Sumiyana Sumiyana

By Sumiyana Sumiyana and Sriwidharmanely Sriwidharmanely

This paper describes how chaos theory was implemented to explain a behavioral aspect in an information system. The chaos theory was developed from the physical sciences and has been widely applied to many fields. However, this theory may also be applied to the social sciences. For certain types of human behavior, the chaos theory could comprehensively explain the phenomena of the use of information and communications technology (ICT). It means that this theory could clarify all the different kinds of human interactions with ICT. When the researchers used the chaos theory integratively, they could explain the distressed behavior of ICT users comprehensively. This theory argues that an individual acts randomly, even though the system is deterministic. When individuals use ICT, they could get technostress due to either the information systems or other users. This paper explains that ICT users could use information systems, with their complicated procedures and outputs. They were also probably disturbed by other users. The users, furthermore, experience chaotic pressures through their experiential values. This paper shows that users’ behavior when facing chaotic pressure depends upon their personality dimensions. The authors finally propose a new paradigm that this chaos theory could explain the chaotic actions of ICT users.

Part of the book: A Collection of Papers on Chaos Theory and Its Applications

By Sumiyana Sumiyana, Hendrian Hendrian, Ruslan Effendi, Krisnhoe Fitrijati and Sriwidharmanely Sriwidharmanely

This paper describes current research to drive future research challenges in accounting quality. The definition of accounting quality is mainly varying depending on the objective that the study pointed. Previous research revealed that many proxies describe the accounting quality but most of them from the financial perspective. Furthermore, this paper tries to expose this research issue in the behavioural approach and drive future research in the mixed method. It concludes that the behavioural issues can be a research model, triggering future research challenges in accounting quality. The authors support these triggers from the perspectives of political hegemony, bureaucracy ratcheting, cognitive distortion, and international accounting standard. Finally, we infer and simultaneously predict that accounting quality would broaden its concepts and lasting impression in the 21st century.

Part of the book: Accounting and Finance Innovations