Organizational Information Systems Research Articles

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

Recent literature shows that adopting an accounting information system (AIS) can lead to better decision-making, planning, efficiency and on-time management control, and organisational functionality. However, the impact of AIS implementation on role creation in the organisation is unclear. With the digital transformation of AIS and daily advances in machine learning and other innovative technologies, it is also unclear how these changes interact with human roles in organisations and which AIS components are considered essential. This paper addresses the above issues by applying the actor-network theory to examine the impact of deep machine learning modules in predicting the human actor roles in accounting information systems in organisations. We targeted 120 human actors and examined the influence of deep machine learning modules in predicting 11 personnel and professional features of human actors, based on multivariate statistical analysis. Our findings show that two human factors (familiarity with accounting information and time spent on becoming familiar with it) are the most influential elements that can predict the human actor roles in accounting information systems in organisations. So, human and non-human actors are both essential parts of an integrated AIS that must be considered. The current literature has focused on the AIS structure with less on the interaction between human and non-human actors. One of the main contributions of this study is providing evidence that AIS heavily relies on its human and non-human actors to form a coherent and united AIS network to promote AIS management strategies. The practical implication of the results is that investing in either technology or human resources alone is not enough to achieve the best productivity and performance in organisations. Instead, there must be a balance between human and non-human actors.

The strategic impact of information systems in organisations: an empirical study

The strategic impact of information systems in organisations: an empirical study

РАЗРАБОТКА И АПРОБАЦИЯ ПРОТОТИПА ЭКСПЕРТНОЙ СИСТЕМЫ ДЛЯ ДИАГНОСТИКИ ПОДАГРЫ

Significance. Gout is a rheumatological disease that affects up to 2% of the population of the Russian Federation according to various sources. The pathogenesis of the disease is associated with a disturbance in uric acid metabolism and manifests itself in the deposition of monosodium urate crystals in various tissues of the body. Timely diagnosis and treatment of the disease can prevent the development of gout complications and disability of the patient, however, according to various sources, it takes from 44 to 8 years to diagnose gout. One possible way to improve the quality of gout diagnosis is to develop and implement an expert system for preliminary diagnosis, diagnostic techniques and consultations, and final diagnosis. The purpose of the study is to develop and test a prototype expert system for gout diagnosis. Material and methods. The study used system analysis methods, including decomposition, analysis and synthesis methods, knowledge engineering methods, including knowledge representation methods (frames, semantic networks), ontological approach, fuzzy logic, hierarchical structuring methods and effective evaluation methods, including ROC analysis. Results. A prototype expert system for gout diagnosis has been developed. The prototype consists of a knowledge base, a logical solver, and an explanation subsystem. A specialized knowledge base editor was created for the development and subsequent maintenance of the knowledge base. The knowledge base was filled using 2 information objects jointly developed with a group of experts: the nomenclature of medical concepts (495 basic and 679 synonymous concepts) and logical schemes (40 schemes) related to gout diagnosis. The structure of the knowledge base is a combination of frames and semantic networks and includes 18 objects (7 types of concepts and 11 types of relationships). A graph database is used to store the knowledge base that determines the logic of the logical solver and the explanation subsystem. The logical solver analyzes the patient's clinical data and searches the optimal path, the end points of which are the recommendations of the expert system prototype. The explanation subsystem uses this path to argue the selected solution. The prototype expert system was tested on two depersonalized samples containing 1725 patients provided by the Tyumen Healthcare Department. Conclusion. A prototype expert system has been developed to determine the preliminary diagnosis of gout, prescribe diagnostic techniques and consultations for its verification, and make a final diagnosis. The prototype includes 1174 concepts and 5,640,522 relationships. Testing of the prototype expert system with ROC-analysis showed that its sensitivity was 91.3% CI [89.1%; 93.1%], specificity was 85.4% CI [82.9%; 87.6%], and AUROC was 0.954 CI [0.944; 0.963]. Scope of application. The research results can be used to integrate the prototype expert system into the doctor’s automated workplace of a medical information system in a medical organization.

Proposal of a sensing model in an Adaptive Enterprise Architecture

Nowadays, enterprises are evolving in an interconnected ecosystem mainly characterized by turbulence. They undergo unprecedented acceleration in transformations to survive in this highly dynamic and competitive landscape. This disrupts the osmosis between the various intertwined levels of abstraction of the organisation (Strategy, Business, and Information System). Enterprise Architecture and Adaptive Enterprise Architecture, especially, are used to catalyse successive changes and to ensure scalability over time. In this context, it is compulsory for companies to sense the change proactively or reactively in early stages to respond to uncertainty. They need to build their knowledge by continuously absorbing information and data from internal and external sources. Thus, a sensing model must be devised to face enterprise needs. In this paper we propose a meta-model that formalizes the sensing capability to make smooth adaptation. We also present a model that supports adequate future enterprise architecture adoption.

Digital Twins of Organizations: A Socio-Technical View on Challenges and Opportunities for Future Research

Digital twins of organizations are software models that leverage operational and other data streams in order to dynamically monitor, analyze and improve organizational activities over time. Despite surging interest in practice, there is little research about this emerging topic. In this report, we draw from a panel discussion that has taken place at the International Conference on Business Process Management in 2021. Panelists and discussants included scholars from the information systems field, organization science, and computer science. Summarizing and integrating the variety of involved perspectives, we present a socio-technical view on this emerging phenomenon. We point to several implications for future research.

The Influence of COVID-19 on Employees’ Use of Organizational Information Systems

The Influence of COVID-19 on Employees’ Use of Organizational Information Systems

An Action Design Research Study on Responsible Innovation Teaching and Training for Information Systems Students

While information systems organizations recognize the importance of incorporating responsible innovation into their activities, they often face difficulty implementing this practice because employees lack the required knowledge and skills, particularly the capacity for reflexivity and reflection. This paper aims to accelerate responsible innovation teaching and training for information systems students to expedite the process of positive change for sustainability. Using the action design research methodology and the responsible innovation lens, we developed a workshop enabling information systems students to form measurable reflection skills. The workshop evaluation suggests that learning took place and that students are willing to adopt responsible innovation in their future workplaces. A set of design guidelines is proposed to guide further training programs to enhance students’ ability to address complex challenges responsibly. This paper answers the call for more impactful information systems research to address societal and environmental challenges and enriches the literature on sustainable social development and business practices.

Tool for supporting the migration of organizational information systems to „Zero Trust Architecture”

The paper presents basic information on the „Zero Trust Architecture” concept and a project involving a tool designed to support the migration of information systems to this architecture. Initially, the Zero Trust concept is briefly described, followed by the presentation of steps based on NSC 800-207 necessary for migrating information systems to this architecture. Subsequently, the procedure for practically using this list is outlined. Finally, the implementation of this procedure into a migration support tool is described.

Information Security Behavior in Health Information Systems: A Review of Research Trends and Antecedent Factors.

This study aims to review the literature on antecedent factors of information security related to the protection of health information systems (HISs) in the healthcare organization. We classify those factors into organizational and individual aspects. We followed the Preferred Reporting Items for Systematic Reviews and Meta-Analyses (PRISMA) framework. Academic articles were sourced from five online databases (Scopus, PubMed, IEEE, ScienceDirect, and SAGE) using keywords related to information security, behavior, and healthcare facilities. The search yielded 35 studies, in which the three most frequent individual factors were self-efficacy, perceived severity, and attitudes, while the three most frequent organizational factors were management support, cues to action, and organizational culture. Individual factors for patients and medical students are still understudied, as are the organizational factors of academic healthcare facilities. More individual factors have been found to significantly influence security behavior. Previous studies have been dominated by the security compliance behavior of clinical and non-clinical hospital staff. These research gaps highlight the theoretical implications of this study. This study provides insight for managers of healthcare facilities and governments to consider individual factors in establishing information security policies and programs for improving security behavior.

An Empirical Framework for Assessing the Digital Technologies Users’ Acceptance in Project Management

The technological advances and trends that have manifested in the direction of globalization have determined unprecedented economic expansion and exponential social development. Organizations have increasingly implemented digital technologies to face new challenges in all activities. Project management has more intensively implemented digitized technologies, such as big data, artificial intelligence, and cloud computing, taking into account the complexity of projects. This study aims to evaluate employees’ perceptions of the organizations involved in implementing the projects adopting digital technologies within the accounting and organizational information systems to digitize the project management process. The empirical study consists of a survey of 486 respondents from among project management specialists in Romania. The research uses the technology acceptance model (TAM) and structural equation modeling to assess user perceptions of digital technologies. The research results show that implementing digital technologies improves all activities in the project management process. Among the characteristics of digital technologies, customization is the most important characteristic that leads to increased efficiency and effectiveness of project management, followed by innovation. Furthermore, the perception of increasing the efficiency and effectiveness of project management exerts a significant and positive influence on the behavioral intention to use digital technologies and their actual use, leading to their easier acceptance.

Retraction Note: Structural equation model analysis of information systems in cooperative organizations: focusing the role of cooperative experience and information process mechanism

Retraction Note: Structural equation model analysis of information systems in cooperative organizations: focusing the role of cooperative experience and information process mechanism

ANALYSIS AND DESIGN OF IT PROCUREMENT COMPANY ENTERPRISE ARCHITECTURE USING TOGAF ARCHITECTURE DEVELOPMENT METHOD (CASE STUDY: PT MITRA TELEMATIKA UTAMA)

Business processes in the business world require companies to be able to manage information properly and the information needs of each interested party can be met quickly and accurately. The development of EA (Enterprise Architecture) in the company is a complex and challenging job. PT Mitra Telematika Utama has problems with accounting activities and bookkeeping activities. Planning the organizational information system architecture is a complex process, so the planning process must be managed with clear guidelines that aim to align the organization's business technology and public strategy to create maximum results for the organization. Designing an enterprise architecture model requires a framework to manage complex systems and align business with information technology that will be developed within the organization. TOGAF is a framework developed by The Open Group from 1995 to the present. TOGAF provides methods and tools used in planning, creating, designing, and managing the development and implementation of enterprise architecture. TOGAF provides a detailed method on how to build and manage and implement enterprise architecture and information systems called ADM (Architecture Development Method). TOGAF provides methods and tools used in planning, creating, designing, and managing the development and implementation of enterprise architecture. TOGAF provides a detailed method on how to build and manage and implement enterprise architecture and information systems called ADM (Architecture Development Method). TOGAF provides methods and tools used in planning, creating, designing, and managing the development and implementation of enterprise architecture. TOGAF provides a detailed method on how to build and manage and implement enterprise architecture and information systems called ADM (Architecture Development Method). So in planning the enterprise architecture, TOGAF ADM produces application architecture blueprints, business architectures, technology architectures, data architectures, and implementation roadmaps where these blueprints are useful as a reference when developing an enterprise architecture in this case at PT. Mitra Telematika Utama.

DEVELOPMENT OF NON-PROFIT ACCOUNTING INFORMATION SYSTEMS

This research is included in information system development research. The output product of this research is an Accounting Information System. The stages used in this study adapt the waterfall model from Pressman. Implementation of web-based system development using MySQL database on PHPMyAdmin. MySQL is one of the Database Management System (DBMS). The backend development of the accounting information system of this non-profit organization focuses on system logic starting from input, process and output. Input financial transactions in cash and bank as well as transactions that affect capital excluding income and costs. Automatically processes the inputted data in the report recapitulation according to the primary key that is set. Cash, bank, and capital transaction inputs are automatically recorded in the cash, bank and capital ledger, income ledger, expense ledger, income details, expense details, cash flow, and year-end reports. The output of the inputted report is a print preview to print the report by connecting to the hardware (printer). The testing procedure in this study was carried out with 2 tests, namely white-box testing, testing of the buttons on the system and black-box testing, testing of functions or processes that occur in the system. The data obtained from the results of filling out a set of instruments in the form of a questionnaire given to experts and users to assess the feasibility of the developed system. The results of the development research state that the accounting information system for non-profit organizations is feasible to be applied. This is evidenced by the results of the validation test of material experts, technology experts, and trials to users who are in the outstanding categories. The average on the material expert validation test shows the outstanding category with a score of 4.8. Technology experts show the outstanding category with a score of 4.78. Meanwhile, the trials on users belong to the very good category with a score of 4.7.

Methodology and software development for auditing information security management systems

Objectives. Classification of information systems (IS) security indicators and the creation of the method of improved software tool based on its results (in comparison with similar software tool developed earlier by the authors) for auditing information security management systems of organizations in the Republic of Belarus.Methods. During the development and improvement of the software tool using the method of systeminformation analysis and the approaches to its implementation were identified based on following capabilities: organization of questionnaires of heads of departments and services whose specialists work with IS designed to information processing not classified as state secrets or IS with limited dissemination; assessment of the level of compliance of the organization's IS information protection system with the requirements established by the legislation of the Republic of Belarus and other national regulatory legal acts; systematization of recommendations for improving the level of compliance of the organization's IS protection system with the established requirements.Results. Based on the results of the developed improved software tool approbation, it was found that the use of this tool makes it possible to reduce by 20–30 % the financing of costs for the implementation of the auditing the information security management systems of an organization.Conclusion. The developed improved software tool, compared to analogues, is characterized by reduced cost due to the following properties: ease of launch and configuration; independence from the type of operating system; the possibility of organizing both local and remote access. The developed improved software tool was tested in the branch "Long-Distance Communication Branch" of RUE "Beletelecom".

Literature Study Of Accounting Research Management Organizational Accounting

<span lang="EN-US">This study aims to reveal the development of research in accounting management science sourced from the journal Management Accounting Research volume 50-53. There are 16 articles that are used as analytical materials out of three volumes in 2021. The stages of analysis carried out include analytical, archive, case, experiment, field, framework, review, survey, and simulation. Based on these stages, this article focuses on the topic of accounting management which consists of (1) honesty in budget reporting; (2) the role of organizational culture and information systems in management strategy; (3) controlling the sustainability of the organization's activities; and (4) economic policy uncertainty and cost rigidity.</span>

THE INFLUENCE OF STRATEGIC MANAGEMENT ACCOUNTING ASPECTS ON BANK PERFORMANCE

This research purpose to develop a broad conceptualization of strategic management accounting and examine the influence of aspects of strategic management accounting on organizational performance at commercial banks and BPR in Kota Tegal. This type of research is quantitative and the data analysis uses SPSS ( Statistical Product and Service Solutions ) 25. The sampel of this research is the head of the office leadership of commercial bank and BPR in Kota Tegal. The result of this research indicate that organizational structure and organizational climate hanve a positive effect on organizational performance while organizational resources and information system have no effect on organizational performance.

A decision‐making support system module for customer segmentation and ranking

AbstractMany businesses have their own method of segmentation and of customer evaluation to help them give the appropriate managerial attention to each segment and each customer. This paper proposes a more refined and objective decision‐making support system module that allows segmentation and full ranking of customers. It offers several improvements and advantages over the state‐of‐the‐art methods. The module is based on customer criteria with quantitative values that can be extracted from the organizational information system. Customer scores are calculated objectively on the basis of measurable criteria without the need for human evaluation. The module determines the relative location of each customer within that customer's segment (for example, Platinum, Gold, Silver, and Bronze), tracks changes that occur over time, and enables a full and precise ranking of the customers according to company‐defined criteria. The module can be computerized and results can be generated quickly at any time, using up‐to‐date data. The module's design was based on feedback from a survey conducted among 39 managers and its applicability was successfully demonstrated in a real‐world case study. The decision‐makers in the organization where the case study was conducted stated that they would apply the proposed method quarterly (four times a year) instead of once a year. It was also found that the proposed method saves about 90% of the time and resources required to prepare a customer portfolio management and customer ranking compared to the subjective method that was used.

The Relationship between Organisational Culture and Management Information Systems Effectiveness

The aim of this study is to investigate the relationship between organizational culture and Management Information Systems (MIS) effectiveness in middle-sized enterprises. The study was carried out by using a structured questionnaire, which was developed based on Competing Values Model (CVM). Principal Component Analysis (PCA) was performed to identify latent factors within the organisational culture and MIS effectiveness constructs and to verify the reliability and validity of the emerging dimensions. The canonical correlation analysis revealed two underlying patterns of relationships between organization culture and the effectiveness of MIS. Firstly, the findings indicate that hierarchy bound with adhocracy, which indicates the firm's growth orientation, attribute the goal setting, objectives attainment, forecasting, accurate and timely information delivery, and creative information utilization characteristics. Secondly, the results show that externally focused culture types are associated with the stability, control, order, and rigidity qualities of the MIS aspects as represented by the internal processes and rational goal models. The results imply that since this firm is externally focus by crafting growth strategies, values most the stability and goal achievement orientation provided by MIS, in order to build its sustainable competitive advantage.

A Machine Learning Model for Predicting the Risk of Readmission in Community-Acquired Pneumonia.

Background Pneumonia is a common respiratory infection that affects all ages, with a higher rate anticipated as age increases. It is a disease that impacts patient health and the economy of the healthcare institution. Therefore, machine learning methods have been used to guide clinical judgment in disease conditions and can recognize patterns based on patient data. This study aims to develop a prediction model for the readmission risk within 30 days of patient discharge after the management of community-acquired pneumonia (CAP). Methodology Univariate and multivariate logistic regression were used to identify the statistically significant factors that are associated with the readmission of patients with CAP. Multiple machine learning models were used to predict the readmission of CAP patients within 30 days by conducting a retrospective observational study on patient data. The dataset was obtained from the Hospital Information System of a tertiary healthcare organization across Saudi Arabia. The study included all patients diagnosed with CAP from 2016 until the end of 2018. Results The collected data included 8,690 admission records related to CAP for 5,776 patients (2,965 males, 2,811 females). The results of the analysis showed that patient age, heart rate, respiratory rate, medication count, and the number of comorbidities were significantly associated with the odds of being readmitted. All other variables showed no significant effect. We ran four algorithms to create the model on our data. The decision tree gave high accuracy of 83%, while support vector machine (SVM), random forest (RF), and logistic regression provided better accuracy of 90%. However, because the dataset was unbalanced, the precision and recall for readmission were zero for all models except the decision tree with 16% and 18%, respectively. By applying the Synthetic Minority Oversampling TEchnique technique to balance the training dataset, the results did not change significantly; the highest precision achieved was 16% in the SVM model. RF achieved the highest recall with 45%, but without any advantage to this model because the accuracy was reduced to 65%. Conclusions Pneumonia is an infectious disease with major health and economic complications. We identified that less than 10% of patients were readmitted for CAP after discharge; in addition, we identified significant predictors. However, our study did not have enough data to develop a proper machine learning prediction model for the risk of readmission.

Integration Information System Program "Gancang Aron" In Banyuwangi Hospital

The government seeks to improve public services through the emergence of innovative ideas, one of which is with the "Gancang Aron" program at a hospital in Banyuwangi. This study aims to provide a particular system design integrated with the primary program system to minimize errors in the pharmacy department. This research uses a descriptive qualitative approach with case studies—data obtained through observations, interviews, and documentation. The analysis technique used is the input-process-output-based information system development. This system's development will provide optimization of services, especially in the medicine section, to avoid errors that will impact reports and decision-making. This research implies that the system design results can serve as a basis or model for the development of information systems in various organizations and a guide in making policies and decision making.