Firms’ information system characteristics and management accounting adaptability

This study explores the relationship between the qualities of an information system and management accounting adaptability (MAA) and effectiveness in firms. Design/methodology/approach I develop and empirically test a model where the qualities of the information system and management accounting effectiveness are mediated by MAA. Findings Information system flexibility (ISF) and shared knowledge had a significant and positive correlation with MAA, which in turn had a positive and significant correlation with management accounting effectiveness. There was also a moderation effect of ISF on the correlation betweeen information system integration and MAA. Research implications Information system integration may not lead to management accounting stability, but the lack of flexibility of a system and a lack of cooperation between the stakeholders might lead to its stagnation. Practical implications Organizations are advised to implement solutions that are relatively flexible and modular, as well as encourage cooperation between stakeholders to fully leverage and improve the existing and future systems. Originality/value The study extends the discourse on the interaction between management accounting and information systems by exploring the role of a number of factors that drive MAA.

Organizational competencies and dynamic Accounting Information System capability: Impact on AIS processes and firm performance

Accounting information systems (AIS) capture and process accounting data and provide valuable information for decision-makers. However, in a rapidly changing environment, continual management of the AIS is necessary for organizations to optimise performance outcomes. We suggest that building a dynamic AIS capability enables accounting process and organizational performance. Using the dynamic capabilities framework (Teece 2007) we propose that a dynamic AIS capability can be developed through the synergy of three competencies: a flexible AIS, having a complementary business intelligence system and accounting professionals with IT technical competency. Using survey data, we find evidence of a positive association between a dynamic AIS capability, accounting process performance, and overall firm performance. The results suggest that developing a dynamic AIS resource can add value to an organization. This study provides guidance for organizations looking to leverage the performance outcomes of their AIS environment.

Reasoning about discontinuance of information system use

While many studies have explored conditions and consequences of information systems adoption and use, few have focused on the final stages of the information system lifecycle. In this paper, I develop a theoretical and an initial empirical contribution to understanding individuals’ intentions to discontinue the use of an information system. This understanding is important because it yields implications about maintenance, retirement, and users’ switching decisions, which ultimately can affect work performance, system effectiveness, and return on technology investments. In this paper, I offer a new conceptualization of factors determining users’ intentions to discontinue the use of information systems. I then report on a preliminary empirical test of the model using data from a field study of information system users in a promotional planning routine in a large retail organization. Results from the empirical analysis provide first empirical support for the theoretical model. I discuss the work’s implications for theory on information systems continuance and dual-factor logic in information system use. I also provide suggestions for managers dealing with cessation of information systems and broader work routine change in organizations due to information system end-of-life decisions.

Seismic Hazard and Microzonation Studies using Geographic Information System - A Case Study of Bangalore city

Seismic hazard and microzonation of cities enable to characterize the potential seismic areas that need to be taken into account when designing new structures or retrofitting the existing ones. Study of seismic hazard and preparation of geotechnical microzonation maps has been attempted using Geographical Information System (GIS). GIS will provide an effective solution for integrating different layers of information thus providing a useful input for city planning and in particular input to earthquake resistant design of structures in an area. Seismic hazard is the study of expected earthquake ground motions at any point on the earth. Microzonation is the process of sub division of region in to number of zones based on the earthquake effects in the local scale. Seismic microzonation is the process of estimating response of soil layers under earthquake excitation and thus the variation of ground motion characteristic on the ground surface. For the seismic microzonation, geotechnical site characterization need to be assessed at local scale (micro level), which is further used to assess of the site response and liquefaction susceptibility of the sites. Seismotectonic atlas of the area having a radius of 350km around Bangalore has been prepared with all the seismogenic sources and historic earthquake events (a catalogue of about 1400 events since 1906). We have attempted to carryout the site characterization of Bangalore by collating conventional geotechnical boreholes data (about 900 borehole data with depth) and integrated in GIS. 3-D subsurface model of Bangalore prepared using GIS is shown in Figure 1.Further, Shear wave velocity survey based on geophysical method at about 60 locations in the city has been carried out in 220 square Kms area. Site response and local site effects have been evaluated using 1-dimensional ground response analysis. Spatial variability of soil overburden depths, ground surface Peak Ground Acceleration’s(PGA), spectral acceleration for different frequencies, liquefaction susceptibility have been mapped in the 220 sq km area using GIS.ArcInfo software has been used for this purpose. These maps can be used for the city planning and risk & vulnerability studies. Figure 2 shows a map of peak ground acceleration at rock level for Bangalore city. Microtremor experiments were jointly carried out with NGRI scientists at about 55 locations in the city and the predominant frequency of the overburden soil columns were evaluated.

Geographical Information System Approach for Regional Biogas Potential Assessment

The economic prosperity and quality of life in a region are closely linked to the level of its per capita energy consumption. In India more than 70% of the total population inhabits rural areas and 85-90% of energy requirement is being met by bioresources. With dwindling resources, attention of planners is diverted to viable energy alternatives to meet the rural energy demand. Biogas as fuel is one such alternative, which can be obtained by anaerobic digestion of animal residues and domestic and farm wastes, abundantly available in the countryside. Study presents the techniques to assess biogas potential spatially using GIS in Kolar district, Karnataka State, India. This would help decision makers in selecting villages for implementing biogas programmes based on resource availability. Analyses reveal that the domestic energy requirement of more than 60% population can be met by biogas option. This is based on the estimation of the per capita requirement of gas for domestic purposes and availability of livestock residues.

Sharavathi River Basin Flora Information System(SRFIS)

The INFORMATION SYSTEM with user friendly GUI’s (Graphical user Interface) is developed to maintain the flora data and generate reports for Sharavathi River Basin. The database consists of the information related to trees, herbs, shrubs and climbers. The data is based on the primary field survey and the information available in flora of Shimoga, Karnataka and Hassan flora. User friendly query options based on dichotomous keys are provided to help user to retrieve the data while data entry options aid in updating and editing the database at family, genus and species levels.

A GIS (geographical information system)-based spatial data mining approach for optimal location and capacity planning of distributed biomass power generation facilities: A case study of Tumkur district, India

This paper primarily intends to develop a GIS (geographical information system)-based data mining approach for optimally selecting the locations and determining installed capacities for setting up distributed biomass power generation systems in the context of decentralized energy planning for rural regions. The optimal locations within a cluster of villages are obtained by matching the installed capacity needed with the demand for power, minimizing the cost of transportation of biomass from dispersed sources to power generation system, and cost of distribution of electricity from the power generation system to demand centers or villages. The methodology was validated by using it for developing an optimal plan for implementing distributed biomass-based power systems for meeting the rural electricity needs of Tumkur district in India consisting of 2700 villages. The approach uses a k-medoid clustering algorithm to divide the total region into clusters of villages and locate biomass power generation systems at the medoids. The optimal value of k is determined iteratively by running the algorithm for the entire search space for different values of k along with demand-supply matching constraints. The optimal value of the k is chosen such that it minimizes the total cost of system installation, costs of transportation of biomass, and transmission and distribution. A smaller region, consisting of 293 villages was selected to study the sensitivity of the results to varying demand and supply parameters. The results of clustering are represented on a GIS map for the region.

MAPPER, a low-level geographic information system

A Low-Level Geographic Information System (LL-GIS) was developed to provide a simple low-cost mapping program which can be executed in any personal computer, by individuals with different levels of knowledge in computing. MAPPER is an add-on module of FishBase - a global database with key information on the biology of fish - where it creates on-screen maps with information on biodiversity and the occurrence of species. In another application, MAPPER is used to display and analyzed geographical information on the Philippines.

A Low-level Geographic Information System for coastal zone management, with application to Brunei Darussalam. Part II:: Economic analysis of trawling in Brunei Darussalam

Economic analysis of the trawl fishery of Brunei Darussalam was conducted using cost and returns analysis and based on an economic survey of trawlers and B:RUN, a low-level geographic information system. Profitability indicators were generated for the trawl fleet under various economic and operational scenarios. The results show that financial profits are earned by trawlers which operate off Muara, particularly those with high vessel capacity, and that these profits could be further enhanced. On the other hand, a similar fleet operating off Tutong would generate profits due mainly to high fish biomass. Trawling operations offshore are deemed financially unfeasible. Incorporating realistic opportunity costs and externalities for existing trawl operations off Muara results in economic losses.

A low-level geographic information system for coastal zone management with applications to Brunei Darussalam: Part III:: simulation and tracking oil spills

B:RUN is a low-level GIS software designed to help formulate options for the management of the coastal zone of Brunei Darussalam. This contribution presents the oil spill simulation module of B:RUN. This simple module, based largely on wind and sea surface current vector parameters, may be helpful in formulating relevant oil spill contingency plans. It can be easily adapted to other areas, as can the B:RUN software itself.

A Low-level Geographic Information System for coastal zone management, with applications to Brunei Darussalam: Part I: The concept and its design elements

This contribution is the first part of a four-part series documenting the development of B:RUN, a software program which reads data for common spreadsheets and presents them as low-resolution maps of slates and processes. The program emerged from a need which arose during a project in Brunei Darussalam for a 'low level' approach for researchers to communicate findings as efficiently and expeditiously as possible. Part I provides a overview of the concept and design elements of B:RUN. Part II will highlight results of the economics components of the program evaluating different fishing regimes, sailing distances from ports and fleet operating costs. Environmental aspects will be presented in Part III in the form of overlay maps. Part IV will summarize the implications of B:RUN results to coastal and fishery resources management in Brunei Darussalam and show how this approach can be adapted to other coastlines and used as a teaching and training tool. The following three parts will be published in future editions of Naga, the ICLARM Quarterly. The program is available through ICLARM.