scholarly journals Examining the Research on Business Information-Entropy Correlation in the Accounting Process of Organizations

Entropy ◽  
2021 ◽  
Vol 23 (11) ◽  
pp. 1493
Author(s):  
Emilio Abad-Segura ◽  
Mariana-Daniela González-Zamar ◽  
Massimo Squillante
Keyword(s):  
Information Entropy ◽  
Scientific Productivity ◽  
Accounting Conservatism ◽  
Future Research ◽  
Corporate Diversification ◽  
Business Organizations ◽  
Business Information ◽  
Entropy Information ◽  
Economic Collapse ◽  
Income Accounting

Open business organizations, where information flows, is shared, and exchanged, are more prepared to adapt and survive chaos, uncertainty, and entropy, so they will be more predisposed to change management. The aim of this study is to analyze research trends at the international level on business information–entropy correlation in the accounting process of organizations. Mathematical and statistical techniques were applied to 980 articles during the period 1974–2020, obtaining results on the scientific productivity of the driving agents of this topic: authors, research institutions, countries/territories, and journals. Five lines of research were identified during the period analyzed, which mainly study information theory, maximum entropy, information entropy, decision-making, and enthalpy. Future research should focus on analyzing the evolution of this topic, which forms new thematic axes related to bitcoin market efficiency, business hierarchy information, business model evaluation systems, catastrophic economic collapse, corporate diversification, CSR reports affecting accounting conservatism, economic income accounting, and information loss. Currently, the research presents an upward trend, which allows a growing interest in the subject to be deduced in the academic and scientific community worldwide.

The implementation of SysTrust principles and criteria for assuring reliability of AIS: empirical study

2019 ◽  
Vol 27 (3) ◽  
pp. 461-491 ◽  
Author(s):  
Ahmed H. Al-Dmour ◽  
Masam Abood ◽  
Hani H. Al-Dmour
Keyword(s):  
Developing Country ◽  
Internal Control ◽  
Control Method ◽  
Current Status ◽  
Primary Data ◽  
Future Research ◽  
Business Organizations ◽  
Mena Region ◽  
Content Type ◽  
Control Approach

Purpose This study aims at investigating the extent of SysTrust’s framework (principles and criteria) as an internal control approach for assuring the reliability of accounting information system (AIS) were being implemented in Jordanian business organizations. Design/methodology/approach The study is based on primary data collected through a structured questionnaire from 239 out of 328 shareholdings companies. The survey units were the shareholding companies in Jordan, and the single key respondents approach was adopted. The extents of SysTrust principles were also measured. Previously validated instruments were used where required. The data were analysed using t-test and ANOVA. Findings The results indicated that the extent of SysTrust being implemented could be considered to be moderate at this stage. This implies that there are some variations among business organizations in terms of their level of implementing of SysTrust principles and criteria. The results also showed that the extent of SysTrust principles being implemented was varied among business organizations based on their business sector. However, there were not found varied due to their size of business and a length of time in business (experience). Research limitations/implications This study is only conducted in Jordan as a developing country. Although Jordan is a valid indicator of prevalent factors in the wider MENA region and developing countries, the lack of external validity of this research means that any generalization of the research findings should be made with caution. Future research can be orientated to other national and cultural settings and compared with the results of this study. Practical implications The study provides evidence of the need for management to recognize the importance of the implementation of SysTrust principles and criteria as an internal control for assuring the reliability of AIS within their organizations and be aware which of these principles are appropriate to their size and industry sector. Originality/value The findings would be valuable for academic researchers, managers and professional accounting to acquire a better undemanding of the current status of the implementation of the SysTrust principles (i.e., availability, security, integrity processing, confidentiality, and privacy) as an internal control method for assuring the reliability of AIS by testing the phenomenon in Jordan as a developing country.

Towards a Taxonomy of Information Systems: Or Does Anyone Need a Taxi?

1992 ◽  
Vol 7 (1) ◽  
pp. 30-36 ◽  
Author(s):  
David J. Grimshaw
Keyword(s):  
Information Systems ◽  
Research Effort ◽  
Three Dimensional ◽  
Future Research ◽  
Dimensional Approach ◽  
Business Information Systems ◽  
One Dimensional ◽  
Business Information ◽  
Integrated Taxonomy ◽  
The One

Many academic and practical traditions have been brought to bear upon the field of business information systems in an attempt to understand a rapidly changing subject. The insights provided by traditional disciplines to an essentially multi-disciplinary subject is essential and very healthy. However, there is a danger of proliferating many different, overlapping frameworks of information systems. There is a need to review the frameworks and suggest a way of integrating several approaches. The future research effort depends upon a consistent set of data being available and discussed. This paper reviews previous frameworks used to promote the understanding and discussion of information systems. The one-dimensional approach is rejected in favour of a three-dimensional approach built around three basic questions characterized as the three Ts. What tasks does the information system have to perform? What technology can best deliver the systems? In what timeframe are we operating? The paper concludes by suggesting an integrated taxonomy, based on the three Ts as the basis for future research and discussion.

Data Warehousing for Decision Support

2011 ◽  
pp. 124-133
Author(s):  
John Wang ◽  
James Yao ◽  
Qiyang Chen
Keyword(s):  
Decision Support ◽  
Data Warehousing ◽  
Business Environment ◽  
External Information ◽  
Business Organizations ◽  
Negative Effects ◽  
Business Information ◽  
Business Opportunities ◽  
High Level ◽  
Business Complexity

Today’s business environment is dynamic and uncertain. Competition among business organizations is becoming more intensified and globalized. These business organizations’ demand for both internal and external information is growing rapidly. This rapidly growing demand to analyze business information has quickly led to the emergence of data warehousing (Finnegan, Murphy, & O’Riordan, 1999). The strategic use of information from data warehousing assures the solution of the negative effects of many of the challenges facing organizations (Love, 1996). When the data warehousing technologies are well positioned and properly implemented, they can assist organizations in reducing business complexity, discovering ways to leverage information for new sources of competitive advantage, realizing business opportunities, and providing a high level of information readiness to respond quickly and decisively under conditions of uncertainty (Love; Park, 1997).

scholarly journals A Survey of Information Entropy Metrics for Complex Networks

Entropy ◽  
2020 ◽  
Vol 22 (12) ◽  
pp. 1417
Author(s):  
Yamila M. Omar ◽  
Peter Plapper
Keyword(s):  
Probability Distribution ◽  
Literature Review ◽  
Complex Networks ◽  
Information Entropy ◽  
Future Research ◽  
Wide Range ◽  
Growing Body ◽  
Narrative Literature ◽  
Narrative Literature Review ◽  
Further Development

Information entropy metrics have been applied to a wide range of problems that were abstracted as complex networks. This growing body of research is scattered in multiple disciplines, which makes it difficult to identify available metrics and understand the context in which they are applicable. In this work, a narrative literature review of information entropy metrics for complex networks is conducted following the PRISMA guidelines. Existing entropy metrics are classified according to three different criteria: whether the metric provides a property of the graph or a graph component (such as the nodes), the chosen probability distribution, and the types of complex networks to which the metrics are applicable. Consequently, this work identifies the areas in need for further development aiming to guide future research efforts.

Electronic Payment Systems Evaluation

2012 ◽  
Vol 3 (1) ◽  
pp. 66-80 ◽  
Author(s):  
Derek Peterson ◽  
Caroline Howard
Keyword(s):  
Historical Data ◽  
Future Research ◽  
Electronic Payment ◽  
Business Organizations ◽  
Payment Systems ◽  
Organizational Survival ◽  
Global Marketplace ◽  
Internet Service ◽  
Alternative Measures

As e-commerce is increasingly critical to organizational survival in the 21st century global marketplace, business organizations are challenged with selecting the best payment alternatives to meet both their requirements and the needs of their customers. This paper develops and validates a performance-based tool, the Electronic Payment Efficacy Quotient (EPEQ), designed to assist merchants in selecting the appropriate EPS and measuring effectiveness. The research aims at addressing the need for EPS research to aid merchant selection and use of EPS. The paper presents the case study of a single source Internet Service Provider (ISP), which was analyzed to determine merchant’s needs regarding EPS and develop measures. Historical data was then used to determine and test the validity of the most effective alternative measures. The paper concludes with recommendations for future research to assist in optimizing merchant use of EPS.

scholarly journals Investigating digital sustainability: A retrospective bibliometric analysis of literature leading to future research directions

First Monday ◽  
2021 ◽  
Author(s):  
Gagan Deep Sharma ◽  
Dimitrios Reppas ◽  
Glenn Muschert ◽  
Vijay Pereira
Keyword(s):  
Information Systems ◽  
Bibliometric Analysis ◽  
Future Research ◽  
Economic Aspects ◽  
Research Directions ◽  
Business Information Systems ◽  
The Core ◽  
Business Information ◽  
Future Research Directions ◽  
Over Time

This paper provides a bibliometric analysis of the digital sustainability literature from four angles: economics, management/business, information systems/IT, and sociology/communication. The core contribution is to map the development of the literature in digital sustainability over time and across various clusters. Through VOSviewer analysis, we identify the main keywords used by the literature; the countries from which most of the literature is emerging; the most influential authors working in the field; and, their impacts by observing their citations and networks. Moreover, through CitNetExplorer analysis, we track the development of the field over time, i.e., identify key publications and divide those into clusters. The analysis finds a much more developed coverage of digital sustainability in the scholarship of management/business and therefore reveals a clear need for greater exploration of the sociological and economic aspects of digital sustainability. We argue that more robust collaboration patterns should be established among all four considered disciplines to achieve progress in digital sustainability. We envisage that digital sustainability as a field of study will mature as publications and ideas will become consolidated. Such integration strengthens the evolution of the field and topics across all four considered disciplines.

scholarly journals The Literature Review of Platform Economy

2020 ◽  
Vol 2020 ◽  
pp. 1-7
Author(s):  
Chen Xue ◽  
Wuxu Tian ◽  
Xiaotao Zhao
Keyword(s):  
Historical Context ◽  
Future Research ◽  
The Internet ◽  
Business Organizations ◽  
Global Business ◽  
New Ideas ◽  
Future Research Directions ◽  
Evaluation Mechanism ◽  
The Internet Of Things ◽  
Platform Economy

Since the 1990s, the increasing development of digital-driven technologies such as the Internet, cloud computing, big data, and the Internet of Things and the popularization of computers and mobile electronic devices have accelerated the evolution of global business organizations, thus making a new form of business organization, platform economy. As the most important form of industrial organization in the new economic era, the development of the platform has received extensive attention from the academia. Through literature analysis and inductive deduction, this paper reviews the connotation of platform economy, the historical context of development, the competition and monopoly (differentiation) of multilateral platforms, the evaluation mechanism of platform, antimonopoly governance, and research methods, and provides theoretical references and new ideas for future research directions.

A model for business responses to global challenges and sustainable development

2019 ◽  
Vol 16 (2) ◽  
pp. 199-224 ◽  
Author(s):  
Busaya Virakul ◽  
Darlene F. Russ-Eft
Keyword(s):  
Sustainable Development ◽  
Organizational Performance ◽  
Business Strategy ◽  
Research Work ◽  
Field Research ◽  
Future Research ◽  
Organizational Sustainability ◽  
Business Organizations ◽  
Content Type ◽  
Global Challenges

Purpose This study aims to validate a model of organizational performance embedding corporate social responsibility (CSR), corporate governance (CG) and sustainability concepts at a strategic level. The model has been created in response to two significant global influences: global challenges and sustainable development (SD). Design/methodology/approach To validate the model created, executives from 10 of Thailand’s leading companies that have received CSR, CG, or sustainability awards during 2010-2015 were asked to complete a questionnaire and were later interviewed. Findings The findings indicate the appropriateness of the model in addressing the two significant global influences and highlight the critical issues in its implementation. Research limitations/implications Types of interviewees who are information sources, organization’s features such as size and industry and culture, appear to be critical factors in affecting the research findings and in limiting the interpretation and applications of the research model. All of those limitations have been explained in the research paper so that future research could be improved. Practical implications The model presents additional knowledge in relation to SD, business strategy, organizational performance and organizational sustainability. It shows how businesses can participate and respond to SD by embedding CSR, CG and sustainability concepts at the strategic level. It also shows that the outcome of such an approach will help business organizations sustain their existence by balancing financial, social and environmental dimensions. Social implications Business is one of the three key players (government, business and citizens) in managing global challenges and promoting SD. A business sector contains huge valuable resources (e.g. physical; financial; human; technology) for development capabilities. Therefore, this research shows a model which helps business organizations understand their significant role in SD. Originality/value Due to increased human population, climate change and deterioration of natural resources, social thinkers all around the world have been warning the seriousness of global challenges and the importance of SD. However, not many studies combine and connect the key concepts of global challenges, SD, CSR, CG and sustainability, all together to address the important role of business organizations. This research answers/gives such overall picture through a field research work for validation.

Third World Femenist Perspectives on Information Technology

2011 ◽  
pp. 1166-1171
Author(s):  
Lynette Kvasny ◽  
Jing Chong
Keyword(s):  
Information Technology ◽  
Black Women ◽  
Race And Ethnicity ◽  
Third World ◽  
Empirical Studies ◽  
Future Research ◽  
Business Organizations ◽  
Representation Of Women ◽  
Third World Feminism ◽  
Feminist Epistemologies

Historically, information systems (IS) researchers have conducted empirical studies of gender and information technology (IT) in business organizations. These studies cover a wide range of topics such as the under-representation of women in the IT workforce (von Hellens, Nielsen, & Trauth, 2001) and the educational pipeline, which prepares women for careers in computer-related fields (Camp, 1997; Symonds, 1999). IS researchers have generally embraced an essentialist approach to examine gender differences in the adoption and use of IT (Gefen & Straub, 1997; Venkatesh & Morris, 2000), career selection (Joshi & Kuhn, 2001; Nielsen, von Hellens, Greenhill, & Pringle, 1998), employment experiences (Gallivan, 2003; Sumner & Niederman, 2002; Sumner & Werner, 2001), and employment outcomes (Baroudi & Igbaria, 1997). More recently, however, researchers have adopted anti-essentialist stances and extended IS gender studies to include individual differences among women (Trauth, 2002; Trauth, Quesenberry, & Morgan, 2004), as well as race and ethnicity (Kvasny & Trauth, 2002; Tapia & Kvasny, 2004; Tapia, Kvasny, & Trauth, 2004). In this growing body of scholarship, a few researchers have argued persuasively for the inclusion of feminist epistemologies in IS research (Adam & Richardson, 2001; Henwood, 2000; Kvasny, Greenhill, & Trauth, 2005). These proponents contend that feminist epistemologies provide theoretical and methodological insights for studying gender as a complex and multidimensional construct for understanding the use, management, and regulation of IT in multiple domains such as business organizations, households, reproductive health, built environments, and the military (MacKenzie & Wacjman, 1991; Ormrod, 1994). Feminist scholars have also called for research that considers not only gender, but also the intersection of racial, ethnic, and class identities (Kvasny, forthcoming). In this article, we adopt a third world feminist perspective to examine perceptions of IT held by black women in Kenya and the U.S. In what follows, we defining third world feminism, especially as it relates to women in the African Diaspora. Next, we discuss our research methodology, which consists of interviews with women in both settings. We conclude by presenting our findings and implications for future research.

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