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.
Application of internal control system and accounting information system in management of coffee shopis a very
important thing. This financial statements must meet the following characteristics : relevant, reliable, comparable,
and understandable. The purpose this study: (1) to find out whether the use of accounting information system and
internal controls effect the quality of financial statements.(2) to find out whether intelligence quotient moderates
the effect of accounting information system and internal controls on the quality of financial statements. The
population in this study are all Cofee Shop in The City Of Makassar. The sample in this study is manager or
employees of the financial part of the respondents were 12 respondents. The samples were selected by using a
purposive sampling method. Data was collected by distributing questionnaires to the respondents directly
concerned. Technical analysis of the data used is multiple regression with SPSS 24. The result showed that: (1)
the accounting information system has a positive significant effect on the quality of government financial
statements and the internal control system has a significant effect on the quality of financial
statements.(2)Intelligence quotient is able to moderate the financial information system towards the quality of
financial statements. While intelligence quotient variable is not able to moderate internal controls on the quality
of financial statements.
Study on Usage of Management Information System in Medium to Large Scale Indu...idescitation
In management of almost all operational activity,
the information forms a major input and as such for effective
implementation of futuristic information system in overall
system, it is essential to modify the existing management.
This paper discusses the acceptance and usage of Management
Information System (MIS) in M edium to Large Scale
Industries. Around75 industries were selected for the purpose
of study. The main emphasis was laid to understand MIS usage
and reason which hinder its use. To find out the possible
reasons for inadequate MIS usage in industries, the
respondents were requested to provide a feedback on various
parameters which could be possible reason for non-use of MIS
in their respective organizations. After collecting the feedback,
the average and standard deviation is calculated for each reason
and tabulated. Based on the feedback received from the
respondents how many industries are using MIS in their
organization and if not what might be the reason for not using
MIS are found at the end of the study.
International Journal of Business and Management Invention (IJBMI)inventionjournals
International Journal of Business and Management Invention (IJBMI) is an international journal intended for professionals and researchers in all fields of Business and Management. IJBMI publishes research articles and reviews within the whole field Business and Management, new teaching methods, assessment, validation and the impact of new technologies and it will continue to provide information on the latest trends and developments in this ever-expanding subject. The publications of papers are selected through double peer reviewed to ensure originality, relevance, and readability. The articles published in our journal can be accessed online.
This presentation is prepared by Author for Perbanas Institute as a part of Author Lecture Series. It is to be used for educational and non-commercial purposes only and is not to be changed, altered, or used for any commercial endeavor without the express written permission from Author and/or Perbanas Institute. Appropriate legal action may be taken against any person, organization, or entity attempting to misrepresent, charge, or profit from the educational materials contained here.
Authors are allowed to use their own articles without seeking permission from any person, organization, or entity.
Application of internal control system and accounting information system in management of coffee shopis a very
important thing. This financial statements must meet the following characteristics : relevant, reliable, comparable,
and understandable. The purpose this study: (1) to find out whether the use of accounting information system and
internal controls effect the quality of financial statements.(2) to find out whether intelligence quotient moderates
the effect of accounting information system and internal controls on the quality of financial statements. The
population in this study are all Cofee Shop in The City Of Makassar. The sample in this study is manager or
employees of the financial part of the respondents were 12 respondents. The samples were selected by using a
purposive sampling method. Data was collected by distributing questionnaires to the respondents directly
concerned. Technical analysis of the data used is multiple regression with SPSS 24. The result showed that: (1)
the accounting information system has a positive significant effect on the quality of government financial
statements and the internal control system has a significant effect on the quality of financial
statements.(2)Intelligence quotient is able to moderate the financial information system towards the quality of
financial statements. While intelligence quotient variable is not able to moderate internal controls on the quality
of financial statements.
Study on Usage of Management Information System in Medium to Large Scale Indu...idescitation
In management of almost all operational activity,
the information forms a major input and as such for effective
implementation of futuristic information system in overall
system, it is essential to modify the existing management.
This paper discusses the acceptance and usage of Management
Information System (MIS) in M edium to Large Scale
Industries. Around75 industries were selected for the purpose
of study. The main emphasis was laid to understand MIS usage
and reason which hinder its use. To find out the possible
reasons for inadequate MIS usage in industries, the
respondents were requested to provide a feedback on various
parameters which could be possible reason for non-use of MIS
in their respective organizations. After collecting the feedback,
the average and standard deviation is calculated for each reason
and tabulated. Based on the feedback received from the
respondents how many industries are using MIS in their
organization and if not what might be the reason for not using
MIS are found at the end of the study.
International Journal of Business and Management Invention (IJBMI)inventionjournals
International Journal of Business and Management Invention (IJBMI) is an international journal intended for professionals and researchers in all fields of Business and Management. IJBMI publishes research articles and reviews within the whole field Business and Management, new teaching methods, assessment, validation and the impact of new technologies and it will continue to provide information on the latest trends and developments in this ever-expanding subject. The publications of papers are selected through double peer reviewed to ensure originality, relevance, and readability. The articles published in our journal can be accessed online.
This presentation is prepared by Author for Perbanas Institute as a part of Author Lecture Series. It is to be used for educational and non-commercial purposes only and is not to be changed, altered, or used for any commercial endeavor without the express written permission from Author and/or Perbanas Institute. Appropriate legal action may be taken against any person, organization, or entity attempting to misrepresent, charge, or profit from the educational materials contained here.
Authors are allowed to use their own articles without seeking permission from any person, organization, or entity.
An Empirical Study on the information systems in the Moroccan organizations: ...INFOGAIN PUBLICATION
An information system, it’s the key point of the success of companies [5] [6]. Where from the necessity of investing to develop information systems, these investments concern to infrastructures, application software’s, set up systems, and existing processes. Companies have to follow policies to manage well their investment of information systems in an economic and optimal way, it is the subject of this paper. To validate our subject, our hypothesis, a study of ground was necessary. We opted for an empirical study on the information systems of the high-level Moroccan organizations in various sectors, by basing itself on scientific foundations. The study and the data analysis allowed us to propose new simplified models.
An Empirical Study on the information systems in the Moroccan organizations: ...INFOGAIN PUBLICATION
An information system, it’s the key point of the success of companies [5] [6]. Where from the necessity of investing to develop information systems, these investments concern to infrastructures, application software’s, set up systems, and existing processes. Companies have to follow policies to manage well their investment of information systems in an economic and optimal way, it is the subject of this paper. To validate our subject, our hypothesis, a study of ground was necessary. We opted for an empirical study on the information systems of the high-level Moroccan organizations in various sectors, by basing itself on scientific foundations. The study and the data analysis allowed us to propose new simplified models.
The importance of using a computerized information system becomes a vital urgency to be resolved.
The existence of this need is based on the status quo condition or problems in the company, especially related to
real-time data and quality control conditions that affect decision-making for companies that are currently in a
"developing" condition with an "entrepreneur" -based leadership style where fluctuations and policy changes
can happen at any time.
The Impact of Management Information Systems Adoption in Managerial Decision ...Dam Frank
Data is the lifeblood of today’s organizations, and the effective and efficient management of data is considered an integral part of organizational strategy. Successful organizations should collect high quality data which will lead to high quality of information. For a successful and effective managerial decision making, it is necessary to provide accurate, timely and relevant information to decision makers. Management Information System is type of information systems that take internal data from the system and summarized it to meaningful and useful forms as management reports to use in managerial decision making. Management information system improves information quality and subsequently affects on managerial decision-making. This research provides a better and clearer understanding of technology adoption and information system success in managerial decision making by reviewing current literature. The expected outcome of this study is propose integrated model for MIS and managerial decision making.
Influence of User Ability On The Quality of Accounting Information SystemArnol Awal
With the use of accounting information, the decision makers will obtain key information relating to future. Companies need information systems that are designed to assist organizations in the face of competition. Companies use accounting information system as a tool to generate information that managers can make decisions.
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 ...
To Explore how Enterprise Resource Planning System is Enhancing Internal Fina...AI Publications
The study aims to assess how an organisation deploys ERPs’ availability in ensuring effective internal controls to ensure effective financial decision-making, the importance for organisations to achieve their objectives. To achieve this the study put in place four objectives; to evaluate how management commitments can influence an effective internal control in NGOs, evaluate their effectiveness through the use of an ERP, assess how best operations cycles and procedures can be improved by systems to ensure improved internal controls while understanding the shorting during the implementations. It is believed that the systems have the capabilities of deployment in most major functions of the organisations and therefore ensures faster and accurate decision-making also protect and reduce mismanagements of the donor funds. The study seeks to assess ERPs usefulness to stakeholders in the organisation finances use and coordination The significance of the study is that it can be used by the organisation in making better financial decisions, improve their efficiency and effectiveness and also by the authorities and the professional organisation to improve the reporting. The project will be of significant importance to the NGOs across Tanzania, their management, staff beneficiaries, regulatory authorities such as TRA and the registrar of NGOs, scholars and current and potential donors The study revies pieces of literature such as, the internal control systems, Enter Resource Planning System as a tool of controls, internal control environments and activities and monitoring and controls, Four interlinked theories that are
The present study emphasis on the importance of management information system which forms the backbone for digitalizing the organization. It comprises of information useful for smooth functioning by evaluating and synchronizing both hardware and software technologies. The management information system has gained popularity in last few decades with almost every sector has implemented its principles to manage the economic flow and functioning. It has greatly influenced the world connectivity with business point of view and has uplifted the management strategies. The presented mini review describe the elements and usage of management information system along with its advantages. The study provides, insight on the category of management information system with its possible applicative sectors.
Influence of Top Management Support on the Quality of Accounting Information ...Arnol Awal
In order to manage a healthy organization, companies need information systems that are designed to assist
organizations in the face of competition. Companies use accounting information system as a medium or tool to
generate information that managers can make decisions. To be able to take the right decisions necessary quality
information, quality information is influenced by the quality of accounting information systems. In view of the
above this paper considers the Influence Of Top Management Support On The Quality Of Accounting
Information System and Their Impact On The Quality Of Accounting Information. The study was a theoretical
research which considered the roles of top management support in quality of accounting information system and
impact of quality accounting information. From studies carried out this paper concludes that top management
support having improved quality of accounting information system have impacted positively to quality of
accounting information, thereby improve the quality of decision-making.
Biological screening of herbal drugs: Introduction and Need for
Phyto-Pharmacological Screening, New Strategies for evaluating
Natural Products, In vitro evaluation techniques for Antioxidants, Antimicrobial and Anticancer drugs. In vivo evaluation techniques
for Anti-inflammatory, Antiulcer, Anticancer, Wound healing, Antidiabetic, Hepatoprotective, Cardio protective, Diuretics and
Antifertility, Toxicity studies as per OECD guidelines
Welcome to TechSoup New Member Orientation and Q&A (May 2024).pdfTechSoup
In this webinar you will learn how your organization can access TechSoup's wide variety of product discount and donation programs. From hardware to software, we'll give you a tour of the tools available to help your nonprofit with productivity, collaboration, financial management, donor tracking, security, and more.
The French Revolution, which began in 1789, was a period of radical social and political upheaval in France. It marked the decline of absolute monarchies, the rise of secular and democratic republics, and the eventual rise of Napoleon Bonaparte. This revolutionary period is crucial in understanding the transition from feudalism to modernity in Europe.
For more information, visit-www.vavaclasses.com
Read| The latest issue of The Challenger is here! We are thrilled to announce that our school paper has qualified for the NATIONAL SCHOOLS PRESS CONFERENCE (NSPC) 2024. Thank you for your unwavering support and trust. Dive into the stories that made us stand out!
Operation “Blue Star” is the only event in the history of Independent India where the state went into war with its own people. Even after about 40 years it is not clear if it was culmination of states anger over people of the region, a political game of power or start of dictatorial chapter in the democratic setup.
The people of Punjab felt alienated from main stream due to denial of their just demands during a long democratic struggle since independence. As it happen all over the word, it led to militant struggle with great loss of lives of military, police and civilian personnel. Killing of Indira Gandhi and massacre of innocent Sikhs in Delhi and other India cities was also associated with this movement.
June 3, 2024 Anti-Semitism Letter Sent to MIT President Kornbluth and MIT Cor...Levi Shapiro
Letter from the Congress of the United States regarding Anti-Semitism sent June 3rd to MIT President Sally Kornbluth, MIT Corp Chair, Mark Gorenberg
Dear Dr. Kornbluth and Mr. Gorenberg,
The US House of Representatives is deeply concerned by ongoing and pervasive acts of antisemitic
harassment and intimidation at the Massachusetts Institute of Technology (MIT). Failing to act decisively to ensure a safe learning environment for all students would be a grave dereliction of your responsibilities as President of MIT and Chair of the MIT Corporation.
This Congress will not stand idly by and allow an environment hostile to Jewish students to persist. The House believes that your institution is in violation of Title VI of the Civil Rights Act, and the inability or
unwillingness to rectify this violation through action requires accountability.
Postsecondary education is a unique opportunity for students to learn and have their ideas and beliefs challenged. However, universities receiving hundreds of millions of federal funds annually have denied
students that opportunity and have been hijacked to become venues for the promotion of terrorism, antisemitic harassment and intimidation, unlawful encampments, and in some cases, assaults and riots.
The House of Representatives will not countenance the use of federal funds to indoctrinate students into hateful, antisemitic, anti-American supporters of terrorism. Investigations into campus antisemitism by the Committee on Education and the Workforce and the Committee on Ways and Means have been expanded into a Congress-wide probe across all relevant jurisdictions to address this national crisis. The undersigned Committees will conduct oversight into the use of federal funds at MIT and its learning environment under authorities granted to each Committee.
• The Committee on Education and the Workforce has been investigating your institution since December 7, 2023. The Committee has broad jurisdiction over postsecondary education, including its compliance with Title VI of the Civil Rights Act, campus safety concerns over disruptions to the learning environment, and the awarding of federal student aid under the Higher Education Act.
• The Committee on Oversight and Accountability is investigating the sources of funding and other support flowing to groups espousing pro-Hamas propaganda and engaged in antisemitic harassment and intimidation of students. The Committee on Oversight and Accountability is the principal oversight committee of the US House of Representatives and has broad authority to investigate “any matter” at “any time” under House Rule X.
• The Committee on Ways and Means has been investigating several universities since November 15, 2023, when the Committee held a hearing entitled From Ivory Towers to Dark Corners: Investigating the Nexus Between Antisemitism, Tax-Exempt Universities, and Terror Financing. The Committee followed the hearing with letters to those institutions on January 10, 202
Palestine last event orientationfvgnh .pptxRaedMohamed3
An EFL lesson about the current events in Palestine. It is intended to be for intermediate students who wish to increase their listening skills through a short lesson in power point.
Knowledge management as bridge of accounting information system and strategic management
1. Journal of Energy Technologies and Policy
www.iiste.org
ISSN 2224-3232 (Paper) ISSN 2225-0573 (Online)
Vol.3, No.11, 2013 – Special Issue for International Conference on Energy, Environment and Sustainable Economy (EESE 2013)
Knowledge Management as Bridge Of Accounting Information
System And Strategic Management
Vienda A. Kuntjoro
vkuntjoro@yahoo.com , JAKARTA, INDONESIA
ABSTRACT
Purpose – The purpose of this paper to recognize knowledge management as the bridge of implementation of
accounting information system and strategic management in order to reach company aims.
Design/methodology/approach – this study uses meta-analysis as the explanation approach as finding out the
indicators for implementing accounting information system and strategic management that is bridged by
knowledge management and may necessary be approved by empirical study for the next future research.
Finding – The indicators of accounting information system and strategic management are supported by the
quality of knowledge management for reaching the company aims.
Originality/value – The characteristic of each indicator of accounting information system brings the strategic
management that shows the result for successfully implemented in reaching the company aims so that by
studying this system at each different kind of situation will affect not only strategic management quality but also
the different strategic management to perform quality of knowledge management in reaching high performance
of company.
Keyword : accounting information system, strategic management, knowledge management.
INTRODUCTION
Since the history of big crisis in Asia in 1998 continuing in year 2008 in Western Countries, there will be
necessary to lift up the high motivation how to increase the knowledge management quality in firms so that
management can faced the crises wisely.
This writing purpose is to scheme the big picture of indicators for implementing the accounting information
system and strategic management in firms that are bridged by high performance of knowledge management to
reach firms’ goals. One high motivation reasons for me to write is concerning the high technology performance
at any disciplines, especially in accounting information system that is supporting worldwide companies
information with many software are not used properly as the human resource operated with different level of
knowledge which are mostly this kind of situation happens not only in developing countries but also in
developed countries. However, the accounting information system itself has well performance with accuracy
and reliable based on knowledge management level uses and it will support the planning and implementation of
strategic management that is useful for developed not only the company system but also company goals. This
may recognize the knowledge management is the major factor for well govern of the firms everyday.
Ironically, the crises in year 2008 brings the uncertainty for specialized who uses the accounting information
systems whereas prediction of human character based on knowledge level becomes uncountable manner that
cannot be put into the system as the strategic management implementation; whereas the fact that knowledge
management is put ahead the accounting information systems remembering the variety of indicators that may
influence the system itself considered have difficulty in their measurement which the application of disciplined
may have not been found yet. That is why the accounting information system will develop from time to time.
Hereby, we write about standardization of knowledge management to support reducing the uncertainty which
may put some important indicators considered based on description data and also may support the practices of
strategic management to contribute their firm performances.
A system can be defined :
A system is a group of two or more interrelated components or subsystems that serve a common purpose.
The information system can be defined :
The information system is the set of formal procedures by which data are collected, processed into information,
and distributed to users.
Accounting information system can be defined :
AIS subsystems process financial transaction and non-financial transactions that directly affect the processing of
financial transactions. For example, changes to customers’ names and addresses are processed by the AIS to
keep the customer file current. Although not technically financial transactions, theses changes provide vital
information for processing future sales to the customer.
The AIS is composed of three major subsystem :
1. The transaction processing system (TPS), which supports daily business operations with numerous
reports, documents, and messages for users throughout the organization;
246
EESE-2013 is organised by International Society for Commerce, Industry & Engineering.
2. Journal of Energy Technologies and Policy
www.iiste.org
ISSN 2224-3232 (Paper) ISSN 2225-0573 (Online)
Vol.3, No.11, 2013 – Special Issue for International Conference on Energy, Environment and Sustainable Economy (EESE 2013)
2.
The general ledger/financial reporting system (GL/FRS), which produces the traditional financial
statements, such as the income statement, balance sheet, statement of cash flows, tax returns, and other
reports required by law;
3. The management reporting system (MRS), which provides internal management with special-purpose
financial reports and information needed for decision making such as budget, variance reports, and
responsibility reports.
One study seeks the answer the questions : “To what extent does the accounting literature include technology
and system research , and is technology and systems research adequately addressed in the accounting literature?.
The study examined four academic and three professional. Journal examined are : the accounting review,
journal of accounting research, journal of accounting and economics, contemporary accounting research , journal
of accountancy, CPA journal and strategic finance. The finding indicate that while there has been a dramatic
increase in the proportion of system articles published in the professional journals, there were very, very few
technology and systems articles published in the professional journals. (Jap Effendi, Elizabeth Vallery Mulig, L.
Murphy Smith, 2006). Previous researchers also mentioned that information system as a reference discipline
based on the theories and methods of these disciplines serve to set the standards by which the quality and
maturity of IS researched should be measured (Richard L. Baskerville, Michael D. Myers, 2002). Another
researcher investigates assessing the impact from information system quality with the objectives of exploring the
system quality based on test integrative model, which includes system quality as a determinant of the extent of
system usage, the benefits derived from the system and the system impact on the user’s jobs (Tor Guimares, D.
Sandy Staples and James McKeen, 2007). Previous researcher also examined the need for IS assessment and
suggests a comprehensive IS assessment framework linked to the organizational performance using existing IS
assessment theory as a base and incorporating measurement concepts from other disciplines (Barry L. Myers,
Leon A Kappelman, Victor R. Prybutok, 1997). Another study using DeLone-McLean Model to show that
perceived system quality and perceived information quality are significant predictors of user satisfaction with the
system, but not of system use. User satisfaction was found to be strong predictor of individual impact, whereas
the influence of system use on individual impact was insignificant (Juharni Livari, 2005). More, Information
System (IS) function support in evaluating performance in one organization (Ahmad A. Rabaa’I, Guy G. Gable,
Wasana Bandara, Erwin Fielt, 2010). Further, the moderation approached to measuring fit was initially explored
to measure the alignment between AIS requirements and AIS capacity (Noor Azizi Ismail, Malcolm King,
2007). Previous researcher also studied to investigate causes and consequences of accounting information
system (AIS) effectiveness ( Wathana Yeunyong Ph.D).
On the other hand, the using of accounting information system as supporting the strategic implementation may
have appropriate relevancy.
Strategic implementation is process that management applies strategy and the rules in actions through program
development, budgeting, and procedures.
Strategic management can be defined :
Strategic management can be defined as the art of science of formulating, implementing, and evaluating crossfunctional decisions that enable an organization to achieve its objectives. As this definition implies, strategic
management focuses on integrating management, marketing, finance/accounting, production/operations,
research and development, and computer information systems to achieve organizational success..
Previous research examined the effect of accounting information system design on the organization
performances pursuing different strategies priorities (David Naranjo-Gil, 2004). One researcher investigated the
effect of usefulness accounting information system (AIS) that brings effective organizational performance
(Siamak Nejadhosseini Soudani, 2012).
Another information from knowledge management is all activities such as data acquisition, data process into
information, using and communicate information effectively, eliminated information on the right time.
In other words knowledge management is information organizational process in one firm so that those
information can be collected, safe file, proceed, and used for decision makers.
The previous research studied to examine the use of accounting information system (AIS) by ZBMS Sdn. Bhd.,
and its contribution to the knowledge management and strategic role of the organization (ZulkarnainMuhamad
Sori, 2009). Moreover, another researcher provided an approach for organization to manage Knowledge
Management through strategic management perspective. Knowledge Management currently is a discipline which
is growing very fast. Therefore to support business viability and competitiveness, organization needs to integrate
fragmented landscape of Knowledge Management with strategic management process (Abd. Rahman Ahmad,
Mohammad Talha Mohamed Idris).
Resources of information in companies consist of :
1. Hardware
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EESE-2013 is organised by International Society for Commerce, Industry & Engineering.
3. Journal of Energy Technologies and Policy
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ISSN 2224-3232 (Paper) ISSN 2225-0573 (Online)
Vol.3, No.11, 2013 – Special Issue for International Conference on Energy, Environment and Sustainable Economy (EESE 2013)
2. Software
3. Information analyst
4. Users
5. Facilities
6. Database
7. Information
When managers decided to use all the information above to reach competitive performance, they have to manage
the resources to reach the goal.
Strategy expert have underscored that the focus of organizational knowledge management should shift for
“prediction of future” (that cannot be computed) to “anticipation of surprise”. By underscoring the nee for
synergy between innovation and creativity of humans and the advanced capabilities of new information
technologies, the previous study wrote current advance about knowledge management (Malhotra, 2000). Further,
previous research addressed the need for a strategic decision making tool to assist management in determining
which Knowledge Management construct is most beneficial in the development of an agile supply chain
(Mahesh S. Rasinghani, Laura L. Meade, 2005).
LITERATURE REVIEW
Al Baqarah 164:
Verily! In the creation of the heavens and the earth, and in the alternation of night and day, and the ships which
sail through the sea with that which is of use to mankind, and the water (rain) which Allah sends down from the
sky and makes the earth alive therewith after its death, and the moving (living) creatures of all kinds that He has
scattered therein, and in the veering of winds and clouds which are held between the sky and the earth, are
indeed Ayat (proofs, evidences, sign, etc) for people of understanding.
Ibrahim 33:
And He has made the sun and the moon, both constantly pursuing their courses, to be of service to you; and He
has made the night and the day, to be of service to you.
Based on two Ayat above, Knowledge Management consists of resource of information as well as the
Accounting Information System approach the analytical thinking from information. Moreover, Accounting
Information System that are approached by many researchers related to strategic management based on
following :
1. Information resources capacity : the unlimited of knowledge in universe
2. Information resources quality : the selected knowledge
3. Information resources maturity : the new knowledge innovation
4. Information resources integrity : the certain discipline used
5. Information resources exploration : the controllable
Knowledge management as resources capability performed the like of information structures through accounting
information system that may support the implementation of strategic management that involves social, culture,
demographic, environmental, political, governmental, legal, technology for global competition.
The supporting data that may proof the knowledge management is as bridge between accounting information
system and strategic management are as shown in the figure in the next page. Previous research wrote in
elaborating the paper, we started from the idea of the necessity of knowing the reasons that determined the
reconsideration of the importance of accounting information, in order to ensure survival, performance and
durability of businesses in the context of the new challenges launched by the world economy (Olga Potecea,
Emilia Gabroveanue, Nicoleta Radneantu, 2009).
248
EESE-2013 is organised by International Society for Commerce, Industry & Engineering.
4. Journal of Energy Technologies and Policy
www.iiste.org
ISSN 2224-3232 (Paper) ISSN 2225-0573 (Online)
Vol.3, No.11, 2013 – Special Issue for International Conference on Energy, Environment and Sustainable Economy (EESE 2013)
INPUT
Accounting
information
systems
OUTPUT
Knowledge
Management
Strategic
Management
Info resources capacity
Info resources quality
Info resources maturity
Info resource integrity
Info resources Exploration
MAIN DISCUSSION
A starting point in Knowledge Management capability is as the bridge between Accounting information system
and Strategic Management.
Preliminary – Human resource with knowledge management are essentially to do decision making which usually
decisions making are made by management and stakeholders in the organization and not the managers.
In related to this, the management has to know how to choose varieties of information system which each plays a
different role in organizational hierarchy and decision making process (Asefeh Asemi, PhD, Ali Safari, PhD.,
Adeleh Asemi Zavareh, PhD., 2011).
To support the observation above, Strategic management is doing by management level know how well the
management using the existing and available information in order to perform his or her organization by having
beneficial through Accounting Information system whereas the Accounting information system is supporting
growth of the quality of information itself.
As a key consideration, Accounting information system that used by managers may necessarily to be evaluated
the expert of human resource who used the accounting information system in order to do decision making in
term of implementation of strategic management. Essentially, the management level who used the system has to
be established their system in getting information through the input of information resources, which it can be
lack of information based on limitation of knowledge management for manager level to perform and manage the
good information through the systematic tools, timely information and adequate managerial policies and
regulations.
Furthermore, Accounting Information System (AIS) with good quality of information resources are very crucial
in helping business checked and balanced in order to keep on strategic management applied properly.
In addition, most Accounting information systems (AIS) will do updating of the occurrences in company or
systems. This immediate acts may helps managers to take actions properly especially when they discovery and
management of crises while they are implementing strategic management.
Still, accounting information system (AIS) is very easy to be improved and programmed by the owner to conduct
certain actions in certain times. Every organization needs their complete and comprehensive system for all
organizations (Dr. Habibollah Salarzehi, 2010).
As knowledge management usefulness, as the bridge between Accounting Information System (AIS) and
Strategic Management will help managers to do more accurate actions with multitask that will increase
efficiency in a company or organizations.
On another level, accounting information system gives huge contributing to manage information that is very
useful for the company in order to do decision making when the management level implement management
control system for the company performance.
Again, accounting information system is supporting strategic management with its operation on systematic
methods of operations. Accounting Information System (AIS) tends to be more practical business tools and well
performed to do decision making.
Finally, Knowledge management in operation method while using accounting information system will
supporting strategic management activities daily to implement the business plan and company strategy based on
the human resource to play all role and operate all the system in order to take decision making.
Conclusion and Suggestion
Knowledge Management has been developed to enable those involved in information sources exploration or
delivery of well understanding to access available relevant knowledge related accounting information system
when making strategic decisions. Due to unlimited knowledge in universe, it may depends on certain discipline
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5. Journal of Energy Technologies and Policy
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ISSN 2224-3232 (Paper) ISSN 2225-0573 (Online)
Vol.3, No.11, 2013 – Special Issue for International Conference on Energy, Environment and Sustainable Economy (EESE 2013)
that use this knowledge management as tools of predict the high percentage of certainty and low percentage of
uncertainty for decision making.
On the other hand, the level of skills of human resource in management level and each qualification may
differently performed based on managing information quality, information process, information advantages,
information performance, information assessment and information evaluation that necessary for company
strategy implementation.
However, the development of knowledge management is still necessary as any developed disciplines especially
such as IT user with sustainable knowledge management that bring result the accuracy and available information
up to date all the time in performed the capability of making decision using all that information to applied the
strategic management.
When Knowledge management is supporting strategic management implementation, it will automatically
perform the coordination, communication, and positive outcomes with effective use to IT users. It still need
more empirical studies in order to ensure the effectiveness of upgrading software that may needs for each
discipline users such as IT users related accounting information system and strategic management. Generally,
determination on the effects of IT acceptance on an assessment of firm performance based on achieve goals,
increase operational efficiency, cut costs, add business values, reduce operating budgets, reduce costs of
customer services, increase revenues, increase services to customers, reach target customers, and add value to
customers with e-business systems (Supattra Boonmak, 2007).
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