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In order to improve based on financial shared services, enterprises can better promote the establishment, deepening, and optimal development of their own management accounting informatization. This paper introduces BPM system, analyzes the process perception accounting information system of business process management, and verifies that process per...
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... It verifies the process and management acquisition for the finance and accounting department. It optimizes the scheme for policy execution Mallillin, & Mallillin, (2019) authenticity in a standard manner as to responsibilities for both the constituents, accounting, and finance department (Li, & Fang, 2022). On the other hand, the accounting and finance resources in bridging the gap is necessary in the school climate and culture in the government Higher Education Institution. ...
... It assesses and aims at the target execution of the policy and measurement (Naim, 2022, pp. [1][2][3][4][5][6][7][8][9][10][11][12][13][14][15][16][17]. ...
The paper investigates the execution policy for the finance and accounting department as a basis in the implementation and acquisition management. It aims to answer the extent of policy execution for both finance and accounting in the implementation and acquisition management in fund flow arrangement, finance and accounting policy procedure, budgeting system, safeguard over assets, and contract management. Quantitative research design is employed in the study. It gathers and quantifies the data for statistical treatment on the measure of the variables. Likewise, purposive sampling is employed in the selection of the sample population in the study. It all gathers the necessary respondents under the jurisdiction of the Vice-President Comptrollership such as Planning and Budget Department, Accounting, Supplies etc. The study comprised Eighteen (18) respondents only. Results show that fund flow arrangement establishes a policy that is capable of the transaction process in handling and promptness of the policy and execution of the acquisition, show policy and procedures describes finance and accounting retention record to support the documents of the process, show budgeting system is being followed upon request of budget in advance or after fact among the respondents, show safeguard over assets have the procedures and policies that are adequate to safeguard and to protect the assets in place for the accounting and finance integrity from any waste, fraud, and abuse which is identified for the accounting and financial execution process, and show that contract management indicates the procedures and policies for acquisition implementation and execution and is being maintained for both the accounting and finance for all the acquisition in the organization.
... decisions based on economic and mathematical methods and models. The problems of low efficiency in the processes of managing the financial resources of enterprises are related to the fragmentation and imperfection of the mathematical apparatus and tools used in practice, as well as methods of work incentives [7][8][9][10]. Attempts to create a full-fledged comprehensive system of management of financial flows, including a progressive system of incentives for employees and payments to the development fund of the enterprise, as well as effective mechanisms for managing financial resources based on the developed methodology of economic and mathematical modeling of management processes for developing medical organizations, are present in the following works [11,12]. ...
... Similarly, for the other columns of line 24 in Table 6. Here, the enterprise profit presented in row 25, column 3 of Table 6 is determined by subtracting the total production cost from the sales target (line 2, column 3 of Table 6) (see row 20, column 3 of Table 6), i.e., 9 million USD = 12 million USD -3 million USD (see formula (9) of economic and mathematical model (4)- (12). ...
This paper presents an analysis of existing methods and models designed to solve the problem of planning the distribution of financial flows in the operational management cycle of the enterprise; it also offers tools for process management of enterprise financial flows based on the method of dynamic programming, which allows for determining the optimal combination of factors affecting the financial flow of the enterprise, taking into account existing restrictions on changes in the influencing parameters of the model. The current study develops an innovative model that maximizes the economic efficiency of investment in the sale of food products through retail chains and the practical implementation of the developed model based on the data from the financial reports of LLC "Kraft Heinz Vostok". The theoretical and methodological basis of the research includes the works of Russian and foreign experts in the fields of methodology of economic and mathematical modeling and decision-making, dynamic programming, system analysis, information approach to the analysis of systems, process management of enterprise financial flows, and human resource management. The author's methodology makes it possible to increase the company's profitability in key clients and categories in the range of 4 to 6 million dollars and to increase the return on investment by 10–17%. The scientifically innovative aim is to develop a toolkit for process management of enterprise financial flows, characterized by a systematic combination of methods of dynamic programming, social financial technologies, and economic evaluation of investments, which allows for the creation of mechanisms for managing the development of enterprises of all organizational and legal forms and the development of model projects of decision support systems with the prospects of their incorporation into existing information and analytical systems.
Doi: 10.28991/ESJ-2023-07-03-017
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... The results showed that if SMEs focus on the information quality, system quality, user satisfaction, and use of the accounting information system, the success of the accounting information system positively affects the efficiency of the planning process. Li and Fang (2022) introduced the business process management system, analyzed the accounting information system based on business process management, and stated that process perception can support accounting information system research with the help of case studies. According to the study, with the continuous development of economy and technology, it was stated that the business process should be constantly optimized, and finance personnel should master more information technology knowledge. ...
One of the main tasks of the accounting information systems is to provide information users at all levels with reliable and easy-to-understand information to be used in planning and auditing activities at the required time and place. Changing conditions lead accounting information systems to renew and contribute more to business management. In this study, the article studies related to the accounting information system in the world under this subject were examined with the bibliometric analysis method, and the 20 most cited and the most recent 40 studies among these studies were evaluated in terms of subject, method, and result. Within the scope of the study, it is seen that the most publications were made in 2020, according to the results of the searches carried out on the subject of “accounting information system” in the Web of Science database between 1985 and 2022. When the examined publications were evaluated in terms of countries, it was determined that the only country that exceeded the limit of 100 publications was the USA, which was far ahead of other countries in the number of citations of these publications. In the distribution of the reviewed publications by universities, Iowa State University from the USA is at the top of the list with seven publications. Among the authors, it was revealed that Diane J. Janvrin had the highest number of publications with 7 articles. Finally, by including the 20 most cited studies and the 40most recent studies, their methods and results, a map of the most used publications from the past to the present has been made, and it has been tried to reveal which topics and their results are currently discussed.
... An information system (IS) or IT tool that supports financial and accounting data collecting, storage, and processing for management to make decisions is referred to as an AIS (Setiawan, Dewianawati, Sutikno, & Nuraeni, 2022). In Financial firms , the AIS promotes coordination across diverse units of function, and literature has revealed the necessity for IT support in business processes (Li & Fang, 2022). In other words, financial firms require the adoption of AIS in order to achieve higher levels of competence and efficiency. ...
The advent of cloud accounting is a relatively recent development that has had a significant impact on the operation of financial companies. Within this framework, there is a paucity of information regarding the elements that may influence the adoption of cloud accounting information systems. This study builds an effect model based on the information system success theory, and then experimentally evaluates it with data from 391 employees working in Jordanian financial organizations using structural equation modeling (SEM). The results of these tests are presented. It was discovered that concepts such as perceived utility, information quality, system quality, and service quality had an effect on the adoption of cloud accounting information systems. Growing Science Ltd. All rights reserved. 2 2 20 ©
... The results showed that if SMEs focus on the information quality, system quality, user satisfaction, and use of the accounting information system, the success of the accounting information system positively affects the efficiency of the planning process. Li and Fang (2022) introduced the business process management system, analyzed the accounting information system based on business process management, and stated that process perception can support accounting information system research with the help of case studies. According to the study, with the continuous development of economy and technology, it was stated that the business process should be constantly optimized, and finance personnel should master more information technology knowledge. ...
With the rapid development of information technology, the Internet of Things (IoT) and big data have gradually become the core tools of modern enterprise management and decision-making. This study explores the application and potential value of IoT and big data in the field of enterprise assets and accounting. Through strategic questionnaire design and multi-channel data collection, a corresponding data model is constructed, and the effectiveness of the model is further verified. The results show that these technologies can not only improve the management efficiency of enterprises, but also provide more accurate and timely data support for corporate decision-making. However, in practical applications, enterprises also need to face data integrity, technology updates, and a host of other challenges. This study not only provides enterprises with an opportunity to gain an in-depth understanding of these technologies, but also provides valuable implications for future research and applications.
Our world and the issue of its public administration are transforming the form of
complex digitization. The ensuing changes are also affecting processes within public
administration organizations and include the modernization of documentation
management. The question remains as to how document management can
be effectively set up for modern public administration. As such, the research
objective of the present paper is the design of documentation management and the
audit trail to ensure the effectiveness of public administration. From fulfilling this
goal, we can hypothetically expect a significant simplification and streamlining of
documentation management, which will provide, among other things, information
sufficient for conducting auditing activities and ensuring the effectiveness of
the public administration system – the audit trail. Analytical testing is used to
meet this objective, where documentation processing intervals were measured
on a selected sample of 284 documents in the field of public administration
organizations. The sample included directives, work procedures, forms, and
operating rules that constitute controlled documentation. The conclusions of
this research have primarily yielded a schematic workflow of documentation
management in public administration. The proposed documentation management
workflow will specifically enable public administration to increase efficiency,
consistently implement the audit trail, and increase computerization, which will
contribute holistically to the development of public administration.
The purpose of the study is to conduct a study of the methods of strategic management of business processes in a company. The effective functioning of an enterprise depends on the implementation of a set of business processes, their integrity and consistency. Actual challenges of our time and cardinal shifts form a request for more intensive use of strategic methods of business process management. The scientific novelty lies in the development of a methodology for the strategic management of enterprise business processes, which is based on a matrix model and the capabilities of modern software and algorithmic tools, in particular, ORG-Master. Based on the results, the content and objectives of strategic business process management are indicated; the functionality of software and algorithmic tools for the strategic management of business processes is considered; special attention is paid to the features of the matrix method of strategic business process management.
