IDEAS home Printed from https://ideas.repec.org/a/gam/jjrfmx/v16y2023i1p37-d1027216.html
   My bibliography  Save this article

A Hybrid Method to Predict Human Action Actors in Accounting Information System

Author

Listed:
  • Hamed Samarghandi

    (Department of Finance and Management Science, Edwards School of Business, University of Saskatchewan, Saskatoon, SK S7N 5A7, Canada)

  • Davood Askarany

    (Department of Accounting and Finance, University of Auckland, Auckland 1010, New Zealand)

  • Bahareh Banitalebi Dehkordi

    (Department of Accounting, Shahrekord Branch, Islamic Azad University, Shahrekord P.O. Box 166, Iran)

Abstract

Recent literature shows that adopting an accounting information system (AIS) can lead to better decision-making, planning, efficiency and on-time management control, and organisational functionality. However, the impact of AIS implementation on role creation in the organisation is unclear. With the digital transformation of AIS and daily advances in machine learning and other innovative technologies, it is also unclear how these changes interact with human roles in organisations and which AIS components are considered essential. This paper addresses the above issues by applying the actor-network theory to examine the impact of deep machine learning modules in predicting the human actor roles in accounting information systems in organisations. We targeted 120 human actors and examined the influence of deep machine learning modules in predicting 11 personnel and professional features of human actors, based on multivariate statistical analysis. Our findings show that two human factors (familiarity with accounting information and time spent on becoming familiar with it) are the most influential elements that can predict the human actor roles in accounting information systems in organisations. So, human and non-human actors are both essential parts of an integrated AIS that must be considered. The current literature has focused on the AIS structure with less on the interaction between human and non-human actors. One of the main contributions of this study is providing evidence that AIS heavily relies on its human and non-human actors to form a coherent and united AIS network to promote AIS management strategies. The practical implication of the results is that investing in either technology or human resources alone is not enough to achieve the best productivity and performance in organisations. Instead, there must be a balance between human and non-human actors.

Suggested Citation

  • Hamed Samarghandi & Davood Askarany & Bahareh Banitalebi Dehkordi, 2023. "A Hybrid Method to Predict Human Action Actors in Accounting Information System," JRFM, MDPI, vol. 16(1), pages 1-24, January.
    • Handle: RePEc:gam:jjrfmx:v:16:y:2023:i:1:p:37-:d:1027216
    as

    Download full text from publisher

    File URL: https://www.mdpi.com/1911-8074/16/1/37/pdf
    Download Restriction: no
    File URL: https://www.mdpi.com/1911-8074/16/1/37/
    Download Restriction: no
    ---><---

    References listed on IDEAS

    as
    1. Mark Christensen & Sébastien Rocher, 2021. "Phantom images in public sector accounting reform: A French study," ACCRA, Association francophone de comptabilité, vol. 27(1), pages 159-187.
    2. Koivisto, Jonna & Hamari, Juho, 2019. "The rise of motivational information systems: A review of gamification research," International Journal of Information Management, Elsevier, vol. 45(C), pages 191-210.
    3. repec:dau:papers:123456789/1094 is not listed on IDEAS
    4. Dillard, Jesse & Yuthas, Kristi & Baudot, Lisa, 2016. "Dialogic framing of accounting information systems in social and environmental accounting domains: Lessons from, and for, microfinance," International Journal of Accounting Information Systems, Elsevier, vol. 23(C), pages 14-27.
    5. Mark Christensen & Sébastien Rocher, 2021. "Phantom images in public sector accounting reform: A French study," Comptabilité - Contrôle - Audit, Association francophone de comptabilité, vol. 27(1), pages 159-187.
    6. Kim, Rosemary & Gangolly, Jagdish & Elsas, Philip, 2017. "A framework for analytics and simulation of accounting information systems: A Petri net modeling primer," International Journal of Accounting Information Systems, Elsevier, vol. 27(C), pages 30-54.
    7. Hermans, Leon M. & Thissen, Wil A.H., 2009. "Actor analysis methods and their use for public policy analysts," European Journal of Operational Research, Elsevier, vol. 196(2), pages 808-818, July.
    Full references (including those not matched with items on IDEAS)

    Most related items

    These are the items that most often cite the same works as this one and are cited by the same works as this one.
    1. Zubir Azhar & Ervina Alfan & Krishnen Kishan & Nurul Husna Assanah, 2022. "Accrual Accounting at Different Levels of the Public Sector: A Systematic Literature Review," Australian Accounting Review, CPA Australia, vol. 32(1), pages 36-62, March.
    2. Santos Márcia R. C. & Laureano Raul M. S., 2023. "Unveiling management trends in the public sector: A literature review and research agenda," Central European Journal of Public Policy, Sciendo, vol. 17(2), pages 63-81, December.
    3. Behzad MOHAMMADIAN & Corina MARINESCU, 2023. "Gamification Effectiveness In Tourism Industry: Evidence From Human Resource Process Tracing," Proceedings of the INTERNATIONAL MANAGEMENT CONFERENCE, Faculty of Management, Academy of Economic Studies, Bucharest, Romania, vol. 17(1), pages 664-677, November.
    4. Maria Franca Norese & Diana Rolando & Rocco Curto, 2023. "DIKEDOC: a multicriteria methodology to organise and communicate knowledge," Annals of Operations Research, Springer, vol. 325(2), pages 1049-1082, June.
    5. Trutnevyte, Evelina & Stauffacher, Michael & Scholz, Roland W., 2012. "Linking stakeholder visions with resource allocation scenarios and multi-criteria assessment," European Journal of Operational Research, Elsevier, vol. 219(3), pages 762-772.
    6. Wenshuai Wu & Gang Kou, 2016. "A group consensus model for evaluating real estate investment alternatives," Financial Innovation, Springer;Southwestern University of Finance and Economics, vol. 2(1), pages 1-10, December.
    7. Arghya Ray & Muskan Jain & Lan Ma & Khalid Hussain Alhamzi & Ananya Ray & Long She, 2024. "The impact of personality traits, barriers and gamification on Gen X continuance intention for mobile credit bill payment apps," Journal of Financial Services Marketing, Palgrave Macmillan, vol. 29(3), pages 1154-1174, September.
    8. Zhuoyao Cui & Haochen Yang, 2023. "From Game Elements to Active Learning Intentions: Exploring the Driving Factors in Digital Learning Platforms," SAGE Open, , vol. 13(4), pages 21582440231, November.
    9. Gomes, Sharlene L. & Hermans, Leon M. & Thissen, Wil A.H., 2018. "Extending community operational research to address institutional aspects of societal problems: Experiences from peri-urban Bangladesh," European Journal of Operational Research, Elsevier, vol. 268(3), pages 904-917.
    10. Kocsis, David, 2019. "A conceptual foundation of design and implementation research in accounting information systems," International Journal of Accounting Information Systems, Elsevier, vol. 34(C), pages 1-1.
    11. Bach Q. Ho & Mai Otsuki & Yusuke Kishita & Maiko Kobayakawa & Kentaro Watanabe, 2022. "Human Augmentation Technologies for Employee Well-Being: A Research and Development Agenda," IJERPH, MDPI, vol. 19(3), pages 1-20, January.
    12. Schusser, Carsten & Krott, Max & Yufanyi Movuh, Mbolo C. & Logmani, Jacqueline & Devkota, Rosan R. & Maryudi, Ahamad & Salla, Manjola & Bach, Ngo Duy, 2015. "Powerful stakeholders as drivers of community forestry — Results of an international study," Forest Policy and Economics, Elsevier, vol. 58(C), pages 92-101.
    13. Georgina Guillen & Juho Hamari, 2024. "Live and Let Die - Battle Stories of Gamified Sustainable Consumption App Creators," Simulation & Gaming, , vol. 55(3), pages 366-390, June.
    14. An, Siyang & Cheung, Chi Fai & Willoughby, Kelvin W., 2024. "A gamification approach for enhancing older adults' technology adoption and knowledge transfer: A case study in mobile payments technology," Technological Forecasting and Social Change, Elsevier, vol. 205(C).
    15. Martin Adam & Konstantin Roethke & Alexander Benlian, 2022. "Gamblified digital product offerings: an experimental study of loot box menu designs," Electronic Markets, Springer;IIM University of St. Gallen, vol. 32(2), pages 971-986, June.
    16. Zhou, Fei & Lin, Youhai & Mou, Jian & Cohen, Jason & Chen, Sihua, 2023. "Understanding the dark side of gamified interactions on short-form video platforms: Through a lens of expectations violations theory," Technological Forecasting and Social Change, Elsevier, vol. 186(PB).
    17. Feng, Yuanyue & Yi, Zihui & Yang, Congcong & Chen, Ruoyi & Feng, Ye, 2022. "How do gamification mechanics drive solvers’ Knowledge contribution? A study of collaborative knowledge crowdsourcing," Technological Forecasting and Social Change, Elsevier, vol. 177(C).
    18. Sharma, Wamika & Lim, Weng Marc & Kumar, Satish & Verma, Aastha & Kumra, Rajeev, 2024. "Game on! A state-of-the-art overview of doing business with gamification," Technological Forecasting and Social Change, Elsevier, vol. 198(C).
    19. Wang, Qiuchen & Liu, Hongyi & Ore, Fredrik & Wang, Lihui & Hauge, Jannicke Baalsrud & Meijer, Sebastiaan, 2023. "Multi-actor perspectives on human robotic collaboration implementation in the heavy automotive manufacturing industry - A Swedish case study," Technology in Society, Elsevier, vol. 72(C).
    20. Bekk, Magdalena & Eppmann, René & Klein, Kristina & Völckner, Franziska, 2022. "All that glitters is not gold: An investigation into the undesired effects of gamification and how to mitigate them through gamification design," International Journal of Research in Marketing, Elsevier, vol. 39(4), pages 1059-1081.

    Corrections

    All material on this site has been provided by the respective publishers and authors. You can help correct errors and omissions. When requesting a correction, please mention this item's handle: RePEc:gam:jjrfmx:v:16:y:2023:i:1:p:37-:d:1027216. See general information about how to correct material in RePEc.

    If you have authored this item and are not yet registered with RePEc, we encourage you to do it here. This allows to link your profile to this item. It also allows you to accept potential citations to this item that we are uncertain about.

    If CitEc recognized a bibliographic reference but did not link an item in RePEc to it, you can help with this form .

    If you know of missing items citing this one, you can help us creating those links by adding the relevant references in the same way as above, for each refering item. If you are a registered author of this item, you may also want to check the "citations" tab in your RePEc Author Service profile, as there may be some citations waiting for confirmation.

    For technical questions regarding this item, or to correct its authors, title, abstract, bibliographic or download information, contact: MDPI Indexing Manager (email available below). General contact details of provider: https://www.mdpi.com .

    Please note that corrections may take a couple of weeks to filter through the various RePEc services.

    IDEAS is a RePEc service. RePEc uses bibliographic data supplied by the respective publishers.