Pub Date : 2022-03-31DOI: 10.24818/jamis.2022.01003
Jamel Chouaibi, Emna Miladi, Nizar Elouni
Research Question: Does the effect of selected board characteristics is contingent on the level of environmental disclosure by European firms. Motivation: Sustainable development is based on a vision where the protection of the environment, social progress and economic efficiency are indispensable. Idea: This research aims to investigate the effect of selected board characteristics on the level of environmental disclosure by European firms. Data: This study used a sample of 220 European companies under the context of a new dataset, namely, DataStream ASSET database. Corporate environmental disclosure index (CEDI) is developed to measure the level of environmental information. Tools: This index is calculated based on the CEDI-related items provided by DataStream ASSET4. Findings: The multiple linear regression analyses were used to verify the effect of the board of directors’ characteristics on the level of environmental disclosure. The results indicate that the board size and board independence have a statistically significant and positive impact on the level of environmental disclosure. Contribution: The findings have important implications for different policymakers; It helps inform regulatory regulators of the importance of good corporate governance to lay the foundation for comprehensive environmental disclosure by establishing valuable relationships with different stakeholders.
{"title":"Exploring the relationship between board characteristics and environmental disclosure: Empirical evidence for European firms","authors":"Jamel Chouaibi, Emna Miladi, Nizar Elouni","doi":"10.24818/jamis.2022.01003","DOIUrl":"https://doi.org/10.24818/jamis.2022.01003","url":null,"abstract":"Research Question: Does the effect of selected board characteristics is contingent on the level of environmental disclosure by European firms. Motivation: Sustainable development is based on a vision where the protection of the environment, social progress and economic efficiency are indispensable. Idea: This research aims to investigate the effect of selected board characteristics on the level of environmental disclosure by European firms. Data: This study used a sample of 220 European companies under the context of a new dataset, namely, DataStream ASSET database. Corporate environmental disclosure index (CEDI) is developed to measure the level of environmental information. Tools: This index is calculated based on the CEDI-related items provided by DataStream ASSET4. Findings: The multiple linear regression analyses were used to verify the effect of the board of directors’ characteristics on the level of environmental disclosure. The results indicate that the board size and board independence have a statistically significant and positive impact on the level of environmental disclosure. Contribution: The findings have important implications for different policymakers; It helps inform regulatory regulators of the importance of good corporate governance to lay the foundation for comprehensive environmental disclosure by establishing valuable relationships with different stakeholders.","PeriodicalId":14716,"journal":{"name":"Journal of Accounting and Management Information Systems","volume":"35 1","pages":""},"PeriodicalIF":0.0,"publicationDate":"2022-03-31","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"74635857","PeriodicalName":null,"FirstCategoryId":null,"ListUrlMain":null,"RegionNum":0,"RegionCategory":"","ArticlePicture":[],"TitleCN":null,"AbstractTextCN":null,"PMCID":"","EPubDate":null,"PubModel":null,"JCR":null,"JCRName":null,"Score":null,"Total":0}
Pub Date : 2022-03-31DOI: 10.24818/jamis.2022.01005
Andreas G. Koutoupis, Paraskevi Koufopoulou, Dimitrios I. Antonoglou, A. Vozikis
Research Question: Our study examines the development of a reliable internal audit plan in the Greek public hospitals, focusing on how to identify, assess and evaluate the relevant risks by the Boards of Directors. Data: We use an exceptional database drawing information from a large sample of Greek hospitals based on a structured questionnaire for the period from September 1, 2015 to March 31, 2017. Tools: As our primary source of data we conduct interviews with CAEs of Greek hospitals’, while secondary data sources come from corporate governance codes, COSO framework for ERM, Greek corporate governance laws, regulations, best practices and published articles. Findings: Taking into account the financial crisis of the last ten years in Greece as well as the pathogenesis of the healthcare system, we note the poorly organized risk management in Greek hospitals. The results show that the financial crisis had a direct impact on the way risk management of public hospitals operates. Furthermore, we observe denial of the application and implementation in the form of formal guidelines to the members of the hospitals’ Board of Directors. Contribution: Research findings can have a catalytic effect on hospital management and those who implement public policies.
{"title":"Risk identification, assessment and management in the Greek public hospitals: The contribution of the board of directors and internal audit","authors":"Andreas G. Koutoupis, Paraskevi Koufopoulou, Dimitrios I. Antonoglou, A. Vozikis","doi":"10.24818/jamis.2022.01005","DOIUrl":"https://doi.org/10.24818/jamis.2022.01005","url":null,"abstract":"Research Question: Our study examines the development of a reliable internal audit plan in the Greek public hospitals, focusing on how to identify, assess and evaluate the relevant risks by the Boards of Directors. Data: We use an exceptional database drawing information from a large sample of Greek hospitals based on a structured questionnaire for the period from September 1, 2015 to March 31, 2017. Tools: As our primary source of data we conduct interviews with CAEs of Greek hospitals’, while secondary data sources come from corporate governance codes, COSO framework for ERM, Greek corporate governance laws, regulations, best practices and published articles. Findings: Taking into account the financial crisis of the last ten years in Greece as well as the pathogenesis of the healthcare system, we note the poorly organized risk management in Greek hospitals. The results show that the financial crisis had a direct impact on the way risk management of public hospitals operates. Furthermore, we observe denial of the application and implementation in the form of formal guidelines to the members of the hospitals’ Board of Directors. Contribution: Research findings can have a catalytic effect on hospital management and those who implement public policies.","PeriodicalId":14716,"journal":{"name":"Journal of Accounting and Management Information Systems","volume":"21 1","pages":""},"PeriodicalIF":0.0,"publicationDate":"2022-03-31","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"85298158","PeriodicalName":null,"FirstCategoryId":null,"ListUrlMain":null,"RegionNum":0,"RegionCategory":"","ArticlePicture":[],"TitleCN":null,"AbstractTextCN":null,"PMCID":"","EPubDate":null,"PubModel":null,"JCR":null,"JCRName":null,"Score":null,"Total":0}
Pub Date : 2022-03-01DOI: 10.24818/jamis.2023.01002
M. Dumitru
Research Question: Are the bibliometric indicators included in the Journal Citation Reports (JCR) and the academic criteria in the Economics domain relevant from the point of view of the assessment of the quality of the research activity? Motivation: This study is motivated by the fact that the research landscape changed significantly during the last years, with the growth of open access publishers. In addition, the number of journals and the value of the bibliometric indicators included in the JCR are growing. As such, the relevance of the academic criteria is affected. Data: Data for this study were collected from the JCR for 50 journals edited by five publishers. Tool: An original database created by the author starting from the JCR was used as a tool for the present study. Findings: The results have shown that the fast-publish editor selected for the study registers a high number of self-cites within the publishing house, and also that the self-cites are mostly directed towards the recently published papers, so that they influence the value of the bibliometric indicators. Practical implications: The importance of the findings of such research stems from providing evidence on the rise of a new type of publisher, open access, fast growing, fast publishing, fast citing. Also, the behaviour of Romanian academics and the criteria they have to comply with in their careers are affected. The results have implications for the authorities setting the criteria for academics.
{"title":"The relevance of bibliometric indicators and academic criteria in economics","authors":"M. Dumitru","doi":"10.24818/jamis.2023.01002","DOIUrl":"https://doi.org/10.24818/jamis.2023.01002","url":null,"abstract":"Research Question: Are the bibliometric indicators included in the Journal Citation Reports (JCR) and the academic criteria in the Economics domain relevant from the point of view of the assessment of the quality of the research activity? Motivation: This study is motivated by the fact that the research landscape changed significantly during the last years, with the growth of open access publishers. In addition, the number of journals and the value of the bibliometric indicators included in the JCR are growing. As such, the relevance of the academic criteria is affected. Data: Data for this study were collected from the JCR for 50 journals edited by five publishers. Tool: An original database created by the author starting from the JCR was used as a tool for the present study. Findings: The results have shown that the fast-publish editor selected for the study registers a high number of self-cites within the publishing house, and also that the self-cites are mostly directed towards the recently published papers, so that they influence the value of the bibliometric indicators. Practical implications: The importance of the findings of such research stems from providing evidence on the rise of a new type of publisher, open access, fast growing, fast publishing, fast citing. Also, the behaviour of Romanian academics and the criteria they have to comply with in their careers are affected. The results have implications for the authorities setting the criteria for academics.","PeriodicalId":14716,"journal":{"name":"Journal of Accounting and Management Information Systems","volume":"26 1","pages":""},"PeriodicalIF":0.0,"publicationDate":"2022-03-01","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"89782537","PeriodicalName":null,"FirstCategoryId":null,"ListUrlMain":null,"RegionNum":0,"RegionCategory":"","ArticlePicture":[],"TitleCN":null,"AbstractTextCN":null,"PMCID":"","EPubDate":null,"PubModel":null,"JCR":null,"JCRName":null,"Score":null,"Total":0}
Pub Date : 2022-03-01DOI: 10.24818/jamis.2023.01006
Andreia Manea, Nadia Albu
Research Question: How do accounting versus non-accounting Romanian students perceive the factors influencing the construction of the ethical self? Motivation: The answer is important in the context of accountants’ ethics being increasingly under scruity following corporate scandals. Probably because in Romania we do not have the same context, prior research on accounting ethics is scarce, so little is known about how various educational aspects impact skills and behavior. Idea: In this study we offer insights about the academic ethics education in Romania and discuss its complexity, usefulness and effectiveness. To this purpose, we involve the Romanian end-users of the academic accounting ethics education (the students) to ask for their perception regarding the role education plays in developing the ethical self. Data: We survey 413 students from five Romanian universities. Tools: We conduct descriptive statistics, cross-sectional analysis and regression analysis on the data from the survey and we mobilize an institutional-based theoretical framework (DiMaggio & Powell, 1983) to discuss the factors associated with the construction of the ethical self. Findings: Our results indicate that while all isomorphic pressures are present in the creation of the ethical self, the most important factors appear to be the coercive (from classes on ethics) and mimetic ones (resulting from the need to follow immediate proxies such as classmates, professors, and the profession), and to a lesser extent the normative ones. Contribution: Understanding students’ perception of their ethics education will help both academia and professional associations adapt their style of teaching ethics so that it becomes more effective and applicable to the users.
{"title":"Development of the ethical self of accounting versus non-accounting students – an institutional analysis","authors":"Andreia Manea, Nadia Albu","doi":"10.24818/jamis.2023.01006","DOIUrl":"https://doi.org/10.24818/jamis.2023.01006","url":null,"abstract":"Research Question: How do accounting versus non-accounting Romanian students perceive the factors influencing the construction of the ethical self? Motivation: The answer is important in the context of accountants’ ethics being increasingly under scruity following corporate scandals. Probably because in Romania we do not have the same context, prior research on accounting ethics is scarce, so little is known about how various educational aspects impact skills and behavior. Idea: In this study we offer insights about the academic ethics education in Romania and discuss its complexity, usefulness and effectiveness. To this purpose, we involve the Romanian end-users of the academic accounting ethics education (the students) to ask for their perception regarding the role education plays in developing the ethical self. Data: We survey 413 students from five Romanian universities. Tools: We conduct descriptive statistics, cross-sectional analysis and regression analysis on the data from the survey and we mobilize an institutional-based theoretical framework (DiMaggio & Powell, 1983) to discuss the factors associated with the construction of the ethical self. Findings: Our results indicate that while all isomorphic pressures are present in the creation of the ethical self, the most important factors appear to be the coercive (from classes on ethics) and mimetic ones (resulting from the need to follow immediate proxies such as classmates, professors, and the profession), and to a lesser extent the normative ones. Contribution: Understanding students’ perception of their ethics education will help both academia and professional associations adapt their style of teaching ethics so that it becomes more effective and applicable to the users.","PeriodicalId":14716,"journal":{"name":"Journal of Accounting and Management Information Systems","volume":"5 1","pages":""},"PeriodicalIF":0.0,"publicationDate":"2022-03-01","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"89738598","PeriodicalName":null,"FirstCategoryId":null,"ListUrlMain":null,"RegionNum":0,"RegionCategory":"","ArticlePicture":[],"TitleCN":null,"AbstractTextCN":null,"PMCID":"","EPubDate":null,"PubModel":null,"JCR":null,"JCRName":null,"Score":null,"Total":0}
Pub Date : 2022-03-01DOI: 10.24818/jamis.2023.01008
Alexey Litvinenko, Jaan Alver
Research Questions: 1) Can the newly developed by the author methodology based on Timothy Jury’s credit risk analysis provide sufficient visibility of the company’s financial situation and creditworthiness? 2) Can such methodology based on Timothy Jury’s credit risk analysis be a trustworthy indicator of production company bankruptcy and the likelihood of default? Motivation: nowadays financial institutions use an accrual-based credit risk model for the analysis of the creditworthiness of the companies, however, such models are not always trustworthy due to the data manipulations in the accrual financial statements. Since the cash flow financial statement is more reliable for the determination of the probability of default, the authors developed the cash-based credit risk model and applied it to the production company for the analysis of its likelihood of default. Idea: This paper looks at Timothy Jury’s little-known methodology of credit risk analysis and its underlying template, and proposes a version that the authors improved in accordance with the requirements of International Financial Reporting Standards (IFRSs). The authors used improved methodology for the analysis of a manufacturing company to find out the company’s pre-bankruptcy situation and reveal the likelihood of credit risk default. Data: the company analyzed is a publicly listed production company Linas Agro Group with its shared traded at Nasdaq Baltic. The data for the research was taken from the annual reports, managerial reports, and the auditor’s reports issued for seven years 2016–2022. Tools: Timothy Jury’s cash-based analysis template was modified by the authors into the credit risk model. Findings: the results show that the modified cash-based credit risk model provides sufficient visibility of the company’s likelihood of default and specifies the actual source used to cover the debt. The analysis has shown that the production company paid significant dividends with negative cash available to satisfy capital providers. Contribution: the present article contributes to the knowledge base about cash flow and credit risk. The article encourages an academic society to further research the topics related to cash flow and cash flow theory, which is currently less researched than accrual-based theory. The article is also beneficial for business owners, investors, and finance professionals to improve investment decision-making, for bank managers to diminish the number of bad loans and for the auditors to determine the pre-bankruptcy state of the company more precisely using the cash-based credit risk model presented in this article.
{"title":"Cash-based credit risk model based on Timothy Jury’s template: review and modification with application to manufacturing company (2016-2022)","authors":"Alexey Litvinenko, Jaan Alver","doi":"10.24818/jamis.2023.01008","DOIUrl":"https://doi.org/10.24818/jamis.2023.01008","url":null,"abstract":"Research Questions: 1) Can the newly developed by the author methodology based on Timothy Jury’s credit risk analysis provide sufficient visibility of the company’s financial situation and creditworthiness? 2) Can such methodology based on Timothy Jury’s credit risk analysis be a trustworthy indicator of production company bankruptcy and the likelihood of default? Motivation: nowadays financial institutions use an accrual-based credit risk model for the analysis of the creditworthiness of the companies, however, such models are not always trustworthy due to the data manipulations in the accrual financial statements. Since the cash flow financial statement is more reliable for the determination of the probability of default, the authors developed the cash-based credit risk model and applied it to the production company for the analysis of its likelihood of default. Idea: This paper looks at Timothy Jury’s little-known methodology of credit risk analysis and its underlying template, and proposes a version that the authors improved in accordance with the requirements of International Financial Reporting Standards (IFRSs). The authors used improved methodology for the analysis of a manufacturing company to find out the company’s pre-bankruptcy situation and reveal the likelihood of credit risk default. Data: the company analyzed is a publicly listed production company Linas Agro Group with its shared traded at Nasdaq Baltic. The data for the research was taken from the annual reports, managerial reports, and the auditor’s reports issued for seven years 2016–2022. Tools: Timothy Jury’s cash-based analysis template was modified by the authors into the credit risk model. Findings: the results show that the modified cash-based credit risk model provides sufficient visibility of the company’s likelihood of default and specifies the actual source used to cover the debt. The analysis has shown that the production company paid significant dividends with negative cash available to satisfy capital providers. Contribution: the present article contributes to the knowledge base about cash flow and credit risk. The article encourages an academic society to further research the topics related to cash flow and cash flow theory, which is currently less researched than accrual-based theory. The article is also beneficial for business owners, investors, and finance professionals to improve investment decision-making, for bank managers to diminish the number of bad loans and for the auditors to determine the pre-bankruptcy state of the company more precisely using the cash-based credit risk model presented in this article.","PeriodicalId":14716,"journal":{"name":"Journal of Accounting and Management Information Systems","volume":"19 1","pages":""},"PeriodicalIF":0.0,"publicationDate":"2022-03-01","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"82386541","PeriodicalName":null,"FirstCategoryId":null,"ListUrlMain":null,"RegionNum":0,"RegionCategory":"","ArticlePicture":[],"TitleCN":null,"AbstractTextCN":null,"PMCID":"","EPubDate":null,"PubModel":null,"JCR":null,"JCRName":null,"Score":null,"Total":0}
Pub Date : 2022-03-01DOI: 10.24818/jamis.2023.01003
Research Question: What is the relationship between a company’s liquidity and profitability? Motivation: There are two theoretical views in the literature regarding the relationship between liquidity and profitability: one view is that there is a trade-off between the two where too much liquidity decreases profitability, while the other view is that liquidity and profitability are positively correlated. Extant empirical literature, studying larger data sets, does not give a definitive answer to this question as both views have supporting evidence. This research attempts to investigate the reason(s) for such an inconsistent result. Idea: We use the Cash Conversion Cycle (CCC) as measure of liquidity and the Economic Value Added (EVA) as measure of profitability to assess the relationship. Data: The present study uses a large dataset of select S&P 500 sectors and their component companies for a period of twenty-two years extracted from Bloomberg. Tools: We use Python programs to analyze the panel data set with a series of pooled and fixed effects OLS regression models. Findings: The nature and magnitude of the relationship between liquidity and profitability can be positive or negative, statistically significant, or not - the relationship is company specific. Contribution: This study examines the relationship between liquidity and profitability for a wide array of S&P sectors and their component companies. It identifies the relationship for the large S&P 500 set, sector sets and individual companies. The research provides empirical evidence that confirms that the relationship between liquidity and profitability could be positive or negative. The result depends on the data set investigated. For the larger S&P 500data set it might appear that the relationship is negative. However, at sector and company levels the results are mixed.
{"title":"Liquidity and profitability: Not a “one size fits all” proposition!","authors":"","doi":"10.24818/jamis.2023.01003","DOIUrl":"https://doi.org/10.24818/jamis.2023.01003","url":null,"abstract":"Research Question: What is the relationship between a company’s liquidity and profitability? Motivation: There are two theoretical views in the literature regarding the relationship between liquidity and profitability: one view is that there is a trade-off between the two where too much liquidity decreases profitability, while the other view is that liquidity and profitability are positively correlated. Extant empirical literature, studying larger data sets, does not give a definitive answer to this question as both views have supporting evidence. This research attempts to investigate the reason(s) for such an inconsistent result. Idea: We use the Cash Conversion Cycle (CCC) as measure of liquidity and the Economic Value Added (EVA) as measure of profitability to assess the relationship. Data: The present study uses a large dataset of select S&P 500 sectors and their component companies for a period of twenty-two years extracted from Bloomberg. Tools: We use Python programs to analyze the panel data set with a series of pooled and fixed effects OLS regression models. Findings: The nature and magnitude of the relationship between liquidity and profitability can be positive or negative, statistically significant, or not - the relationship is company specific. Contribution: This study examines the relationship between liquidity and profitability for a wide array of S&P sectors and their component companies. It identifies the relationship for the large S&P 500 set, sector sets and individual companies. The research provides empirical evidence that confirms that the relationship between liquidity and profitability could be positive or negative. The result depends on the data set investigated. For the larger S&P 500data set it might appear that the relationship is negative. However, at sector and company levels the results are mixed.","PeriodicalId":14716,"journal":{"name":"Journal of Accounting and Management Information Systems","volume":"5 1","pages":""},"PeriodicalIF":0.0,"publicationDate":"2022-03-01","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"89489047","PeriodicalName":null,"FirstCategoryId":null,"ListUrlMain":null,"RegionNum":0,"RegionCategory":"","ArticlePicture":[],"TitleCN":null,"AbstractTextCN":null,"PMCID":"","EPubDate":null,"PubModel":null,"JCR":null,"JCRName":null,"Score":null,"Total":0}
Pub Date : 2022-03-01DOI: 10.24818/jamis.2023.01005
Udani Weerasekara, T. Gooneratne
Research Question: What are the accounting benefits perceived by accountants and internal auditors that entail through Enterprise Resource Planning (ERP) systems? Is there an interaction of ERP accounting benefits with the accountants’ and internal auditors’ satisfaction level in using ERP systems? Motivation: Many organizations are implementing ERP systems extensively while sharing a common database and being real-time. Past scholars summon empirical studies on ERP's impact on accounting benefits and user satisfaction. Therefore, this study was conducted from accountants’ and internal auditors’ perspective as recent scholars shed light on the cruciality of these two groups' perceptions as key ERP users. Idea: This study examines the accounting benefits that entail through the adoption of ERP systems by Sri Lankan companies with regard to ERP user satisfaction from the perspective of accountants and internal auditors. Data: The data were collected from 38 accountants and 19 internal auditors across 24 companies that are implementing ERP systems for more than four years. Tools: A quantitative survey methodology is employed to draw empirical evidence. Findings: The findings confirm that organizational, operational (time), and IT accounting benefits derived from ERP systems significantly and positively influence ERP users' satisfaction. In contrast, operational accounting benefits (cost) received the lowest rating and did not significantly influence user satisfaction. Contribution: While these findings are valuable to accountants and internal auditors to better understand the ERP accounting benefits, ERP consultants and system providers also benefit from identifying ERP accounting features to uplift user satisfaction in developing countries.
{"title":"Enterprise resource planning (ERP) system implementation in a manufacturing firm: Rationales, benefits, challenges and management accounting ramifications","authors":"Udani Weerasekara, T. Gooneratne","doi":"10.24818/jamis.2023.01005","DOIUrl":"https://doi.org/10.24818/jamis.2023.01005","url":null,"abstract":"Research Question: What are the accounting benefits perceived by accountants and internal auditors that entail through Enterprise Resource Planning (ERP) systems? Is there an interaction of ERP accounting benefits with the accountants’ and internal auditors’ satisfaction level in using ERP systems? Motivation: Many organizations are implementing ERP systems extensively while sharing a common database and being real-time. Past scholars summon empirical studies on ERP's impact on accounting benefits and user satisfaction. Therefore, this study was conducted from accountants’ and internal auditors’ perspective as recent scholars shed light on the cruciality of these two groups' perceptions as key ERP users. Idea: This study examines the accounting benefits that entail through the adoption of ERP systems by Sri Lankan companies with regard to ERP user satisfaction from the perspective of accountants and internal auditors. Data: The data were collected from 38 accountants and 19 internal auditors across 24 companies that are implementing ERP systems for more than four years. Tools: A quantitative survey methodology is employed to draw empirical evidence. Findings: The findings confirm that organizational, operational (time), and IT accounting benefits derived from ERP systems significantly and positively influence ERP users' satisfaction. In contrast, operational accounting benefits (cost) received the lowest rating and did not significantly influence user satisfaction. Contribution: While these findings are valuable to accountants and internal auditors to better understand the ERP accounting benefits, ERP consultants and system providers also benefit from identifying ERP accounting features to uplift user satisfaction in developing countries.","PeriodicalId":14716,"journal":{"name":"Journal of Accounting and Management Information Systems","volume":"60 1","pages":""},"PeriodicalIF":0.0,"publicationDate":"2022-03-01","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"77889128","PeriodicalName":null,"FirstCategoryId":null,"ListUrlMain":null,"RegionNum":0,"RegionCategory":"","ArticlePicture":[],"TitleCN":null,"AbstractTextCN":null,"PMCID":"","EPubDate":null,"PubModel":null,"JCR":null,"JCRName":null,"Score":null,"Total":0}
Pub Date : 2022-03-01DOI: 10.24818/jamis.2023.01004
D. Karunarathna, S. Rajapaksha
Research Question: What are the accounting benefits perceived by accountants and internal auditors that entail through Enterprise Resource Planning (ERP) systems? Is there an interaction of ERP accounting benefits with the accountants’ and internal auditors’ satisfaction level in using ERP systems? Motivation: Many organizations are implementing ERP systems extensively while sharing a common database and being real-time. Past scholars summon empirical studies on ERP's impact on accounting benefits and user satisfaction. Therefore, this study was conducted from accountants’ and internal auditors’ perspective as recent scholars shed light on the cruciality of these two groups' perceptions as key ERP users. Idea: This study examines the accounting benefits that entail through the adoption of ERP systems by Sri Lankan companies with regard to ERP user satisfaction from the perspective of accountants and internal auditors. Data: The data were collected from 38 accountants and 19 internal auditors across 24 companies that are implementing ERP systems for more than four years. Tools: A quantitative survey methodology is employed to draw empirical evidence. Findings: The findings confirm that organizational, operational (time), and IT accounting benefits derived from ERP systems significantly and positively influence ERP users' satisfaction. In contrast, operational accounting benefits (cost) received the lowest rating and did not significantly influence user satisfaction. Contribution: While these findings are valuable to accountants and internal auditors to better understand the ERP accounting benefits, ERP consultants and system providers also benefit from identifying ERP accounting features to uplift user satisfaction in developing countries.
{"title":"Do accounting benefits of ERP systems impact the satisfaction of end-users? From the perspective of accountants and internal auditors in Sri Lanka","authors":"D. Karunarathna, S. Rajapaksha","doi":"10.24818/jamis.2023.01004","DOIUrl":"https://doi.org/10.24818/jamis.2023.01004","url":null,"abstract":"Research Question: What are the accounting benefits perceived by accountants and internal auditors that entail through Enterprise Resource Planning (ERP) systems? Is there an interaction of ERP accounting benefits with the accountants’ and internal auditors’ satisfaction level in using ERP systems? Motivation: Many organizations are implementing ERP systems extensively while sharing a common database and being real-time. Past scholars summon empirical studies on ERP's impact on accounting benefits and user satisfaction. Therefore, this study was conducted from accountants’ and internal auditors’ perspective as recent scholars shed light on the cruciality of these two groups' perceptions as key ERP users. Idea: This study examines the accounting benefits that entail through the adoption of ERP systems by Sri Lankan companies with regard to ERP user satisfaction from the perspective of accountants and internal auditors. Data: The data were collected from 38 accountants and 19 internal auditors across 24 companies that are implementing ERP systems for more than four years. Tools: A quantitative survey methodology is employed to draw empirical evidence. Findings: The findings confirm that organizational, operational (time), and IT accounting benefits derived from ERP systems significantly and positively influence ERP users' satisfaction. In contrast, operational accounting benefits (cost) received the lowest rating and did not significantly influence user satisfaction. Contribution: While these findings are valuable to accountants and internal auditors to better understand the ERP accounting benefits, ERP consultants and system providers also benefit from identifying ERP accounting features to uplift user satisfaction in developing countries.","PeriodicalId":14716,"journal":{"name":"Journal of Accounting and Management Information Systems","volume":"115 1","pages":""},"PeriodicalIF":0.0,"publicationDate":"2022-03-01","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"79123443","PeriodicalName":null,"FirstCategoryId":null,"ListUrlMain":null,"RegionNum":0,"RegionCategory":"","ArticlePicture":[],"TitleCN":null,"AbstractTextCN":null,"PMCID":"","EPubDate":null,"PubModel":null,"JCR":null,"JCRName":null,"Score":null,"Total":0}
Pub Date : 2022-03-01DOI: 10.24818/jamis.2023.01007
Pompei Mititean
Research Question: Does corporate governance have an impact on the social and environmental performance of companies in the energy industry? Motivation: Companies have been oriented in recent years to obtain not only financial performance, but also other aspects, such as social and environmental performance, which are important in the activity of attracting new investors. The environmental and social performance of companies is critical in the activity of attracting new investors, with investors drawn to companies that report more information about how the company participates in social campaigns and how it considers environmental issues. From this perspective and considering legislation relating to reducing the impact of waste and emissions on the environment and the way companies respect the workforce, human rights and society in general, board decisions may be influenced. Data: Data were collected from the Thomson Reuters database for a sample of 266 companies during the period 2016-2020, consisting of 1.330-year observations. Tool: The SPSS statistical program was used to run the regression models for the selected sample. Findings: The results show that the size of the board has a positive and significant impact on environmental performance, while for social performance it has an insignificant positive impact. Additionally, gender diversity and board independence have a significant negative impact on social and environmental performance. Practical implications: This study complements and supports the existing literature on this relationship in the energy sector. The study has practical implications for investors in their decision making and for board members.
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Pub Date : 2022-03-01DOI: 10.24818/jamis.2023.01009
Kun Hing Yong, C. Chu
The pitch template initiated by Faff (2015, 2021) is employed in this pitching research letter (PRL) for my PhD research topic. It not only facilitates a systematic approach for researchers to articulate a research idea critically but also aids new PhD students and novice researchers in overcoming the uncertainties in their early research stage. This PRL comprises the introduction and brief review of the pitching template, followed by a personal reflection regarding the implementation of the framework and its benefits.
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