scholarly journals Explaining the information systems auditor role in the public sector financial audit

2017 ◽  
Vol 24 ◽  
pp. 15-31 ◽  
Author(s):  
Micheal Axelsen ◽  
Peter Green ◽  
Gail Ridley
Keyword(s):  
Information Systems ◽  
Public Sector ◽  
The Public ◽  
Financial Audit

PENGARUH SISTEM INFORMASI AKUNTANSI DAN TEKNOLOGI INFORMASI TERHADAP KINERJA PELAYANAN DI SEKTOR PUBLIK

2011 ◽  
Author(s):  
Hari Wahyudi
Keyword(s):  
Information Systems ◽  
Public Sector ◽  
Service Sector ◽  
Accounting Information ◽  
Service Performance ◽  
Test Reliability ◽  
Test Results ◽  
Performance Information ◽  
Accounting Information Systems ◽  
The Public

This study aimed to investigate the influence of accounting information systems and technology to service performance information on the public sector. Samples in this study were RS. M. Djamil in Padang, PLN, PDAM in Padang and taken at random (purposive sampling). Of the 122 questionnaires had been distributed only 85 questionnaires could be processed. Test Equipment used to test the validity of this study is the test, Test Reliability, Test for multicollinearity, coefficient Determination Test, and the t test, results of this study are: (a) The first hypothesis tests can be concluded that the accounting information systems has significant influence on performance in service sector public. (2) Information technology does not significantly influence the performance of services in the public sector.

Measuring the Benefit of Interoperability

2011 ◽  
pp. 321-338
Author(s):  
Eleni Zampou ◽  
Stelios Eliakis ◽  
Katerina Pramatari
Keyword(s):  
Information Systems ◽  
Public Sector ◽  
Business Process ◽  
Activity Based Costing ◽  
Public Agencies ◽  
Traditional Use ◽  
Business Process Modelling ◽  
The Public ◽  
Government Services ◽  
The Mean

Governments started e-government strategies to renew the public sector and eliminate existing bureaucracy and therefore reduce costs. Interoperability appears as the mean for accomplishing the interlinking of information systems, applications and ways of working not only within governments but also in their interaction with the administration, enterprises and public sector. The main source of administration costs is the traditional use of paper as the linkage element between public agencies. Integrated electronic processes between public agencies can be the solution to reduce these costs and create a more efficient public sector. This paper proposes an approach for measuring the benefit of incorporating interoperability in e-government. This approach is based on the identification and analysis of certain processes (business process modelling) and on the activity based costing method. In particular, this approach concerns the measuring of benefit of applying interoperability in e-government services.

Mutual Understanding in Interoperable/Integrated Financial Management Systems Implementation in the Public Sector

2020 ◽  
pp. 522-531
Author(s):  
Bryan Acheampong ◽  
Ibrahim Bedi
Keyword(s):  
Information Systems ◽  
Public Sector ◽  
Financial Management ◽  
Management Systems ◽  
Future Research ◽  
Mutual Understanding ◽  
The Public ◽  
Systems Implementation ◽  
Key Stakeholders ◽  
Information Systems Implementation

While there has been some considerable investment in information systems implementation and usage in the public sector, success has often been limited. Attempts by researchers to address this situation has been diverse and often inconclusive. A publication by the MIS Quarterly journal offers some direction. The study, which focused on information systems development (ISD), highlighted the need to explore how mutual understanding among key stakeholders is created, or the extent to which they have a shared conception of the ISD project, and further how such mutual understanding is changing, develops, or deteriorates over time. On the tenets of the study, this chapter attempts to chart a path for future research in interoperable financial management systems implementation and usage in the public sector. It presents a viewpoint that establishes the need to explore the creation and sustenance of mutual understanding between stakeholders in the implementation and usage of interoperable or integrated financial management systems in the public sector.

Management Information Systems in the Public Sector

2013 ◽  
pp. 157-173 ◽  
Author(s):  
Richard Heeks
Keyword(s):  
Information Systems ◽  
Public Sector ◽  
Management Information Systems ◽  
Monitoring And Control ◽  
Management Information ◽  
The Public ◽  
Public Sector Organizations ◽  
Monitoring And Control Systems ◽  
And Control ◽  
The Relationship

Management information systems (MIS) are fundamental for public sector organizations seeking to support the work of managers. Yet they are often ignored in the rush to focus on ‘sexier’ applications. This chapter aims to redress the balance by providing a detailed analysis of public sector MIS. It first locates MIS within the broader management monitoring and control systems that they support. Understanding the broader systems and the relationship to public sector inputs, processes, outputs and outcomes is essential to understanding MIS. The chapter details the different types of reports that MIS produce, and uses this as the basis for an MIS model and a description of the decision-making benefits that computerized MIS can bring. Finally, the chapter describes generic public sector MIS that address internal government transactions, public administration/ regulation, and public service delivery. Real-world examples of all types are provided from the U.S., England, Africa, and Asia. <BR>

A Multivariate Statistical Assessment of the Level of Use of Information Systems in the Public Sector Services in Greece in Order to Oppose Bureaucracy

2014 ◽  
Vol 5 (1) ◽  
pp. 19-31
Author(s):  
Odysseas Moschidis ◽  
Jason Papathanasiou
Keyword(s):  
Information Systems ◽  
Public Sector ◽  
Hierarchical Classification ◽  
Multivariate Statistical ◽  
Daily Work ◽  
The Public ◽  
Adequate Knowledge ◽  
Level Of Use ◽  
Public Sector Employees ◽  
Of Greece

Public sector bureaucracy is undoubtedly one of the major unfavorable factors that contradict the smooth economic development of Greece. Using information systems in management is indeed promoting decisively the improvement of the organization, the communication, the service processing time and generally speaking the modernization of the Public Administration; leading to the fact that the level of proficiency of the employees in IS use is vital to the ever going fight against bureaucracy. This paper is about the study of the competence of the non IT specialists of the Greek public sector employees, who however use computers in their daily work, in subjects regarding the safe and sound use of Information Systems applications. The authors also studied the correspondence of the employees capabilities with variables like the experience, adequate knowledge of a second language, age and years of service; their interest in participating in IS training seminars is also recorded. The authors were based in data gathered with a structured questionnaire and the data analysis was conducted with multivariate analysis, correspondence analysis and hierarchical classification.

Why do eGovernment Projects Fail? Risk Factors of Large Information Systems Projects in the Greek Public Sector

2011 ◽  
Vol 7 (2) ◽  
pp. 59-77 ◽  
Author(s):  
Euripidis Loukis ◽  
Yannis Charalabidis
Keyword(s):  
Risk Factors ◽  
Information Systems ◽  
Public Sector ◽  
The United States ◽  
Government Information ◽  
Political Factors ◽  
Information Technology Projects ◽  
The Public ◽  
Risk Sources ◽  
Is Projects

This paper presents an empirical study of the risk factors of large governmental information systems (IS) projects. For this purpose the Official Decisions of the Greek Government Information Technology Projects Advisory Committee (ITPAC) concerning 80 large IS projects have been analyzed and interviews with its members have been conducted. From this analysis 21 risk factors have been identified, and further elaborated and associated with inherent particular characteristics of the public sector, extending existing approaches in the literature. A categorization of them with respect to origin revealed that they are associated with the management, the processes, and the content of these projects. Results show that behind the identified risk factors there are political factors, which are associated with intra-organizational and inter-organizational politics and competition, and can be regarded as ‘second level’ risk sources. The risk factors identified in this study are compared with the ones found by similar studies conducted in Hong Kong, Finland, and the United States, and also with the ones mentioned by OECD reports. Similarities and differences are discussed.

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