Organizational Information Research Articles

How have digital technologies facilitated supply chain resilience in the COVID-19 pandemic? An exploratory case study

Supply chain resilience (SCRES) is key to preparing for, responding to, and recovering from exceptional disruptions. The purpose of this paper is to explore how the rapid advancement and deployment of digital technologies contributed to SCRES by facilitating effective responses and adaptation to the disruption caused by the COVID-19 pandemic. We begin this paper with an extensive literature review, followed by an exploratory multiple-case study of 12 internationally operating companies. We apply organizational information processing theory (OIPT) as a theoretical lens to provide valuable theoretical insights and implications for management. Our main argument is that low levels of digital maturity and digital technology usage limited the effectiveness and efficiency of SCRES by reducing the capabilities of actors (e.g., visibility, collaboration, agility) to deal with the COVID-19 pandemic. In line with the OIPT, we postulate that SCRES capabilities are positively influenced in the response and recovery phases, increasing visibility and flexibility. Moreover, deploying digital tools in the mid and long run enhances SCRES by enabling organizations to adapt to the “new normal” and prepare better for the next sudden external shock. This study is one of the first to provide in-depth empirical insights through the OIPT lens into how digital technologies helped strengthen SCRES during and beyond the acute phases of the COVID-19 pandemic.

A set of reference indicators of the management reporting system of agribusiness organizations based on ESG principles in the sustainable development circuit

The article provides a theoretical justification of approaches to the development of a methodology for reporting on sustainable development to support decision- making in the management system of agricultural organizations in the context of the implementation of the concept of «Green Economy» based on ESG principles. Integration of the principles of sustainable development into information and analytical tools within the framework of the implementation of the concept of «Green Economy» based on ESG principles is a strategic task of the domestic agro-industrial complex. Adaptation of traditional tools of strategic management accounting, such as: elements of a balanced scorecard, a strategic map, plays an important role in order to maintain the competitiveness of the domestic agricultural sector in unstable economic and political conditions. The dynamic development of economic relations has influenced the use of new methodological solutions, including in relation to the information and analytical system of agricultural organizations. In order to promptly obtain the necessary data, form and present in management accounting information about the level and dynamics of sustainable development of agro-industrial complex organizations and make important management decisions, an analytical tool is required that allows monitoring the implementation of the «Green Economy» concept based on ESG principles in terms of strategic branches of the agro-industrial complex in a short time.

Proposal for integrated organizational accounting reporting within the SDG framework

Understanding the production of organizational information within the framework of sustainability implies migrating from financial information to integrated information. Therefore, we start from analytical empirical research with a mixed approach, which allows, from the review of the organizational reports included in the database of the GRI global reporting initiative of eleven (11) organizations in Colombia, to propose an integrated accounting report. within the framework of the sustainable development goals (SDGs). The research allows us to conclude thatThe most accurate way to cover sustainability information is to complement financial information with non-financial information. Only in this way is it possible for the organization to achieve each one of the 17 sustainable development goals.

Психологическая безопасность педагога в условиях цифровой трансформации науки и образования

The article considers the issues of psychological safety of a teacher in the conditions of digital transformation of science and education. In the educational environment, the psychological security of a teacher's personality can be considered as a state of psychological social security, which ensures her professional and personal integrity as a subject of professional and pedagogical activity with the possibility of development and disclosure of resources in terms of information interaction with the social environment. The existing external circumstances caused by the digitalization of education can act as factors for reducing the psychological safety and professional confidence of a teacher in such positions as: the need to transfer, due to the requirements of information reality, previously acquired knowledge, skills, first of all, the skills of pedagogical work from a pre–digital environment to a digital one; mastering previously unused methods of conducting professional pedagogical activity; the experience of a teacher as a subject of work of new conditions of professional and pedagogical activity associated with the search for new meanings in work. The reduced level of psychological safety of teachers, due to the need to use digital technologies in professional and pedagogical activities, may be associated psychoemotionally with the presence in their own minds of some deterministic pedagogical fears: fear of information incompetence, fear of professional uselessness, fear of pedagogical failure. Difficulties of professional adaptation and psychological safety of teachers can be solved by mandatory professional development in such areas as possession of information and communication technologies, management of the adaptation process of students in the electronic information and educational environment of an educational organization, management and control of independent work of students in the information environment, etc. The use of digital educational practices and traditional models of pedagogical work mutually enrich the professional activity of a teacher and increase the psychological safety of the educational environment as a whole. The potential of psychological safety of a teacher can be considered as a key, systemic characteristic of a teacher's personality, ensuring the success and productivity of his activities, the actualization of his professional and personal resources for building a psychologically safe educational environment for education participants.

Инструментарий зеленого бюджетирования и практический опыт его использования

Russia is following the course of implementation of the Sustainable Development Goals and shaping its climate strategy. In March 2023, Russia approved the National Action Plan for the second phase of adaptation to climate change for the period until 2025. The public budget is the main tool for achieving the political goals of the government, therefore, in order to implement the public policy in the field of environmental protection and counteraction to climate change, green budgeting is being introduced. The purpose of this article is to actualize the ideas of green budgeting, systematize such budgeting tools within the framework of the general concept of green budgeting, taking into account foreign experience of their use. The author uses general scientific methods, in particular methods of analysis and synthesis of relevant scientific literature, legal information and publications of international organizations. The following conclusions are made: The public budget system is able to minimize those economic activities that are adverse for the environment by creating the possibility of tracking, analysis, evaluation and adjustment of budget expenditures using the tools of green budgeting. The latter does not require restructuring of the public finance management system; the prerequisite for its practical use is the presence of environmental care among the state national goals.

Forensic Evidences made Tamper-Proof using Block Chain

Abstract: In today's digital environment, data is essential at every level of the creative process. Every application field has to store and process data securely. Data must be impervious to manipulation because changes may be made. Data can be represented and stored in heterogeneous formats. An organization's critical information may be under threat. In an effort to alter those data, attackers take deliberate action in response to the growth in cybercrime. But it has a big impact on the forensic proof required for provenance. Therefore, as digital evidence moves through several forensic investigative stages, it is crucial to maintain its validity and provenance. This process involves passing the prepared report through several levels or intermediaries, such as a pathology lab, a doctor, a police department, etc. For the development of transparent systems with unalterable forensic evidence, block chain technology is more suitable. The movement of assets and evidence reports can be done transparently and decentralized thanks to block chain technology. In this work, a secure, Block Chain-based approach of forensic evidence storage is suggested. Anyone in the forensic chain can quickly determine if forensic evidence has been tampered with at any point. The security of the evidence is improved by implementing the storing and processing of forensic data utilizing block chains, which have excellent integrity, traceability, and immutability

Exploration Of Social Exchange Theory: Costumer Loyalty with Trust And Satisfaction As Intervening in Islamic People's Financing Banks (BPRS)

This research was at the Medan City Islamic People's Credit Bank (BPRS), which was lagging in terms of the number of customers and information technology. This study aims to determine the effect of organizational information and information technology on loyalty by using the intervening variables of satisfaction and trust. This research used correlational quantitative and Structural Equation Models (SEM). Respondents used in this study were 314 BPRS customers who are still active. The results showed that the information technology used by the BPRS did not affect loyalty where satisfaction was the intervention variable. On the other hand, organizational communication had an influence on customer loyalty with customer trust as an intervention variable

Approaches to the intellectualization of information and telecommunication networks security control in transport

The specifics of modern information and telecommunication networks in transport, as an object of information security control, are investigated. The main trends in the development of information and telecommunication network protection technologies (TNPT) have been identified. The presence of the interrelation of the main integrative properties: readiness, mobility, throughput, stealth, accessibility, manageability, which is a consequence of the convergence of information transmission and processing technologies, is noted. A new integrative property of ITCS has become the presence and characteristics of distributed system memory, which allows storing transmitted messages for a certain time. An important feature of modern TNPT is the presence of artificial intelligence, which is formed on the basis of information and algorithmic support of modern TNPT, providing flexibility of the system behavior. These trends indicate the transformation of TNPT into a supersystem, the management tasks of which are insufficiently investigated at present. The purpose of this work is to study new approaches to ensuring the safety management of modern TNPT critical infrastructure, which includes modern systems of sea and river transport, taking into account their features. The object of the study is the information security control system of modern TNPT. The subject of the study is the scientific and methodological support of the TNPT critical infrastructure control. The research objectives are to analyze existing and develop new conceptual frameworks, as well as approaches to improving the TNPT information security control system based on intellectualization methods. The analysis of the existing methodology for managing complex organizational and technical systems and information security control technologies is carried out. The concept of TNPT information security control is formalized schematically. The analysis of the existing approach to the organization of the TNPT information security control process is carried out. The tasks of control intellectualization are defined. The problem of ensuring the efficiency and reliability of the TNPT control is formulated. The main scientific tasks of the development of the TNPT information security control methodology are defined.

Concept of Organizational Information in Reducing Uncertain Information (Hoax)

Concept of Organizational Information in Reducing Uncertain Information (Hoax)

How Does the Digital Capability Advantage Affect Green Supply Chain Innovation? An Inter-Organizational Learning Perspective

Green supply chain innovation has gained significant attention from academics and practitioners due to its ability to mitigate chain liability risks, meet consumer environmental demands, and create sustainable competitive advantages. Digital technology, a valuable tool for enhancing organizational information processing capabilities, plays a crucial role in promoting successful green supply chain innovation. However, existing research has a limited understanding of how digital capability advantage influences green supply chain innovation. Therefore, based on an inter-organizational learning perspective, this study aims to explore the impact of digital capability advantage on green supply chain innovation and examine the mediating role of green supply chain learning (green supplier learning and green customer learning). The survey results from 221 Chinese manufacturing firms indicate that digital capability advantages contribute directly and positively to green supply chain innovation and also indirectly enhance it through green supplier learning and green customer learning. This study establishes the positive relationship between digital capability advantages and green supply chain innovation and highlights the mediating role of green supplier learning and green customer learning. The research conclusions not only enhance our understanding of the factors and key success paths of green supply chain innovation from a digital perspective but also provide theoretical guidance for its effective implementation in manufacturing firms.

Discovering the Sustainable Innovation Service Process of Organizational Environment, Information Sharing and Satisfaction: The Moderating Roles of Pressure

Sustainability issues have been highly impacted during the pandemic period, and issues of sustainability are receiving increasing attention and have been embedded in tourism and hospitality management. To follow customer changes and sustainability requirements, employee behavior is a significant determinant of organizations’ sustainable service innovation. Data were collected from 454 restaurant employees to confirm the proposed hypothesis and investigate the organization of sustainable service innovation processes. The results showed that organizational environments may encourage employees to engage in information sharing and satisfaction to enhance sustainable service innovation through achievement and improvement. Further, this study also asserts that pressure is a critical attribute that moderates the relationship between achievement and improvement for sustainable service innovation. Theoretical and managerial implications are also introduced and discussed.

SEAL: Integrating Program Analysis and Repository Mining

Software projects are complex technical and organizational systems involving large numbers of artifacts and developers. To understand and tame software complexity, a wide variety of program analysis techniques have been developed for bug detection, program comprehension, verification, and more. At the same time, repository mining techniques aim at obtaining insights into the inner socio-technical workings of software projects at a larger scale. While both program analysis and repository mining have been successful on their own, they are largely isolated, which leaves considerable potential for synergies untapped. We present SEAL, the first integrated approach that combines low-level program analysis with high-level repository information. SEAL maps repository information, mined from the development history of a project, onto a low-level intermediate program representation, making it available for state-of-the-art program analysis. SEAL’s integrated approach allows us to efficiently address software engineering problems that span multiple levels of abstraction, from low-level data flow to high-level organizational information. To demonstrate its merits and practicality, we use SEAL to determine which code changes modify central parts of a given software project, how authors interact (indirectly) with each other through code, and we demonstrate that putting static analysis’ results into a socio-technical context improves their expressiveness and interpretability.

Pengembangan Sistem Informasi Pariwisata Berbasis Web Dengan Pendekatan Fuzzy AHP Sebagai Fitur Utama Dalam Rekomendasi Paket Wisata di Kabupaten Badung

Badung Regency, Bali is one of the famous tourist destinations in Indonesia that offers a variety of attractive tourist attractions. However, the lack of organized information access and the deficiency in selecting travel packages that suit user preferences can be obstacles in maximizing the tourism potential in the region. This research aims to develop a web-based tourism information system with a Decision Support System (DSS) feature using the Fuzzy Analytic Hierarchy Process (AHP) method in Badung Regency, Bali. The system is developed using the SDLC development method with a waterfall approach, which functions to provide information access about tourism objects, including their names, categories, photos, and descriptions. The main feature is the DSS that assists users in selecting travel packages based on their preferences, using five criteria: price, number of attractions, duration, popularity, and rating. The system also supports multi-level access for regular users and admin users responsible for creating posts and travel packages.

Organisational culture and information security awareness of Chinese grassroots civil servants: A mediated moderation model

AbstractDigital information and data significantly improve the efficiency of government work in China. At the same time, in order to deal with information security and data leakage events, public departments have begun to pay attention to the information security awareness and behaviour of civil servants. Based on organisational culture and protection motivation theory, this study constructed a mediated moderation model to explore the influence mechanism of grassroots civil servants’ awareness of information security. This study collected 324 questionnaires from four regions of China. Results show that organisational culture has a significant positive impact on information security awareness. Professional identity has a significant positive effect on public service motivation and plays a negative moderating role in the relationship between organisational culture and information security awareness. Public service motivation mediates the moderating effect of professional identity on the relationship between organisational culture and information security awareness. The findings of this study offer practical implications and suggestions for further research.Points for practitioners The construction of organisational culture will effectively enhance the information security awareness of Chinese grassroots civil servants. Public departments should consider professional identity as an important factor when selecting grassroots civil servants engaged in information security work. In the implementation of information security management strategy planning, government departments can pay attention to and emphasise the public service motivation of grassroots civil servants.

Integrating blockchain capabilities in an omnichannel healthcare system: A dual theoretical perspective

AbstractThe COVID‐19 pandemic opened a market for omnichannel healthcare. While some patients trusted the hybrid mode of consultancy, others lacked trust in the online mode of consultancy. The purpose of the study is to understand the extent to which blockchain can influence the swift trust of stakeholders and the usage intention of omnichannel healthcare systems (OHS). We used a quantitative approach by surveying 250 patients that rendered services from OHS by drawing upon the lens of organizational information processing theory (OIPT) and swift trust theory (STT). We test the hypotheses using the PLS‐SEM technique. The results show blockchain technology can significantly affect the adoption of omnichannel healthcare by reinforcing swift trust in OHS and its continued usage.

APPLICATION OF ACCOUNTABILITY ACCOUNTING IN COMPANY WORK ASSESSMENT

The purpose of the research is to determine the application of accountability accounting, identify the factors that affect the application of accountability accounting in performance assessment at PT Nusa Palapa Gemilang Tbk. The research method used is qualitative case study on PT Nusa Palapa Gemilang Tbk. Based on the research that has been conducted by PT Nusa Palapa Gemilang Tbk, the division of duties and responsibilities by directors and managers related to the application of accountability accounting has been It is done quite well, but there is still no special handling from the company. It can be concluded that the effective implementation of accountability accounting requires the support of various factors, including organizational structure, information systems, management policies, and manager skills. External factors such as the economic environment, technological developments and government regulations greatly affect the application of accountability accounting, especially in the revenue and profit centers, greatly affect the performance assessment.

The Analysis of Key Success Factors Affecting the Satisfaction of Agricultural Organizational Information Systems

This article takes the WeChat public account of agriculture and rural areas in J Province as the research object to explore the influencing factors of satisfaction of organizational information system (IS) in agricultural sector. Firstly, new media is taken as the background, and the characteristics and communication factors of agricultural informatization are analyzed. Secondly, a user satisfaction questionnaire of the WeChat public account of agriculture and rural areas of J Province is designed based on the satisfaction theory and the success model of IS. Finally, the influencing factors of users' satisfaction with agricultural and rural WeChat public accounts are studied through questionnaire survey. The results show that the correlation coefficients among perceived value (PV), information quality (IQ), perceived usefulness (PU), and platform satisfaction are all positive, and p £ 0.01.

Formation of the Information and Psychological Security System of the Collective Security Treaty Organization

Formation of the Information and Psychological Security System of the Collective Security Treaty Organization

Accounting Mechanism to Measure the Environmental Impact of Industries in the Aburrá Valley and its Application of the General Disclosure Requirements Related to Financial Information on Sustainability (IFRS S1) and Climate-Related Disclosures (IFRS S2)

Objective: In the research work carried out, an accounting mechanism is proposed to measure the environmental impact generated by the industries that perform their economy in the Aburra Valley, and to determine what are the effects on the application of IFRS S1 General disclosure requirements related to sustainability financial information and IFRS S2 Climate-related disclosures (ISSB), in the disclosures of the financial statements, in which it seeks to incorporate sustainability information, for the analysis and interpretation of the users of the information, starting from the need to bridge the gap between accounting and the environment as an influence of the fact that environmental responsibility concerns any professional area. Theoretical framework: The research is based on the measurement of environmental impact and sustainability disclosures in financial statements. Method: The method is qualitative, surveys were made to companies located in the Aburrá valley, one industrial company was selected for each of the six municipalities evaluated. Results and Conclusions: Through the survey instrument and analysis of IFRS S1 and S2, it was possible to identify in the industries evaluated that there are no control mechanisms, opening the way to recreate indicators that allow the valuation of the economic activities of the industry and propose the creation of accounting accounts in the assets among the resources used in environmental management. Repercussions of the research: Medium and small organizations do not take into account in their financial statements recorded the economic impact associated with business activity, the implementation of indicators and information reporting in the disclosures will help users of the information to determine the administrative and economic efforts of senior management to contribute to the environment. Originality/value: This paper proposes indicators and analysis of environmental reporting in financial information in organizations.

Health Care Data Privacy Using the Slicing Technique

Abstract: Data security is essential because it protects an organization's information from fraud, hackers, and even identity theft. To safeguard the security of its information, any business that aspires to run efficiently must have a data protection plan. Data security becomes increasingly crucial as the amount of data created or stored grows. Data leaks and cyberattacks can have disastrous repercussions.