Search results for: accounting information system

Authors: Alfred Kamate Siviri, Angelus Mafikiri Tsongo, Jean Robert Kala Kamdjoug

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Digitalization and information systems well organized have been selected as relevant measures to mitigate operational risks within organizations. Unfortunately, information system comes with new threats that can cause severe damage and quick organization lockout. This study aims to measure perceived information system risks and their effects on operational risks within the microfinance institution in D.R. Congo. Also, the factors influencing the operational risk are identified, and the link between operational risk with other risks and performance is to be assessed. The study proposes a research model drawn on the combination of Resources-Based-View, dynamic capabilities, the agency theory, the Information System Security Model, and social theories of risk. Therefore, we suggest adopting a mixed methods research with the sole aim of increasing the literature that already exists on perceived operational risk assessment and its link with other risk and performance, a focus on IT risk.

Keywords: Democratic Republic Congo, information system risk, microfinance performance, operational risk

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Authors: M. Ahmadi, Sh. Damanabi, F. Sadoughi

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National Health Information System plays an important role in ensuring timely and reliable access to Health information which is essential for strategic and operational decisions that improve health, quality and effectiveness of health care. In other words, by using the National Health information system you can improve the quality of health data, information and knowledge used to support decision making at all levels and areas of the health sector. Since full identification of the components of this system for better planning and management influential factors of performance seems necessary, therefore, in this study, different attitudes towards components of this system are explored comparatively. Methods: This is a descriptive and comparative kind of study. The society includes printed and electronic documents containing components of the national health information system in three parts: input, process, and output. In this context, search for information using library resources and internet search were conducted and data analysis was expressed using comparative tables and qualitative data. Results: The findings showed that there are three different perspectives presenting the components of national health information system, Lippeveld, Sauerborn, and Bodart Model in 2000, Health Metrics Network (HMN) model from World Health Organization in 2008 and Gattini’s 2009 model. All three models outlined above in the input (resources and structure) require components of management and leadership, planning and design programs, supply of staff, software and hardware facilities, and equipment. In addition, in the ‘process’ section from three models, we pointed up the actions ensuring the quality of health information system and in output section, except Lippeveld Model, two other models consider information products, usage and distribution of information as components of the national health information system. Conclusion: The results showed that all the three models have had a brief discussion about the components of health information in input section. However, Lippeveld model has overlooked the components of national health information in process and output sections. Therefore, it seems that the health measurement model of network has a comprehensive presentation for the components of health system in all three sections-input, process, and output.

Keywords: National Health Information System, components of the NHIS, Lippeveld Model

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Authors: Yanan Wang

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It is proposed that when people give a gift they engage in 'love accounting', so that they will spend less on it if they include a written expression of love with it. This hypothesis was tested with college students (N = 308). It was found that participants who wrote a love message to accompany a Mother's Day gift budgeted less for the gift itself than control participants (Experiment 1), and this effect was replicated for a Christmas gift (Experiment 2). The amount of effort expended by the giver on preparing the love message did not account for the effect (Experiment 3). It is concluded that a gift and its accompanying love message are mentally computed as belonging to the same love account, implying that consumers’ excessive splurging on gifts might be controlled by writing a love message before gift shopping.

Keywords: expression of love, gift-giving, gift-budgeting, mental accounting

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Authors: Pimploi Tirastittam, Phutthiwat Waiyawuththanapoom, Sawanath Treesathon

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As there are several countries which import agriculture product from Thailand, those countries demand Thailand to establish the traceability system. The traceability system is the tool to reduce the risk in the supply chain in a very effective way as it will help the stakeholder in the supply chain to identify the defect point which will reduce the cost of operation in the supply chain. This research is aimed to design the traceability system for Tubtimjun roseapple for exporting to China, and it is the qualitative research. The data was collected from the expert in the tuntimjun roseapple and fruit exporting industry, and the data was used to design the traceability system. The design of the tubtimjun roseapple traceability system was followed the theory of supply chain which starts from the upstream of the supply chain to the downstream of the supply chain to support the process and condition of the exporting which included the database designing, system architecture, user interface design and information technology of the traceability system.

Keywords: design information, technology system, traceability, tubtimjun roseapple

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Authors: Dona Primasari

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This study examines the antecedent variables of Government Financial Acccounting System (SAKD) implementation and its consequence. The antecedent variables are: decentralization of decision making, adaptation, and the manager support. The consequences are satisfaction and performance officer. This research represents the empirical test which used convenience sampling technics in data collection. The data were collected from 167 officers of local government in the Regional Coordinating Agency for Development of Cross County/City Region III Central Java Province. Data analysis used Structural Equation Model (SEM) with the AMOS 18.0 program. The result of hypothesis examination indicates that six raised hypothesis are accepted and two hypothesis are rejected.

Keywords: decentralization of decision making, adaptation officer, manager support, implementation of Government Accounting Financial System (SAKD), satisfaction and performance officer

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Authors: Carol S. Binnekade, Deon Scott, Christina C. Shuttleworth, Annelien A. Van Rooyen

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Higher education institutions are constantly challenged to deliver skilled graduates into the workplace. Employers expect graduates to have the required technical knowledge as well as various pervasive skills. This also applies to accountants who need to know the technical requirements of financial reporting and be able to communicate with individuals, teams and clients at a high level. Accountants need to develop effective business conversational skills and use these skills to communicate up, down and across organizations, taking into consideration cultural and gender diversity. In addition, they need to master business writing and presentation skills. However, providing students with these skills in a distance-learning environment where interaction between students and instructors is limited, is a challenge for academics. The study on which this paper reports, forms part of a larger body of research, which explored the perceptions of accounting practitioners of the communication skills (or lack thereof) of recently qualified accounting students. Feedback (qualitative and quantitative) was obtained from various accounting practitioners in South Africa. Taking into consideration that distance learners communicate mainly with their instructors via email communication and their assignments are submitted using various word processor software, the researchers were of the opinion that the accounting graduates would be capable of communicating effectively once they entered the workplace. However, the research findings, inter alia, suggested that the accounting graduates lacked communication skills and that training was needed to differentiate between business and social communication once they entered the workplace. Recommendations on how these communication challenges may be addressed by higher education institutions are provided.

Keywords: accounting practitioners, communication skills, distance education, pervasive skills

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Authors: Parveen Kumar

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This article discusses institute information resources. Information, in its most restricted technical sense, is a sequence of symbols that can be interpreted as message information can be recorded as signs, or transmitted as signals. Information is any kind of event that affects the state of a dynamic system. Conceptually, information is the message being conveyed. This concept has numerous other meanings in different contexts. Moreover, the concept of information is closely related to notions of constraint, communication, control, data, form, instruction, knowledge, meaning, mental stimulus, pattern, perception, representation, and especially entropy.

Keywords: institutions, information institutions, information services for mission-oriented institute, pattern

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Authors: Fatma Ezzahra Kateb, Neila Boulila Taktak, Mohamed Kabir Hassan

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We examine the impact of Islamic accounting and auditing standards issued by the Accounting and Auditing Organization for Islamic Financial Institutions (AAOIFI) on the income smoothing perspective of Islamic financial institutions located in the Middle East and North Africa region between 2013 and 2018. Based on General Least square regression for panel data, we find a significant and positive relationship between intentional income smoothing and earning persistence and cash flow predictability in all models. However, we discovered that AAOIFI accounting standards (FAS) had a negative and significant effect on intentional income smoothing and earning persistence. As a result, the income smoothing efficiency is lower for IFIs that use FASs than IFIs that use IFRSs. Our findings emphasize the need for specific standards to enhance the relevance of financial reports disclosed by Islamic financial institutions.

Keywords: AAOIFI, financial reporting quality, income smoothing perspective, MENA countries

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Authors: Emin Gundogar, Aysegul Yilmaz

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Strategic performance control is a significant procedure in management. There are various methods to improve this procedure. This study introduces an information system that is developed to score performance for municipal management. The application of the system is clarified by exemplifying municipal processes.

Keywords: management information system, municipal management, performance control

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Authors: Hyeon-seoung Kim, Sang-mi Park, Sun-ju Han, Leen-seok Kang

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The visualization technology of construction information using 3D and nD modeling can satisfy the visualization needs of each construction project participant. The nD CAD system is a tool that the construction information, such as construction schedule, cost and resource utilization, are simulated by 4D, 5D and 6D object formats based on 3D object. This study developed a methodology and simulation engine for nD CAD system for construction project management. It has improved functions such as built-in schedule generation, cost simulation of changed budget and built-in resource allocation comparing with the current systems. To develop an integrated nD CAD system, this study attempts an integrated method to link 5D and 6D objects based on 4D object.

Keywords: building information modeling, visual simulation, 3D object, nD CAD augmented reality

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Authors: Cletus Agbowo

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Standard principles, rules, regulations, norms and guides are necessities in practice especially in the Economics and management information system Institute of management of and technology (IMT) Enugu a case sturdy as presented by the presenter. Without mincing words, the fundamental bottle neck of management is economics, how to select to engage merger productivity resources to achieve uncountable objectives without tears. Management information system inevitably become bound up in organizational politics because the influence access to a key resource – namely information. Economics and management information can effect who does what to whom, when, where and how in an organization. In great institutions like the Institute of Management and Technology (IMT) Enugu a case study many new information systems require changes in personnel, individual routines that can be painful for those involved and require retraining and additional effort may or may not be compensated. In a nut shell, because management information system potentially change an organization’s structure, culture, business processes, and strategy, there is often considerable resistance to them when they are introduced. The case study have many schools, departments, divisions and units which needs research on economics and management information systems. A system can be defined as a set of interrelated components and / or elements, which reacts with input to produce output. A department in an organization is a system. The researcher is faced to itemize the practical challenges encountered and solution adopted by the Institute Management and Enugu state government.

Keywords: economics, information, management, productivity, regulations

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Authors: Mariya Salihu Ingawa, Sani Suleiman Isah

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The assessment of Integrated Information System (IIS) in organisation is an important initiative to enable the Information System (IS) managers, as well as top management to understand the success status of their investment in IS integration efforts. However, without a proper assessment, an organisation will not know its IIS status, which may affect their judgment on what action should be taken onwards. Current research on IIS assessment is lacking and those related literature on IIS assessment focus more on assessing the technical aspect of IIS. It is argued that assessing technical aspect alone is inadequate since organisational and strategic aspects in IIS should also be considered. Current methods, techniques and tools used by vendors for IIS assessment also are lack of comprehensive measures to fully assess the Integrated Information System in term of technical, organisational and strategic domains. The purpose of this study is to establish critical success factors for measuring success of an Integrated Information System. These factors are used as the basis for constructing an approach to comprehensively assess IIS in an organisation. A comprehensive list of success factors for IIS assessment, established from literature, was initially presented. An expert surveys using both manual and online methods were conducted to verify the factors. Based on the factors, an instrument for IIS assessment was constructed. The results from a case study indicate that through comprehensive assessment approach, not only the level of success been known, but also reveals the contributing factors. This research contributes to the field of Information Systems specifically in the area of Integrated Information System assessment.

Keywords: integrated information system, expert surveys, organisation, assessment

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Authors: R. S. Quintal, J. L. Tesch Santos, M. D. Davis, E. C. de Santana, M. de F. Bandeira dos Santos

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The objective is to identify the contributions from the introduction of the computerized system deal within the Accounting Department of Brazilian Navy Financial Directorship and its possible effects on the budgetary and financial harvest of Brazilian Navy. The relevance lies in the fact that the management process is responsible for the continuous improvement of organizational performance through higher levels of quality in their activities. Improvements in organizational processes have direct effects on crops cost, quality, reliability, flexibility and speed. The method of study of this research is the case study. The choice of case study attended, among other demands, a need for greater flexibility to study processes related to a computerized system. The sources of evidence were used literature, documentary and direct observation. Direct observation was made by monitoring the implementation of the computerized system in the Division of Management Analysis. The main findings of the study point to the fact that the computerized system may contribute significantly to the standardization of information. There was improvement of internal processes in the division of management analysis, made possible the consolidation of a standard management and performance analysis that contribute to global homogeneity in the treatment of information essential to the process of decision making. This study has limitations related to the fact the search result be subject exclusively to the case studied, and it is impossible to generalize to other organs of government.

Keywords: process management, management control, business intelligence, Brazilian Navy

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Authors: Seyedmohammad Mousavian

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Technological advancements are becoming unprecedentedly dominant everywhere. This dominance requires drastic chTechnological advancements are becoming unprecedentedly dominant everywhere. This dominance requires drastic changes in traditional thinking, procedures, and responsibilities. Chief Financial Officers (CFOs) have long played a key role in every organization around the globe and must adapt themselves to the disruptive technology which brings positive and negative points. This paper will discuss the shift of the traditional role of CFOs from just reporting toward more innovative roles like “Storytelling”, business partnering, and strategic planning.

Keywords: accounting information system, technology, data, CFO, finance

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Authors: Rosy Makeresemese Qhosola

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South Africa has maintained the effort to uphold its guiding principles in terms of its constitution. The constitution upholds principles such as equity, social justice, peace, freedom and hope, to mention but a few. So, such principles are made to form the basis for any legislation and policies that are in place to guide all fields/departments of government. Education is one of those departments or fields and is expected to abide by such principles as outlined in their policies. Therefore, as expected education policies and legislation outline their intentions to ensure the development of students’ clear critical thinking capacity as well as their creative capacities by creating learning contexts and opportunities that accommodate the effective teaching and learning strategies, that are learner centered and are compatible with the prescripts of a democratic constitution of the country. The paper aims at exploring and analyzing the progress of conventional accounting in terms of its adherence to the effective use of principles of good teaching, as per policy expectations in South Africa. The progress is traced by comparing conventional accounting to Critical Accounting Research (CAR), where the history of accounting as intended in the curriculum of SA and CAR are highlighted. Critical Accounting Research framework is used as a lens and mode of teaching in this paper, since it can create a space for the learning of accounting that is optimal marked by the use of more learner-centred methods of teaching. The Curriculum of South Africa also emphasises the use of more learner-centred methods of teaching that encourage an active and critical approach to learning, rather than rote and uncritical learning of given truths. The study seeks to maintain that conventional accounting is in contrast with principles of good teaching as per South African policy expectations. The paper further maintains that, the possible move beyond it and the adherence to the effective use of good teaching, could be when CAR forms the basis of teaching. Data is generated through Participatory Action Research where the meetings, dialogues and discussions with the focused groups are conducted, which consists of lecturers, students, subject heads, coordinators and NGO’s as well as departmental officials. The results are analysed through Critical Discourse Analysis since it allows for the use of text by participants. The study concludes that any teacher who aspires to achieve in the teaching and learning of accounting should first meet the minimum requirements as stated in the NQF level 4, which forms the basic principles of good teaching and are in line with Critical Accounting Research.

Keywords: critical accounting research, critical discourse analysis, participatory action research, principles of good teaching

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Authors: Alireza Ghaffari, Hassan Saghi

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Project management is more complex than managing the day-to-day affairs of an organization. When the project dimensions are broad and multiple projects have to be monitored in different locations, the integrated management becomes even more complicated. One of the main concerns of project managers is the integrated project management, which is mainly rooted in the lack of accurate and accessible information from different projects in various locations. The collection of dispersed information from various parts of the network, their integration and finally the selective reporting of this information is among the goals of integrated information systems. It can help resolve the main problem, which is bridging the information gap between executives and senior managers in the organization. Therefore, the main objective of this study is to design and implement an important subset of a project management information system in order to successfully control the cost of construction projects so that its results can be used to design raw software forms and proposed relationships between different project units for the collection of necessary information.

Keywords: financial performance, cost subsystem, PMIS, project management

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Authors: Anuphan Suttimarn, Natcha Wattanaprapa, Suwaree Yordchim

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The aim of this study is to develop the online journal system using a web application to manage the journal service of Suan Sunandha Rajabhat University in order to improve the journal management of the university. The main structures of the system process consist of 1. journal content management system 2. membership system of the journal and 3. online submission or review process. The investigators developed the system based on a web application using open source OJS software and phpMyAdmin to manage a research database. The system test showed that this online system 'Online Journal System (OJS)' could shorten the time in the period of submission article to journal and helped in managing a journal procedure efficiently and accurately. The quality evaluation of Suan Sunandha Rajabhat online journal system (SSRUOJS) undertaken by experts and researchers in 5 aspects; design, usability, security, reducing time, and accuracy showed the highest average value (X=4.30) on the aspect of reducing time. Meanwhile, the system efficiency evaluation was on an excellent level (X=4.13).

Keywords: online journal system, Journal management, Information system development, OJS

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Authors: Ofoegbu Ositadinma Edward

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This research paper discusses a web based monitoring system that enables effective monitoring of fuel pump output and sales volume from distributed fuel stations under the domain of a single company/organization. The traditional method of operation by these organizations in Nigeria is non-automated and accounting for dispensed product is usually approximated and manual as there is little or no technology implemented to presently provide information relating to the state of affairs in the station both to on-ground staff and to supervisory staff that are not physically present in the station. This results in unaccountable losses in product and revenue as well as slow decision making. Remote monitoring technology as a vast research field with numerous application areas incorporating various data collation techniques and sensor networks can be applied to provide information relating to fuel pump status in distributed fuel stations reliably. Thus, the proposed system relies upon a microcontroller, keypad and pump to demonstrate the traditional fuel dispenser. A web-enabled PC with an accompanying graphic user interface (GUI) was designed using virtual basic which is connected to the microcontroller via the serial port which is to provide the web implementation.

Keywords: fuel pump, microcontroller, GUI, web

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Authors: B. J. Kim, K. W. Nam, S. J. Lee

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Traditional social network services provide users with more information than is needed, and it is not easy to verify the authenticity of the information. This paper proposes a system that can only post messages where users are located to enhance the reliability of social networking services. The proposed system implements a Google Map API to post postings on the map and to read postings within a range of distances from the users’ location. The proposed system will only provide alerts, memories, and information about locations within a given range depending on the users' current location, providing reliable information that they believe will be necessary in real time. It is expected that the proposed system will be able to meet the real demands of users and create a more reliable social network services environment.

Keywords: social network, location, reliability, posting

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Authors: Mei-Yi Wu, Shang-Ming Huang

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The online shoppers nowadays often search the product information on the Internet using some keywords of products. To use this kind of information searching model, shoppers should have a preliminary understanding about their interesting products and choose the correct keywords. However, if the products are first contact (for example, the worn clothes or backpack of passengers which you do not have any idea about the brands), these products cannot be retrieved due to insufficient information. In this paper, we discuss and study the applications in E-commerce using image retrieval and text mining techniques. We design a reasonable E-commerce application system containing three layers in the architecture to provide users product information. The system can automatically search and retrieval similar images and corresponding web pages on Internet according to the target pictures which taken by users. Then text mining techniques are applied to extract important keywords from these retrieval web pages and search the prices on different online shopping stores with these keywords using a web crawler. Finally, the users can obtain the product information including photos and prices of their favorite products. The experiments shows the efficiency of proposed system.

Keywords: mobile image retrieval, text mining, product information service system, online marketing

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Authors: Lee Li

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The strategic management literature posits that the major motive of strategic alliances is to share resources, costs and risks. However, the literature also indicates that such sharing leads to transaction costs which are positively correlated with environmental dynamism. As such, it is not clear why firms are willing to cover high transaction costs for sharing resources, costs and risks. This study categorizes resources into firm-specific and general resource; costs into accounting and non-accounting cost; and risks into visible and invisible risks. Using data from 167 Canadian firms in technology industries, we find that sharing firm-specific resources and non-accounting costs are negatively correlated with environmental dynamism but sharing general resources, accounting costs and visible risks are positively correlated with environmental dynamism. Findings suggest that sharing certain resources, costs and risks do not necessarily incur high transaction costs.

Keywords: environmental dynamism, strategic alliances, resource/cost/risk sharing

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Authors: Prudvi Paresi, Fatemeh Javidan

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In recent years, greenhouse gas, or in particular, carbon emissions, have received special attention from environmentalists and designers due to the fact that they significantly contribute to the temperature rise. The building industry is one of the top seven major industries contributing to embodied carbon emission. Signage systems are an integral part of the building industry and bring completeness to the space-building by providing the required information and guidance. A significant amount of building materials, such as steel, aluminium, acrylic, LED, etc., are utilized in these systems, but very limited information is available on their sustainability and carbon footprint. Therefore, there is an urgent need to assess the emissions associated with the signage industry and for controlling these by adopting different mitigation techniques without sacrificing the efficiency of the project. The present paper investigates the embodied carbon of two case studies in the Australian signage industry within the cradle – gate (A1-A3) and gate–site (A4-A5) stages. A material source-based database is considered to achieve more accuracy. The study identified that aluminium is the major contributor to embodied carbon in the signage industry compared to other constituents. Finally, an attempt is made to suggest strategies for mitigating embodied carbon in this industry.

Keywords: carbon accounting, small-scale construction, signage industry, construction materials

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Authors: Gaoussou Doukoure Abdel Kader, Mnkandla Ernest

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This research aims to investigate the usage of a personal software process oriented information system in order to facilitate the promotion of software quality and its improvement in organizations. In this light, at the term of a literature review on software quality and related concepts, the personal software process is discussed, more particularly in terms of software quality. Semi-structured interviews will be conducted with a team of software engineers on the first hand to establish a baseline on their understanding of what quality entails for them. The PSP methodology will then be presented to the engineers in its most basic aspects. The research will then proceed to practical case study where a PSP oriented information system is submitted to engineers for usage throughout their development process. Reports from the PSP information system as well as feedback from the engineers will be used in conjunction with the theoretical foundation to establish a PSP inspired framework for software quality promotion and improvement.

Keywords: information communication technology, personal software process, software quality, process quality, software engineering

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Authors: Fan Li, Chun-Hsien Chen, Li Pheng Khoo

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Operators of vessel traffic service (VTS) center provides three different types of services; namely information service, navigational assistance and traffic organization to vessels. To provide these services, operators monitor vessel traffic through computer interface and provide navigational advice based on the information integrated from multiple sources, including automatic identification system (AIS), radar system, and closed circuit television (CCTV) system. Therefore, this information is crucial in VTS operation. However, what information the VTS operator actually need to efficiently and properly offer services is unclear. The aim of this study is to investigate into information requirements for VTS operation. To achieve this aim, field observation was carried out to elicit the information requirements for VTS operation. The study revealed that the most frequent and important tasks were handling arrival vessel report, potential conflict control and abeam vessel report. Current location and vessel name were used in all tasks. Hazard cargo information was particularly required when operators handle arrival vessel report. The speed, the course, and the distance of two or several vessels were only used in potential conflict control. The information requirements identified in this study can be utilized in designing a human-computer interface that takes into consideration what and when information should be displayed, and might be further used to build the foundation of a decision support system for VTS.

Keywords: vessel traffic service, information requirements, hierarchy task analysis, field observation

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Authors: Matteo Manera, Mariateresa Torchia, Gregory Moscato

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Forensic accounting is a hot subject of research in accounting. Valuation remains one of the major topics for practitioners. Valuation standards are a powerful instrument that can contribute to a fair process: their use aims at reducing subjectivity and arbitrary decisions in courts. In most jurisdictions, valuation standards are not the law: forensic accountants are not obliged to use valuation standards when they perform valuation works for judges. To date, as far as we know, no literature work has investigated adoption and diffusion of valuation standards in the forensic accounting space. In this paper, we analyze the spread of valuation standards through the lenses of isomorphism and -as corollaries- of Agency Theory and Signaling Theory. Because of lack of research in the particular area of valuation standards adoption, the present work relies on qualitative, exploratory research, based on semi-structured interviews conducted (up to saturation) with expert forensic accountants. Our work digs into motivations behind adoption and diffusion, as well into perceptions of forensic accountants around benefits of valuation standards and into barriers to their diffusion: the result is that, while the vast majority of forensic accountants praise the great work of the standards setters in introducing valuation standards, it might be that less than 50% of forensic accountants actually use valuation standards, in courts. Our preliminary findings, to be supported or refuted by future research, lead us to address a “trilogy” of recommendations to the stakeholders involved in the process of adoption and diffusion of valuation standards in courts.

Keywords: forensic accounting, valuation standards, adoption of standards, motivations, benefits, barriers, Isomorphism

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Authors: Romuald Temomo Wamba, Robert Wanda

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The issue of creative accounting in the psychological and sociological framework has been a mixed subject for over 60 years. The objective of this article is to ensure the existence of creative accounting in Cameroonian entities on the one hand and to understand the strategies used by audit agents to detect errors, omissions, irregularities, or inadequacies in the financial state; optimization techniques used by account preparers to strategically bypass texts on the other hand. To achieve this, we conducted an exploratory study using a cognitive approach, and the data analysis was performed by the software 'decision explorer'. The results obtained challenge the authors' cognition (manifest latent and deceptive behavior). The tax inspectors stress that the entities in Cameroon do not derogate from the rules of piloting in the financial statements. Likewise, they claim a change in current income and net income through depreciation, provisions, inventories, and the spreading of charges over long periods. This suggests the suspicion or intention of manipulating the financial statements. As for the techniques, the account preparers manage the accruals at the end of the year as the basis of the practice of creative accounting. Likewise, management accounts are more favorable to results management.

Keywords: creative accounting, sociocognitive approach, psychological and sociological approach, cognitive dissonance theory, cognitive mapping

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Authors: Maha Zouaoui Khalifa, Hakim Ben Othman, Hussaney Khaled

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Prior empirical studies have investigated the economic consequences of accounting conservatism by examining its impact on the cost of equity capital (COEC). However, findings are not conclusive. We assume that inconsistent results of such association may be attributed to the regression models used in data analysis. To address this issue, we re-examine the effect of different dimension of accounting conservatism: unconditional conservatism (U_CONS) and conditional conservatism (C_CONS) on the COEC for a sample of listed firms from Middle Eastern and North Africa (MENA) countries, applying quantile regression (QR) approach developed by Koenker and Basset (1978). While classical ordinary least square (OLS) method is widely used in empirical accounting research, however it may produce inefficient and bias estimates in the case of departures from normality or long tail error distribution. QR method is more powerful than OLS to handle this kind of problem. It allows the coefficient on the independent variables to shift across the distribution of the dependent variable whereas OLS method only estimates the conditional mean effects of a response variable. We find as predicted that U_CONS has a significant positive effect on the COEC however, C_CONS has a negative impact. Findings suggest also that the effect of the two dimensions of accounting conservatism differs considerably across COEC quantiles. Comparing results from QR method with those of OLS, this study throws more lights on the association between accounting conservatism and COEC.

Keywords: unconditional conservatism, conditional conservatism, cost of equity capital, OLS, quantile regression, emerging markets, MENA countries

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Authors: Omid Amini

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Nowadays, technology plays the most important role in the life of human beings because people use technology to share data and to communicate with each other, but the challenge is the security of this data. For instance, as more people turn to technology in the world, more data is generated, and more hackers try to steal or infiltrate data. In addition, the data is under the control of the central authority, which can trigger the challenge of losing information and changing information; this can create widespread anxiety for different people in different communities. In this paper, we sought to investigate Blockchain technology that can guarantee information security and eliminate the challenge of central authority access to information. Now a day, people are suffering from the current voting system. This means that the lack of transparency in the voting system is a big problem for society and the government in most countries, but blockchain technology can be the best alternative to the previous voting system methods because it removes the most important challenge for voting. According to the results, this research can be a good start to getting acquainted with this new technology, especially on the security part and familiarity with how to use a voting system based on blockchain in the world. At the end of this research, it is concluded that the use of blockchain technology can solve the major security problem and lead to a secure and transparent election.

Keywords: blockchain, technology, security, information, voting system, transparency

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Authors: Jin Gang Lee, Hyun-Soo Lee, Moonseo Park

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The utilization of BIM and IFC allows project participants to collaborate across different areas by consistently sharing interoperable product information represented in a model. Comments or markups generated during the coordination process can be categorized as communication information, which can be shared in less standardized manner. It can be difficult to manage and reuse such information compared to the product information in a model. The present study proposes an interoperable coordination method using BCF (the BIM Collaboration Format) for managing and sharing the communication information during BIM based coordination process. A management function for coordination in the BIM collaboration system is developed to assess its ability to share the communication information in BIM collaboration projects. This approach systematically links communication information during the coordination process to the building model and serves as a type of storage system for retrieving knowledge created during BIM collaboration projects.

Keywords: design coordination, building information model, BIM collaboration format, industry foundation classes

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Authors: Yolanda Ramirez, Angel Tejada, Agustin Baidez

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There is currently a growing interest in the improvement of university governance and the disclosure of information on corporate governance processes as an essential part of the transparency and accountability of universities. This paper aims to know the importance given by Spanish university stakeholders to the disclosure of information about structure and mechanism of corporate governance. So as to meet this objective we propose a model for disclosing information on the main aspects of university governance in Spanish universities. This model will be validated using a questionnaire sent to members of the Social Councils of public universities in Spain. Our results show that Spanish university stakeholders attach great importance to the disclosure of specific information on aspects of corporate governance, which would result in improved transparency and accountability. According to the results of this study it may be concluded that the university stakeholders feel that it is relevant to publish information on corporate governance in the university accounting information model.

Keywords: corporate governance, transparency, accountability, universities, Spain

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