This document discusses accounting information systems (AIS) development lifecycles and their impact on AIS effectiveness and critical success factors. It reviews prior studies that examined relationships between AIS effectiveness and success factors without considering lifecycle phases. The study aims to identify critical success factors for each AIS lifecycle phase based on Oracle's implementation methodology. It proposes using a balanced scorecard to comprehensively evaluate AIS effectiveness across tangible, reliability, responsiveness and empathy dimensions. The balanced scorecard is designed to assess AIS support for decision making, control and operations across manufacturing firms.
Good practice standardizes parameters and metrics across the entire operation to enable meaningful manufacturing decision support and continuous improvement. Frequently manufacturing and business parameters are combined into Key Performance Indicators (KPI) to simplify monitoring more complex functions. One commonly deployed KPI is Overall Equipment Effectiveness (OEE) which combines measures of availability, throughput and quality.
There exists tremendous value potential for companies coupling OEE with SPC, and making it part of manufacturing-decision support. It sets the company on the path to state-of-the-art manufacturing process management by enabling them to:
Apply SPC to automated OEE solutions – looking at single values of a KPI adds little to one’s process management capability, but using control charts and process capability analysis will enable developing world-class manufacturing;
Rapidly determine where improvement opportunities exist;
Focus on information, not data – data is the raw material; information provides the decision support that will improve performance levels.
The document discusses challenges in assessing the performance of heterogeneous systems and provides recommendations for an effective approach. It recommends identifying system specifics, defining test boundaries, and building a testing solution by choosing a framework, simulating usage models, and using tools to design load models. The approach involves understanding the system, visualizing the test environment, selecting representative test cases, and establishing baselines and benchmarks to assess performance.
The document discusses definitions and components of quality management systems according to various standards and regulations. It provides definitions for quality management systems in the pharmaceutical and medical device industries according to FDA regulations and ISO standards. It also summarizes MasterControl's quality management system definition and lists common quality management tools including check sheets, control charts, Pareto charts, scatter plots, Ishikawa diagrams, and histograms. Finally, it lists additional topics related to ISO quality management system definitions.
This document summarizes a research study that examined the relationship between the use of Accounting Information Systems (AIS) by Small and Medium Enterprises (SMEs) in Spain and improved performance indicators and productivity. The study was based on a survey of SMEs to determine the extent of AIS adoption and then analyzed the impact on performance measures and productivity. The results found a positive relationship between the use of AIS for fiscal and bank management and better performance measures, but no evidence of a relationship with productivity. The document reviews prior literature on the topics and outlines the research questions and methodology used in the empirical study.
Bab 6 menjelaskan cara mengimpor, mengekspor, dan mencari data di PHPMyAdmin. Data dapat diimpor dari file SQL atau CSV, diekspor ke format Excel, Word, PDF, atau SQL, dan dicari berdasarkan kriteria tertentu untuk memudahkan penemuan data yang dibutuhkan.
Bab 3 membahas jenis dan tipe data pada MySQL, termasuk DDL dan DML untuk mendefinisikan dan memanipulasi data. Bab 4 menjelaskan cara bekerja dengan tabel, mulai dari membuat database dan tabel, menambahkan data, melihat isi tabel, mengubah dan menghapus baris data.
This document discusses the need for a theoretical framework to interpret results from social science link analysis research. It reviews different approaches to link analysis across various disciplines. Direct approaches to interpreting link counts, such as interviewing link creators or classifying a random sample of links, have limitations for large-scale studies. The document argues that a generalized theoretical framework is needed to guide interpretation of link analysis results, especially for social science research questions concerning social factors underlying link creation.
Good practice standardizes parameters and metrics across the entire operation to enable meaningful manufacturing decision support and continuous improvement. Frequently manufacturing and business parameters are combined into Key Performance Indicators (KPI) to simplify monitoring more complex functions. One commonly deployed KPI is Overall Equipment Effectiveness (OEE) which combines measures of availability, throughput and quality.
There exists tremendous value potential for companies coupling OEE with SPC, and making it part of manufacturing-decision support. It sets the company on the path to state-of-the-art manufacturing process management by enabling them to:
Apply SPC to automated OEE solutions – looking at single values of a KPI adds little to one’s process management capability, but using control charts and process capability analysis will enable developing world-class manufacturing;
Rapidly determine where improvement opportunities exist;
Focus on information, not data – data is the raw material; information provides the decision support that will improve performance levels.
The document discusses challenges in assessing the performance of heterogeneous systems and provides recommendations for an effective approach. It recommends identifying system specifics, defining test boundaries, and building a testing solution by choosing a framework, simulating usage models, and using tools to design load models. The approach involves understanding the system, visualizing the test environment, selecting representative test cases, and establishing baselines and benchmarks to assess performance.
The document discusses definitions and components of quality management systems according to various standards and regulations. It provides definitions for quality management systems in the pharmaceutical and medical device industries according to FDA regulations and ISO standards. It also summarizes MasterControl's quality management system definition and lists common quality management tools including check sheets, control charts, Pareto charts, scatter plots, Ishikawa diagrams, and histograms. Finally, it lists additional topics related to ISO quality management system definitions.
This document summarizes a research study that examined the relationship between the use of Accounting Information Systems (AIS) by Small and Medium Enterprises (SMEs) in Spain and improved performance indicators and productivity. The study was based on a survey of SMEs to determine the extent of AIS adoption and then analyzed the impact on performance measures and productivity. The results found a positive relationship between the use of AIS for fiscal and bank management and better performance measures, but no evidence of a relationship with productivity. The document reviews prior literature on the topics and outlines the research questions and methodology used in the empirical study.
Bab 6 menjelaskan cara mengimpor, mengekspor, dan mencari data di PHPMyAdmin. Data dapat diimpor dari file SQL atau CSV, diekspor ke format Excel, Word, PDF, atau SQL, dan dicari berdasarkan kriteria tertentu untuk memudahkan penemuan data yang dibutuhkan.
Bab 3 membahas jenis dan tipe data pada MySQL, termasuk DDL dan DML untuk mendefinisikan dan memanipulasi data. Bab 4 menjelaskan cara bekerja dengan tabel, mulai dari membuat database dan tabel, menambahkan data, melihat isi tabel, mengubah dan menghapus baris data.
This document discusses the need for a theoretical framework to interpret results from social science link analysis research. It reviews different approaches to link analysis across various disciplines. Direct approaches to interpreting link counts, such as interviewing link creators or classifying a random sample of links, have limitations for large-scale studies. The document argues that a generalized theoretical framework is needed to guide interpretation of link analysis results, especially for social science research questions concerning social factors underlying link creation.
Analysis of Enterprise Resource Planning Systems (ERPs) with Technical aspectszillesubhan
In the past few years, the information
technology has emerged as a key driving force for
growth of business organizations. The trend of
implementing the latest tools and technologies has
reached to maximum extent. The majority of business
organizations has adopted new and innovative tools
to manage their business tasks effectively. In this
scenario, an enterprise resource planning (ERP)
system is a huge information system that
organizations implement to manage their business
tasks. This is a huge information system which links
almost all the business departments and functional
areas. This report presents a detailed analysis of an
enterprise resource planning system. The
implementation of an enterprise resource planning
system requires taking into consideration various
critical factors, which are essential to be considered
in order to make this implementation fruitful. This
report presents a detailed discussion on the
advantages provided by ERPs to business
organizations. The basic purpose of this report is to
analyze critical success factors involved in the
implementation of ERPs. This report also presents
recommendations with every factor that an
organization can follow to make best use of these
systems.
Knowledge management as bridge of accounting information system and strategic...Alexander Decker
Knowledge management acts as a bridge between accounting information systems and strategic management. It supports both by providing quality information resources, managing information maturity, and ensuring information integrity. When used effectively, knowledge management and accounting information systems can provide managers with timely, accurate information to facilitate strategic decision-making and help companies achieve their goals.
Assessing Information System Integration Using Combination of the Readiness a...journalBEEI
Information system integration (ISI) is one of the development concerns for organizations to enhance business competitiveness. However, the implementations still present its failures. Despite the ISI may successful technically; but it still seems to be unsuccessful because of the human and management issues. The issues may relate to the readiness constructs of ISI. This study was aimed to know the status of the readiness and success of ISI and to assess the influential factors of the integration in the sampled institution. About 160 samples were purposely involved by considering their key informant characteristics. The data were analyzed using the partial least squares-structural equation modeling (PLS-SEM) method. The findings revealed only the user satisfaction variable that mediated the positive effects of the readiness variables towards variable of the system integration success. Besides, the findings may practically helpful for stakeholders in the sampled institution, but it may also theoretically useful for researchers in regard to the readiness and success issues of ISI.
Empirical evaluation of continuous auditing system use: a systematic reviewIJECEIAES
For more than two decades, the concept of continuous auditing (CA) has been introduced and many large firms had taken the initiatives to apply the CA system in supporting their audit functions. Despite the benefits that the CA system is offers, it is still not widely use and the number of people using the CA system is still considered low. This research focuses on the published papers on the use of CA system within the context of auditing system addressing the quality of system implementation. This paper analyzed primary studies collected using the pre-determined search strings on nine online databases. As a result, a total of 60 articles were carefully selected to undergo further analysis based on empirical evidence of CA system use. The articles were analyzed qualitatively using ATLAS.ti 7 and the elements for the CA system use are extracted from the selected papers. A total of four elements were identified contributing to the use of CA in practice. Those elements are the participant quality, system quality, information quality and products and services quality. This study answers five research objectives to understand the current studies on CA and to determine future research works on CA.
1IntroductionThe objective of this study plan is to evaluate.docxrobert345678
1
Introduction
The objective of this study plan is to evaluate the viability of our solution in relation to previously conducted test cases for companies operating in industries analogous to those of our own. In this section, we will concentrate on the manner in which these use cases measure the performance characteristics of various technical and behavioral qualities connected with an investment in technology made on behalf of a business. The viewpoints and data sources of stakeholders will be incorporated into our measuring system. This measurement framework will be utilized by us in order to assess and analyze the overall performance of our product. After the solution has been implemented, we will conduct post-implementation evaluations to determine how the solution affected the organization. The management of change will play a significant role in our overall research agenda. The plan will adhere to a certain format in providing the findings of the data analysis.
Measurement framework
In order to present an all-encompassing picture of performance, the measuring framework must to take into account the many stakeholder viewpoints as well as the various data sources. Perspectives from stakeholders may come from a variety of sources, such as the user community, project managers, or senior leadership. Customer feedback, system logs, and performance statistics are three examples of potential data sources (Thabane, 2009).
The purpose of the measurement framework is to supply stakeholders with viewpoints and data sources that may be utilized to evaluate the effectiveness of an investment in technology. The framework consists of four dimensions: behavioral characteristics, organizational aspects, user factors, and technological qualities (McShane, 2018). To evaluate how well the technology investment is working out, there is a separate set of performance indicators linked with each of the dimensions of the evaluation.
Indicators such as system uptime, reaction time, and throughput are examples of technical qualities. Indicators that make up behavioral qualities include things like user happiness, adoption rates, and the costs of training. Indicators like as return on investment (ROI) and total cost of ownership are included in the category of organizational variables (TCO). The metrics that make up user factors include things like user happiness, adoption rates, and training expenses (McShane, 2018).
The measuring framework draws its information from a variety of data sources, including organizational data, user data, performance data, and financial data. The return on investment (ROI) and total cost of ownership (TCO) of the technological investment may both be calculated using financial data (Jalal, 2017). The uptime, reaction time, and throughput of the system may all be evaluated based on the performance statistics. Data from users may be analyzed to determine factors such as user happiness, adoption rates, and the costs of training (Thabane,.
This document describes research into developing a structured methodology for designing performance measurement systems. The researchers conducted a literature review to identify characteristics of an effective design process. They used these guidelines to develop a process-based approach, which was tested and refined through action research projects with major companies. The revised process was then formally documented and tested in six more industrial applications. The research aims to provide guidance on how to populate existing performance measurement frameworks with specific measures.
Implementation of a decision support process for evaluating the correlation ...IJECEIAES
The main objective of this paper is to study the correlation between investment in information technologies and especially information systems and information system success based on data collection and a multi-criteria decision-making approach using technique for order preference by similarity to ideal solution (TOPSIS) and analytical hierarchy process (AHP) methods. The criteria of the hierarchical model for evaluating the information system success are chosen from Delone and McLean information systems (IS) success model. The proposed approach has been implemented in 3 sectors recognized by their variation in the use of information systems: the financial sector, the service companies sector, and the construction industry sector. Therefore, the results of this implementation show that massive investment in information systems does not always guarantee good information system success, and information system success is not always the result of massive investment in the information system.
Combining Two Models of Successful Information System MeasurementTELKOMNIKA JOURNAL
This paper purposes is to measure successful of Academic Advisory information system by combining two models of information system measurement. DeLone & McLean IS Success Model use to measure the successful of system while COBIT framework is to measure system maturity level. Result of this research showed that the successful of Academic Advisory IS affected by User Satifaction, Quality of Service, Quality of System while Maturity level at 3.7. The result also showed there’s a relation between level of maturity system with the success of system.
The effectiveness of the accounting information systemAlexander Decker
This study aimed to examine the effectiveness of accounting information systems for companies that adopt Enterprise Resource Planning (ERP) systems. Specifically, it examined whether ERP improves the quality of accounting outputs and internal controls. The researcher distributed questionnaires to accountants and managers at companies located in Al Hassan Industrial Zone in Jordan that use ERP systems. The results showed that integrating the accounting information system within the ERP system improves the quality of accounting outputs and internal controls. More research is needed to support these findings and expand the literature on this topic. Companies are also recommended to adopt ERP systems due to the potential improvements in performance.
11.the effectiveness of the accounting information systemAlexander Decker
This study aimed to examine the effectiveness of accounting information systems for companies that adopt ERP (Enterprise Resource Planning) systems. A questionnaire was distributed to accountants and financial managers at companies located in Al Hassan Qualified Industrial Zone in Jordan. The results showed that integrating the accounting information system within the ERP system improved the quality of accounting outputs and internal controls. Both hypotheses that ERP improves the quality of accounting information outputs and internal controls were supported. The study concluded that ERP systems increase the relevance and understandability of accounting information for decision makers. Companies are recommended to adopt ERP systems to improve performance.
This document discusses systems analysis for monitoring and evaluating programs. It begins by distinguishing between monitoring, which involves routine collection of data on indicators, and evaluation, which is periodic and relies on information from monitoring to analyze program performance. It then explains that systems analysis uses a centralized framework to benchmark multiple program sites using consistent criteria. A key part of systems analysis is a management information system (MIS) to systematically collect data from different sites. The document provides an example of a case study where India implemented a national monitoring system using these techniques to track rural water and sanitation programs across states.
Applying systemic methodologies to bridge the gap between a process-oriented ...Panagiotis Papaioannou
This work is an application of the Soft Systems Methodology (SSM) to improve an information system to fully support the related process-based management system and help its internal improvement. Design and Control Systemic Methodology (DCSYM) is used as a modelling tool to facilitate conceptual models comparison within the SSM context.
Running Head DECISION SUPPORT SYSTEM PLAN 1DECISION SUPPORT.docxsusanschei
Running Head: DECISION SUPPORT SYSTEM PLAN
1
DECISION SUPPORT SYSTEM PLAN
19
Decision Support System Plan - Computer Systems Analysis & Design I
First Name, Last Name
University
IS315
Table of Contents
1.The Scenario
4
2.System Description
4
3.The Process of the Implementation
6
4.Resolution Central Decision Support System
6
4.1Organization’s Information System
6
4.2Key System Benefits
7
5.Feasibility
8
6.Importance of an Information System in the Organization
10
7.Interdependences
11
128.
Feasibility analysis
9.
Project Size………………………………………………………………………………….14
10.
Cost Analysis………………………………………………………………………………..15
18References
List of Figures
Figure 1: The Conceptual Framework
5
Figure 2: The Proposed Model of the System
5
List of Tables
Table 1: The Cost of the Implementation
9
Table 2: The Benefits of the Implementation
9
Decision Support System Plan – Computer Systems Analysis & Design I1. The Scenario
Home Depot is seeking to cut on costs. Some of the areas which have been identified tend to be hot topical issues every time changes are attempted. These include the decision to source products domestically or having them imported. Others include the reduction of the number of employees as well as streamlining service delivery by redefining chores, job assignments, as well as supervision. The business also purposes to put up an information system that will increase positive output and reduce on cost. Even though the choice of the system has been inspired by the kind of challenges which firms like Home Depot experience while attempting trade-offs, it is important to appreciate that this is something that happens with every other organization. Therefore, there is the need for a ‘what if’ scenario so as to analyze situations and come-up with all the possible management outcomes. The issue, therefore, is facilitating the prediction of the behavior of the stakeholders on the basis of certain managerial decisions.2. System Description
The proposed system is called the Resolution Central Decision Support System. This is a Decision Support System, or DSS, that can be exploited by any organization to achieve its streamlining activities. In this case, the dependent variable is enhanced performance. This is defined by increased productivity, enhanced competitive advantage of the organization in question, as well as improvement in customer service. The customers should, actually, be in a position to report that this is the case, i.e. they have seen improvements with respect to how they are treated and their concerns are addressed. Figure I below indicates the conceptual framework. This is the relationship between the ultimate goal and the issues which define this goal.
Figure 1: The Conceptual Framework
The achievement of the goal at hand requires a number of procedures to be accomplished. Planning is the first among them, and then there is the development of the system capability. Ultimately, there is the maturity of the system, and it is at ...
The ability of accounting information systems to support profitability and gr...Alexander Decker
This document summarizes a study that examined the impact of accounting information systems (AIS) on profitability and growth of industrial companies in Jordan. It specifically looked at return on equity (ROE) and return on assets (ROA) before and after companies implemented an AIS. The study found the averages of ROE and ROA both decreased after AIS implementation, contrary to previous research. However, the results could not be generalized due to issues Jordanian companies still face in applying accounting systems.
Measuring Enterprise Resource Planning (ERP) Systems Effectiveness in IndonesiaTELKOMNIKA JOURNAL
Refining DeLone and McLean’s (D&M) information system model and technology-organisationenvironment
(TOE) framework, this research identifies the prominent factors that determine ERP system
success. Hypotheses are also drawn based on supporting theories to evaluate the causal relationship
between the success determinants. The level of achievement is measured by system quality, information
quality, service quality, external quality and top management support, which intermediated by perceived
usefulness and user satisfaction towards business benefits. To provide empirical evidence, 86 valid
samples out of 156 were collected using a web survey that targeted ERP users in Indonesia. Furthermore,
Partial Least Squares–Structural Equation Modelling (PLS-SEM) algorithm were applied to check the
proposed hypotheses. The results suggest system quality, information quality and service quality
significantly affect user satisfaction, whereas they moderately impact on perceived usefulness.
Interestingly, external pressures were reported as being the biggest influence on user satisfaction and
positively impacted on perceived usefulness. Despite being fairly predictive to perceived usefulness, top
management support along with general perceptual factors ultimately promote system success by
elevating business benefits.
This document reviews previous research on factors influencing the successful implementation of Activity-Based Costing (ABC) systems between 1995-2008. It identifies some key gaps in the past research. Specifically, early studies focused mainly on technical factors, but more recent research found behavioral, organizational, and contextual factors to be more important predictors of ABC success. However, there has been little examination of the roles of organizational culture and structure. The paper concludes by proposing a new research framework to address these gaps and better understand the factors influencing successful ABC implementation.
G1. a comprehensive-study-of-the-relationship-between-erp-selection-criteria-...Mohamed Hannioui
This document discusses a study that examines the relationship between enterprise resource planning (ERP) selection criteria and ERP system success. The study develops a conceptual framework that investigates how ERP selection criteria are linked to system quality, supplier service quality, and consultant service quality, and how these factors influence ERP implementation success. The study uses a survey of Taiwan's top 5000 companies to analyze how various ERP selection criteria relating to the ERP system, supplier, and consultant affect system quality, service quality, user perspective, and net benefits. The results can help organizations understand which criteria to consider when implementing an ERP system to increase the likelihood of success.
Information System Success Framework based on Interpersonal Conflict Factors IJECEIAES
Information system success (ISS) has received considerable attention from researchers as it plays an important role in improving the efficiency and productivity of an organization. Several researchers have conducted empirical studies using numerous factors (e.g. organizational, technological, and individual factors) which affect the information system success. However, there are several factors which are related to interpersonal conflict which may affect information system success. The interpersonal conflict is a critical dimension which can greatly influence information system success in a competitive environment such as the financial sector. Therefore, this study introduces a framework to investigate the influence of interpersonal conflict factors on information system success in the Ministry of Finance, Yemen. The study employed a quantitative method which consists of the following steps: survey design, data collection and data analysis. A sample size comprising 130 employees were distributed in the Ministry of Finance, Yemen. Questionnaires were used to collect data from this sample. Data analysis (reliability, validity, correlation and factor analysis) has been carried out using SPSS. In addition, structural equation modelling (SEM) has been used for evaluation the research model. Based on the experimental results, the findings in this study revealed that the interpersonal factors (interference, disagreement and instability) significantly negatively (at 0.05 level of significance) influence user satisfaction of information system success.
Balanced scorecard weaknesses, strengths, and its ability as performanceAlexander Decker
The document discusses and compares various performance management systems, focusing on the balanced scorecard (BSC). It summarizes criticisms of traditional accounting systems and discusses how BSC and other systems like TQM, ISO 14001, the performance pyramid, and the EFQM excellence model measure performance. The document concludes that while BSC has received criticisms, it has advantages over other systems in providing a balanced, strategic-linked approach to performance measurement. BSC's ability to incorporate social and environmental issues within a strategic framework suggests it could be useful for further research on sustainability performance measurement.
This document summarizes a study that investigates the impact of applying activity-based costing (ABC) on organizational performance in Egyptian companies. The study uses a survey to collect data from a sample of manufacturing and service companies on their use of ABC and organizational performance. The results indicate that applying ABC is positively associated with improvements in organizational performance. ABC is shown to provide more accurate cost information and insights to support strategic decision-making around areas like pricing, product development, and process improvements. The accurate information from ABC allows companies to better measure performance and make decisions that can enhance efficiency and strategy over the long run.
Dokumen tersebut berisi daftar 13 pertanyaan essay tentang hukum pajak yang harus dijawab oleh mahasiswa. Pertanyaan-pertanyaan tersebut meliputi definisi pajak dan unsur-unsurnya, fungsi pajak, teori pemungutan pajak di Indonesia, tarif pajak di Indonesia, timbul dan berakhirnya utang pajak, perbedaan zakat dan pajak, tahap reformasi pajak di Indonesia, definisi hukum pajak internasional, tata cara pendaft
Analysis of Enterprise Resource Planning Systems (ERPs) with Technical aspectszillesubhan
In the past few years, the information
technology has emerged as a key driving force for
growth of business organizations. The trend of
implementing the latest tools and technologies has
reached to maximum extent. The majority of business
organizations has adopted new and innovative tools
to manage their business tasks effectively. In this
scenario, an enterprise resource planning (ERP)
system is a huge information system that
organizations implement to manage their business
tasks. This is a huge information system which links
almost all the business departments and functional
areas. This report presents a detailed analysis of an
enterprise resource planning system. The
implementation of an enterprise resource planning
system requires taking into consideration various
critical factors, which are essential to be considered
in order to make this implementation fruitful. This
report presents a detailed discussion on the
advantages provided by ERPs to business
organizations. The basic purpose of this report is to
analyze critical success factors involved in the
implementation of ERPs. This report also presents
recommendations with every factor that an
organization can follow to make best use of these
systems.
Knowledge management as bridge of accounting information system and strategic...Alexander Decker
Knowledge management acts as a bridge between accounting information systems and strategic management. It supports both by providing quality information resources, managing information maturity, and ensuring information integrity. When used effectively, knowledge management and accounting information systems can provide managers with timely, accurate information to facilitate strategic decision-making and help companies achieve their goals.
Assessing Information System Integration Using Combination of the Readiness a...journalBEEI
Information system integration (ISI) is one of the development concerns for organizations to enhance business competitiveness. However, the implementations still present its failures. Despite the ISI may successful technically; but it still seems to be unsuccessful because of the human and management issues. The issues may relate to the readiness constructs of ISI. This study was aimed to know the status of the readiness and success of ISI and to assess the influential factors of the integration in the sampled institution. About 160 samples were purposely involved by considering their key informant characteristics. The data were analyzed using the partial least squares-structural equation modeling (PLS-SEM) method. The findings revealed only the user satisfaction variable that mediated the positive effects of the readiness variables towards variable of the system integration success. Besides, the findings may practically helpful for stakeholders in the sampled institution, but it may also theoretically useful for researchers in regard to the readiness and success issues of ISI.
Empirical evaluation of continuous auditing system use: a systematic reviewIJECEIAES
For more than two decades, the concept of continuous auditing (CA) has been introduced and many large firms had taken the initiatives to apply the CA system in supporting their audit functions. Despite the benefits that the CA system is offers, it is still not widely use and the number of people using the CA system is still considered low. This research focuses on the published papers on the use of CA system within the context of auditing system addressing the quality of system implementation. This paper analyzed primary studies collected using the pre-determined search strings on nine online databases. As a result, a total of 60 articles were carefully selected to undergo further analysis based on empirical evidence of CA system use. The articles were analyzed qualitatively using ATLAS.ti 7 and the elements for the CA system use are extracted from the selected papers. A total of four elements were identified contributing to the use of CA in practice. Those elements are the participant quality, system quality, information quality and products and services quality. This study answers five research objectives to understand the current studies on CA and to determine future research works on CA.
1IntroductionThe objective of this study plan is to evaluate.docxrobert345678
1
Introduction
The objective of this study plan is to evaluate the viability of our solution in relation to previously conducted test cases for companies operating in industries analogous to those of our own. In this section, we will concentrate on the manner in which these use cases measure the performance characteristics of various technical and behavioral qualities connected with an investment in technology made on behalf of a business. The viewpoints and data sources of stakeholders will be incorporated into our measuring system. This measurement framework will be utilized by us in order to assess and analyze the overall performance of our product. After the solution has been implemented, we will conduct post-implementation evaluations to determine how the solution affected the organization. The management of change will play a significant role in our overall research agenda. The plan will adhere to a certain format in providing the findings of the data analysis.
Measurement framework
In order to present an all-encompassing picture of performance, the measuring framework must to take into account the many stakeholder viewpoints as well as the various data sources. Perspectives from stakeholders may come from a variety of sources, such as the user community, project managers, or senior leadership. Customer feedback, system logs, and performance statistics are three examples of potential data sources (Thabane, 2009).
The purpose of the measurement framework is to supply stakeholders with viewpoints and data sources that may be utilized to evaluate the effectiveness of an investment in technology. The framework consists of four dimensions: behavioral characteristics, organizational aspects, user factors, and technological qualities (McShane, 2018). To evaluate how well the technology investment is working out, there is a separate set of performance indicators linked with each of the dimensions of the evaluation.
Indicators such as system uptime, reaction time, and throughput are examples of technical qualities. Indicators that make up behavioral qualities include things like user happiness, adoption rates, and the costs of training. Indicators like as return on investment (ROI) and total cost of ownership are included in the category of organizational variables (TCO). The metrics that make up user factors include things like user happiness, adoption rates, and training expenses (McShane, 2018).
The measuring framework draws its information from a variety of data sources, including organizational data, user data, performance data, and financial data. The return on investment (ROI) and total cost of ownership (TCO) of the technological investment may both be calculated using financial data (Jalal, 2017). The uptime, reaction time, and throughput of the system may all be evaluated based on the performance statistics. Data from users may be analyzed to determine factors such as user happiness, adoption rates, and the costs of training (Thabane,.
This document describes research into developing a structured methodology for designing performance measurement systems. The researchers conducted a literature review to identify characteristics of an effective design process. They used these guidelines to develop a process-based approach, which was tested and refined through action research projects with major companies. The revised process was then formally documented and tested in six more industrial applications. The research aims to provide guidance on how to populate existing performance measurement frameworks with specific measures.
Implementation of a decision support process for evaluating the correlation ...IJECEIAES
The main objective of this paper is to study the correlation between investment in information technologies and especially information systems and information system success based on data collection and a multi-criteria decision-making approach using technique for order preference by similarity to ideal solution (TOPSIS) and analytical hierarchy process (AHP) methods. The criteria of the hierarchical model for evaluating the information system success are chosen from Delone and McLean information systems (IS) success model. The proposed approach has been implemented in 3 sectors recognized by their variation in the use of information systems: the financial sector, the service companies sector, and the construction industry sector. Therefore, the results of this implementation show that massive investment in information systems does not always guarantee good information system success, and information system success is not always the result of massive investment in the information system.
Combining Two Models of Successful Information System MeasurementTELKOMNIKA JOURNAL
This paper purposes is to measure successful of Academic Advisory information system by combining two models of information system measurement. DeLone & McLean IS Success Model use to measure the successful of system while COBIT framework is to measure system maturity level. Result of this research showed that the successful of Academic Advisory IS affected by User Satifaction, Quality of Service, Quality of System while Maturity level at 3.7. The result also showed there’s a relation between level of maturity system with the success of system.
The effectiveness of the accounting information systemAlexander Decker
This study aimed to examine the effectiveness of accounting information systems for companies that adopt Enterprise Resource Planning (ERP) systems. Specifically, it examined whether ERP improves the quality of accounting outputs and internal controls. The researcher distributed questionnaires to accountants and managers at companies located in Al Hassan Industrial Zone in Jordan that use ERP systems. The results showed that integrating the accounting information system within the ERP system improves the quality of accounting outputs and internal controls. More research is needed to support these findings and expand the literature on this topic. Companies are also recommended to adopt ERP systems due to the potential improvements in performance.
11.the effectiveness of the accounting information systemAlexander Decker
This study aimed to examine the effectiveness of accounting information systems for companies that adopt ERP (Enterprise Resource Planning) systems. A questionnaire was distributed to accountants and financial managers at companies located in Al Hassan Qualified Industrial Zone in Jordan. The results showed that integrating the accounting information system within the ERP system improved the quality of accounting outputs and internal controls. Both hypotheses that ERP improves the quality of accounting information outputs and internal controls were supported. The study concluded that ERP systems increase the relevance and understandability of accounting information for decision makers. Companies are recommended to adopt ERP systems to improve performance.
This document discusses systems analysis for monitoring and evaluating programs. It begins by distinguishing between monitoring, which involves routine collection of data on indicators, and evaluation, which is periodic and relies on information from monitoring to analyze program performance. It then explains that systems analysis uses a centralized framework to benchmark multiple program sites using consistent criteria. A key part of systems analysis is a management information system (MIS) to systematically collect data from different sites. The document provides an example of a case study where India implemented a national monitoring system using these techniques to track rural water and sanitation programs across states.
Applying systemic methodologies to bridge the gap between a process-oriented ...Panagiotis Papaioannou
This work is an application of the Soft Systems Methodology (SSM) to improve an information system to fully support the related process-based management system and help its internal improvement. Design and Control Systemic Methodology (DCSYM) is used as a modelling tool to facilitate conceptual models comparison within the SSM context.
Running Head DECISION SUPPORT SYSTEM PLAN 1DECISION SUPPORT.docxsusanschei
Running Head: DECISION SUPPORT SYSTEM PLAN
1
DECISION SUPPORT SYSTEM PLAN
19
Decision Support System Plan - Computer Systems Analysis & Design I
First Name, Last Name
University
IS315
Table of Contents
1.The Scenario
4
2.System Description
4
3.The Process of the Implementation
6
4.Resolution Central Decision Support System
6
4.1Organization’s Information System
6
4.2Key System Benefits
7
5.Feasibility
8
6.Importance of an Information System in the Organization
10
7.Interdependences
11
128.
Feasibility analysis
9.
Project Size………………………………………………………………………………….14
10.
Cost Analysis………………………………………………………………………………..15
18References
List of Figures
Figure 1: The Conceptual Framework
5
Figure 2: The Proposed Model of the System
5
List of Tables
Table 1: The Cost of the Implementation
9
Table 2: The Benefits of the Implementation
9
Decision Support System Plan – Computer Systems Analysis & Design I1. The Scenario
Home Depot is seeking to cut on costs. Some of the areas which have been identified tend to be hot topical issues every time changes are attempted. These include the decision to source products domestically or having them imported. Others include the reduction of the number of employees as well as streamlining service delivery by redefining chores, job assignments, as well as supervision. The business also purposes to put up an information system that will increase positive output and reduce on cost. Even though the choice of the system has been inspired by the kind of challenges which firms like Home Depot experience while attempting trade-offs, it is important to appreciate that this is something that happens with every other organization. Therefore, there is the need for a ‘what if’ scenario so as to analyze situations and come-up with all the possible management outcomes. The issue, therefore, is facilitating the prediction of the behavior of the stakeholders on the basis of certain managerial decisions.2. System Description
The proposed system is called the Resolution Central Decision Support System. This is a Decision Support System, or DSS, that can be exploited by any organization to achieve its streamlining activities. In this case, the dependent variable is enhanced performance. This is defined by increased productivity, enhanced competitive advantage of the organization in question, as well as improvement in customer service. The customers should, actually, be in a position to report that this is the case, i.e. they have seen improvements with respect to how they are treated and their concerns are addressed. Figure I below indicates the conceptual framework. This is the relationship between the ultimate goal and the issues which define this goal.
Figure 1: The Conceptual Framework
The achievement of the goal at hand requires a number of procedures to be accomplished. Planning is the first among them, and then there is the development of the system capability. Ultimately, there is the maturity of the system, and it is at ...
The ability of accounting information systems to support profitability and gr...Alexander Decker
This document summarizes a study that examined the impact of accounting information systems (AIS) on profitability and growth of industrial companies in Jordan. It specifically looked at return on equity (ROE) and return on assets (ROA) before and after companies implemented an AIS. The study found the averages of ROE and ROA both decreased after AIS implementation, contrary to previous research. However, the results could not be generalized due to issues Jordanian companies still face in applying accounting systems.
Measuring Enterprise Resource Planning (ERP) Systems Effectiveness in IndonesiaTELKOMNIKA JOURNAL
Refining DeLone and McLean’s (D&M) information system model and technology-organisationenvironment
(TOE) framework, this research identifies the prominent factors that determine ERP system
success. Hypotheses are also drawn based on supporting theories to evaluate the causal relationship
between the success determinants. The level of achievement is measured by system quality, information
quality, service quality, external quality and top management support, which intermediated by perceived
usefulness and user satisfaction towards business benefits. To provide empirical evidence, 86 valid
samples out of 156 were collected using a web survey that targeted ERP users in Indonesia. Furthermore,
Partial Least Squares–Structural Equation Modelling (PLS-SEM) algorithm were applied to check the
proposed hypotheses. The results suggest system quality, information quality and service quality
significantly affect user satisfaction, whereas they moderately impact on perceived usefulness.
Interestingly, external pressures were reported as being the biggest influence on user satisfaction and
positively impacted on perceived usefulness. Despite being fairly predictive to perceived usefulness, top
management support along with general perceptual factors ultimately promote system success by
elevating business benefits.
This document reviews previous research on factors influencing the successful implementation of Activity-Based Costing (ABC) systems between 1995-2008. It identifies some key gaps in the past research. Specifically, early studies focused mainly on technical factors, but more recent research found behavioral, organizational, and contextual factors to be more important predictors of ABC success. However, there has been little examination of the roles of organizational culture and structure. The paper concludes by proposing a new research framework to address these gaps and better understand the factors influencing successful ABC implementation.
G1. a comprehensive-study-of-the-relationship-between-erp-selection-criteria-...Mohamed Hannioui
This document discusses a study that examines the relationship between enterprise resource planning (ERP) selection criteria and ERP system success. The study develops a conceptual framework that investigates how ERP selection criteria are linked to system quality, supplier service quality, and consultant service quality, and how these factors influence ERP implementation success. The study uses a survey of Taiwan's top 5000 companies to analyze how various ERP selection criteria relating to the ERP system, supplier, and consultant affect system quality, service quality, user perspective, and net benefits. The results can help organizations understand which criteria to consider when implementing an ERP system to increase the likelihood of success.
Information System Success Framework based on Interpersonal Conflict Factors IJECEIAES
Information system success (ISS) has received considerable attention from researchers as it plays an important role in improving the efficiency and productivity of an organization. Several researchers have conducted empirical studies using numerous factors (e.g. organizational, technological, and individual factors) which affect the information system success. However, there are several factors which are related to interpersonal conflict which may affect information system success. The interpersonal conflict is a critical dimension which can greatly influence information system success in a competitive environment such as the financial sector. Therefore, this study introduces a framework to investigate the influence of interpersonal conflict factors on information system success in the Ministry of Finance, Yemen. The study employed a quantitative method which consists of the following steps: survey design, data collection and data analysis. A sample size comprising 130 employees were distributed in the Ministry of Finance, Yemen. Questionnaires were used to collect data from this sample. Data analysis (reliability, validity, correlation and factor analysis) has been carried out using SPSS. In addition, structural equation modelling (SEM) has been used for evaluation the research model. Based on the experimental results, the findings in this study revealed that the interpersonal factors (interference, disagreement and instability) significantly negatively (at 0.05 level of significance) influence user satisfaction of information system success.
Balanced scorecard weaknesses, strengths, and its ability as performanceAlexander Decker
The document discusses and compares various performance management systems, focusing on the balanced scorecard (BSC). It summarizes criticisms of traditional accounting systems and discusses how BSC and other systems like TQM, ISO 14001, the performance pyramid, and the EFQM excellence model measure performance. The document concludes that while BSC has received criticisms, it has advantages over other systems in providing a balanced, strategic-linked approach to performance measurement. BSC's ability to incorporate social and environmental issues within a strategic framework suggests it could be useful for further research on sustainability performance measurement.
This document summarizes a study that investigates the impact of applying activity-based costing (ABC) on organizational performance in Egyptian companies. The study uses a survey to collect data from a sample of manufacturing and service companies on their use of ABC and organizational performance. The results indicate that applying ABC is positively associated with improvements in organizational performance. ABC is shown to provide more accurate cost information and insights to support strategic decision-making around areas like pricing, product development, and process improvements. The accurate information from ABC allows companies to better measure performance and make decisions that can enhance efficiency and strategy over the long run.
Dokumen tersebut berisi daftar 13 pertanyaan essay tentang hukum pajak yang harus dijawab oleh mahasiswa. Pertanyaan-pertanyaan tersebut meliputi definisi pajak dan unsur-unsurnya, fungsi pajak, teori pemungutan pajak di Indonesia, tarif pajak di Indonesia, timbul dan berakhirnya utang pajak, perbedaan zakat dan pajak, tahap reformasi pajak di Indonesia, definisi hukum pajak internasional, tata cara pendaft
This document provides guidance on writing review articles. It discusses reasons for writing review articles such as sharing knowledge and advancing one's field. It also discusses typical sections of a review article such as the introduction, methods, and conclusion. The document provides examples of different types of review articles and notes that review articles are important for keeping up with developments in a field given the large volume of existing literature. It also provides tips for selecting topics, writing titles, referencing, and searching for source materials to include.
Format laporan Tutor Universitas Terbuka 2014Ratzman III
Dokumen tersebut berisi format-format dan pedoman pelaksanaan tutorial, yang mencakup tanda terima perlengkapan tutor, rancangan aktivitas tutorial, satuan aktivitas tutorial, rekap nilai tugas tutorial, format tugas wajib tutorial, format penilaian tugas tutorial, daftar hadir mahasiswa, kisi-kisi tugas tutorial, catatan pertemuan tutorial, dan tanda terima tugas mahasiswa.
Arduino Ch3 : Tilt Sensing Servo Motor Controller Ratzman III
Sensors allow us to operate industrial and consumer products that use physical stimuli such as touch, sound, and motion. In this chapter, we will build a device to detect the orientation of an object using a tilt control switch to control the servo motor.
Arduino - Ch 2: Sunrise-Sunset Light SwitchRatzman III
The document describes how to build a Sunrise-Sunset Light Switch using an Arduino microcontroller. The circuit uses a photocell to detect light instead of a pushbutton. When light is detected, a red LED turns on. After a few seconds determined by an RC timing circuit, the red LED turns off and a green LED turns on. The circuit diagram and code are provided to build the project. Modifications to the code allow status messages to display on the serial monitor.
The document describes how to build a "Trick Switch" circuit using an Arduino, pushbutton, LED, capacitor, and resistors. When the pushbutton is pressed, the LED turns on. After releasing the button, the capacitor stores energy from the power supply, keeping the LED on for a few extra seconds until the capacitor discharges. The circuit is modified to add an indicator LED to show when the timing cycle finishes. Schematics and code are provided to build and program the circuit.
Dokumen ini membahas tentang kalkulus relasional dan bahasa query SQL dan QBE. Kalkulus relasional menggunakan variabel untuk nilai domain atribut, bukan nilai tupel. SQL dibangun berdasarkan aljabar relasional dan memberikan bahasa query tingkat tinggi dengan struktur sederhana. SQL dan QBE merupakan dua bahasa query komersial yang tersedia berdasarkan model relasional.
Dokumen tersebut membahas tentang bahasa query formal basis data relasional yaitu SQL dan aljabar relasional. Aljabar relasional merupakan kumpulan operasi yang diterapkan pada relasi untuk menghasilkan relasi baru, meliputi seleksi, proyeksi, produk kartesian, penyatuan, perbedaan himpunan, penamaan ulang, irisan himpunan, join, outer join, dan pembagian.
Dokumen ini membahas tentang RDBMS (Relational Database Management System) dan notasi Chen untuk merancang basis data relasional. RDBMS mengelola basis data yang terdiri dari tabel-tabel yang saling berhubungan. Notasi Chen digunakan untuk merepresentasikan entitas, hubungan, dan atribut dalam basis data secara grafis.
Kisi-kisi soal ujian tengah semester mata kuliah Sistem Basis Data meliputi 11 pertanyaan essay dan 1 pertanyaan penjelasan tentang model data. Pertanyaan-pertanyaan tersebut mencakup pengertian basis data sebagai gambaran operasional perusahaan, properti yang tersimpan, keamanan basis data, perbedaan sistem pengarsipan manual dan basis data, tujuan pembangunan basis data, elemen pendefinisian basis data, keuntungan pendekatan abstraksi data, tingkat e
Dokumen ini berisi kriteria penilaian untuk tugas kelompok mata kuliah Basis Data. Tugas ini meliputi penjelasan fungsi submenu di situs E-learning, pembuatan struktur basis data dari submenu tersebut, dan presentasi hasil analisis di depan kelas. Penilaian tugas mencakup penguasaan materi, wawasan pengetahuan, kelengkapan materi, originalitas, dan kerapihan penulisan dengan total skor 100.
How information systems are built or acquired puts information, which is what they should be about, in a secondary place. Our language adapted accordingly, and we no longer talk about information systems but applications. Applications evolved in a way to break data into diverse fragments, tightly coupled with applications and expensive to integrate. The result is technical debt, which is re-paid by taking even bigger "loans", resulting in an ever-increasing technical debt. Software engineering and procurement practices work in sync with market forces to maintain this trend. This talk demonstrates how natural this situation is. The question is: can something be done to reverse the trend?
Your One-Stop Shop for Python Success: Top 10 US Python Development Providersakankshawande
Simplify your search for a reliable Python development partner! This list presents the top 10 trusted US providers offering comprehensive Python development services, ensuring your project's success from conception to completion.
Dandelion Hashtable: beyond billion requests per second on a commodity serverAntonios Katsarakis
This slide deck presents DLHT, a concurrent in-memory hashtable. Despite efforts to optimize hashtables, that go as far as sacrificing core functionality, state-of-the-art designs still incur multiple memory accesses per request and block request processing in three cases. First, most hashtables block while waiting for data to be retrieved from memory. Second, open-addressing designs, which represent the current state-of-the-art, either cannot free index slots on deletes or must block all requests to do so. Third, index resizes block every request until all objects are copied to the new index. Defying folklore wisdom, DLHT forgoes open-addressing and adopts a fully-featured and memory-aware closed-addressing design based on bounded cache-line-chaining. This design offers lock-free index operations and deletes that free slots instantly, (2) completes most requests with a single memory access, (3) utilizes software prefetching to hide memory latencies, and (4) employs a novel non-blocking and parallel resizing. In a commodity server and a memory-resident workload, DLHT surpasses 1.6B requests per second and provides 3.5x (12x) the throughput of the state-of-the-art closed-addressing (open-addressing) resizable hashtable on Gets (Deletes).
zkStudyClub - LatticeFold: A Lattice-based Folding Scheme and its Application...Alex Pruden
Folding is a recent technique for building efficient recursive SNARKs. Several elegant folding protocols have been proposed, such as Nova, Supernova, Hypernova, Protostar, and others. However, all of them rely on an additively homomorphic commitment scheme based on discrete log, and are therefore not post-quantum secure. In this work we present LatticeFold, the first lattice-based folding protocol based on the Module SIS problem. This folding protocol naturally leads to an efficient recursive lattice-based SNARK and an efficient PCD scheme. LatticeFold supports folding low-degree relations, such as R1CS, as well as high-degree relations, such as CCS. The key challenge is to construct a secure folding protocol that works with the Ajtai commitment scheme. The difficulty, is ensuring that extracted witnesses are low norm through many rounds of folding. We present a novel technique using the sumcheck protocol to ensure that extracted witnesses are always low norm no matter how many rounds of folding are used. Our evaluation of the final proof system suggests that it is as performant as Hypernova, while providing post-quantum security.
Paper Link: https://eprint.iacr.org/2024/257
In the realm of cybersecurity, offensive security practices act as a critical shield. By simulating real-world attacks in a controlled environment, these techniques expose vulnerabilities before malicious actors can exploit them. This proactive approach allows manufacturers to identify and fix weaknesses, significantly enhancing system security.
This presentation delves into the development of a system designed to mimic Galileo's Open Service signal using software-defined radio (SDR) technology. We'll begin with a foundational overview of both Global Navigation Satellite Systems (GNSS) and the intricacies of digital signal processing.
The presentation culminates in a live demonstration. We'll showcase the manipulation of Galileo's Open Service pilot signal, simulating an attack on various software and hardware systems. This practical demonstration serves to highlight the potential consequences of unaddressed vulnerabilities, emphasizing the importance of offensive security practices in safeguarding critical infrastructure.
Programming Foundation Models with DSPy - Meetup SlidesZilliz
Prompting language models is hard, while programming language models is easy. In this talk, I will discuss the state-of-the-art framework DSPy for programming foundation models with its powerful optimizers and runtime constraint system.
Digital Banking in the Cloud: How Citizens Bank Unlocked Their MainframePrecisely
Inconsistent user experience and siloed data, high costs, and changing customer expectations – Citizens Bank was experiencing these challenges while it was attempting to deliver a superior digital banking experience for its clients. Its core banking applications run on the mainframe and Citizens was using legacy utilities to get the critical mainframe data to feed customer-facing channels, like call centers, web, and mobile. Ultimately, this led to higher operating costs (MIPS), delayed response times, and longer time to market.
Ever-changing customer expectations demand more modern digital experiences, and the bank needed to find a solution that could provide real-time data to its customer channels with low latency and operating costs. Join this session to learn how Citizens is leveraging Precisely to replicate mainframe data to its customer channels and deliver on their “modern digital bank” experiences.
Essentials of Automations: Exploring Attributes & Automation ParametersSafe Software
Building automations in FME Flow can save time, money, and help businesses scale by eliminating data silos and providing data to stakeholders in real-time. One essential component to orchestrating complex automations is the use of attributes & automation parameters (both formerly known as “keys”). In fact, it’s unlikely you’ll ever build an Automation without using these components, but what exactly are they?
Attributes & automation parameters enable the automation author to pass data values from one automation component to the next. During this webinar, our FME Flow Specialists will cover leveraging the three types of these output attributes & parameters in FME Flow: Event, Custom, and Automation. As a bonus, they’ll also be making use of the Split-Merge Block functionality.
You’ll leave this webinar with a better understanding of how to maximize the potential of automations by making use of attributes & automation parameters, with the ultimate goal of setting your enterprise integration workflows up on autopilot.
Conversational agents, or chatbots, are increasingly used to access all sorts of services using natural language. While open-domain chatbots - like ChatGPT - can converse on any topic, task-oriented chatbots - the focus of this paper - are designed for specific tasks, like booking a flight, obtaining customer support, or setting an appointment. Like any other software, task-oriented chatbots need to be properly tested, usually by defining and executing test scenarios (i.e., sequences of user-chatbot interactions). However, there is currently a lack of methods to quantify the completeness and strength of such test scenarios, which can lead to low-quality tests, and hence to buggy chatbots.
To fill this gap, we propose adapting mutation testing (MuT) for task-oriented chatbots. To this end, we introduce a set of mutation operators that emulate faults in chatbot designs, an architecture that enables MuT on chatbots built using heterogeneous technologies, and a practical realisation as an Eclipse plugin. Moreover, we evaluate the applicability, effectiveness and efficiency of our approach on open-source chatbots, with promising results.
What is an RPA CoE? Session 1 – CoE VisionDianaGray10
In the first session, we will review the organization's vision and how this has an impact on the COE Structure.
Topics covered:
• The role of a steering committee
• How do the organization’s priorities determine CoE Structure?
Speaker:
Chris Bolin, Senior Intelligent Automation Architect Anika Systems
Fueling AI with Great Data with Airbyte WebinarZilliz
This talk will focus on how to collect data from a variety of sources, leveraging this data for RAG and other GenAI use cases, and finally charting your course to productionalization.
The Microsoft 365 Migration Tutorial For Beginner.pptxoperationspcvita
This presentation will help you understand the power of Microsoft 365. However, we have mentioned every productivity app included in Office 365. Additionally, we have suggested the migration situation related to Office 365 and how we can help you.
You can also read: https://www.systoolsgroup.com/updates/office-365-tenant-to-tenant-migration-step-by-step-complete-guide/
The Microsoft 365 Migration Tutorial For Beginner.pptx
98 320-1-pb
1. European Scientific Journal March edition vol. 8, No.6 ISSN: 1857 – 7881 (Print) e - ISSN 1857- 7431
19
THE IMPACT OF ACCOUNTING INFORMATION SYSTEMS
(AIS) DEVELOPMENT LIFE CYCLE ON ITS
EFFECTIVENESS AND CRITICAL SUCCESS FACTORS
Mohammad W. Hamdan
Assistant Professor, Department of Accounting,
Faculty of Finance and Administration, University of Philadelphia
Abstract
The objective of this research is to investigate the impact of information accounting system development lifecycle
on its effectiveness and critical success factors. Balanced scorecard was used to evaluate the accounting information system
effectiveness. The card included all the necessary requirements for the accounting information system. The dimensions
included tangibility, reliability, responsiveness and empathy. The results indicated that the accounting information system
should be based on satisfaction and usage measures as supportive for decision making.
Keywords: Accounting information system, lifecycle, Success factors
1. Introduction
Many previous studies did not consider the phases of Accounting Information
System's life cycle in examining the relationships among the accounting information system’s
effectiveness and critical success factors. They tried to identify critical factors which could
influence the Accounting Information Systems Effectiveness without considering each phase
and its own critical success factors. These studies ignore theimportance of identifying the
influencing factor for each phases' success and its impact on the Accounting Information
Systems effectiveness.
Min-Choe (1996) examined the direct relationships between influence factors and
performance of accounting information systems and he identified the moderating effect of the
evolution level of information system on the relationships.
Min-Choe study depends on Nolan’s (1979) and Drury’s (1983) proposal for grouping
evolution stages into two categories, prior stage and posterior stage.
2. European Scientific Journal March edition vol. 8, No.6 ISSN: 1857 – 7881 (Print) e - ISSN 1857- 7431
20
In the prior stage, for the adopting and expansion of accounting information system
(AIS), organizational slack in (AIS) activities should be permitted; sufficient funds support,
lack of control, early training, education and documentation of (AIS) are more important in
the prior stage. The (AIS) documentation is necessary for the learning and knowledge
acquisition in the early stage of (AIS) Development (Min Choe, 1996).
In the posterior stage, the roles of a steering committee, independent of the IS
department, and users involvement are more critical for the successful implementation of
accounting information systems (Min Choe, 1996).
This study is based on Oracle Applications Implementation Methodology (AIM) for
identifying the Accounting Information System Life Cycle Phases, to examine the
relationships among the Accounting Information Systems effectiveness and critical success
factors that belong to the wide spread of Oracle applications’ usage by the Jordanian firms,
and the reputation of Oracle corporation as one of the leading suppliers for software solutions
all over the world.
By using the Oracle Applications Implementation Methodology (AIM), more accurate
results are expected to be gained because of the detailed definitions of the Accounting
Information Systems life cycle phases, and the detailed definitions of the critical success
factors in each phase.
It is worth mentioning that this study (unlike other studies) adopts Oracle
Methodology (AIM) in defining the phases of systems life cycle rather than System
Development Life Cycle mentioned by Joseph S. Valacich (2001) andby Moscove (2001),
due to Oracle’s experience in software solutions, and the detailed definition of the phases and
critical success factors mentioned by Oracle.
On the other hand, Kristi & Martha (1995) reviewed ( in their study entitled An
Experimental evaluation of measurements of information system effectiveness) the measures
used to evaluate the effectiveness of information systems, they investigated whether usage
and satisfaction measures are appropriate surrogates for decisions performance. According to
their study, decision performance is the most direct of the three measures (usage, satisfaction,
decisions performance) because it is often difficult to measure decision performance. System
usage and user satisfaction are often used as substitute measures for decision performance in
research and practice (Kristiyuthas, 1995).
Kristi & Martha (1995) study confirms that conclusions about (AIS) effectiveness
based on satisfaction and usage measures as substitutes for decisions performance should be
interpreted with caution.
3. European Scientific Journal March edition vol. 8, No.6 ISSN: 1857 – 7881 (Print) e - ISSN 1857- 7431
21
This study will also attach importance to measure the Accounting Information
Systems Effectiveness referring to the role of the AIS in decision-making support, control
and operations among all the firms activities.
This subject will be covered by reviewing the measures used by some previous
studies, to be evaluated by this study. This evaluation justifies the study proposal to use a
balanced scorecard to evaluate the Accounting Information Systems as a comprehensive
measure to cover all the Accounting Information Systems aspects previously mentioned.
The Balanced Scorecard (BSC) was developed to communicate the multiple, linked
objectives that companies must achieve to compete on the basis of capabilities and
innovation, not just tangible physical assets. The Balanced Scorecard translates mission and
strategy into objectives and measures, organized into four perspectives (Athinkson et al.,
2001).
This study proposed a balanced scorecard to measure (AIS) effectiveness within the
manufactories field, the proposed balanced scorecard include the general aspects and features
could be submitted by the accounting information systems (AIS) used by manufacturing
field.
2. Objectives
The study aims to achieve the followings:
1. Define the accounting information systems effectiveness, and identify the importance
of evaluating it.
2. Review the measurements used by the previous studies in evaluating the accounting
information systems effectiveness.
3. Trying to find a reliable measurement system that could be used to evaluate the
accounting information systems effectiveness, and review the methodology for
implementing this system.
4. Identify the impact of the Accounting Information System Life Cycle Phases on the
Relationships among the Accounting Information Systems effectiveness and critical
Success Factors.
5. Identify (in general) the critical success factors that could influence the accounting
information systems effectiveness.
6. Identify the critical success factors should be used in each accounting information
systems life cycle' phase
4. European Scientific Journal March edition vol. 8, No.6 ISSN: 1857 – 7881 (Print) e - ISSN 1857- 7431
22
3. Problem
Many previous studies did not consider the phases of Accounting Information
System's life cycle in examining the relationships between the accounting information
system’s effectiveness and critical success factors. They tried to identify critical factors
which could influence the accounting information systems (AIS) effectiveness without
considering each phase and its own critical success factors. These studies ignore the
importance of identifying the influence factors influencing each phase success and its impact
on the (AIS) effectiveness.
It is expected that the (AIS) life cycle phases influencing the relationships between the
accounting information system’s effectiveness and critical success factors, through the
different materiality of each factor according to the phase in which they will be used.
In addition, it is expected that not all critical success factors should be used in all
(AIS) phases, this assumption is based on Oracle's application implementation methodology
which depend on classifying the critical success factors according to each accounting
information systems' phase.
Further more, the previous studies used different measurements to evaluate the
information systems' effectiveness.
Users' satisfactions and system use were widely used by many of them.
Other studies suggests that conclusions about information systems effectiveness based
on satisfaction and usage measures as substitutes for decision performance should be
interpreted with caution.
It's worth mentioning that the measurements used by the previous studies were
accompany with a questions about if they covered all the aspects of accounting information
systems effectiveness, like the accounting information systems roles in achieving the firms'
long term and short term targets.
Finally, it can be argued that the previous studies related to the accounting
information systems lacked in implementing there tests according to the methodologies used
by the main solutions suppliers, such as Oracle corporation. By implementing such tests
according to the methodologies used by the leader solutions suppliers, the results expected to
be more reliable and practical.
5. European Scientific Journal March edition vol. 8, No.6 ISSN: 1857 – 7881 (Print) e - ISSN 1857- 7431
23
4. Importance of the study
This study is based on Oracle Applications Implementation Methodology (AIM) for
identifying the Accounting Information System Life Cycle Phases, to examine the
relationships among the Accounting Information Systems effectiveness and critical success
factors that belong to the wide spread of Oracle applications’ usage by the Jordanian firms,
and the reputation of Oracle corporation as one of the most famous suppliers for the software
solutions all over the world.
By using the Oracle Applications Implementation Methodology (AIM), more accurate
results are expected to be gained because of the detailed definitions of the Accounting
Information Systems life cycle phases, and the detailed definitions of the critical success
factors in each phase.
It is expected that this study will be one of few studies in the Middle East that based
on Oracle's corporation methodology in identifying the accounting information system life
cycle phases and the critical success factors.
The Balanced Scorecard chosen by this study as a tool to evaluate the accounting
information systems effectiveness, in this regards a balanced scorecard designed by this study
to include a measurements for general features desired by accounting information systems'
users in manufacturing field, this methodology expected to be rarely implemented in the
middle east to evaluate the accounting information systems effectiveness.
The balanced scorecards usually designed to be implemented for specific firms or
entities, this study aimed to design a Balanced Scorecard to be used for more than one firm
within a same field as general tool, taking to consideration each firm strategy and targets, by
giving a facility to weight each perspective and measurement included in the balanced
scorecard according to each firm's perspective.
5. Literatures review
Yuthas and Eining (1995) investigates whether usage and satisfactions measures are
appropriate surrogates for decision performance. The results suggest that although the usage
and satisfaction are closely related to decision performance, the relationships are not
sufficiently strong to warrant their use as surrogates. They suggested that conclusions about
information systems effectiveness based on satisfaction and usage measures as substitutes for
decision performance should be interpreted with caution. MinChoe (1996) studied the
relationships among performance of accounting information systems, influence factors and
6. European Scientific Journal March edition vol. 8, No.6 ISSN: 1857 – 7881 (Print) e - ISSN 1857- 7431
24
evolution level of information systems. The objectives of the study were to examine the
direct relationships between influence factors and performance of accounting information
systems (AIS), and to identify the moderating effect of evolution level of information system
on the relationships. User satisfaction and system use are considered surrogate measures for
the performance of Accounting Information Systems. The measure of user satisfaction was
based on a set of ten questionnaire item, and measured on a seven point Likert-type scale.
System use was measured by consideration of booth the frequency and the willingness of use,
each was measured on a single item seven point Likert-type scale. The influence factors
tested by Choe's study were the followings: 1- Top management support, 2- Technical
capability of information systems personnel, 3- Users' involvement, 4- Users training and
educations, 5- Steering committees, 6- Location of Information system department, 7-
Formalization of system development and 8- Organization size.
Choe’s study depends on Nolan’s (1979) and Drury’s (1983) proposal for grouping
evolution stages into two categories, prior stage and posterior stage. One hundred Koreans
organizations were randomly selected by Choe's study (1996), from a population of about
417 firms with a mainframe computer. Among these 78 responded to the request for
information and were finally included in the study. The study covered 450 users of
accounting information systems in 107 subunits, such as departments of general accounting,
finance, tax and cost accounting, which mainly use the accounting information systems. Data
were gathered by the interviews based on structured questionnaires. Two kinds of
questionnaires were prepared for the study, one for measuring the overall environment of
organizational information systems, another for measuring users' perception with relation to
both the influence factor and the accounting information systems. The results of the empirical
test suggested that there are significant positive correlations between the performance of
accounting information systems and the influence factors. It was also proved that the
relationships between performance of accounting information systems and influence factors
are significantly influenced by the evolution level of the accounting information systems.
Hence, for the success of (AIS), each influence factor should be considered differently in the
degree of importance according to the level of information system evolution.
Palanisamy (2001) studied the user involvement in information systems planning and
its effect on strategic success. This paper presents empirical findings for relationship between
user involvement in Information Systems (IS) planning and strategic success of Information
Systems (IS). For strategic success of Information Systems (IS), Information Systems (IS)
enabled organizational change, Information Systems (IS) enabled competitive advantage, and
7. European Scientific Journal March edition vol. 8, No.6 ISSN: 1857 – 7881 (Print) e - ISSN 1857- 7431
25
Information Systems (IS) enabled organizational learning are considered. The dimensions of
Information Systems success (flexibility) according to this study were evolved in a workshop
on information systems planning. A group of twenty participants in the workshop gave their
feedback for dimensions of Information Systems success. The participants were all senior
level managers with more than ten years of information systems usage experience. The
prioritized dimensions among the evolved ones are organizational enhancement, decision
effectiveness, improved productivity, and cost reduction. The weights for the dimensions of
information systems success were obtained from twenty respondents who participated in a
workshop on “Information Systems Planning.” The respondents were senior level
information systems executives from Industry. A significant positive relationship has been
found between user involvement and system success. The respondents for the survey were
chosen from IS users and planners population. The sectors included in the survey are: service,
information consultancy, engineering, automobile, consumer goods, consumer durable, high
technology and government. From these sectors forty two public and private organizations
were selected at random. To diminish the skewness on data collection from the same
geographical region and to get views from widely scattered population, the survey was
conducted in three major Indian cities: New Delhi, Chennai, and Bangalore. The twenty items
questionnaire instrument was personally administered to 296 respondents from 42
organizations.
Hagood& Friedman (2002) Used the balanced scorecard to measure the performance
of your HR information system. This study reviewed the methodology used by the Central
Intelligence Agency (CIA) to develop and implement a balanced scorecard-based
performance measurement system for its human resources information system (HRIS) to
justify costs and highlight the effectiveness of the system. The study suggests that this
methodology and the tools (the Balanced Scorecard) are generic enough that they could be
used to measure the performance of any organization or system.
Jiang (2002) measured information system service quality: Servqual from the other
side. As what mentioned in this study, "traditionally, the role of information systems (IS)
within an organization has been to design, construct, and implement systems to improve
organizational performance. The evaluation of the system-builder role focused on system
effectiveness measures, such as system usage, cost/ benefit analysis, user satisfaction,
information economics, and system quality (DeLone and McLean 1992). However, the
information systems (IS) function now includes a significant service component (Pitt et al.
1995). The IS department provides assistance to users on hardware and software selection,
8. European Scientific Journal March edition vol. 8, No.6 ISSN: 1857 – 7881 (Print) e - ISSN 1857- 7431
26
acquisition and installation, trouble-shooting, connecting to networks, training, and
maintenance. Furthermore, IS professionals assist users in collecting, analyzing, and
retrieving data and producing information in a form that is meaningful for decision makers.
These services require a customized, personal interaction with a user". In recognition of the
expanding service role of the IS function, researchers suggested service quality be included as
a measure of IS success (Kettinger and Lee 1994; Pitt et al. 1995; Watson et al. 1998). One
popular measure of service quality is SERVQUAL, which captures service quality as the gap
between consumer expectations and perceived delivery (Parasuraman et al. 1985).
Recognizing the IS service role and the lack of research on the measurement of IS service
quality, several leading researchers have proposed the use of a modified SERVQUAL for
measuring IS service quality (Kettinger and Lee 1994; Pitt et al. 1995; Watson et al. 1998).
The SERVQUAL instrument was originally developed by marketing researchers to assess
service quality in general. SERVQUAL instrument are five dimensions used by customers
when evaluating service quality regardless of the type of customer service, The dimensions
include:
a. Tangibles: The appearance of physical facilities, equipment, and personnel.
b. Reliability: The ability to perform the promised service dependably and accurately.
c. Responsiveness: The willingness to help customers and provide prompt service.
d. Assurance: The knowledge and courtesy of employees and their ability to inspire
trust and confidence.
e. Empathy: Providing caring and individualized attention to customers.
- Service quality for each dimension is captured by a gap score (G), where G is the
difference between corresponding perception of delivered service (P) and expectation of
service (E) for each item (G = P . E).
- This study re-examine SERVQUAL issues from the Information System professional
side: (1) the dimensionality of the instrument, (2) the convergent validity, and (3) the
reliability measures of the difference scores.
- Then the study examines the expectation gap between the Information System user
and Information System professional according to the same criteria.
- The study conclude that SERVQUAL can be a useful tool in IS service evaluation
systems. It also may have the potential to serve as a measure of expectation differences to
help analyze expectation gaps.
Sharma & Price (2003) studied the contingent effects of management support and task
interdependence on successful information systems implementation. According to what
9. European Scientific Journal March edition vol. 8, No.6 ISSN: 1857 – 7881 (Print) e - ISSN 1857- 7431
27
mentioned in this study, the key managerial challenges faced in the implementation stage are
overcoming various forms of end user resistance. Motivating end users to adopt, and
developing new behaviors among end users, given this challenges use and user satisfaction
represent the success of various managerial interventions designed to promote end user
adoption. Hence, these variables are accepted by this study as the most appropriate proxies
for implementation success. The key proposition of this research is that the institutional
context affects end-users’ ability and motivation to successfully adopt and use IS innovations.
Further, it proposes that the institutional context can be shaped in ways that facilitate
successful implementation. The study extends this stream of research in two ways. First, it
identified the role of management support in shaping the institutional context. Second, it
identified the role of an important situational contingency, task interdependence, in shaping
the institutional context and, consequently, the successful implementation of IS innovations.
The study hypotheses are tested using meta-analysis, which is a set of statistical techniques to
integrate findings across multiple studies addressing the same research question. Abstracts of
over 500 articles were examined to locate studies that could provide data for inclusion in the
meta-analysis. The study suggests that the effect of management support on implementation
success is a positive function of task interdependence.
Serafeimidis& Smithson (2003) evaluated the information systems as an
organizational institution. The study assumed information systems (IS) evaluation is
embedded in many social and organizational processes, and thus is a particularly complex
decision-making process. Evaluation happens in many ways (e.g. formally, informally), uses
diverse criteria (e.g. financial, technical, social). The study mentioned that there are formal
evaluation practices promoted by organizational rules and structures, and informal practices
implemented by stakeholders involved, and finally academic recommendations which in
many cases recognize the delicate nature of evaluation but are not ‘used’ in practice. The
(better) theories tend to emphasize the complexity and richness of the evaluation problem
situation (or context) while the available methodologies tend to over-simplify the process
through ‘cook-books’ that focus on the more measurable aspects of the outcome of
Information Systems investment. The study offers an alternative, interpretive approach to
understanding information systems evaluation based on the notion of stakeholders. This is
illustrated through a case study of an insurance company in the UK. This company attempted
to break away from the traditional approaches to evaluation and to adopt tools, techniques
and concepts that have a more business and organizational flavour. The study proposed four
possible orientations for information systems evaluation, the classification defines four
10. European Scientific Journal March edition vol. 8, No.6 ISSN: 1857 – 7881 (Print) e - ISSN 1857- 7431
28
evaluation sub contexts based on two dimensions, (The operational level has beenomitted in
this paper in order to simplify the analysis and because its scope in terms of organizational
impact is inherently limited), this dimensions further depends on the nature of information
systems and its perceived contributions, the identification of objectives leads to the
determination of relevant evaluation criteria. All these are subject to contextual factors. Each
orientation does not exclude any other but complements it.
6. Results and Discussion
This study agreed with Choe's study (1996) in the following perspectives:
- The objectives, which include examine the direct relationships between critical
success factors and the accounting information systems (AIS) effectiveness, and to identify
the moderating effect of (AIS) life cycle on the relationships.
This study disagreed with Choe's (1996) study in the following perspectives:
- In Choe's study (1996), user satisfaction and system use are considered
surrogate measures for the performance of Accounting Information Systems, while this study
depends on the Balanced Scorecard to measure the accounting information systems
effectiveness.
- The influence factors tested by Choe's study were eight factors while this study
tests twelve factors, six factors matched in both studies, three factors tested by Choe's study
(1996) ignored by this study, because they were not included as critical success factors by
Oracle's applications implementation methodology (AIM), and six factors added by this study
were not included in Coe's study.
- It is worth mentioning that this study distinguished between the planed training
and Just on time training, that’s due to the effect for each kind expected to be different
according to the accounting information system life cycle phases. This assumption ignored by
Choe's Study.
11. European Scientific Journal March edition vol. 8, No.6 ISSN: 1857 – 7881 (Print) e - ISSN 1857- 7431
29
Table (1) Critical Success Factors
Choe's Study Critical
Success Factors
This Study Critical Success Factors
1-Top
management
support.
Gains the top management support, to avoid the
expected behavioral problems by motivates the
employees (users) to assist and cooperate with systems
development.
2-Technical
capability
of information
systems personnel.
A productive team with appropriate skills.
3-Users'
involvement.
Active participation by key management and
knowledgeable users and technical representatives
from the areas of the business affected by the project’s
objectives.
4-Users training
and educations.
A User Learning Plan that takes into consideration the
user’s learning needs.
Just-in-time learning events that are tailored to the
learning and performance needs of all impacted roles.
5-Steering
committees.
Make sure that the study team works closely with the
steering committee in all phases of the work.
6-Location of
Information
system
department.
No matches.
7-Formalization
of system
development.
No matches.
8-Organization
size.
No matches.
No matches. Clear definition of the business objectives.
12. European Scientific Journal March edition vol. 8, No.6 ISSN: 1857 – 7881 (Print) e - ISSN 1857- 7431
30
Choe's Study Critical
Success Factors
This Study Critical Success Factors
No matches. Classifying the outputs according to which functional
area uses them, and how frequently they must be
produced, or to other useful criteria.
No matches. Using the prototype in designing the outputs and input
forms.
No matches. Appropriate involvement of the selected hardware
vendors in the configuration of the hardware
environment.
No matches. Follow (the study team) a suitable behavior to avoid
the expected behavioral problems and to gain the full
cooperation and support of the employees (users).
No matches. Active listening and timely response to all concerns
and opinions about the new systems.
- This study adopts Oracle Applications Implementation Methodology (AIM)
for identifying the Accounting Information System Life Cycle Phases, unlike Choe’s study
which depends on NOLAN’s (1979) and DRURY’s (1983) proposal for grouping evolution
stages into two categories, prior stage and posterior stage, by using the Oracle Applications
Implementation Methodology (AIM), more accurate results are expected to be gained
because of the followings:
1- (AIM) Break down the (AIS) life cycle to six phases. And the detailed
description for each phase.
2- The detailed definitions of the critical success factors in each phase according
to Oracle Applications Implementation Methodology (AIM).
3- This study agreed with Yuthas's study (1995), in assuming the conclusions
about information systems effectiveness based on satisfaction and usage measures as
substitutes for decision performance should be interpreted with caution.
4- This study agreed with Sharma's study (2003) in assuming management
support has an effect on successful information systems implementation through its role in
13. European Scientific Journal March edition vol. 8, No.6 ISSN: 1857 – 7881 (Print) e - ISSN 1857- 7431
31
shaping the institutional context which can affects end-users’ ability and motivation to
successfully adopt and use IS innovations.
5- According to Sharma's study (2003) user satisfaction represent the success of
various managerial interventions designed to promote end user adoption. Hence, these
variables are accepted by Sharma's study (2003) as the most appropriate proxies for
implementation success, unlike this study which depend on the Balanced Scorecard as the
adopted measurement.
6- Palanisamy's study (2001), assumed that At strategic level, Information
Systems success can be considered by Information Systems enablement for organizational
change, Information Systems enablement for competitive advantage, and Information
Systems enablement for organizational learning", these measurements included in the
Balanced Scorecard which adopted by this study.
7- Palanisamy's study (2001) found a significant positive relationship between
user involvement and system success, these results considered in this study by treating user
involvement as critical success factor.
8- This study agreed with Hagood's paper (2002) which suggests that the
Balanced Scorecard are generic enough that they could be used to measure the performance
of any organization or system.
9- This study adopt the methodology mentioned by Hagood's paper (2002), for
using the Balanced Scorecard as a measurement tool for evaluating the human resources
information system (HRIS) effectiveness, a Balanced Scorecard oriented to manufacturing
field designed by this study to include a measurements for general features desired by
accounting information systems' users in manufacturing field, this methodology expected to
be implemented for the first time in the middle east to evaluate the accounting information
systems.
10- The balanced scorecard mentioned by Hagood's paper (2002) designed to be
implemented for specific firm or entity, this study aimed to design a Balanced Scorecard
could be implemented for one field as general tool, taking to consideration each firm strategy
and targets, by giving a facility to weight each perspective and measurement included in the
balanced scorecard according to each firm's perspective.
14. European Scientific Journal March edition vol. 8, No.6 ISSN: 1857 – 7881 (Print) e - ISSN 1857- 7431
32
References
Atkinson & Banker & Kaplan & Young, Management Accounting, Third Edition, (2001), P.
368.
James J. Jiang, Measuring information system service quality: Servqual from the other side,
MIS Quarterly Vol. 26 No.
JONG-MIN CHOE, The Relationships Among Performance of Accounting Information
Systems, Influence Factors and Evolution Level of Information Systems, Jornal Of
Management Information Systems, (1996 ), P.218.
Kristi yuthas, Martha M. eining, An Experimental evaluation of measurements of information
system effectiveness, Journal Of Information Systems, (1995), P.69.
Rajeev Sharma & Michael F. Price, The contingent effects of management support and task
interdependence on successful information systems implementation, (MIS Quarterly Vol. 27
No. 4, 2003).p542.
VassilisSerafeimidis& Steve Smithson, Information systems evaluation as an organizational
institution – experience from a case study, Information Systems Journal (2003)13, p.251.
Wesley O. Hagood& Dr. Lee Friedman, Using The Balanced Scorecard to Measure the
Performance of your HR Information System, Public Personnel Management, Volume 31 No.
4 2002.P. 543.