Budget Adjustments and Spending Patterns: A Transaction-Cycle View

2017 ◽  
Vol 32 (1) ◽  
pp. 19-43
Author(s):  
Akhilesh Chandra ◽  
Nirup M. Menon ◽  
Birendra K. (Barry) Mishra
Keyword(s):  
Human Resources ◽  
Value Chain ◽  
Business Processes ◽  
Accounting Information ◽  
Theory And Practice ◽  
Archival Data ◽  
Proof Of Concept ◽  
Resource Assignment ◽  
Accounting Information Systems ◽  
Spending Patterns

ABSTRACT Organizational- and departmental-level budgeting suffer from various shortcomings, such as asymmetric ratcheting. In this regard, we theorize, and propose, budgeting at the transaction-cycle level for effective budget designs. The transaction-cycle level budget requires management justification for resource assignment to business processes, often spanning multiple departments. The transaction-cycle typology consists of five cycles: production, expenditure, financial, revenue, and human-resources. In order to distinguish among transaction cycles, we use their relative positions within the value chain and technology content in their business processes. As a proof-of-concept, we develop theoretical arguments for asymmetric ratcheting in operating budgets at the transaction-cycle level in hospitals, and empirically examine this phenomenon using longitudinal archival data. Our hypotheses examine budgetary responses to overspending and underspending variances in operating budgets for fixed and variable costs. Our findings suggest that a transaction cycle's position in the value chain and its technology content play a role in determining asymmetric ratcheting during budgeting. We discuss our contributions from the perspectives of theory and practice of accounting, budgeting, and accounting information systems.

EVALUASI ATAS PENGENDALIAN SISTEM INFORMASI AKUNTANSI PENJUALAN PADA PT PENGELOLA PUSAT PERDAGANGAN CARINGIN UNTUK MENGUKUR EFEKTIVITAS DAN EFISIENSI PENGELOLAAN PENDAPATAN LISTRIK

2018 ◽  
Vol 1 (2) ◽  
pp. 1-10
Author(s):  
Nano Suyatna
Keyword(s):  
Human Resources ◽  
Human Error ◽  
Accounting Information ◽  
Good Control ◽  
Accounting Information System ◽  
Accounting Information Systems ◽  
Payment Methods ◽  
Reasonable Cost ◽  
Financial Transactions ◽  
A Company

In an effort to improve electricity services to customers, there needs to be a balance between the supply of electricity and revenue. Payment methods made by the Perusahaan Listrik Negara (PLN) use Postpaid and Prepaid methods. Because services with postpaid methods better meet customer satisfaction, this method is chosen. Sales Accounting Information System is an information technology-based accounting application to support financial transactions in a company to run faster, more precisely and accurately at a reasonable cost. In its operation, it takes competent human resources to not be a source of problems (human error) and adequate infrastructure. To overcome the obstacles that will arise, whether triggered by the application or by the human resources themselves, it is necessary to control both aspects. Based on this research it shows that the application  of  Sales Accounting Information Systems and existing human resources is sufficiently supportive  and  reliable  in  supporting the creation of good control as it is proven that the level of acceptance of sales targets is realized effectively and efficiently.    

Pengembangan Sistem Informasi Siklus Pendapatan pada PT XYZ (Pendekatan Studi Kasus)

2014 ◽  
Vol 5 (1) ◽  
pp. 12-19
Author(s):  
Yohannes Kurniawan ◽  
Janastasha Christie Parapaga
Keyword(s):  
Information System ◽  
Information Systems ◽  
Business Processes ◽  
Design Method ◽  
Accounting Information ◽  
Accounting Information System ◽  
Accounting Information Systems ◽  
Analysis And Design ◽  
Research Goal ◽  
Revenue Cycle

The research goal is to identify and analyze the need of accounting information system related to the revenue cycle at PT XYZ. This paper designing the useful of accounting information systems to support the current business processes, especially on the revenue cycle process. The design method is an Object Oriented Analysis and Design (OOAD) which refers to the modeling and design requirements discipline. And the result achieved by analysis and design of accounting information systems can support current activities of the revenue cycle, especially for the documentation and store of transaction data, and generate reports in accordance with company requirements. Conclusions derived from the analysis and design is the implementation of a webbased application that can help PT XYZ to do the work in different places, such as marketing office, head office and especially at the exhibition. Index Terms - Accounting Information System, revenue cycle, OOAD 

scholarly journals Adapting to Crisis: Accounting Information Systems during the Weimar Hyperinflation

2020 ◽  
Vol 94 (3) ◽  
pp. 593-625
Author(s):  
Sebastian Hoffmann ◽  
Stephen P. Walker
Keyword(s):  
Twentieth Century ◽  
Information Systems ◽  
Human Resources ◽  
Financial Reporting ◽  
Accounting Information ◽  
Accounting Systems ◽  
Accounting Information Systems ◽  
The Face ◽  
Managerial Reporting

German corporations are characterized as having been adaptable in the face of numerous traumatizing events during the twentieth century. This article explores how firms adapted their accounting information systems during the hyperinflation of the 1920s. It suggests that responses to the crisis focused on system elements identified as key to continuing operations. Initially, firms amended selling and purchasing arrangements, modified financial reporting, and shifted managerial reporting to nonmonetary information. As inflation accelerated, human resources were diverted to maintaining critical functions, especially those related to remunerating labor. While some elements of accounting systems fell into disrepair, there were also examples of innovation.

The REA Modeling Approach to Teaching Accounting Information Systems

2003 ◽  
Vol 18 (4) ◽  
pp. 427-441 ◽  
Author(s):  
William E. McCarthy
Keyword(s):  
Information Systems ◽  
Business Process ◽  
Value Chain ◽  
Accounting Information ◽  
The United States ◽  
Mirror Image ◽  
Accounting Systems ◽  
Business Policy ◽  
Accounting Information Systems ◽  
Economic Agents

The REA model was first conceptualized in a paper for the 1982 The Accounting Review as a framework for building accounting systems in a shared data environment, both within enterprises and between enterprises. The model's core feature was an object pattern consisting of two mirror-image constellations that represented semantically the input and output components of a business process. The REA acronym derives from that pattern's structure, which consisted of economic Resources, economic Events, and economic Agents. Simultaneous with its research publication, REA began to be used as a framework for teaching accounting information systems (AIS), originally at Michigan State University and then gradually at other colleges and universities. In its extended form, the REA model integrates the teaching of accounting transaction structures, commitment and business policy specification, business process engineering, and enterprise value chain construction. As of 2003, REA modeling is used in a variety of AIS courses and featured in a variety of AIS textbooks, both in the United States and internationally.

scholarly journals Pengaruh Kompetensi Karyawan, Motivasi Kerja, Dan Kepuasan Kerja Terhadap Kinerja Sistem Informasi Akuntansi Di LPD

2019 ◽  
Vol 28 (2) ◽  
pp. 1580
Author(s):  
Wayan Putra Valentino Anggara ◽  
I Ketut Yadnyana
Keyword(s):  
Job Satisfaction ◽  
Information Systems ◽  
Human Resources ◽  
Work Motivation ◽  
Linear Regression Analysis ◽  
Accounting Information ◽  
Sampling Technique ◽  
Multiple Linear Regression Analysis ◽  
Accounting Information Systems ◽  
Employee Competencies

More practical data processing through the application of SIA with application programs, but the level of knowledge of human resources in the field of information technology is still limited. In general, the problems of the LPD in Tegallalang District are caused by a lack of quality human resources. The research objective was to determine the effect of employee competency, work motivation, and job satisfaction on the performance of accounting information systems in the LPD of Tegallalang District. The study population included LPD in Tegallalang District, which numbered 43 LPD. The sampling technique used in this study is a saturated sample technique. The hypothesis was tested using multiple linear regression analysis. The results showed that the influence of employee competency, work motivation, and job satisfaction had a positive and significant effect on the performance of accounting information systems. Keywords: Performance of accounting information systems, employee competencies, work motivation, job satisfaction.

scholarly journals Evaluasi Sistem Informasi Akuntansi Pembelian dan Persediaan Bahan Baku pada PT Sumber Bahagia Metalindo

2012 ◽  
Vol 3 (1) ◽  
pp. 149
Author(s):  
Siti Elda Hiererra ◽  
Efrizon Efrizon ◽  
Yun Yun ◽  
Eka Yuliany
Keyword(s):  
Information System ◽  
Data Analysis ◽  
Business Processes ◽  
Raw Materials ◽  
Accounting Information ◽  
Control Process ◽  
System Control ◽  
Sufficient Information ◽  
Literature Study ◽  
Accounting Information Systems

The research objective was to evaluate, learn and analyze whether the company’s business processes in accounting information systems of purchases and inventory of raw materials implemented in the company run as expected; to find out whether the accounting information system of purchasing and inventory of raw materials is well integrated, and to provide recommendations and suggestions to improve the weaknesses in the system for the company’s assets can be well cared for. Several methodologies are implemented in this research, which are literature study, field study, such as: interviews, observation, checklists, and documentation review followed by data analysis. Audit is implemented using audit around the computer. The results obtained are in the form of data analysis presented as problem findings, the impacts and recommendations for remedial action. It can be concluded from the results of this study that PT. Sumber Bahagia Metalindo owns sufficient information system control, but still there are some weaknesses to be improved in order to improve control process to the better objective.

scholarly journals The Effect of Human Resources Competencies and Internal Controlling System on the Quality of Accounting Information System and Their Impacts to the Quality of Financial Reporting

2021 ◽  
Vol 6 (5) ◽  
pp. 31
Author(s):  
Martina Melissa Loudoe ◽  
Fardinal Fardinal
Keyword(s):  
Information Systems ◽  
Human Resources ◽  
Financial Reporting ◽  
Accounting Information ◽  
Partial Least Square ◽  
Provincial Government ◽  
Least Square ◽  
Accounting Information Systems ◽  
Quality Of Accounting Information

This study aims to determine the effect of human resources competencies and internal controlling systems on the quality of accounting information systems and to deter-mine the quality of financial reporting. This study is a quantitative study with primary data obtained from 105 respondents from the finance/administration/budget division of the DKI Jakarta Provincial Government SKPD who collected 52 SKPD. Partial Least Square is used as an analytical tool in this study.The results showed that the competence of human resources and internal controlling systems directly have a significant effect on the quality of accounting information systems and the quality of accounting information systems have a significant effect on the quality of financial reporting.

The Impact of Self-Efficacy on Accountants' Behavioral Intention to Adopt and Use Accounting Information Systems

2019 ◽  
Vol 34 (3) ◽  
pp. 31-46
Author(s):  
Adel A. Alamin ◽  
Carla L. Wilkin ◽  
William Yeoh ◽  
Matthew Warren
Keyword(s):  
Behavioral Intention ◽  
Financial Management ◽  
Self Efficacy ◽  
Business Processes ◽  
Decision Aids ◽  
Accounting Information ◽  
Accounting Information Systems ◽  
Intention To Adopt ◽  
Use Of Technology ◽  
The Impact

ABSTRACT Digitalization increasingly affects the accounting profession as it engages with pervasive technologically enabled systems that support business processes and financial management. Given these systems commonly result in less than voluntary use, mandating compliance is challenging. In this context, it is important to understand the attitudes of prospective users, as their negativity may waste resources through ambivalence, frustration, and under-use. Our study of Libyan accountants shows that in adopting a mandated technologically enabled accounting information system, they were influenced by a range of perceptional, dispositional, and environmental factors. By combining components of the unified theory of acceptance and use of technology with institutional theory, results show that 63.4 percent of the variance regarding behavioral intention is attributable to self-efficacy, effort expectancy, coercive, and mimetic pressures. Our findings confirming the significance of self- efficacy and disconfirming experience support calls to consider the influence of self-efficacy upon the use of restrictive decision aids.

scholarly journals Faktor-Faktor Yang Mempengaruhi Implementasi Sistem Informasi Akuntansi Berbasis Komputer Pada Kantor Pelayanan Pajak Pratama Mataram Timur

2020 ◽  
Vol 9 (1) ◽  
pp. 1-11
Author(s):  
Ayu Mikarsih ◽  
Sofiati Wardah ◽  
Surahman Hidayat
Keyword(s):  
Information Systems ◽  
Human Resources ◽  
Accounting Information ◽  
Secondary Data ◽  
Ease Of Use ◽  
Perceived Usefulness ◽  
Perceived Ease Of Use ◽  
Sample Collection ◽  
Accounting Information System ◽  
Accounting Information Systems

This study aims to determine the effect of infrastructure, human resources, perceived usefulness costs, and perceived ease of use on the Computerized Accounting Information System at KPP East Mataram. This type of research used in this research is associative research. Data collection techniques in this study used a questionnaire. The sample collection technique used is the nonprobability sampling method. The types of data in this study are primary and secondary data. The results of this study indicate that the variables of infrastructure, human resources, and perceived usefulness do not affect the implementation of computer-based accounting information systems, while the cost and perceived convenience significantly influence the implementation of computerized accounting information systems.

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