ACCOUNTING INFORMATION SYSTEM AND INTELLECTUAL CAPITAL SUPPORT SUSTAINABLE DEVELOPMENT OF MANAGEMENT

vienda A. Kuntjoro

Abstract


Purpose – The purpose of this paper is to recognize the importance of sustainable development of management in firms that is based human resource development activities whereas accounting information system as tools to do data processing with capability of intellectual capital that fit it from certain discipline may drawn quality of life of one country.

Design/methodology/approach – this study uses meta-analysis as the explanation approach as finding out the performance of accounting information system with capability of intellectual capital both as the bridges to sustainable development of management through human resource development activities whereas automatically quality of life of one country can be drawn and it may necessary be approved by empirical study for the next future research.

Finding – Accounting Information System and Intellectual Capital both will produce the information standards that will be performed by human resource development activities that result on the sustainable development of management than can be fully implemented.

Originality/value – The accounting information system and intellectual capital value to perform knowledge that brings quality of life in one country can be counted through human resource development activities to contribute sustainable development of management and all  those characteristics have different kind of situation will affect different information standard that can  be proved by empirical study.

Keyword : accounting information system, intellectual capital, human resource development, sustainable development of management.


Full Text:

PDF

References


REFERENCES

Al Quran Al Qur’an : Ibrahim 24, Ibrahim 25.

Ahmad A. Rabaa’i, Guy G. Gable, Wasana Bandara, Erwin Fielt, 2010, Re-conceptualising IS function’s support performance : a preliminary Model”, http://www.pacis-net.org/file/2010/S13-01.pdf

Ajay Kumar Singh, Accounting Information System for Human Response Management, Delhi Business Review, Vol. 1 No. 2, July-December 2000.

Alan D. Hecht, William H. Sanders III, 2007, How EPA research, policies, and programs can advance urban sustainability, sustainability: Science, Practice & policy, http://ejournal.nbii.org

Anastasia Diana, Lilis Setiawati, Sistem Informasi Akuntansi, Penerbit ANDI Yogyakarta, 2011.

Asefeh Asemi, Ph.D, Ali Safari, Ph.D., Adeleh Asemi Zavareh, Ph.D., The Role of Management Information System (MIS) and Decision Support System (DSS) for manager’s decision making process, International journal of Business and Management, Vo. 6 No.7, July 2011.

Baiq Anggun Hilendry Lestari, SE, M.SI, AK, DRA. Zulaikha, MSI, AKT, Pengaruh information technology relatedness terhadap capability sebagai variabel intervening, Simposium Nasional Akuntansi X, Unhas Makassar 26-28 Juli 2007.

Bambang Juanda, Upik Rosalina Wasrin, Selection and modeling of sustainable development indicators : Indonesian Case

Barry L. Myers, Leon A. Kappelman, Victor R. Prybutok, A Comprehensive Model For Assessing the Quality and productivity of the Information System Function: Toward a theory for Information Systems Assessment, Information Resources Management Journal, Winter 1997; 10,1; ABI/INFORM Global.

Bossel, H., 2001, Assessing viability and sustainability : a systems-based approach for deriving comprehensive indicator sets, 2001, Ecology and society

Bruce Warburton, Jin D. Coleman and Mark Fuglestad, JensDietrich, Developing a decision support system for improving possum control planning, 2007

David Otley, Performance Management : A framework for management control system research, Management accounting research, 1999, 10, 363-382.

Dean Nieusma, 2007, Challenging knowledge hierarchies : working toward sustainable development in Sri Lanka’s energy sector, Sustainability: Science, Practice & Policy, http://ejournal.nbii.org

Debal Deb, 2006, Development Against Freedom and Sustainability, Capitalism, Nature, Socialism, 17,4, ProQuest Sociology, p. 49

Dody Radityo, Zulaiha, Pengujian Model DeLone and McLean dalam sebuah Pengembangan Sistem Informasi manajemen, Simposium Nasional Akuntansi X, Unhas Makassar 26-28 Juli 2007.

Fikret K. Turan, Natalie M. Scala, Mary Besterfield-Saere, Kim LaScola Needy, An Analytic Network Process (ANP) approach to the project portfolio management for Organizational Sustainability, Industrial Engineering Research Conference 2009.

Frank Figge, Tobias Hahn, Stefan Schaltegger and Marcus Wagner, The sustainability balanced Scorecard linking sustainability management to business strategy, Business strategy and the environment, Bus. Strat. Env, 11, 269-284 (2002).

Gianfranco Bologna, 2008, Global Environment Change and the Challenge of Sustainability, Society for International Development, 51 (338-343)

Hamed Armesh, Dr. habibollah Salarzehi, Dr. Baqer Kord, Management Control System, Interdisciplinary Journal of Conteporary Research In Business, Vol. 2, No.6, October 2010.

Herman E. Daly, 2002, Reconciling the Economics of Social Equity and Environmental Sustainability, Population and Environment, 24,1, ProQuest Sociology p. 47

Istianingsih, Setyo Hari Wijanto, Analisa Keberhasilan Software Akuntansi Ditinjau dari persepsi Pemakai (studi Implementasi Model Keberhasilan Sistem Informasi), Jurnal Akuntansi dan Keuangan Indonesia, Vol. 5 No.1 Tahun 2008.

J. Mouritsen, H. Thorsgaard Larsen, P.N. bukh, Dealing with the knowledge economy : intellectual capital versus balanced scorecard, Journal of Intellectual Capital, 2005; 6,1, 1; ABI/INFORM Complete.

James A. Hall, Accounting Information System, 6th edition, South Western.

Jap Effendi, Elizabeth Vallery Mulig, L. Murphy Smith, Information Technology and systems Research Published in major Accounting Academic and Professional Journal, Journal of emerging technologies in Accounting, Vol. 3, 2006 pp. 117-128.

JariKaivo-oja, JyrkiLuukkanen, PenttiMalaska, 2001, Sustainability evaluation frameworks and Alternative Analytical Scenarios of National Economies, Population and environment, 23,2; ProQuest Sociology p 193

José Luis Alfaro Navarro, Víctor Raúl López Ruiz, Domingo Nevado Peña, Estimation of Intellectual capital in the European Union using a knowledge model, Zb. rad. Ekon. fak. Rij. • 2011 • vol. 29 • sv. 1 • 109-132.

Joseph F. Brazel (accounting Dept.; College of Management North Carolina State University), Li Dang (Accounting Dept.; College of Business Oregon State University), The Effect of ERP System implementations on the Usefulness of Accounting Information.

Juhari Livari, An Emprical Test of the DeLone-McLean Model of Information System Success, Database for Advances in Information Systems; Spring 2005; 36,2; ABI/INFORM Global.

Kevin O’Toole, Anne Wallis, Brad Mitchell, 2006 Local perceptions of sustainability indicators: issues of scale and implications for management, Rural Society, 16,1, ProQuest Sociology, pg 25

KP Tripahi, A study of Information System in Human Resource Management (HRM), International Journal of Computer Application, (0975-8887), Vol. 22 No. 8, May 2011.

Kyung-Kwon Hong, Young-Gul Kim, The critical success factors for ERP implementation: an organizational fit perspective, Information & Management 40 (2002) 25-40, Elsevier.

Lili Sugeng Wiyantoro, Arifin Sabeni, Hubungan antara sistem pengendalian manajemen dengan perilaku dysfunctional: Budaya Nasional Sebagai Varibel Moderating, Simposium Nasional Akuntansi X, Unhas Makassar 26-28 Juli.

Luis M. A. Bettencourt, Jose Lobo, Dirk Helbing, Christian Kuhnert, Geoffrey B. West, 2007, Growth innovation, scaling, and the pace of life in cities, PNAS, volume 104, No. 17

Mahesh S. Raisinghani, Laura L. Meade, 2005, Strategic decisions in supply chain intelligence using knowledge management : an analytic network process framework, Supply Chain management, 2005; 10,2; ABI/INFORM Complete p. 114

Management Information System, 1995, Comptroller Handbook, Comptroller of currency administrator of National Banks

Mary C. lacity, Rudy Hirschheim, The Role of Benchmarking services in demonstrating I.S. effectiveness to senior management, http://60.88.dyn.lse.ac.uk/asp/aspecis/199940007.pdf.

Matthew W. Ford. & Bertie M. Greer, The relationship between Management Control System Usage and Planned Change Achievement: An Exploratory Study, Journal of change management Vol 5, No.1, 29-46, March 2005.

Niamh Brennan and Brenda Connell, Intellectual capital : current issues and policy implications, Published in Journal of Intellectual Capital 1(3) (2000): 206-240

Nicholas APergis, George Artikis, Sofia Eleftheriou, John Sorros, Accounting information, the cost of capital and excess stock returns: The role of Earnings Quality-Evidence from Panel Data, International Business Research Vol5 No.2 : February 2012.

Nicholas APergis, George Artikis, Sofia Eleftheriou, John Sorros, Accounting information and Cost of Capital A theoretical Approach, Modern Economy, 2011, 2, 589-596.

Ovidia Doinea Gheroghe Lepadat, Vasile Tomita, Ionela Daniasa, The Role of Accounting Information in Decision making strategis and processes, Economics, Management, and Financial Markets, Vol. 6(2), 2011 pp. 188-193, ISSN 1842-3191.

Paul Collier, 2007, Poverty reduction in Africa, Social sciences, economic sciences

Pim Martens, 2006, Sustainability : Science or fiction?. Sustainability: science, practice & policy, http://ejournal.nbii.org

Raymonc McLeod, Jr, Management Information System, 1986, Science Research Associates, Inc.

Richard L. Baskerville, Michael D. Myers, Information Systems as a reference discipline, MIS quarterly, Mar 2002; 26,1; ABI/INFORM Global.

Rini Handayani, Alisis Faktor-faktor yang mempengaruhi minat pemanfaatan sistem informasi dan penggunaan sistem informasi, Simposium Nasional Akuntansi X, Unhas Makassar 26-28 Juli 2007.

Robert D Buzzell, The PIMS program of strategy research a retrospective appraisal, Journal of Business Research 57 (2004) 478-483, Elsevier.

Sanjoy Bose, Keith Thomas, Applying the balanced scorecard for better performance of intellectual capital, Journal of intellectual capital, Vol. 8 No.4, 2007.

Shaohua Chen, Martin Ravallion, 2007, Absolute poverty measures for developing world, 1981-2004, Vol. 104 No. 43

Son Sertac, Weitzel, Tim, Gladyszewski, Thomas, Assessing the influence of Management Control on it performance, an empirical analysis.

Srinivas Nowduri, Bloomsburg University of Pennsylvania, Management Information System and business decision making: review, analysis, and recommendation, Journal of Management and Marketing Research.

Stephen P. Robbins, Mary Coulter, Management 11th

Subrata Chakrabarty, Swayne Whitten, Ken Green, Understanding Service Quality and Relationship Quality in IS outsourcing: Client Oreintation & Promotion, Project Management Effectiveness, and the Task-Technology-Structure Fit, Winter 1007-1008, Journal of Computer Information Systems, 48(2): 1-15.

Supattra Boomak, The influence of Management information system and information technology on management performance and satisfaction, The global conference on Business and Economics, ISBN: 978-0-9742114-9-7.

Tanya McGill, Valerie Hobbs, User-Developed Applications and Information Systems Success : A test of DeLone and McLean’s Model, Information Resource Management Journal, Jun-Mar 2003; 16,1: ABI/INFORM Global.

Thomas M. Parris, Robert W. Kates, 2003, Characterizing a sustainability transistion: Goals, Targets, trends, and driving forces, Sciences, www.pnas.org/cgi/dio/10.1073/pnas.1231336100

Tor Guimaraes, D. Sandy Staples and James McKeen, Assessing the Impact from Information Systems Quality, The Quality Management Journal; 2007; 14,1; ABI/INFORM Global.

YuyaKajikawa, 2008,Research core and framework of sustainability science, Sustainability Science 3:215-239

YuyaKajikawa, Toshihiro Inoue, Thong NgeeGoh, 2011, Analysis of Building environment assessment frameworks and their implications for sustainability indicators, Sustainability Science, 6:233-246

Zulkarnain Mohamad Sori, Accounting Information Systems and Knowledge Management : A case study, American journal of scientific research, ISSN 1450-223X, issue 4, 2009, pp. 36-44.


Refbacks

  • There are currently no refbacks.


Copyright (c)



Pusat Penelitian Fakultas Ekonomi dan Bisnis

Universitas 17 Agustus 1945 Jakarta

P-ISSN : 14104814

E-ISSN : 2502-6690

Contact Person:
Netty Laura.S.SE.MM
Fakultas Ekonomi Dan Bisnis
Universitas 17 Agustus 1945 Jakarta
Jalan Sunter Permai Raya
Jakarta Utara, Jakarta - 14350
Indonesia
Hp: +6281363792262
Tel: (021) 64715666
email: netty.simbolon@uta45jakarta.ac.id
email (personal): nettylaura199@gmail.com
Website: https://www.uta45jakarta.ac.id/