Information systems quality in management accounting and management control effectiveness

Papiorek, Kevin L.; Hiebl, Martin R.W.

doi:10.1108/jaoc-09-2022-0148

Cited by 7 publications

(3 citation statements)

References 104 publications

(220 reference statements)

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“…Acknowledging a dearth of extant literature that explores the implementation of ERPs in practice, they use case study evidence from a manufacturing firm in Sri Lanka to uncover the motivations for its use, through a framework of institutional theory. And Papiorek and Hiebl (2023) produce a paper that finds the quality of information has a positive effect on the effectiveness of management control. They further find that this relationship is stronger if the firm features a higher degree of process automation.…”

Section: Planning and Design In Information System Researchmentioning

confidence: 99%

Accounting and information systems

Smith

2024

Research Handbook on Accounting and Information Systems

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This research handbook brings together an eclectic mix of research output from a widely dispersed authorship, drawing on work from around the globe, including authors from across Europe, the United States and Asia. It draws upon existing literature, new empirical research and developing theories, to present the reader with insights into the world of accounting and information systems in a fast-moving and technologically challenging era. There are extensive reviews of recent and relevant literature, alongside fieldwork evidence from a diverse range of countries which, it is hoped, will provide the reader with views of geographical and research areas with which they were previously unfamiliar. Hopefully, the range of work presented here will prompt ideas for new research alongside future pathways for the accounting profession.The book is structured in six parts, the first of which includes this introduction. The title of the handbook deliberately separates the terms 'Accounting' and 'Information Systems' to show that these are two separate concepts, albeit which are often intertwined. As Jans et al. (2022, p.62) point out, 'accounting and AIS cannot be studied separately as they both form an integrated whole'. Accounting, here, is treated as the process of measuring and communicating multiple forms of information, or data, including that which is both quantitative and qualitative. Therefore this book takes a broad view of information, both of an accounting and non-accounting nature, and the way in which it is processed, managed and used in organisations. The information system is then taken to incorporate the processes within an organisation which allow that information to be effectively used for multiple purposes, with a variety of stakeholders in mind. The chapters presented in this handbook are illustrative of the nature of research in this area, and they have been chosen to show the variety of work that exists, from a worldwide trawl of experts in the field; therefore they provide both a useful introduction to the topic for the tyro who is unfamiliar with the field, whilst also highlighting a possible research agenda and emerging ideas for the expert.Recent published research on accounting contains numerous reviews of the extant literature. In exploring digitalisation in accounting, Jans et al. ( 2022) find that topics related to AIS (Accounting Information System) in accounting journals tend to focus on 'information disclosure', 'network technologies' and 'audit and control', whilst neglecting other relevant topics. Therefore, they suggest that there is a need to bring the disciplines of accounting and AIS closer together, and they conclude by actively encouraging researchers to 'bridge the gap between the AIS and accounting literature and to actively integrate AIS topics in established accounting research ' (Jans et al., 2022, p.82). Agostino et al. (2022 conduct a review of the literature on digitalisation, accountability and accounting in public services, highlighting, in particular, issues relating to the ...

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Section: Planning and Design In Information System Researchmentioning

confidence: 99%

Accounting and information systems

Smith

2024

Research Handbook on Accounting and Information Systems

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“…A kutatási kérdés szempontjából releváns és így a mintába bekerült cikkek többsége a fejlett adatelemzési technikákat, az azt támogató technológiai megoldásokat elemzi (Schneider et al, 2015;Nielsen, 2018), egyre inkább azt sürgetve, hogy a fejlett adatelemzésnek be kell épülnie a kontrolling gyakorlatába (Uyar, 2021;Abdelhalim, 2023). A szűkebb területre összpontosító írások, így például a folyamatautomatizáció (Papiorek & Hiebl, 2023)…”

Section: Technológiaintenzitásunclassified

Információs folyamatok digitalizációjának hatása a kontrolleri szakmára – Szisztematikus irodalomáttekintés

Szukits,

Sztrida,

Szabó

2024

Veztud

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A cikk a nemzetközi irodalom szisztematikus áttekintése alapján keresi a választ arra a kérdésre, hogy az információs folyamatok digitalizációja miként alakítja a kontrollerek vezetői döntéstámogatásban betöltött szerepét. Az átalakulás motorját a megnövekedett adatmennyiség és a fejlett adatelemzési technikák elterjedése jelenti. Ugyanakkor a rendelkezésre álló, a döntések szempontjából releváns ’új típusú’ adatok már nem elsősorban pénzügyi, számviteli jellegűek, ezért a döntéstámogató adatelemzés terén más szakmai csoportok is megjelentek. A változások joggal vetik fel a kérdést, hogy milyen hozzáadott értéket tud teremteni a kontroller a vezetői döntéstámogatásban és hogyan teszi azt. Az áttekintett irodalom szintézise alapján az adatelemzésben a kontrollerek szerepe marginalizálódik, míg az elemzési eredmények interpretációja, a ’sense-making’ és az adatok iránti bizalom erősítése terén jelentőségük nő. Az adatelemzés fejlődése, a vállalati gyakorlat átalakulása egyúttal fontos hatásköri problémákhoz vezet: nemcsak más szakmai csoportokkal, hanem magával a technológiával való együttműködés is új kérdéseket vet fel.

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“…Niche themes in this period are represented by two clusters labelled "organizational culture" and "technological acceptance model". The former includes the study of qualitative characteristics of IT as a modern driver for the development of strategic planning (Namazi & Rezaei, 2023), management accounting (Hadid & Al-Sayed, 2021) and control (Papiorek & Hiebl, 2023), as well as the impact of the quality of AIS elements on company organizational culture and working atmosphere (Jarah & Almatarneh, 2021). As for the "technological acceptance model" cluster, it is worth noting the study of the influence of MAIS and knowledge management capabilities on innovation and operational performance of SMEs (Kareem et al, 2021;Sunarta & Astuti, 2023), innovative strategies, the state of management accounting and financial performance of companies (Gyamera et al, 2023;Saleh & Al-Nimer, 2022).…”

Section: Research Field Evolution and Systematic Reviewmentioning

confidence: 99%

Bibliometric Panorama of Accounting Information System Research Evolution

Mysaka,

Derun

2024

AIP

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Accounting information systems (AIS) are closely connected with using automated accounting data processing technologies, which increase reliability and prompt information delivery to stakeholders for management decision-making. The purpose of the article is to provide the AIS research domain with an additional impetus for further development based on a comprehensive characterization of quantitative parameters and systematic rethinking of trends in the evolution of the scientific themes. The article contains the methods of bibliometric analysis and chronological literature review based on clustering of keywords from a sample of AIS research indexed in Scopus in 1973-2023. The key findings indicate the nicheness of the AIS research problems, due to which the evaluation of the scientific output requires a multifaceted approach. It is found out which countries, journals, articles and authors play a decisive role in the formation of trends in the AIS research domain. Author keywords are used to assess the content orientation of the AIS research themes and to identify patterns of its evolution. We conclude that there is a content exhaustion in AIS scientific problems and the need to find new objects of research that correspond to the trends of Industry 4.0.

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Information systems quality in management accounting and management control effectiveness

Cited by 7 publications

References 104 publications

Accounting and information systems

Accounting and information systems

Információs folyamatok digitalizációjának hatása a kontrolleri szakmára – Szisztematikus irodalomáttekintés

Bibliometric Panorama of Accounting Information System Research Evolution

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