In recent years, a number of organisations have implemented Executive Information Systems （EIS） including Computer-Based Information Systems （CBIS） in order to improve the performance of their executives＇ jobs th...In recent years, a number of organisations have implemented Executive Information Systems （EIS） including Computer-Based Information Systems （CBIS） in order to improve the performance of their executives＇ jobs though the majority of executives are unwilling to use EIS applications because of their design defects. Present researches on Executive Information Systems （EIS） are limited and less focused on the factors associated with EIS successful usage. This research adopts an extension of the Technology Acceptance Model （TAM） to derive useful variables to address the problem of the low usage of EIS by executives due to social factors, habits and facilitation conditions variables in Triandis＇ Framework. It reports on the adoption and usage of EIS by the executives in Organizations. The results show that experience in EIS usage was high with most respondents having used EIS for between 0 to 4 years （72.41%）, followed by the 5-9 years group with 25.86%. However, in terms of ability to use EIS, most executives were at the expert （knowledgeable）, casual user with 37.93%, followed by novice frequent user group with 31.03%. From this research, the authors propose a model that incorporates the habits, social factors and facilitating conditions in an Executive Information Systems.展开更多
The issue of accountants＇ role in decision-making has been the center of attention of lots of studies in the last decade but never did it get the adequate coverage in Lebanon. This paper studies to what extent accoun...The issue of accountants＇ role in decision-making has been the center of attention of lots of studies in the last decade but never did it get the adequate coverage in Lebanon. This paper studies to what extent accountants are involved in the managerial decision-making in Lebanon. Two hundred experienced accountants from all over the country were randomly selected for a questionnaire survey. This survey provides evidence as to what factors contribute to the variance of influence accountants have in managerial decision-making. The results from the questionnaires varied, but we conclude that accountants＇ involvement in new product development （NPD）, the skills that accountants have, their role in the financial analysis of the firm, and how much the finn they work for encourages them to advice on business decisions affect the degree of contribution an accountant has to decision-making. The findings of this research could be used as a reference to help in understanding the role of accounting in Lebanon by various finns and organizations.展开更多
文摘In recent years, a number of organisations have implemented Executive Information Systems （EIS） including Computer-Based Information Systems （CBIS） in order to improve the performance of their executives＇ jobs though the majority of executives are unwilling to use EIS applications because of their design defects. Present researches on Executive Information Systems （EIS） are limited and less focused on the factors associated with EIS successful usage. This research adopts an extension of the Technology Acceptance Model （TAM） to derive useful variables to address the problem of the low usage of EIS by executives due to social factors, habits and facilitation conditions variables in Triandis＇ Framework. It reports on the adoption and usage of EIS by the executives in Organizations. The results show that experience in EIS usage was high with most respondents having used EIS for between 0 to 4 years （72.41%）, followed by the 5-9 years group with 25.86%. However, in terms of ability to use EIS, most executives were at the expert （knowledgeable）, casual user with 37.93%, followed by novice frequent user group with 31.03%. From this research, the authors propose a model that incorporates the habits, social factors and facilitating conditions in an Executive Information Systems.
文摘The issue of accountants＇ role in decision-making has been the center of attention of lots of studies in the last decade but never did it get the adequate coverage in Lebanon. This paper studies to what extent accountants are involved in the managerial decision-making in Lebanon. Two hundred experienced accountants from all over the country were randomly selected for a questionnaire survey. This survey provides evidence as to what factors contribute to the variance of influence accountants have in managerial decision-making. The results from the questionnaires varied, but we conclude that accountants＇ involvement in new product development （NPD）, the skills that accountants have, their role in the financial analysis of the firm, and how much the finn they work for encourages them to advice on business decisions affect the degree of contribution an accountant has to decision-making. The findings of this research could be used as a reference to help in understanding the role of accounting in Lebanon by various finns and organizations.
