Management accountants and strategic management accounting: The role of organizational culture and information systems

W Hadid, M Al-Sayed - Management accounting research, 2021 - Elsevier
This study aims to contribute to the scant contingency theory literature on the determinants of
strategic management accounting (SMA) practices and the role management accountants …

The effectiveness of management accounting systems: evidence from financial organizations in Iran

R Ghasemi, HR Habibi, M Ghasemlo… - Journal of Accounting in …, 2019 - emerald.com
Purpose The purpose of this paper, as an empirical investigation of a contingency theory, is
to examine the relationship between technology (as a contingent variable) and management …

[PDF][PDF] An Empirical Study on the Impacts of Quality Information and Competency of User on the Quality of Zakat Management Information System in Indonesia

N Nurhayati, R Hartanto, IP Pramono - Journal of System and …, 2023 - aasmr.org
The zakat management information system was built as a means of increasing the
acceptance of zakat information delivery optimally. However, the implementation of zakat …

Agile performance measurement system development: an answer to the need for adaptability?

KT Stormi, T Laine, T Korhonen - Journal of Accounting & …, 2019 - emerald.com
Purpose The purpose of this study is to reflect upon the feasibility of agile methodologies,
Scrum in particular, to supplement the procedural design and implementation of …

Pengaruh Partisipasi Pengguna, Kemampuan Teknik Personal, Program Pelatihan dan Pendidikan dan Dukungan Manajemen Puncak terhadap Kinerja Sistem …

KP Sanga, MN Dince - Jurnal Pendidikan Tambusai, 2022 - jptam.org
Tujuan penelitian ini untuk mengetahui adanya pengaruh atau hubungan variabel
partisipasi pengguna, kemampuan teknik personal, program pendidikan & pelatihan, dan …

Unravelling the integrated information systems and management control paradox: enhancing dynamic capability through business intelligence

MZ Elbashir, SG Sutton, H Mahama… - Accounting & …, 2021 - Wiley Online Library
The purpose of this study is to examine whether the interactive effects of integrated
information systems (IIS) and business intelligence (BI)‐enabled management control …

Drivers of management accounting adaptability: the agility lens

OM Yigitbasioglu - Journal of Accounting & Organizational Change, 2017 - emerald.com
Purpose Management accounting practices are expected to adapt and evolve with changing
information requirements. The purpose of this study is to determine factors that drive …

Management accounting of the settlements with contractors in innovative environment of business communications

Z Zadorozhny, VV Muravskyi, OA Shevchuk, YA Sudyn - 2018 - essuir.sumdu.edu.ua
The purpose of the article is the research of the possibility the expediency of forming an
innovational information space for establishes the effective communications between all …

Financial risk assessment of enterprise management accounting based on association rule algorithm under the background of big data

Y Lin, H Yue, H Liao, D Li, L Chen - Journal of sensors, 2022 - Wiley Online Library
Under the background of the rapid development of data informatization, the evaluation and
analysis of enterprise management accounting risk are the key link of enterprise sustainable …

The implementation of SysTrust principles and criteria for assuring reliability of AIS: empirical study

AH Al-Dmour, M Abood, HH Al-Dmour - International Journal of …, 2019 - emerald.com
Purpose This study aims at investigating the extent of SysTrust's framework (principles and
criteria) as an internal control approach for assuring the reliability of accounting information …