Information Systems Competencies Research Articles

The Influence of Internal Control Systems, Accounting Information Systems and Human Resources Competencies on the Quality of Financial Reports

The purpose of this study was to demonstrate the impact of internal control systems, accounting information systems, and employee skills on the quality of financial reporting in a tulangan county cooperative. This research method adopts quantitative method. All stables in the fortified area were the population in this study, and the sampling technique used intentional sampling. Meanwhile, he received a sample of 60 respondents. The use of data in raw form was achievied by distributing questionnaires directly to officers or managing directors in the tulangan district. In this study the method multiple linear regression analysis was used with the help of the SPSS 26 program. The results of this study show that : the internal control system has a significant impact on financial quality information with a significant value of 0,000. Accounting information systems have a significant impact on financial quality of information with a significant score of 0,004. And with a significant value of 0,005, the competence of personnel has a significant effect and is significant on the quality of financial reporting.

Influential Article Review - What Are the Information System Competencies That Managers Must Have? Advancement of Public Administration Degree Program

This paper examines information technology. We present insights from a highly influential paper. Here are the highlights from this paper: This paper analyzes the competences required by executives to manage information system, and consequently, the competences that must define the information system subjects in non-technical degrees, degrees, such as Public Administration or Business Management. This work reviews the literature about business managers’ competences on Information Technologies (IT) and compares the theory with the traditional body of knowledge about information systems taught at business schools. By analyzing the executives’ function, their role in the information system management, and, above, all the importance of their decisions in the effective integration of IT in business processes, this work proposes specific development in seven knowledge areas that facilitate the acquisition of these types of executive competences. For our overseas readers, we then present the insights from this paper in Spanish, French, Portuguese, and German.

Understanding the career dynamics of IT professionals in digital transformation times: a systematic review of career anchors studies

The concept of career anchors has long been a reference model to guide Human Resources Management (HRM) practices within the information technology (IT) discipline. However, as the digital transformation phenomenon grows increasingly disruptive, the misalignment of human resources is becoming more apparent as IT professionals are faced with mixed job demands requiring multidisciplinary skillsets. Along with the lack of workforce diversity and high turnover rates, these HRM challenges are impacting career dynamics and talent management practices. A systematic literature review of 20 empirical studies reveals three broad themes: debunking the dual-ladder construct of traditionally opposing technical and management career paths, fostering a diverse workforce through a variety of demographic profiles, and understanding the response strategies of IT professionals. While career anchors proved to be a useful model, it falls short in the context of the current structural changes of professional career choices and talent requirements, which requires a more diverse and dynamic model. This finding leads to a new research agenda emphasizing the study of Business Technology Management (BTM). This new concept refers to an emerging transdisciplinary profession, uniting Project Management (PM), Information Systems (IS) and IT competencies within a common body of knowledge for leading digital transformation projects.

Accounting Information System Competencies of Accountants as Predictors of Job Performance in Higher Educational Institutions in Rivers State, Nigeria

This study examines accounting information system competencies of accountants as predictors of their job role performance in higher educational institutions in Rivers State, Nigeria. Three specific purposes, two research questions and one hypothesis guided the study. A descriptive survey research design was adopted for the study. The population of the study consists of 102 accountants and 62 assistant bursars from six public High Education Institutions (HEIs) in Rivers State. Only 96 accountants willing to respond to the questionnaire and the entire assistant bursars were used as the sample of the study. Judgmental sampling technique was used to select the participants. Two questionnaires designed based on four – points rating scales, one to assess the accountants' AIS competencies and the other to assess their job roles performance were used to collect data for the study. The two instruments were face validated by two lecturers: one expert in measurement and evaluation and the other of accounting education department. The reliability of stability of the instruments were tested using test retest method with data collected from 10 secretaries of Rivers State University within an interval of one week. The data collected were correlated using Pearson Product Moment Correlation to obtain 0.76 and 0.86 for the two instruments which was converted to reliability index using Spearman Brown probability formula to obtain 0.72 and 0.82 respectively for the two instruments. Data collected for the study were analysed using mean and multiple regression analysis computed with the aid of Statistical Package for Social Sciences (SPSS) version 20.0. The findings of the study revealed that accountants AIS competences significantly predict their job roles performance. However, it was also discovered that accountants almost never collaborate with external auditors in completing auditing. Based on the findings, the following recommendations were put forward among others: accountants within Rivers State HEIs should collaborate with external auditors by using their knowledge and skills of AIS to ensure the successful completion of auditing when the need arises.

QuantumIS: A Qualia Consciousness Awareness and Information Theory Quale Approach to Reducing Strategic Decision-Making Entropy.

This paper investigates the underlying driving force in strategic decision-making. From a conceptual standpoint, few studies empirically studied the decision-maker’s intrinsic state composed of entropy and uncertainty. This study examines a mutual information theory approach integrated into a state of qualia complexity that minimizes exclusion and maximizes the interactions of the information system and its dynamic environment via logical metonymy, illusion, and epigenetics. The article questions whether decision-makers at all levels of the organization are responding from the consciousness of an objective quale from a more subjective qualia awareness in the narrow-sense perspective of individual instances of their conscious experience. To quantify this research question, we explore several hypotheses revolving around strategic information system decisions. In this research, we posit that the eigenvalues of factor analysis along with the reduction in the uncertainty coefficients of the qualia entropy will be balanced by the quale enthalpy of our information theory structural equation model of trust, flexibility, expertise, top management support, and competitive advantage performance. We operationalize the integration of the aforementioned top management support, information systems competencies, and competitive advantage performance concepts into the qualia consciousness awareness and information theory quale framework.

Refining information systems competencies: the role of big data analytics resilience in organisational learning

Information systems competencies (ISC) have been an important area of inquiry for both business managers and academicians. It is now widely believed that in order to achieve sustainable business advantages, a firm must be able to renew IS competencies. Although the literature has discussed the importance of organisational learning (OL), there is not much known about how organisational learning renews IS competencies. Less is known about big data analytics resilience in information system competencies (BDARISC) and the organisation's ability to recover from lost information. In this research, we take a step in this direction and analyse the relationship of organisational learning on IS competencies for business advantages and investigate IS infrastructure flexibility, expertise, trust relationships, business performance and big data analytics resilience.

The Impact of Functional Competencies on Firm Performance of Pharmaceutical Industry in Jordan

This study aims to clarify the impact of functional competencies on the firm performance of the Jordanianpharmaceutical manufacturing companies, by using competencies framework (marketing competencies, researchand development competencies, information system competencies, production competencies and humanresources competencies). To address these issues, a field survey of 17 pharmaceutical manufacturing companiesin Jordan was conducted with the use of structured questionnaires, data was gathered by sample consists of theJordanian pharmaceutical manufacturing companies' managers. A total of 85 questionnaires were distributed topharmaceutical manufacturing companies and 62 surveys were returned back at gross response rate of 72.94%.Various data analysis procedures were applied to test the hypothesis such as: descriptive statistics, simpleregressions, and multiple regressions. Findings showed that there is a significant impact of the functionalcompetencies on the firm performance, and explains (57.6%) of the variation in firm performance from thesample point view. Also, results showed that production competencies, research and development competencies,and marketing competencies have the most impact on the firm performance.

Executive Team Information System and Financial Reporting Competencies, and Voluntary Adoption of XBRL Reporting

The issue of determinants of voluntary XBRL adoption has drawn considerable attention from the academic community around the world. In the U.S., the voluntary XBRL adoption process evolved under the SEC-administered XBRL Voluntary Filing Program (VFP). A number of papers have attempted to study firm-specific characteristics of VFP participants. Higher innovativeness and stronger corporate governance have been found to be significant factors associated with voluntary XBRL adoption in the U.S. However, these factors do not explain the managerial interest in participating in the VFP. We extend the literature on voluntary adoption of XBRL by focusing on the characteristics of the executive team to investigate whether they are associated with the voluntary adoption of XBRL technology. Specifically, we evaluate whether executive teams (CEO, CFO, and CIO) with higher financial or information system competencies were more likely to voluntarily adopt XBRL technology by electing to participate in the VFP. We also evaluate whether financial and information system competencies within the executive team affected the quality of the XBRL-tagged filings provided under the VFP. We conjecture that higher competency levels would reduce error rates. We find that higher levels of information systems competencies were positively associated with early adoption of XBRL but, surprisingly, we find that higher levels of financial expertise were negatively associated with early adoption of XBRL. We also find that for participants in the VFP the two areas of expertise are differentially associated with XBRL filing quality. Information systems competency is negatively associated with the excessive use of extension taxonomies, errors and warning in the instance document, and reporting lag, whereas financial expertise is negatively associated with taxonomy errors and warnings. These results can be used as a guide for investigating voluntary adoption of other financial reporting technologies, voluntary XBRL filings in other jurisdictions and other voluntary disclosures such as sustainability reporting and voluntary standardized business reporting in XBRL in jurisdictions where such reporting is not mandatory. They can also be used to investigate antecedents of quality in mandatory filing regimes.

Identifying key Information Systems competencies in small firms

Rather than examine all types of organisational capability, this paper focuses on Information Systems (IS) competencies, which can be viewed as a pre-requisite for building some organisational capabilities. The paper adopts a resource-based view of firms, which is an approach that has proved very useful in the study of Information Systems as the theory focuses on ‘resources’. Important information system type resources include skills, knowledge and technology. Resources can be combined to create competencies, and Peppard & Ward (2004) outlined a total of 26 IS competencies that firms may develop. Their 26 competencies cover a broad range of activities, including strategy formulation, defining IT needs, and creating and maintaining good relationships with suppliers. Their framework was used to examine factors that influence Information Systems success in small firms. The analysis identifies a set of ten competencies that make a difference to Information Systems success in small firms.

Understanding the influence of information systems competencies on process innovation: A resource-based view

The resource based view of firms is used to explore how information system (IS) competencies affect process innovation in an organization. Data was collected through a case study of two process innovations at a healthcare firm in the United States. The findings illustrate how six IS competencies – Knowledge Management, Collaboration, Project Management, Ambidexterity, IT/Innovation Governance, Business-IS Linkages – can differentially affect the conception, development and implementation of process innovations. Implications for researchers and practitioners are drawn from these conclusions and suggestions for further research are proposed.

Information systems sourcing: examining the privatization option in USA public administration

The process and content of decision‐making on sourcing information systems (IS) is assessed. Two case histories from the USA public sector are examined in detail. We find that outsourcing IS problems, as opposed to tasks, rarely works in either private or public sectors. The findings suggest that both sectors must develop similar IS competencies before considering sourcing decisions. These include fostering relationships with senior management, bench‐marking performance, creating shared IS objectives, understanding requirements, diagnosing IS problems, evaluating in‐house versus market capabilities and, in the case of outsourcing, developing competencies in contract negotiation and post‐contract management. The major difference between public and private sector sourcing was found to be that public sector agencies faced more environmental constraints, including dictated budgets and requirements, and restrictions on civil servant salaries.