Organizational Information Systems Research Articles

Digitalization accounting information system and servitization in public sector organizations - moderating effect of recoverable slack

Digitalization accounting information system and servitization in public sector organizations - moderating effect of recoverable slack

Justification Models of Organizational and Technical Support of Measures to Create Information Protection System of Informatization Objects

The relevance of the article is due to the need to protect information at all stages of creating an information system in the absence of appropriate organizational and technical support. To justify this kind of provision, mathematical models are needed that take into account the conditions and the random nature of the implementation of heterogeneous information processing processes in time at each stage, threats to its security and protection from these threats. The article discusses approaches to the development of such models based on the apparatus of flow theory and the theory of composite Petri ‒Markov networks, the possibilities of which for modeling the processes under study have not been previously considered. The purpose of the article. To reveal the content of issues related to the justification of organizational and technical support for information protection at the stages of creating an information system, to show the need and ways to quantify threats to its security and protection from these threats. For this purpose, the methods of functional and structural analysis, probability theory and flow theory were applied. In the course of solving the scientific problem, the relevance of substantiating the organizational and technical support of information protection at the stages of creating information systems is shown, descriptive models of its processing processes are developed, time diagrams of threat scenarios are given in the absence of protection measures and in the conditions of using preventive organizational and technical measures, indicators and analytical ratios for their calculation are proposed. The scientific novelty of the article consists in the fact that for the first time it examines the issues of organizational and technical support for information protection at the stages of creating an information system, examines the theoretical aspects of quantifying threats to its security and protection from these threats based on flow theory and prospects for applying the theory of composite Petri-Markov networks. Significance (theoretical). The conditions for the implementation of the studied processes and the possibility of applying the theory of flows and the apparatus of composite Petri–Markov networks for their modeling are established. Significance (practical). The results obtained in the work can be used to justify the organizational and technical provision of information protection at the stages of creating information systems of various organizations (both state and non-state), for which the implementation of threats at these stages may lead to damage to their activities.

Promoting health information system in guiding decisions for improving performance: an intervention study at the Research Institute of Ophthalmology, Giza, Egypt.

This study aims to design and test a platform of key performance indicators (KPIs) and indices emphasizing achievements and improvement and helping decision-making. An operations research study was designed to analyze data from the Hospital Management Information System (HMIS) from July 2017 to June 2018 at the Research Institute of Ophthalmology (RIO), Giza, Egypt. The HMIS data were submitted to reform covering parameters in service delivery and corresponding indicators and indices. Data were grouped into four themes: human resources and outpatient, inpatient, and surgical operations. A total of 14 performance indicators were deployed to four specific indices and total performance indices and applied to six teams of ophthalmologists at RIO. The decision matrices were deliberated to demonstrate achievements and provide recommendations for subsequent improvements. Throughout 1 year, six teams of ophthalmologists (n = 222) at RIO provided the following services: outpatient (n = 116,043), inpatient (n = 8,081), and surgical operations (n = 9,174). Teams 2, 1, and 6 were the top teams in the total performance index. Team 4 had plunges in the outpatient index, and Team 5 faced limitations in the inpatient index. The study provided a model for upgrading the performance of the management information system (MIS) in health organizations. The KPIs and indices were used not only for documenting successful models of efficient service delivery but also as examples of limitations for further support and interventions.

Global perspectives on organizational information systems issues: An enigma in search of a theoretical framework

Information Systems (IS) research paradigms, models and findings are largely developed in the context of the United States and Western Europe and thus are largely applicable to the Western world and have limited relevance elsewhere. One area of IS research interest to both practitioners and academics is the elicitation of organizational/management issues related to the use of information technology (IT). The US-based Society for Information Management conducts an annual survey on these issues, but its findings are limited to the US. Given the current ethnocentric approach, the World IT Project, among other topics, examined the organizational IS issues in 37 countries and found that, as expected, the organizational IS issues varied widely from one organization to another and from one country to another. To better understand the nature of these issues and their driving factors, we have developed a multitiered theoretical framework to unravel these factors. This framework comprises three layers: an outer layer with three national-level factors, a middle layer with two macro-IT factors, and an inner layer with three organizational-level factors. Furthermore, 17 propositions are supported by the World IT Project data and secondary data. Such a framework has been long overdue and offers both practitioners and researchers value in understanding the global IS landscape.

Effectiveness of using Balanced Scorecard in Management Accounting: Meta-analysis

This study aims to evaluate the effectiveness of the use of Balanced Scorecard (BSC) in management accounting through a meta-analysis approach. The Balanced Scorecard is a strategic tool used to measure a company's performance from various perspectives, including finance, customers, internal business processes, and learning and growth. This meta-analysis integrates the results of previous research to provide a comprehensive picture of how BSC affects managerial and organizational performance. The results show that the implementation of BSC significantly contributes to increasing management effectiveness, especially in aligning the company's strategy with operational goals, improving the quality of decision-making, and strengthening managerial accountability with an effect size value of 1,042 (high effect size category). Nonetheless, this study also identifies several factors that can affect the successful implementation of BSC, such as organizational culture, management commitment, and information system quality. These findings have important implications for practitioners and academics in evaluating the benefits and challenges of BSC in the context of management accounting.

Framework for Assessing the Performance of Hierarchical Organizations in Adoption Of higher Education Information System

Adopting and successfully implementing information systems in higher education is essential to improve administrative processes and communication and support academic activities. However, the hierarchical nature of these organizations poses unique challenges that need to be addressed for the effective adoption of information systems. This study proposes a framework for assessing the performance of hierarchical organizations in effectively implementing information systems in universities. This framework provided a structured approach to assessing the performance of hierarchical organizations in the adoption of information system success in higher education institutions. This framework considered the various dimensions influencing the successful adoption of information systems in hierarchical organizations. This dimension includes leadership support, communication channels, organizational culture, and resource allocation. This study aimed to provide a structured approach for evaluating and adopting information systems at various levels of the organizational hierarchy. A structural equation model using a quantitative method and Smart Partial Least Square are utilized for data analysis. Using a population of 121 respondents, data was collected using a questionnaire instrument used the Google Form link Banten Province higher education leadership level. Secondary data was obtained using documentation studies and literature studies. The limitations of this study are limited by a small sample size, making it challenging to generalize findings to a broader population of higher education institutions. Further, organizational culture plays a vital role in the adoption of technology. The framework may need to sufficiently address the influence of cultural factors on the acceptance and performance of information systems within hierarchical organizations. The research results show that by leveraging this framework, institutions can enhance their information system adoption processes and ultimately improve their effectiveness in utilizing information systems for academic and administrative purposes.

Estimation and determinants of direct hospitalisation cost for coronary heart disease in a low-middle-income country: evidence from a nationwide study in Iranian hospitals

BackgroundCoronary heart disease (CHD) is the most prevalent type of cardiovascular disease in Iran. This study aims to investigate the estimation and determinants of direct hospitalisation cost for patients with...

Effectiveness of SunPlus as an Accounting Information System in SDAC East Indonesia Union Conference Using DeLone & Mclean Information System Success Model

Faith-based organizations play a pivotal role in society, necessitating robust information management systems for efficient functioning. This study examines the effectiveness of SunPlus, an accounting information system, within the context of the Seventh-day Adventist Church (SDAC), utilizing the Delone & McLean information system success model. The SDAC is a global faith-based organization overseeing numerous institutions. Data for this study was gathered through a questionnaire distributed among all SunPlus users within the SDAC East Indonesian Union Conference, which yielded responses from 80 participants. The findings highlight the significant impact of information and system quality on user usage and satisfaction, which in turn affect the overall net benefit to the organization. However, the study also reveals that service quality variables do not significantly influence usage and user satisfaction. Consequently, while SunPlus serves as an essential accounting information system, it may require additional enhancements to achieve optimal effectiveness in meeting the organization's needs. The study underscores the importance of continuous evaluation and improvement of information systems in faith-based organizations to ensure they adequately support their complex administrative and operational functions. These findings are crucial for the SDAC and similar organizations striving to enhance their information management systems for better performance and user satisfaction.

Analyzing the Impact of Economic Performance on the Interplay between Financial Management Strategies and Profitability in the Iraqi Context

Purpose - This study examines how economic performance affects financial management approaches and profitability in Iraq's construction business. This research examines how financial management strategies affect profitability and economic success. Design/Methodology/Approach—Construction project and site managers in Iraq were surveyed online for the study. Given the scope and magnitude of the research, this study's 85.3% response rate is impressive. In-depth statistical analysis was performed using Partial Least Squares Structural Equation Modelling (PLS-SEM), which examined economic performance, financial management, and profitability. Findings - The instance indicates that the lack of organization-wide integrated systems, common across enterprises, contributes to this problem. The major issue is that the organization's information systems strategy never expressly prioritizes KM-enabling schemes. Practical Implications—The study's conclusions have major practical ramifications. Iraqi enterprises should prioritize resource optimization, cost control, and strategic financial planning to improve economic performance. In addition, governments should promote building projects through incentives, subsidies, and tax policies that boost economic productivity and profitability. These policies are available here. Originality/Value—This study adds to the literature by stressing economic performance as a mediator between financial management methods and profitability in Iraq's construction sector. It examines the dynamics of this link in Iraq's building sector. With the new data, firms may improve financial performance by making informed judgments and using efficient financial management procedures.

Addressing Cybersecurity Issues in ERP Systems – Emerging Trends

Abstract The integration of emerging technologies in Enterprise Resource Planning systems has the potential to enhance security, automation, decision-making, and predictive capabilities. However, this also introduces new cybersecurity challenges, as the systems may become targets for malicious attacks or data breaches. Understanding the nexus between organizational systems, artificial intelligence (AI), and cyber-security requirements, offers new insights for the modern business environment. Our study begins with an exploration of recent cases of AI-enhanced cybersecurity tools implemented within organizational information systems, as these currently stand. This research landscape is our starting point for an analysis of the impact of these tools on different types of systems, of the cyber risks reported in recent literature, and the configuration of cyber-security solutions tailored after current vulnerabilities of the business environment. We also identify trends and gaps in the existing research that suggest possible new topics for further investigation.

Viable System Model (VSM): A New Approach to Accounting Information System Development Model

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

Modeling Architecture with the TOGAF Framework to Support the Smart Village in Indonesia

In an agricultural nation like Indonesia, where villages are one of the key regions for economic growth, Jatisura Village in the Cikedung district of Indramayu has the potential to grow into a smart village. This is because Rosalia Food MSMEs (Micro, Small, and Medium Enterprises) that have sold their products to the Asian level and reputable communities like Situ Bolang as a tourist attraction both have potential in Jatisura village. Realizing smart village development is a program that requires cooperation from all parties since it is in line with the government's priority program, which is to construct Indonesia from the periphery to minimize the inequity between cities and rural areas. Therefore, a model of architecture that aligns with information technology architecture is required to implement the construction of smart villages. This study intended to build an architecture that aligns with information technology to facilitate the implementation of smart villages based on information and communication technology in Jatisura village, Indonesia's Indramayu regency. To promote digital inclusion and more excellent employment prospects, this study focuses on smart village architecture and methods leveraging ICT initiatives. The TOGAF framework was the foundation architectural concept used. The framework generated business and organizational architecture models, information system and technological architectures, and migration, implementation, and change management architectures. All these architectural models help carry out the process of constructing a smart village, enabling it to do so in a way that effectively carries out the vision and mission of the regency.

Services Integration in Tanzania e-Government Systems

The interoperability of information systems for public organizations is a significant opportunity for improved delivery of e-government services. However, the lack of e-government services integration is one of the issues preventing services from effectively reaching citizens in many developing nations, especially in this era of information technology advancement. Consequently, this paper aims to provide background information and a framework for comprehending the relevance of Tanzania's integration of e-government services. To understand the current state of the art and the prospects for system integration in government procedures, a thorough government institution Information Systems analysis was done to understand the magnitude of the problem. The survey revealed that the absence of electronic data exchange between public information systems leads to information system silos, which hinder efficiency and synergy in the provision of electronic services. A framework for e-government service integration is proposed utilizing a design science research approach to explain the possibilities of service integration in the public sector. The framework suggests harmonizing public institutions in e-government project plans, communicating e-government systems through a unified network, and establishing the e-government service catalog.

ANALYSIS OF DATA ORGANIZATION SYSTEM ARCHITECTURES OF THE SMART EUROPEAN REGION "CENTER OF EUROPE" BASED ON THE DATA LAKE TECHNOLOGICAL SOLUTION

In the contemporary landscape of digital transformation, the concept of a "smart region" emerges as a key strategy for regional development, utilizing data integration technologies to enhance the quality of life, optimize service delivery, and promote sustainable growth. The designation of the "Centre of Europe" as a smart region is justified by its strategic geographical location, encompassing Transcarpathia and adjacent areas of neighboring countries, coupled with a relatively low population density. This unique context creates compelling premises for rethinking traditional urban frameworks of smart cities on a broader scale, transforming them into a comprehensive smart region model tailored to the specific needs and opportunities of Central Europe. The rationale for implementing the "Centre of Europe" as a smart region stems from its advantageous position at the heart of the continent, which generates unprecedented opportunities for cross-border collaboration, innovation, and connectivity. The low population density of the region further highlights the potential for the adoption of advanced technological solutions capable of addressing a wide array of challenges and needs. By achieving the status of a smart region, the "Centre of Europe" aspires to become a leading example of how digital and technological innovations can be utilized to create an inclusive, efficient, and progressive regional ecosystem. Objective: The primary objective of this research is to conduct a comparative analysis of advanced data organization system architectures and their role in facilitating the transformation of the "Centre of Europe" into an intelligent European region. It also aims to explore the capabilities of utilizing data lakes for the effective management of large data sets and regional development, taking into account the unique geographical and demographic characteristics of the region. The subject of the study encompasses the architectures of big data organization systems in the smart region of the "Centre of Europe". The object of the study involves the processes of storing and processing large data within the smart region. Main characteristics: This article illuminates the main aspects of implementing big data processing technologies in the smart region of the "Centre of Europe", necessitating scalable and flexible solutions for large data storage, the use of efficient data management practices, and the integration of advanced technologies such as cloud computing, the Internet of Things (IoT), and artificial intelligence (AI) to enhance data processing and analytical capabilities. Furthermore, recommendations for regional authorities on adopting these technologies have been formulated, highlighting the importance of collaboration, support for investments in the region's digital infrastructure as key components for achieving the smart region vision. The construction of modern, high-tech data storage facilities using the Data Lake architecture enables the simultaneous use and processing of large volumes of data from various fields and sources. The authors have proposed conceptual models for forming data complexes from different functional areas of the smart region.

Hyperparameters optimization XGBoost for network intrusion detection using CSE-CIC-IDS 2018 dataset

<p>With the introduction of high-speed internet access, the demand for security and dependable networks has grown. In recent years, network attacks have gotten more complex and intense, making security a vital component of organizational information systems. Network intrusion detection systems (NIDS) have become an essential detection technology to protect data integrity and system availability against such attacks. NIDS is one of the most well-known areas of machine learning software in the security field, with machine learni ng algorithms constantly being developed to improve performance. This research focuses on detecting abnormalities in societal infiltration using the hyperparameters optimization XGBoost (HO-XGB) algorithm with the Communications Security Establishment-The Canadian Institute for Cybersecurity-Intrusion Detection System2018 (CSE-CIC-IDS2018) dataset to get the best potential results. When compared to typical machine learning methods published in the literature, HO-XGB outperforms them. The study shows that XGBoost outperforms other detection algorithms. We refined the HO-XGB model's hyperparameters, which included learning_rate, subsample, max_leaves, max_depth, gamma, colsample_bytree, min_child_weight, n_estimators, max_depth, and reg_alpha. The experimental findings reveal that HO-XGB1 outperforms multiple parameter settings for intrusion detection, effectively optimizing XGBoost's hyperparameters.</p>

Faktor-Faktor Yang Mempengaruhi Kinerja Organisasi Bawaslu Republik Indonesia

This research examines the factors that influence the performance of Bawaslu RI, namely using organizational culture variables, change management and information system success. This research uses descriptive analysis and the Structural Equation Modeling (SEM)-Lisrel statistical method. Data was collected from questionnaires distributed and returned from 325 Bawaslu members in Indonesia as respondents. The results of the study show that organizational culture, change management and the success of information systems have a positive and significant effect on the performance of Bawaslu RI.

Challenges in the adoption of sustainability information systems: A study on green IS in organizations

Economic, social and ecological sustainability presents one of the greatest challenges of our society. As a result, there is growing pressure on a variety of organizations to implement sustainability programs, such as inclusion training related to social sustainability, cost management programs related to economic sustainability, and perhaps most importantly, green (information) systems related to environmental sustainability. Not only is multi-faceted sustainability most beneficial to organizations at large, but also there are several categorical thresholds that organizations must meet in order to be certified. For these reasons, companies are increasingly adopting information systems (IS) for sustainability in their operations. Specifically, programs designed to influence employee motivation, attitudes, beliefs, and behaviors are gaining attention. While there is a long tradition of research on technology adoption, such sustainability systems harbor several new phenomena, both with respect to individual and organizational adoption. Therefore, in this study, we explore the challenges of adopting sustainability systems in organizational contexts. Using activity theory and innovation diffusion theory, and with technology adoption theory as the backdrop of our investigation, we conduct a qualitative field study in four small- and medium- sized companies. Using both theory-guided deductive and inductive interpretation phases, we illuminate adoption challenges through combined intersections of adoption stages (knowledge, persuasion, decision, implementation, and confirmation) and activity domains (subject, instrument, object, community, rules). We then shed light on the severity and importance of these challenges through an expert validation study with green IS experts. In discussing the challenges in light of motivational and green IS design, we posit four dilemmas in green IS adoption that arise from tensions in the specific context of sustainability in organizations. Our findings expand existing knowledge in research on green IS, motivational IS design and sustainable behavior change interventions and yield several theoretical and practical avenues for future inquiry and endeavour.

Facilitators and Barriers to Scaling-Up Integrated Care for Arterial Hypertension and Type 2 Diabetes in Slovenia: Qualitative Study.

Arterial hypertension and type 2 diabetes are significant contributors to global non-communicable disease-related mortality. Integrated care, centred on person-centred principles, aims to enhance healthcare quality and access, especially for vulnerable populations. This study investigates integrated care for these diseases in Slovenia, providing a comprehensive analysis of facilitators and barriers influencing scalability. Qualitative methods, including focus group discussions and semi-structured interviews, were employed in line with the grounded theory approach. Participants represented various levels (micro, meso and macro), ensuring diverse perspectives. Data were collected from May 2019 to April 2020, until reaching saturation. Transcripts were analysed thematically using NVivo software. Nine categories emerged: Governance, Health financing, Organisation of healthcare, Health workforce, Patients, Community links, Collaboration/Communication, Pharmaceuticals, and Health information systems. Some of identified barriers were political inertia and underutilisation of research findings in practice; outdated health financing system; accessibility challenges, especially for vulnerable populations; healthcare workforce knowledge and burnout; patients' complex role in accepting and managing their conditions; collaboration within healthcare teams; and fragmentation of health information systems. Peer support and telemedicine were the only two potential solutions identified. This study offers a comprehensive evaluation of integrated care for hypertension and type 2 diabetes in Slovenia, featuring insights into facilitators and barriers. These findings have implications for policy and practice. Monitoring integrated care progress, refining strategies, and enhancing care quality for patients with these two diseases should be priorities in Slovenia.

Optimization of Accounting information System in Public Sector for Sustainable Risk Management Under Big Data Analytics. Does forensic Accountants’ Skill Generate Differences?

Abstract This article sets its sight to allot an intelligible picture of how to optimize accounting information system (AIS) in public sector organization (PSO) for sustainable risk management (SRM) under the big data analytics (BDA) and offers in-depth understandings concerning to the role of forensic accountants’ skill (FAS) on these aforementioned interconnections. The structural equation modeling (SEM) and multi-group SEM were wielded to testify the hypothesized model rested on cross-sectional data formulated by a closed-ended questionnaire survey distributed to convenience and snowball sample of 683 respondents in PSOs. All the proffered hypotheses in the theoretical model were authenticated by the soundly statistical evidences. The observations of the current study also generated the numerous practical implications for the practitioners in organizational management and policymakers in building up the strategies and promulgating rules in relation to digital initiatives adoption, accounting practices and risk management toward sustainable development within PSOs.

Development of fishery information system for production processes organization

The article substantiates the relevance of developing a software product that carries out the digitalization of the country’s fisheries management processes. The use of general scientific methods of structural analysis, synthesis, and formalization allowed us to develop a formal model of the subject area. Such a model became the basis for using object-oriented programming methods to obtain a full-fledged multi-user information system. Graphic images of screens of mobile and web-oriented versions of the system with a description of the functionality of user categories are presented. The developed information system allows to systematize and unify fishery processes, provide state control of the industry, and attract monetary investments into the industry.