The impact of public sector scorecard adoption on the effectiveness of accounting information systems towards the sustainable performance in public sector

Huy, Pham Quang; Phuc, Vu Kien

doi:10.1080/23311975.2020.1717718

Cited by 41 publications

(26 citation statements)

References 68 publications

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“…Accounting software is a major instrument in accounting information systems (AISs), offering timely, accurate and reliable information. Undoubtedly, it is no secret that technology has evolved to the extent that no current business enterprise can operate without it (Huy and Phuc, 2020;Thottoli, 2020;Situmorang, 2020;Ramazani et al, 2012). When compared to small-scale organizations, large-scale organizations set more weightage on the development of accounting information.…”

Section: Introductionmentioning

confidence: 99%

Knowledge and use of accounting software: evidence from Oman

Thottoli

2020

JIUC

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PurposeThe aim of this paper is to determine the influence of knowledge and use of accounting software among small and medium entrepreneurs (SMEs) in Oman.Design/methodology/approachThis study has used qualitative approach. Further, the paper elucidated the significance of knowledge of accounting software and evaluated the relationship between knowledge and its adoption or use of accounting software among SMEs in Oman. Purposive sampling method was used to choose the target interviewees required for the survey (semi-structured interview). This method has been applied by selected accountants who work in SMEs in Oman. Based on practical experience and basic knowledge in the field of accounting, a total of six members are selected as the sample size for the study.FindingsThe findings revealed that the knowledge of accounting software has a significant effect on the use of accounting software, meaning that there is significant and positive relationship among the knowledge of generalized accounting software and the use of such generalized or customized accounting software by SMEs in Oman. In addition, this research shows the empirical evidence of knowledge of accounting software effects on the adoption or use of accounting software among SMEs in OmanPractical implicationsThe study has brought about a new discussion on the importance of information communication technology (ICT) knowledge and use or adoption of accounting software by SMEs for accounting literature. Further, this study emphasizes the usage and benefits of accounting software by accountants in various SMEs. Further, it would be useful to suggest that SMEs and such other types of organizations adopt customized or generalized accounting software that will enhance the practice among accounting professionals.Originality/valueThis paper contributes both theoretical and practical knowledge of accounting in accountants using generalized or customized accounting software and its relationship with accountant in various SMEs or such other organizations; it is an approach that is not widely discussed in the previous studies. Besides, conducting such study in the field of SMEs gives novelty in the literature between SMEs and developing economies. This has discussed the weakness of accountant in implementing accounting software in the organization.

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Section: Introductionmentioning

confidence: 99%

Knowledge and use of accounting software: evidence from Oman

Thottoli

2020

JIUC

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“…The AIS has long been widely acknowledged to generate significant contributions to timely financial information for financial policy establishment and decision-making (Al-Kassawna, 2012). The effectiveness of the AIS lies in allowing an organization to achieve sustainable development during its operation (Huy and Phuc, 2020). Digital technologies have also been argued to contribute substantially to the achievement of organizational sustainable development goals (Seele and Lock, 2017) by unlocking the potential of environmentally sustainable processes (De Sousa Jabbour et al, 2018).…”

Section: Hypotheses Establishmentmentioning

confidence: 99%

Digitalization in small and medium enterprise: a parsimonious model of digitalization of accounting information for sustainable innovation ecosystem value generation

Pham

2022

APJIE

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Purpose This study aims to dispense a concrete and coherent picture on the role of digitalization of accounting information (DOAI) among the small and medium-sized enterprises (SMEs) through a statistically reliable and parsimonious paradigm for procuring the impact of DOAI on sustainable innovation ecosystem (SIE) and public value (PV) generation. With this cue, the geographical scope of this tentative manuscript was framed in SMEs of developing countries. Design/methodology/approach A three-pronged methodology was disposed in this research, namely, literature review, expert interviews and self-administered survey. Qualitative data was procured from a series of semi-structured in-depth interviews. The quantitative data was drawn on a self-administered survey in which the closed-ended questionnaires were conveniently circulated to a cross-sectional sample of 583 respondents. The data captured from quantitative approach was processed and analyzed via covariance-based structural equation modeling with AMOS 26.0. Findings The outcomes analysis highlighted that there were significant positive associations between the hypothesized constructs regarding significance and effect size. These interlinks were also partially mediated through the mediation of quality of information on financial reports and SIE. Research limitations/implications This research was bounded by geographical provenance emphasis on one country and relative smallness of the data set procured through anonymous survey-based approach drawn from a convenient sample of digitally savvy respondents working in one sub-sector resulted in the reduction in the robustness and generalizability of the observations. Nevertheless, these above-mentioned limitations could thus offer the starting points for novel avenues creation for the future research. Practical implications The practitioners would definitely have valuable benefits from in-depth insights on the obtained findings. Concretely, as lifting the degree of understandings on the magnitude of long-term cooperation and superior coordination within the SIE would enable practitioners to enlarge their business viewpoints to better cope with the challenges of complicated business settings, facilitating them to co-create PV for all their key stakeholders through giving priority to implementing DOAI. Social implications Society could benefit from this study if policymakers and the influencers of government focus on innovative features and assure the possible environment for innovation deployment through embarking on introducing policies that would facilitate the digitalization as well as stimulate and incentivize establishing the SIE for PV generation. It would be good for both the SMEs and society when SMEs could thrive in community settings as well as this togetherness. Originality/value Unpacking the potential of DOAI has been considered as the promising research avenues that are outlined not only to redress the shortfall in the research stream in relation to the digitalization among SMEs but also provide the right directions for sustainable development among SMEs.

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“…If this happens, it can be said that there is a high degree of reliability. Reliability is also discussed when two or more evaluators evaluate the same student on the same material and obtain similar scores (Huy & Phuc, 2020). In terms of reliability, what matters is the consistency of the results.…”

Section: Research Model and Hypothesesmentioning

confidence: 99%

Untitled

2022

IJO-BS

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Purpose: The rapid development of the business environment and relying more on information as a resource make it depend on-time more on the quality and speed of information when decisions are made. The Libyan SMEs suffer a lack of performance tied to ineffective information availability. This study aims to identify the impact of accounting information systems on SMEs performance in Libya. Design/ Method/ Approach: This research has used the quantitative approach. The data source was primary data for this research. This research has used the questionnaire instrument to be the tool to collect the data. These questionnaires were distributed to the research samples, 384 employees, owners, and individuals who work in Libyan SMEs. Findings: The study has found positive and significant relationships between (tangibility, reliability, responsiveness, and assurance) and SMEs performance in Libya. The highest impact was found from the tangibility of AIS toward the SMEs performance.Research limitations: This study was limited to SMEs in Libya. It is also limited to the respondents' perceptions of employees, owners, and individuals who work in Libyan SMEs. The model constructed of this study was adopted from the SERVQUAL model.

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The impact of public sector scorecard adoption on the effectiveness of accounting information systems towards the sustainable performance in public sector

Cited by 41 publications

References 68 publications

Knowledge and use of accounting software: evidence from Oman

Knowledge and use of accounting software: evidence from Oman

Digitalization in small and medium enterprise: a parsimonious model of digitalization of accounting information for sustainable innovation ecosystem value generation

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