Formation control a review and a new consideration pdf




















Don't see your language? Request permission to translate. ISA Revised deals with special considerations in the application of the ISAs to an audit of a financial statement or a specific element, account, or item of a financial statement.

It includes limited amendments to provide clarity about how the new and revised Auditor Reporting standards apply in the context of special purpose financial statements. These amendments are not intended to substantively change the underlying premise of these engagements in accordance with the extant ISAs.

ISA Revised is effective for audits of financial statements for periods ending on or after December 15, All rights reserved. Need an account? Click here to sign up. Download Free PDF. Management information system, challenges and solutions. Mandar Patkar. A short summary of this paper. Download Download PDF. Translate PDF. As having unnecessary Today, increasing the growth of IT and its consid- information leads into the immersing of the manager in erable effect on increasing productivity of public and information and his confusion and continuance of the private organizations at the world and global move- activities of some of the activities disturbs the organi- ment to using different types of information systems zation.

Incomplete information disturbs the planning, namely Management Information System MIS control and decision making and makes it ineffective caused that Iran also moves toward this trend. This as scientifically and practically.

The current manage- trend was encountered with successes, failures and ment in encountering the complexities of the decisions challenges. The review of the problems of design pro- found that the manual irrelevant systems based on the cess, establishment, operation and development of importance given to the above information cannot pro- management information systems in a country can be vide the required data and present them at appropriate of great importance in the decision making of the pub- time.

Most of the managers are faced with data or a lot lic and private sector organizations. The wise applica- of information experiences without any effect for them tion of new IT namely MIS in Iran can pave the way in decision making, planning, organizing and correct for the development and increases its efficiency and control in the organization. The gap between the fixed effectiveness. The present study explained the position, information systems and varied organizational struc- aim, role, definition, concept, dimensions, benefits tures namely in dynamic organizations are another and classification of management information systems fundamental problem leading into the information and reviewed the problems and barriers of the organi- weakness.

As any change in organization structure cre- zations. Finally, some solutions and propositions were ated some changes in the jobs, responsibilities, power, presented to cope with the challenges of management management hierarchy, etc and the changes created the information systems. The elimination of the mentioned problems and providing The current era is called information and commu- the management access to the required, complete, flex- nication era as many studies are conducted regarding ible information depends upon providing a complete set the collection, processing and transferring information of the systems and mechanisms and the system is called Bahman, To fulfill the planning and control process in each organization, various data should be collected from in- The concept of management information systems side and outside of the organization and be transferred Based on the wide scope of the concepts of infor- to the system doing information processing via the mation systems, the present study attempted to con- communication channel.

The information processing sider only the issues of MIS being applied in various should be as the system can present the necessary, time- levels of managers in the organizations and the main Corresponding author: Mehdi Babaei, Banab branch, Islamic Azad University, Banab, Iran. E-mail: Mehdibabaei39 yahoo. It can be said The management information system is an in- that in Iran namely in governmental organizations, tegrated, computerized and machine user system management information systems with the common providing the required information to support the concept of MIS in the developed countries are less operation and decision making.

The main elements used and in some organizations any information sys- of this system are: tem, even the other kinds as: Transaction Processing 1- An integrated system to give service to many Systems TPS presenting some reports for the manag- users, 2-The computer system linking some of in- ers of the organizations are called MIS.

Although these formation software via a database. All the management information system being The introduction of different kinds of information established in these systems and being applied by systems their managers are considered MIS with a little neg- As it was mentioned, the information systems ligence and they are called MIS in the present study. There are different kinds experts of various levels of the organization and by of information systems and they are used in various raising new concepts not only extended their knowl- positions in the organization.

Based on tions, the followings are observed: the important feature of management information The Management Information System MIS system, the managers of these systems are of great Executive information system E.

S importance. S ally to dollars Momeni, Expert Systems E. S [11], [12], systems are presented and some of them are as: [13], [14]. The role of MIS in levels that by collection, exchange and presentation decision support is best discussed in the context of the of information, the organization needs are met as subset referred to as Decision Support System DSS.

It is basically an informational ap- using communication systems for good manage- plication which depends on the information already ment of organization activities Kelly, Sometimes there is an overlap between the Essentially, before deciding on which MIS strategy broad categories of IS and a DSS could be capable to use, it is vital to ensure that the choice made is fully of presenting information graphically through an compatible with your current system.

This will not only expert system or artificial intelligence AI. Usually help in avoiding erratic choices but it will also save you the DSS is used by all levels of people within a busi- the time and money that would have been otherwise ness organization. There- to be made. In other words, there should be a connect- fore, the process of decision-making in any business ing point between the decision to be made and the MIS is an inherently vital aspect not just for organizations to be used by individual or corporate business owners but also for individuals who greatly rely on these de- Jarboe, As a key consideration, Management cisions for their survival in the highly competitive Information Systems is a highly complex and delicate arena of entrepreneurship Al-Zhrani, It is for this reason that it is recommendable The Role of Management Information Systems for organizations to ensure that they carefully select the Two main roles are played by the decision making individuals who are placed to control the systems.

The of the managers. First it helps the managers to take more cautious and professional a person is, the better decision based on the information being prepared. It means that MIS is the tool that as the orga- for good decision making Kumar, The managers use ficult for organizations to make their decisions. This MIS as a tool to define the problems being faced. As is because they would be forced to making baseless in- MIS helps the managers to understand the problems formation due to the lack of confirmed information.

Moreover, MIS normally lays a firm foundation for the establishment of concrete decisions through its system- Role of MIS in Improving decision making atic tools, timely information and adequate managerial Preliminarily, it is inherent to state that decision policies and regulations.

This is because a majority of operations in as guidelines to business owners when making critical an organization revolve around decisions made by the decisions about their businesses. As a result, managers management and other key stakeholders in the organi- and key decision makers are bridled from overstepping zation.

And in order for decision to be made adequate- their boundaries or exceeding their business mandate. More importantly, the capacity to guide de- in choice of decision to be made, organizations must cision-making facilitates progress and improvement of ensure that they have a good management informa- the operations in a company Lingham, In addi- tion system.

As a notable general observation, a good tion, most MIS programs are endowed with the capacity MIS ensures good decision making just in the same to give real-time updates of the occurrences in company way bad MIS propel the making of bad decisions.

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