Support of Information Systems to Decision Making: Case Analysis of Information Needs and Accounting Practices in Forest Industry
Suominen, Miikka (2004)
Kuvaus
Kokotekstiversiota ei ole saatavissa.
Tiivistelmä
The primary objective of this study is to evaluate the support of Information Systems to decision making of the business unit in the forest industry. Therefore, the main aim of the study is to define information needs from decision making point of view. Secondary aim is to evaluate information’s quality development from accounting practice point of view. Theoretical part presents accounting practices and Information Systems. Theory is concentrating on the characteristics of the operational environment from analytical, as well as constructive point of view.
The action analytical and constructive approaches were used as a research methodology. Hence, empirical data was collected using participant observation including informal discussions as well as focus group interviews and studying information systems and accounting documents. Analytic research model was tested by different parameters to achieve validity of the results. Results showed high validity by the model used. Constructive model’s validity was mainly based on data used as well as the understanding of the theory by the author. Different methods support each other remarkably well and results could be used for further analysis.
Notable observations of the study results showed clear lack of information used in decision making. Information needs are not completed by current practices and systems. Clear lack of data systems and inaccuracy in accounting practice were found. Information used to decision making should be product, customer, machine and market specific, as well as accurate and comparable. The evaluation of the results supports the need for Information Systems development to be agile and sophisticated. Hence, the need for Management Information System is justified.
The action analytical and constructive approaches were used as a research methodology. Hence, empirical data was collected using participant observation including informal discussions as well as focus group interviews and studying information systems and accounting documents. Analytic research model was tested by different parameters to achieve validity of the results. Results showed high validity by the model used. Constructive model’s validity was mainly based on data used as well as the understanding of the theory by the author. Different methods support each other remarkably well and results could be used for further analysis.
Notable observations of the study results showed clear lack of information used in decision making. Information needs are not completed by current practices and systems. Clear lack of data systems and inaccuracy in accounting practice were found. Information used to decision making should be product, customer, machine and market specific, as well as accurate and comparable. The evaluation of the results supports the need for Information Systems development to be agile and sophisticated. Hence, the need for Management Information System is justified.