scholarly journals The Ecuadorian Banana Farms Managers’ Perceptions: Innovation as a Driver of Environmental Sustainability Practices

Agriculture ◽  
2021 ◽  
Vol 11 (3) ◽  
pp. 213
Author(s):  
Alicia Ramírez-Orellana ◽  
Daniel Ruiz-Palomo ◽  
Alfonso Rojo-Ramírez ◽  
John E. Burgos-Burgos
Keyword(s):  
Information Systems ◽  
Environmental Sustainability ◽  
Structural Equation ◽  
Equation Modeling ◽  
Environmental Practices ◽  
Sustainability Practices ◽  
Policy Incentives ◽  
The Impact ◽  
And Training

This article aims to explore the perceptions of banana farms managers towards environmental sustainability practices through the impact of innovation, adoption of information systems, and training employees through a case study in the province of El Oro (Ecuador). Furthermore, the paper assesses how farmers’ perceptions could guide public policy incentives. PLS-Structural Equation Modeling are used as the framework by which the constructs is represented within the model. The model explained 59% of the environmental sustainability practices of Ecuadorian banana farms. The results indicate that environmental sustainability practices were positively influenced mainly by training employees, innovation, and adoption of information systems. Additionally, both the adoption of information systems and training employees indirectly influenced sustainable practices through innovation as a mediator. We may conclude that in the Ecuadorian banana farms, changes in environmental practices are derived from innovation strategies as an axis of development of useful information and training employees in public policies.

The impact of IT outsourcing on information systems success

2014 ◽  
Vol 51 (3) ◽  
pp. 320-335 ◽  
Author(s):  
Narasimhaiah Gorla ◽  
Toni M. Somers
Keyword(s):  
Information Systems ◽  
It Outsourcing ◽  
Information Systems Success ◽  
The Impact

Filling in the gaps in bookkeeping and tax accounting: A comparative analysis of international and Russian practices

2021 ◽  
Vol 24 (3) ◽  
pp. 338-368
Author(s):  
Ekaterina V. OLOMSKAYA ◽  
Andrei A. AKSENT'EV
Keyword(s):  
Information Systems ◽  
Tax Planning ◽  
Accounting System ◽  
Accounting Systems ◽  
Accounting Information System ◽  
Foreign Countries ◽  
Analysis And Synthesis ◽  
The Cost ◽  
The Impact ◽  
Tax Accounting

Subject. This article explores the origination of the differences between bookkeeping and tax accounting, and their impact on decision-making. Objectives. The article aims to examine the reasons for the discrepancies between bookkeeping and tax accounting, reveal some aspects of accounting of differences from the position of their registration in a uniform accounting system or two parallel systems, if available, and determine the impact of such gaps on investment and management decisions. Methods. For the study, we used analysis and synthesis, observation, comparison, and the dialectical and data collection methods. Results. The article reveals the key features of the interaction between bookkeeping and tax accounting in Russia and foreign countries. It justifies that in today's economic realities, addressing shortcomings between these information systems is not a necessity, and shows the possible impact of differences on investment decisions. The article also graphically presents the application of cost-plus and balance-based methods of accounting for deferred taxes depending on the way information systems are organized, as well as their comparative characteristics. Conclusions and Relevance. The discrepancies between the two accounting systems provide an opportunity to assess the impact of tax planning on drawing a veil over the accounting profit. Studying the cost and balance methods, as well as the dialectic of the interaction of tax planning with the accounting information system, remain relevant. The results of the study can be useful to accounting and tax specialists, and other stakeholders who are studying the interactions of these information systems.

Impact of Information Technology Risks on Information Systems Security: A Field Study of Telecommunication Companies in Yemen

2021 ◽  
Vol 27 (1) ◽  
pp. 125-157
Author(s):  
Mohammed A. Alrubaidi ◽  
Nabil Hassan Abdo Al-Hemyari
Keyword(s):  
Information Technology ◽  
Information Systems ◽  
Structural Equation ◽  
Negative Impact ◽  
Equation Modeling ◽  
Systems Security ◽  
Telecommunication Companies ◽  
Information And Communication ◽  
Study Population ◽  
The Impact

This study aimed to assess the impact of information technology risks on security of information systems by following an analytical method based on the structural equation modeling (SEM). The study population was seven telecommunication companies in Yemen. A questionnaire was distributed to 356 participants, but only 218 forms were valid for analysis. The data was analyzed by the partial least squares (PLS). The study findings revealed that information technology risks had a negative impact on the security of information systems. The study recommended that the security of information systems should be strengthened so as to maintain the confidentiality of information, its availability and safety from risks, and to cope with speedy developments in information and communication technology.

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