A Hybrid Method to Predict Human Action Actors in Accounting Information System

Accounting Information System (AIS) as one of the most critical systems in the organization has also changed its way of capturing, processing, storing and distributing information. Nowadays, more and more digital and online information is utilized in accounting information systems. Methodology: Organizations need to take action, which put such systems at the forefront, and consider both the system and the human-related factors while managing their accounting information systems. In managing an organization and implementing an internal control system, the role of accounting information system (AIS) is crucial. Results: In brief, this research has provided an understanding of the impact of accounting information systems on organizational performance in TCS. That is, data quality management is factors for accounting information systems in organizations. Further, in TCS financial managers are highly complacent as they are not taking any initiatives on their own to reach out and meet the organizational goals. Further, in TCS financial managers are highly complacent as they are not taking any initiatives on their own to reach out and meet the organizational goals. Particularly in managers using AIS is done through budgetary allocation and its utilization plan would be the responsibility of top managers. Conclusion: Researcher has examined the relationship between variables considering the Kolmogorov-Smirnov test and lack of normality of data, the Pearson correlation coefficient was used. In this study researcher after analysis of data with statistical software which has been used in SPSS .22 find the positive relationship between accounting information system and influence factors on the organizational performance.

The roles of accounting information systems in an organization experiencing financial crisis

This paper contributes to a stream of research that has emphasised the importance of understanding the interplay between management accounting practices and corporate governance dynamics, investigating how accounting information systems (AIS), acting as calculative practices, influence corporate governance dynamics. Drawing on a longitudinal case, we explore how AIS innovations become constitutive of new organisational realities, driving ongoing processes of change and discovering new opportunities. A case study investigates a company that operates in civil and infrastructural engineering in Italy, which is strongly committed to flexible decision-making and rapid responses to stakeholders’ needs. Our findings highlight the dynamic nature of AIS innovations, which serve as non-human actors that mediate intra and inter-organisational corporate governance dynamics. In particular, through their relational agencies, AIS innovations shape and transform the governance landscape, mobilising organisational actors and generating unforeseen consequences. The performative perspective and sociomateriality literature underpin our analysis, emphasising the collaborative decision-making inspired by AIS reports and the creation of new spaces for accommodating different interests through data visualisation. This paper underscores the importance of viewing AIS as an open system that evolves over time, redefining internal and external constituents and inspiring further innovations. By placing AIS at the centre of a diffuse network of human and non-human actors, we highlight the transformative potential of AIS in driving corporate governance dynamics towards new and unexpected outcomes. Our research contributes to the existing literature on management accounting practices, corporate governance dynamics, and AIS innovations, offering new insights on their interdependencies and implications for organisational change.

. In this research is paid to clarify the role of actor network theory (ANT) for the accounting of information system in Iran with the aim of the determining of the human and non-human actors effective on the accounting information systems, the analysis of relationships between the human and non-human actors on the net and to determine the effective factors on the accounting information systems in terms of types of actors for the first time in Iran. In this research which is done in the audit companies in Iran in the 1394, 9 hypotheses has been studied to investigate the role of human actors and their characteristics by identifying the main actor of the accounting information system of Iran. The results of the analysis of 9 hypotheses showed that has exist a significant relation between the familiarity level of respondents, the years of service of respondents, the organizational position of respondents, the education field of respondents, between the ages group of respondents, the usage level of respondents, the background and experience of the middle management post of respondents, the background and experience in the senior management post of respondents and the identifying of the main actor of information accounting system of Iran (technical, organizational, economic, political-social and technology actor), but has not exist a significant relation between the sexuality of respondents and the identifying of the main actor of information accounting system of Iran (technical, organizational, economic, political-social and technology actor).

Accounting information systems and organization learning: A simulation

A variety of healthcare robots for elderly care have been developed. However, as the elderly and caregivers experience psychological resistance towards not only new technologies but specifically to robots, the adoption of healthcare robots has scarcely progressed. This article aims to develop a service design method, which consists of a design process including design tools to identify jobs in an elderly care facility and to reveal what kinds of jobs to assign to service robots and to caregivers. This article develops a design method which is composed of six steps and adopts original design tools to identify jobs needed in elderly care facilities and assign them to human and non-human actors, including service robots. The tools include an actor map to visualize the Actor to Actor (A2A) network, a current jobs to be done (JTBD) worksheet to visualize existing jobs, a new JTBD worksheet to visualize new jobs, and an actor worksheet to summarize information about each actor including their philosophy. With this design method, we conducted a series of workshops with the aim to develop a service fulfilled by humans and non-humans at an elderly care facility in Shizuoka prefecture in Japan. The results of questionnaires administered to the workshop participants demonstrated the effectiveness of all the tools except the new JTBD worksheet. Also, the results of interviews with employees in the elderly care facility indicated the effectiveness of the approach, which reveals visible and invisible regulative, normative and cultural-cognitive elements through interviews with human actors, and embeds them in the service design process. The design method including the original design tools proposed in this article contribute to a service design method for the use of robots in elderly care facilities by allocating jobs to human actors and non-human actors appropriately, and it also contributes to the issue of psychological resistance to the adoption of service robots in these facilities, which brings efficiencies to society. The contribution of this article is to reframe the issue of resistance to the adoption of service robots in elderly care facilities to the issue of what kinds of jobs in an elderly care facility should be assigned to service robots or caregivers, and the development of a service design process including original design tools.

Dependence on information and rapidly changing technology can be seen in many organizations, with proper security and intelligence systems to protect themselves. But success in providing security depends on the awareness of managers and employees. The accounting information systems in organizations are the most important element. One of the factors threatening their system is virus. Malware are computer viruses that can cause a variety of disorders, including loss of data and accounting information systems are impaired in such case. On the other hand, one of the main objectives of the viruses is to steal financial information. In this paper, one of the main factors threatening the security of accounting information systems, the viruses are described.

The study aims to demonstrate the conceptual and practical framework of digital transformation and its impact on accounting information systems by focusing on the requirements of digital transformation, such as the digital strategy, the necessary knowledge of the human element, and the effects and obstacles facing the digitization of accounting information systems. The study attempts to answer the following question: What is the impact of digital transformation on accounting information systems in business organisations? The study uses deductive reasoning, based on many previous studies, by applying it to a sample of 237 individuals active in about 120 firms operating in the Algerian environment through a questionnaire distributed in 2021. The study has found a weak degree of awareness of the importance of digital transformation, and a low effort to develop accounting information systems in line with the requirements of digital transformation, all due to the presence of several high-impact challenges.

Impact of Accounting Information System on Organizational Performance: A Study of Small and Mid-Sized Enterprises in UAE

Objectives: Research aimed to recognize the model contestation between human and non-human actors at the arena of cycling tour in the eastern part of Indonesia in Flores Island. Methods: The research was socio-technical paper, qualitative descriptive method was used to follow the contestation value between cycling tourist and its technical actors during the journey. researchers observed and participated on cycling touring at Flores Island. All participants were Jakarta residents that had different variety of age, gender, occupation and living arrangements. variety of participants ranged in age from 44 to52 years old. total of 1 woman and 4 men were interviewed. Results: findings indicated three stages [Pre-departure cycling tour, En route cycling, and Post-cycling tour] that constructed the field of Actor-Network Theory [ANT], contested human and non-human actors, assemblage of the actors and semiotics were performed in this finding. The use of bicycle as main non-human actors to follow by cycling tourist creating the dynamic and interaction between human actors during cycling. Conclusions: research identifies human and non-human relations within cycling tour, then how the process of relation between actors construct tourism product such as cycling tours. The phrases of human and non-human agents, and sociotechnical were employed to investigate semiotics in their relationship. Values of their experiences and their style in cycling related to motives and type of bicycle. ANT approach described cycling in Flores Island, from departure– to destination or during enroute cycling till finish line, and flying back to their home country.

This article discusses the potential for using the Viable System Model (VSM) as a new approach in developing accounting information systems. This article takes the form of a systematic literature review. The analysis was carried out using a comparative approach between the System Development Life Cycle (SDLC-Model) and the Viable System Model (VSM) in general and specifically in the field of accounting and accounting information systems. The SDLC is primarily focused on the development and management of software or systems, while the VSM is concerned with the broader understanding and management of complex organizations. Both concepts have their unique applications and are important in their respective domains. The results of the study show that the VSM has a more holistic approach in developing accounting information systems. The research results also show that VSM is more suitable for developing accounting information systems in organizations that are complex, flexible, and adaptive to the speed of change in the company’s ongoing organizational business environment. The VSM provides a framework for understanding how organizations and systems can adapt to changing environments and maintain viability. It is particularly useful for complex organizations that need to respond to dynamic conditions. Keywords: accounting information system development, viable system model, system development life cycle

Accounting information system is a system which task is to record, process and report past transactions in accordance with generally accepted accounting. IS strategy include extensive measures in order to achieve the objectives of an organization's information systems that communicate with the user, the administrator, and institutions outside of organizations. Accounting information systems in organizations is center of attention to revitalize the accountability responsibility, because theoretical framework of large public sector institutions such as municipalities, mostly in the concept of public accountability has been developed. Accountability requires governments for items such as provision of financial resources, increased financial resources, to accomplish goals that they used these funds to provide logical reasons. For this purpose, the accounting basis used to identify and record income and expenses as well as assets and liabilities, need for more and better provide a sound basis this responsibility. In this paper, theoretical framework of public sector, especially municipalities followed and developed accounting basis.

This article presents a study describing the agency of non-human entities within a mathematics education practice involving a teacher and seven high school students from a Brazilian public school. Data collected through observations were analyzed using Actor-Network Theory, mainly drawing on Bruno Latour's sociological insights. The analysis suggested that viewing mathematics education as a complex network of interconnected human and non-human actors allows us to understand how non-human agents contribute to performing a mathematics task. This study provided valuable insights into the role of these agents, revealing whether they act. Elements such as computers, calculators, the task itself, and the computer lab did not operate as mere tools but as active agents that influenced decisions, generated conflicts, and redirected the learning process in mathematics. The analysis also suggests that these non-human and human actors take on different roles, sometimes as intermediaries when their influence goes unnoticed, and sometimes as mediators when they actively intervene and alter the course of action. Furthermore, the study highlights the instability of hybrid association networks, showing how students’ leadership and strategies are constantly reshaped through interactions with various material objects.

Rural community development in China has made progress under the rapid implementation of the rural revitalization strategy; however, it has also revealed challenges such as an overemphasis on spatial construction, severe homogenization, and low sustainability. Existing research on rural community development lacks sufficient localized experience, and there is a limited understanding of how the development process is generated, maintained, and evolved. This study examines Xiongfan Village in Dawu County, Hubei Province, using an innovative methodological integration of Actor-Network Theory (ANT) and Social Network Analysis (SNA). This mixed-methods approach qualitatively traces the formation of networks involving both human and non-human actors, while quantitatively mapping the collaborative structure among human actors. Qualitative analysis of actor networks identifies both human actors (such as government departments, enterprises, social organizations, and villagers) and non-human actors (such as natural and cultural landscapes) as key participants. Through processes like recruitment, mobilization, and dispute resolution, various actors have formed interest alliances centered around the core issue of “revitalizing and sustainably developing rural community resources.” Quantitative social network analysis reveals a “core-periphery” structure, with government departments and social organizations occupying central roles, while business institutions and community villagers are positioned at the periphery. This distribution contrasts with the overarching goal of community development, which seeks to enhance villagers′ intrinsic motivation. The study suggests that rural community development in this area can be improved by diversifying co-construction forms, restructuring core groups, and empowering peripheral actors. These measures will facilitate a shift from single-space development to enhanced community capacity-building, ultimately promoting sustainable rural development.

Knowledge Translation is a core research topic in the field of knowledge sciences. To date, traditional research on knowledge translation has come from medical and health sciences. This is not surprising because in health sciences and medicine, there is a long tradition of review of evidence-based research, information dissemination and translating theory to application. While providing a strong foundation for understanding knowledge translation, research focused on the healthcare domain overlooks the scope or the scale of knowledge translation we all encounter every day in the course of living in the 21st century. In the knowledge economy, knowledge exchange and simple sharing represent an economic transaction. Wherever and whenever knowledge is exchanged, knowledge transactions should be as effective and efficient as possible to ensure the flow of knowledge is maximised. Knowledge exchange frequently occurs between human and non-human actors. In contrast, the traditional knowledge translation literature focuses on human-to-human knowledge translation. This paper looks at knowledge exchanges between human actors and non-human actors in two specific environments. The first is human-to-machine knowledge translation in service call centres. The second environment focuses on doctor-patient conversations during patient visits, with the participation of third-party non-human actors, e.g. machine transcription applications. These non-human actors create persistent records of exchanges between doctors and patients. They also have been found to generate high rates of errors in knowledge translation. The problems, challenges and opportunities involved in each of these fields are the focus of this paper. The authors identify factors that contribute to knowledge translation failures.