The Role of Information and Information Technology in the Management Control Function

Vasilev, Vladimir Lvovich; Akhmetshin, Elvir Munirovich

doi:10.13005/bbra/1540

Cited by 6 publications

(4 citation statements)

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“…Teknologi informasi akan memungkinkan untuk mewujudkan fungsi kontrol manajemen secara lebih efektif. Di sisi lain, kontrol manajemen akan memungkinkan untuk meningkatkan kualitas arus informasi, meningkatkan kecepatan, keandalan, dan keakuratannya (Vasilev & Akhmetshin, 2014). Teknologi informasi dapat membantu perusahaan dalam memperoleh informasi yang kompetitif.…”

Section: Pendahuluanunclassified

Sistem Informasi Akuntansi Manajemen, Pengendalian Manajemen terhadap Kinerja Manajerial dengan Variabel Moderating Teknologi Informasi

Suprantiningrum

Lukas

2021

Owner

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The success of garment companies in increasing business competition is influenced by good managerial performance. Managers to achieve optimal performance in planning, control and decision making need the support of management accounting information systems, management control systems and information technology. This study aims to determine the effect of management accounting information systems and management control systems on managerial performance, the effect of management accounting information systems and management control systems on managerial performance with information technology as a moderating variable. The research object is the manager of a garment company in the city of Semarang with a population of 200, sampling using probability sampling, the sample used is 67 managers, determining the number of samples using the Slovin formula. The data used are primary data, data collection using a questionnaire with 5 Likert scale. The data analysis used in this research is validity test, reliability test, multiple linear regression and interaction regression. The results showed that the management accounting information system had a significant positive effect on managerial performance. The management control system has a significant positive effect on managerial performance. Information technology is a moderating variable on the effect of management accounting information systems and management control systems on managerial performance, meaning that information technology strengthens the influence of management accounting information systems and management control systems on managerial performance in garment companies in the city of Semarang.

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Section: Pendahuluanunclassified

Sistem Informasi Akuntansi Manajemen, Pengendalian Manajemen terhadap Kinerja Manajerial dengan Variabel Moderating Teknologi Informasi

Suprantiningrum

Lukas

2021

Owner

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“…Users of financial statements should clearly define the range of issues they are interested in, whether they are managerial goals, or the generation of a company's development strategy for the upcoming period [13]. Before work, analysts should make sure, that the information is accurate and reliable [14][15]. Then the algorithm of financial statements analysis is created ( Fig.…”

Section: A Algorithmmentioning

confidence: 99%

The Methods and evaluation of RIC Integrated Business Indicators

Prodanova¹,

Trofimova²,

Korshunova³

et al. 2019

IJITEE

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In the conditions of transition to international financial reporting standards (hereinafter – IFRS), the issues of developing a methodology for analyzing of the Russian consolidated financial statements, prepared in accordance with the requirements of the international format, are of particular relevance. In order to develop a methodology for analyzing of consolidated financial statements, the authors developed key indicators RIC of integrated business, based on the application of institutional analysis, as well as the coefficient method of relative indicators. The key RIC indicators, presented in the article, are intended to perform express analysis of consolidated financial statements, since they will provide a basic picture of the financial situation of a group through a series of simple calculations. The research results can be used in the transformation of statements, as well as in the construction of consolidated financial statements, generated in Russia in accordance with the IFRS requirements

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“…At the same time joint http://dx.doi.org/10.15405/epsbs.2016.07.65 eISSN: 2357-1330 responsibility of the Organizing Committee of the conference 415 research activities and scientific research results with involvement of experts of the enterprises and students have to be carried out. Transfer of skills from specialists of the enterprises for students, creation of education and business training centers, educational science and technology parks, information systems of search, recruit staff is necessary (Vasilev & Akhmetshin, 2014).…”

Section: Increase Of Demand In Graduates Of the Cluster`s Educationalmentioning

confidence: 99%

The Development of Education Clusters as a Tool to Enhance Economic Safety

Vasilev¹,

Ustyuzhina²,

Akhmetshin³

2016

European Proceedings of Social &Amp; Behavioural Sciences

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The article deals with the research results of education clusters. At present time the subject is especially actual. A cluster is an integration of several homogeneous elements which can be considered as an independent unit with certain properties. The education cluster has the properties of the mutual competition of its members, cooperation of its members, formation of unique competences of the region, concentration of the enterprises and organizations in a certain territory. Thereafter the research results of relationship between educational institutions and manufacturing firms on the example of the Republic of Tatarstan are presented in the article. The research is based on the works of such scholars as M. Porter, M. Enrayt, S. Rosenfeld, V. Price, B. Dalum, K. Pedersen and G. Vilumsen, E. Bergman, E. Fezer and others. There are approaches to the definition of the education cluster, classification of the education clusters, the requirements for the composition and structure of the education clusters, the policy formation of the development of the education clusters in the works of the scholars. The actions to increase the demand for graduates of the educational institutions of the cluster are given. The actions to increase the effectiveness of training programs for staff within the education cluster are given. The actions to improve the interaction between the educational institutions and manufacturing firms in the cluster are given. In conclusion the recommendations concerning further research are formulated.

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The Role of Information and Information Technology in the Management Control Function

Cited by 6 publications

References 0 publications

Sistem Informasi Akuntansi Manajemen, Pengendalian Manajemen terhadap Kinerja Manajerial dengan Variabel Moderating Teknologi Informasi

Sistem Informasi Akuntansi Manajemen, Pengendalian Manajemen terhadap Kinerja Manajerial dengan Variabel Moderating Teknologi Informasi

The Methods and evaluation of RIC Integrated Business Indicators

The Development of Education Clusters as a Tool to Enhance Economic Safety

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