The value of enterprise information systems under different corporate governance aspects

Chen, Xin; Dai, Qizhi; Na, Chaohong

doi:10.1007/s10799-019-00310-3

Cited by 12 publications

(18 citation statements)

References 52 publications

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“…The two researchers concluded that companies with poor CG are more inclined to implement an ERP system. Chen et al (2019) argued that ERP systems facilitate information availability and integration that influence agency costs, decision information costs, and principal conflicts in corporate governance management. They provided an empirical study by examining CG and ERP's interaction effects on firm performance through Chinese listed companies during 2008 and 2013.…”

Section: Cg and Erp Implementationmentioning

confidence: 99%

The Relationship between Corporate Governance and Firm Performance: The Effect of Internal Audit and Enterprise Resource Planning (ERP)

Alsurayyi¹,

Alsughayer²

2021

OJAcct

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This research aims to explore the effect of good corporate governance on the performance of listed companies in Saudi Arabia. In particular, the research focuses on the effect of effective internal audit and ERP on corporate governance and, subsequently, firm performance. A questionnaire was used to collect the data. The results indicated that effective corporate governance could be attained by having a good internal audit and ERP system. The results conclude that proper corporate governance positively affects firm performance, and effective internal audit activities and successful ERP implementation enhance corporate governance, eventually leading to better performance. The findings of this study are beneficial to Saudi listed companies and other GCC and their policymakers since social, political, and economic contexts are similar. Even though the study's findings provide extensive evidence regarding corporate governance and firm performance, this study has its limitation as respondents represented a small sample of listed companies and cannot be generalized to all listed companies.

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Section: Cg and Erp Implementationmentioning

confidence: 99%

The Relationship between Corporate Governance and Firm Performance: The Effect of Internal Audit and Enterprise Resource Planning (ERP)

Alsurayyi¹,

Alsughayer²

2021

OJAcct

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“…Analysis of financial and economic activities of state corporations indicates lower profitability and cost-effectiveness than similar indicators of private companies [17]. Differences in performance may be due to the insufficient use of digital technologies in building business processes in public corporations [18]. In turn, according to numerous studies, the level of digitalization is determined primarily by the information openness and transparency of companies [19].…”

Section: The Analysis Of Areas To Improve the Main Business Processes Of Leading Public Corporations As A Results Of Digital Transformatimentioning

confidence: 99%

Improving methods for evaluating the results of digitizing public corporations

Dunayev

Kud²,

Latynin

et al. 2021

EEJET

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The list, nature, and directions in changing the business processes of public corporations due to digital transformation have been determined. The main digital technologies that are used by public corporations operating in the basic sectors of the national economy were grouped. It has been proven that one of the most important criteria for digital transformation is the level of information transparency. A morphological matrix of digital transformation of public corporations has been built and the positions of the latter in the process under study have been determined. Based on the results of the matrix assessment, it was concluded that the most attention is attracted by the digitalization processes in corporations-outsiders. This is because this position is characterized by a high level of digital maturity but a low level of transparency. To ensure a high level of transparency, it seems appropriate for these companies to introduce new digital technologies. This paper analyzes those endogenous and exogenous factors that promote or block the process of introducing digital technologies in public corporations. It was found that at the level of public corporations, there are significant resource constraints, which are manifested in the lack of funds for the introduction of digital technologies. Another significant obstacle is the psychological barriers associated with the unwillingness to use digital technologies in the work process. The generalization of the efficiency indicators of business processes and criteria for factor conditions of digital transformation has made it possible to identify the main components of the system model of digitalization of public corporations. Considering the above, an authentic system model of digitalization of the public corporate sector is proposed. It seems appropriate to use the model to determine the effect of the introduction of digital technologies in the public corporate sector.

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“…Due to the nature of corporate financial difficulties/crises highly related to corporate's bad operating performance, the variables we chosen in financial difficulty forecasting can be taken as the surrogate for joining up with the predictors. According to the related works [67][68][69][70], the selected variables are represented in Table 5. Apart from prior works on building performance forecasting models that merely focus on numerical messages, this study aims at providing decision makers with an overarching decision making framework from different perspectives of corporate operations and equipping them with textual messages that can transmit future corporate performance without any time delay.…”

Section: The Resultsmentioning

confidence: 99%

An Advanced Decision Making Framework via Joint Utilization of Context-Dependent Data Envelopment Analysis and Sentimental Messages

Huang

Lin

Hsu

2021

Axioms

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Compared to widely examined topics in the related literature, such as financial crises/difficulties in accurate prediction, studies on corporate performance forecasting are quite scarce. To fill the research gap, this study introduces an advanced decision making framework that incorporates context-dependent data envelopment analysis (CD-DEA), fuzzy robust principal component analysis (FRPCA), latent Dirichlet allocation (LDA), and stochastic gradient twin support vector machine (SGTSVM) for corporate performance forecasting. Ratio analysis with the merits of easy-to-use and intuitiveness plays an essential role in performance analysis, but it typically has one input variable and one output variable, which is unable to appropriately depict the inherent status of a corporate’s operations. To combat this, we consider CD-DEA as it can handle multiple input and multiple output variables simultaneously and yields an attainable target to analyze decision making units (DMUs) when the data present great variations. To strengthen the discriminant ability of CD-DEA, we also conduct FRPCA, and because numerical messages based on historical principles normally cannot transmit future corporate messages, we execute LDA to decompose the accounting narratives into many topics and preserve those topics that are relevant to corporate operations. Sequentially, the process matches the preserved topics with a sentimental dictionary to exploit the hidden sentiments in each topic. The analyzed data are then fed into SGTSVM to construct the forecasting model. The result herein reveals that the introduced decision making framework is a promising alternative for performance forecasting.

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The value of enterprise information systems under different corporate governance aspects

Cited by 12 publications

References 52 publications

The Relationship between Corporate Governance and Firm Performance: The Effect of Internal Audit and Enterprise Resource Planning (ERP)

The Relationship between Corporate Governance and Firm Performance: The Effect of Internal Audit and Enterprise Resource Planning (ERP)

Improving methods for evaluating the results of digitizing public corporations

An Advanced Decision Making Framework via Joint Utilization of Context-Dependent Data Envelopment Analysis and Sentimental Messages

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