tendencies only at an average extent.Research limitations/implicationsThe limitations associated with the research include the use of convenience sampling approach, limited sample size and combination of respondents from different industrial sectors.Practical implicationsThe research has practical implications for organizational executives associated with management development programmes via MBA, in addition to university administrators with regard to content, format, curricula and process for MBA education programmes.Originality/valueThe research is original and has practical and theoretical values.

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Managers’ perception of the management accounting information system in transition countries

Cited by 12 publications

References 31 publications

Determinants of Repayment among Male and Female Microcredit Clients in the USA. An Approach Based on Managers’ Perceptions

Determinants of Repayment among Male and Female Microcredit Clients in the USA. An Approach Based on Managers’ Perceptions

Accounting Information Systems: Scientific Production and Trends in Research

Executive assessment of MBA graduates in Nigerian companies

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