• Korean Management Science Review
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• v.14 no.2
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• pp.199-223
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• 1997

This paper represents an exploratory effort to test empirically the contingent relationships between the contextual variables, such as user task characteristics and personality, and the information characteristics of Accounting Information Systems (AIS), and to prove the effects of influence factors on the increase of personal office productivity. In this study, it was suggested that personal office productivity is influenced by the fit between the contextual variables and the information dimensions of ALS. It was also proved that influence factors have a positive effect on the increase of personal office productivity.

• Asia-Pacific Journal of Business Venturing and Entrepreneurship
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• v.3 no.4
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• pp.43-57
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• 2008

This study investigates the ethical standards of treasurers in the defense industry and explores ways to improve them in order to contribute to businesses' ethical managements. Also, this research examines how the ethical standards of the treasures have an influence on accounting transparency and accounting fraud. This paper deals with two fields, namely, ethical judgment and ethics in different cultures. The former focuses on actions that can occur in various ethical situations of accounting area. The latter shows that the development level of certified accountants’ ethical thinking depends on cultural difference.

• Journal of Convergence for Information Technology
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• v.10 no.5
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• pp.8-15
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• 2020

Due to the advance of artificial intelligence, wide use of RPA(Robotic Process Automation) became inevitable. The purpose of this study is to seek cost management optimization based on RPA which has automatic collection of cost information, timeliness and flexibility. The cost management system based on RPA will be able to optimize and improve the cost management process through the cross-system of cost information recognition and the cloud platform. Following the review of previous researches on the benefit of the RPA-related technology along with the investigation on the problems of current cost management system, this study will suggest a way to adopt RPA to optimize cost management system for the implement of strategic management accounting to support management decision making.

• The Journal of Asian Finance, Economics and Business
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• v.7 no.4
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• pp.41-50
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• 2020

The paper aims to investigate auditors, auditing firms and other external factors that affect quality of information technology audit in Vietnam. We conducted 2 types of data collections including direct and on survey. For direct survey, we sent directly to auditors at the training classes organized by State Securities Exchanges Commission. An online survey was established and Google doc link was provided to the Big4 and non-Big4 auditors. We received 138 survey responses in that 90 auditors came from Big4 and 48 auditors from non-Big4 firms. The data are analyzed using a factor analysis and compare means approaches to illustrate the potential IT audit quality factors and identify differences between two groups of auditors. The results show that independence and accounting knowledge and audit skills are the most important factors. And since external auditors perform many assurance services, the independence is critical. The result also shows that the auditors need to have enough competent and professional skills when conducting an audit, especially within an IT environment that requires high quality. The findings suggest a similar pattern of two groups in the context of Vietnam and some factors of auditors and auditing firms appear to have a statistically significant impact on quality of IT audit.

• The Journal of Asian Finance, Economics and Business
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• v.7 no.10
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• pp.51-61
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• 2020

The study aims to compare whether using Earnings Response Coefficient (ERC) is better than using the new concept of Accounting Earnings Response Coefficient (AERC) in determining the earnings quality response coefficient value. Also, the study seeks to explain the effect of company characteristics and corporate governance on AERC through voluntary disclosure and information asymmetry. Research samples include 69 manufacturing companies listed on the Indonesian Stock Exchange over the period 2014-2017. The data come from annual reports, stock market prices, CSPI, EPS, stock returns and market returns. The research model is tested using the structural equation model (SEM) with partial least square (PLS). The results showed the value of the earnings response coefficient produced by AERC and ERC was different. Earnings quality resulting from AERC regression by adding CFO values better reflects the actual earnings quality. These results are consistent with the concept built from the proposition about earnings quality at AERC, that quality earnings are informative accounting earnings. The theoretical findings of this study provide an explanation that operational cash flow plays a role in evaluating earnings quality, while providing reinforcement that the ERC regression model fails to detect stock market reactions to information relevant to the aggregated values of accounting earnings.

• The Journal of Asian Finance, Economics and Business
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• v.8 no.3
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• pp.855-863
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• 2021

This study explores the role of the Accounting Information System (AIS) in mediating the relationship between internal control and the performance of employees. This study examines whether internal control would influence the performance of employees and whether the AIS would impact the performance of employees in Jordan's industrial small and medium-sized enterprises (SMEs). Internal control is expected to impact employee performance. The survey questionnaire was used to gather data. A random sampling approach was used to survey the respondents. A total of 270 questionnaires were distributed; only 203, with a 75% response rate, were available. The data was analyzed using AMOS and SPSS. The result from the analyses provides support for the hypothesis that AIS mediates the relationship between internal control and the performance of the employee. Specifically, this study found evidence that internal control yielded a strong positive relationship with employee performance and a positive relationship with AIS. The study also found that AIS had a positive relationship with the performance of the employee. In brief, internal control has major effects on employee performance. Also, the AIS mediates the relationship between internal control and the performance of the employee. The result of this research found that in the relationship between internal control and employee performance, AIS plays an important role.

• The Journal of Asian Finance, Economics and Business
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• v.7 no.12
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• pp.795-807
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• 2020

The more liquid the capital market, the more attractive it will be for investors to place their money in the capital market. Therefore, the purpose of this study is to investigate the factors that influence stock liquidity of manufacturing sector companies listed on the stock exchange in Indonesia. The independent variables used in this study are forward-looking information disclosure, institutional ownership, foreign ownership, and board activity with information asymmetry as an intervening variable and stock liquidity as the dependent variable. The population of this study is manufacturing sector companies listed on the Indonesian stock exchange (IDX). Samples are selected based on the random sampling method, and the number of samples is calculated based on the Slovin formula. The sample was 59 manufacturers, and data was annual reports (for 2 years) and stock transactions from 2016 to 2017. The results of the study showed that forward-looking information disclosure had a significant effect on information asymmetry. Information asymmetry and foreign ownership have a significant impact on stock liquidity, whereas information asymmetry mediates the relationship between forward-looking disclosures and stock liquidity. Furthermore, the accuracy of information about the certainty of business activity both now and in the future can instill confidence in stakeholders in interacting and cooperating.

• Proceedings of the IEEK Conference
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• 2002.07c
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• pp.1944-1947
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• 2002

The importance of security in WLAN(Wireless LAN) service is very critical, so IEEE organization has made the IEEE 802.1x standard. The IEEE 802.1x standard uses the EAP as authentication protocol which requires AAA(Authentication, authorization, and Accounting) server for authentication & accounting. for the reliable and scalable AAA service, the Diameter protocol has more advanced characteristics than existing radius protocol. So the Diameter protocol can be used for WLAN service provider who has large scale WLAN system and a large number of subscriber. This paper proposes the design of Diameter AAA server for the authentication and accounting of WLAN system which is adopting IEEE 802.1x standard.

• The Journal of Asian Finance, Economics and Business
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• v.7 no.12
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• pp.267-274
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• 2020

The focus of this study is to investigate the mediating role of online market orientation on information capital readiness-business performance relationship. The construct of information capital readiness is rarely researched. The readiness here refers to the availability of information capital needed to support strategy execution. As quantitative research, this study employs the partial least squares structural equation modeling (PLS-SEM) to test the hypotheses. Data was collected using questionnaires from the owners/managers of the micro, small, and medium-sized enterprises (MSMEs) in the East Java Province, Indonesia. As many as 433 respondents had participated. The result indicates that information capital readiness directly and positively affects business performance. Further analysis reveals that online market orientation partially mediates information capital readiness-business performance relationship. In conclusion, this study suggests that the owners/managers of the MSMEs should improve their information capital readiness to support online market orientation strategy so that it can improve their business performance. This is the first study that brings together the issues of information capital readiness and online market orientation as the antecedents of business performance in the Indonesian MSMEs research setting. The mediating role of online market orientation is rarely explored in previous studies.

• Journal of the Korea Institute of Information and Communication Engineering
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• v.18 no.4
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• pp.861-866
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• 2014

The scale of national research and development work is expanded gradually and grows bigger, so necessity of building system rises to guarantee more objective and fairer selection of business and clarity of budget administration according to active progress of convergence between study territories. In the study, standard frame work is suggested for information connection between dissimilarities, and based on this work; the study considers the system for information connection of digital budget accounting system handling budget and accounting of national finance and national science technology knowledge information system that is in charge of result administration and result evaluation of national research and development work, so suggests application plan of standard frame work connected with information solving current state and problems for connection.