Association of information technology and internal controls of Iranian state agencies

Abbaszadeh, Mahsa; Salehi, Mahdi; Faiz, Seyed Masoud

doi:10.1108/ijlma-12-2017-0304

Cited by 16 publications

(10 citation statements)

References 11 publications

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“…Typically, IT controls consist of two parts comprising public sector controls (IT environments such as computer operations and access to applications and data) and practical controls (input and output and information processing) (Romney and Steinbart, 2012). In this regards, Abbaszadeh et al (2019) found a significant relationship between information technology and internal controls (administrative controls, financial and accounting, risk evaluation, information and control activities).…”

Section: Theoretical Issues and Literature Reviewmentioning

confidence: 95%

Intellectual capital, social capital components and internal control weaknesses: evidence from Iran’s business environment

Salehi

Rajaeei

Khansalar³

et al. 2023

JIABR

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Purpose This paper aims to determine whether there is a relationship between intellectual capital and social capital and internal control weaknesses and assess the relationship between the variables of intellectual capital and social capital and internal control weaknesses. Design/methodology/approach The statistical population consists of 1,309 firm-year observations from 2014 to 2020. The research hypothesis is tested using statistical methods, including multivariate, least-squares and fixed-effects regression. Findings The results demonstrate a negative and significant relationship between intellectual capital, social capital and internal control weaknesses. The study also finds that increased intellectual and social capital quality improves human resource utilization, control mechanism, creativity and firm performance. The results also show that intellectual capital and social capital enhancement will reduce internal control weaknesses in the upcoming years. Originality/value This paper is the pioneer study on the relationship between intellectual capital and social capital and internal control weaknesses in Iran, carried out separately and in exploratory factor analysis. This paper considers intellectual capital components for theoretical factor analysis, including human capital, structural capital and customer capital. Internal control weakness is assessed based on financial, non-financial and information technology (IT) weaknesses.

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Section: Theoretical Issues and Literature Reviewmentioning

confidence: 95%

Intellectual capital, social capital components and internal control weaknesses: evidence from Iran’s business environment

Salehi

Rajaeei

Khansalar³

et al. 2023

JIABR

Self Cite

View full text Add to dashboard Cite

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“…IT capability can be viewed as an internal resource that contributes to a firm's value creation (Abbaszadeh et al, 2019;Santhanam and Hartono, 2003). In line with Tippins and Sohi (2003), IT capability is described as a firm's ability to acquire, implement, combine and configure information and technology resources to support and improve the firm's strategies and procedures.…”

Section: It Capability and Scrmentioning

confidence: 99%

“…IT capability can be viewed as an internal resource that contributes to a firm's value creation (Abbaszadeh et al. , 2019; Santhanam and Hartono, 2003).…”

Section: Theoretical Background and Hypothesis Developmentmentioning

confidence: 99%

Impacts of IT capability and supply chain collaboration on supply chain resilience: empirical evidence from China in COVID-19 pandemic

Zhou

et al. 2022

JEIM

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PurposeBuilding supply chain resilience is increasingly recognized as an effective strategy to deal with supply chain challenges, risks and disruptions. Nevertheless, it remains unclear how to build supply chain resilience and whether supply chain resilience could achieve a competitive advantage.Design/methodology/approachBy analyzing the data collected from 216 firms in China, the current study empirically examines how information technology (IT) capability and supply chain collaboration affect different forms of supply chain resilience (external resilience and internal resilience) and examines the performance implications of these two forms of supply chain resilience.FindingsResults show that IT capability is positively related to external resilience, whereas supply chain collaboration is positively related to internal resilience. The combination of IT capability and supply chain collaboration is positively related to external resilience. In addition, internal resilience is positively related to firm performance.Research limitations/implicationsThis study used only cross-sectional data from China for hypothesis testing. Future studies could utilise longitudinal data and research other countries/regions.Practical implicationsThe findings systematically assess how IT capability and supply chain collaboration contribute to supply chain resilience and firm performance. The results provide a benchmark of supply chain resilience improvement that can be expected from IT capability and supply chain collaboration.Originality/valueThe study findings advance the understanding of supply chain resilience and provide practical implications for supply chain managers.

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“…It aligns with Mazza and Azzali (2018), who found that companies with good IT_IC tended to be low risk, and as a result, the audit fee would be small. Moreover, Abbaszadeh, Salehi and Faiz (2019) revealed that alteration of data collection methods from traditional to modern (IT-based) had enhanced the internal control effectiveness in Iranian state agencies.…”

Section: Research Modelmentioning

confidence: 99%

The Moderating Role of IT Development on the Relationship between Internal Control and the Quality Performance of Higher Education Institutions

2022

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Purpose: This study examines the extent to which IT development for internal control purposes has been implemented. Also, it investigates the moderating effect of IT development on the relationship between internal control implementation and Higher Education Institution (HEI) quality performance. Methodology/Approach: This research employed a survey method by distributing questionnaires to HEIs in all 34 provinces of Indonesia. As a result, 191 HEIs participated in this study. A Partial Least Squares (PLS) with the second-order analysis was utilised to test the relationship among the variables. Findings: The results revealed that the IT development for internal control purposes was generally moderate. Additionally, IT development was positively associated with internal control implementation and strengthened the relationship between internal control and HEI quality performance. Research Limitation/Implication: This study was based solely on a weak survey study regarding depth and breadth of exploration. Additionally, it did not cross-validated by re-testing the proposed model with secondary data. Originality/Value of paper: This study adds to the body of knowledge on the moderating role of IT development. Also, the results of this research can be a meaningful input for HEI management since many consider internal control carried out manually to be sufficient without the role of IT. In fact, IT development can strengthen (be a moderator) the positive relationship between internal control and HEI quality performance.

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Association of information technology and internal controls of Iranian state agencies

Cited by 16 publications

References 11 publications

Intellectual capital, social capital components and internal control weaknesses: evidence from Iran’s business environment

Intellectual capital, social capital components and internal control weaknesses: evidence from Iran’s business environment

Impacts of IT capability and supply chain collaboration on supply chain resilience: empirical evidence from China in COVID-19 pandemic

The Moderating Role of IT Development on the Relationship between Internal Control and the Quality Performance of Higher Education Institutions

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