Posted: May 25th, 2022

Ackoff’s Management Misinformation Systems

Accounting Information Systems have emerged as very famous components of modern businesses mainly because they offer beneficial and timely information to management in addition to being cost-effective. Generally, these systems are helpful in book account payables, cash transactions, receivables, and every other accounting function in an orderly manner. The need for an effective accounting information system in an organization is attributed to the huge volume of data handled by accounting departments. Accounting Information Systems provide helpful and timely accounting information because they perform accounting functions automatically rather than manually though the principles are similar. These systems are primarily based on computerized procedures that usually comprise modules known as sub-systems. While they remain an important facet of organizational decision-making, the management may make several incorrect assumptions about these systems.

Ackoff’s Management Misinformation Systems:

According to Ackoff (1967), there is a growing pre-occupation with Management Information Systems by operations researchers and management scientists (p.147). This pre-occupation has contributed to the development of Management Information Systems that are synonymous with management science or operations research. The main reason underlying pre-occupation with these systems is that they engage the researcher or scientist in a romantic relationship with the computer. However, regardless of the enthusiasm, few computerized management information systems have been implemented.

In addition to the minimal implementation of computerized management information systems, managers seem to make five common and incorrect assumptions regarding the design of these systems. Nonetheless, these assumptions are not justified in many cases, which contribute to significant deficiencies in the developed systems. The first assumption is lack of relevant information, which is a crucial deficit that many managers operate with. Secondly, managers assume that they need the information they want when using the computerized management information systems. Third, the management assumes that improved decision-making will be achieved once the needed information is obtained. The fourth assumption is that improved communication among managers contributes to enhanced organizational performance. The fifth critical deficiency is that a manager only needs to understand how to use the system rather than understanding how the system functions. As previously mentioned, these assumptions have significant impacts on the efficiency of the management information systems.

Incorrect Assumptions about Accounting Information Systems:

Accounting Information Systems have been developed as part of attempts to revolutionize the processes of the accounting department and functions. Since these systems involve the use of computerized processes, they tend to provide accurate and timely information. This is mainly enhanced by the separation of the systems into various sub-systems like General Ledger module, Accounts Payable module, Accounts Receivable module, and Inventory module. Each of these modules has different purpose and functionality that are integrated to provide organizations with an extremely efficient accounting information system (Shanker, n.d.).

While the systems help in provision of helpful and timely accounting information, there are some related incorrect assumptions made by management. The first incorrect assumption related to accounting information systems is the fact that management tend to consider the security of accounting information as a responsibility of the IT department or bookkeeping staff. Actually, the security of accounting information contained in the systems has usually been left or delegated to the Information Technology department who are responsible for the design of these systems. This assumption has led to the establishment of regulations stipulating that the security of accounting information is a top management responsibility. For instance, Section 404 of the Sarbanes-Oxley Act made it compulsory for organization’s management to preserve internal controls over financial reporting. This regulation incorporates accounting information systems because it generates numbers for the financial reports.

Secondly, the management assumes that accounting information systems generate accurate accounting information. While this is true when compared to manual systems, the reality is that accounting information systems can contain mistakes. These mistakes are likely to occur because the accounting department handles a huge volume of transactions. Some of the most common errors include mistyped numbers, wrong accounts of journal entries, and misclassification of transactions. Third, the costs of purchasing, implementing, and maintaining these systems are major assumptions attributed to the substantial decrease in their costs. However, the management may be required to spend additional costs in maintaining the systems and training new employees when implementing the systems. There are other extra costs related to accounting information systems including the costs for customizing reports.

Similar to Management Information Systems, the assumption that a manager needs the information he wants is an assumption related to accounting information systems. In this case, the management assumes that they can generate the financial information that they need to accomplish specific goals. However, accounting information basically evaluates business activities and communicates the information to investors and creditors (“Accounting Information and Decision Making,” n.d.). The final assumption is that accounting information systems should provide positive financial information in order to be effective. Since these systems only help managers to manage, they show the actual financial position of the organization.

The most negative potential impacts on business operations related to these assumptions is that they could result in ineffective business practices that lead to poor productivity of the organization. The likelihood of ineffective and inefficient business practices is attributed to the incorrect financial information, unauthorized use of private and confidential financial information, theft of important information, huge costs, and reduced accuracy and efficiency of accounting operations.

Organizational Performance and Proper Information Management:

Proper management of information in a business system has developed to become an important aspect of management in today’s world because of its link to improved organizational performance and success. The need for proper information management at various management levels in a business system has been necessitated by the ever changing business environment and circumstances. Notably, there are various ways in which organizational performance may be improved when information is properly managed within a business system.

First, organizational performance can be enhanced when information is properly managed through establishing management control systems. These systems are basically methods of gathering information that are used to direct and govern behavior of the management and employees towards the achievement of organizational goals (“What are Management Control Systems?” n.d.). While these management control systems use several techniques, they evaluate various areas in the business system to enhance performance and productivity.

Secondly, organizational performance can be improved when information is properly managed through conducting complete and accurate performance evaluations. These evaluations help in identifying a worker’s strengths and retaining efficient and most competitive workers. The third way for improving organizational performance in the presence of proper information management is through integrating systems in order to improve the efficiency of the generated information on the performance of the organization. The integration of organizational systems ensures proper flow of information among the various organizational departments. The adequate and proper flow of information in turn leads to effective decision-making, which enhances organizational performance.

Level of Security to Ensure Information Integrity:

Information integrity within automated business systems is an important aspect of these systems because of its effect on privacy. As the field of information security has significantly developed in recent years, information security has emerged as an important issue for automated business systems. This is primarily because unauthorized use or access to private and confidential information about a business could result in negative consequences, especially with regards to the business’ competitiveness. Therefore, protecting information and promoting information integrity is not only a business requirement but also legal and ethical requirement. This implies that there is need for high level of security in order to ensure information integrity within automated business systems.

The need for high level of security for information integrity is because this measure is associated with several major concepts i.e. confidentiality, availability, and authenticity. High levels of information security are crucial parts of this process because automated business systems normally function in a complex business environment characterized by uncertainties. In addition, the systems function as open systems that require instrumentality of planning framework to promote information integrity (Mandke & Nayar, n.d.). The high security level helps in learning methods through which the business interacts with its environment to establish and accomplish integrity targets while maintaining growth.

In conclusion, the current business environment is characterized with computerized or automated business operations and practices rather than manual systems. These automated systems cover a variety of areas or organizational departments such as accounts. While these systems have significantly enhanced the efficiency of organizational processes and productivity, they also contain certain challenges that should be dealt with effectively. Some of these challenges are attributed to common assumptions made by the management regarding their functioning. However, the main factor that the management should critically consider is the need to promote information integrity while using these systems.

References:

“Accounting Information and Decision Making.” (n.d.). McGraw Hill. Retrieved April 19, 2013,

from http://highered.mcgraw-hill.com/sites/dl/free/0078110823/859852/spiceland2e_sample_ch01.pdf

Ackoff, R.L. (1967, December). Management Misinformation Systems. Management Science,

14(4), 147-156. Retrieved from http://www.acasa.upenn.edu/ackoff67.pdf

Mandke, V.V. & Nayar, M.K. (n.d.). A Planning Framework for Information Integrity for Complex Business Environment Characterized by Uncertainty. Retrieved April 19, 2013, from http://www.ciir.org.in/whitepapers/planningframework/planningframe.pdf

Shankier, S. (n.d.). Accounting Information Systems Security Issues. Retrieved April 19, 2013,

from http://www.ehow.com/list_6396287_accounting-information-systems-security-issues.html

“What are Management Control Systems?” (n.d.). Wise Geek — Clear Answers for Common

Questions. Retrieved April 20, 2013, from http://www.wisegeek.com/what-are-management-control-systems.htm

---

Get Professional Assignment Help Cheaply

Are you busy and do not have time to handle your assignment? Are you scared that your paper will not make the grade? Do you have responsibilities that may hinder you from turning in your assignment on time? Are you tired and can barely handle your assignment? Are your grades inconsistent?

Whichever your reason is, it is valid! You can get professional academic help from our service at affordable rates. We have a team of professional academic writers who can handle all your assignments.

Why Choose Our Academic Writing Service?

• Plagiarism free papers
• Timely delivery
• Any deadline
• Skilled, Experienced Native English Writers
• Subject-relevant academic writer
• Adherence to paper instructions
• Ability to tackle bulk assignments
• Reasonable prices
• 24/7 Customer Support
• Get superb grades consistently

 

Online Academic Help With Different Subjects

Literature

Students barely have time to read. We got you! Have your literature essay or book review written without having the hassle of reading the book. You can get your literature paper custom-written for you by our literature specialists.

Finance

Do you struggle with finance? No need to torture yourself if finance is not your cup of tea. You can order your finance paper from our academic writing service and get 100% original work from competent finance experts.

Computer science

Computer science is a tough subject. Fortunately, our computer science experts are up to the match. No need to stress and have sleepless nights. Our academic writers will tackle all your computer science assignments and deliver them on time. Let us handle all your python, java, ruby, JavaScript, php , C+ assignments!

Psychology

While psychology may be an interesting subject, you may lack sufficient time to handle your assignments. Don’t despair; by using our academic writing service, you can be assured of perfect grades. Moreover, your grades will be consistent.

Engineering

Engineering is quite a demanding subject. Students face a lot of pressure and barely have enough time to do what they love to do. Our academic writing service got you covered! Our engineering specialists follow the paper instructions and ensure timely delivery of the paper.

Nursing

In the nursing course, you may have difficulties with literature reviews, annotated bibliographies, critical essays, and other assignments. Our nursing assignment writers will offer you professional nursing paper help at low prices.

Sociology

Truth be told, sociology papers can be quite exhausting. Our academic writing service relieves you of fatigue, pressure, and stress. You can relax and have peace of mind as our academic writers handle your sociology assignment.

Business

We take pride in having some of the best business writers in the industry. Our business writers have a lot of experience in the field. They are reliable, and you can be assured of a high-grade paper. They are able to handle business papers of any subject, length, deadline, and difficulty!

Statistics

We boast of having some of the most experienced statistics experts in the industry. Our statistics experts have diverse skills, expertise, and knowledge to handle any kind of assignment. They have access to all kinds of software to get your assignment done.

Law

Writing a law essay may prove to be an insurmountable obstacle, especially when you need to know the peculiarities of the legislative framework. Take advantage of our top-notch law specialists and get superb grades and 100% satisfaction.

What discipline/subjects do you deal in?

We have highlighted some of the most popular subjects we handle above. Those are just a tip of the iceberg. We deal in all academic disciplines since our writers are as diverse. They have been drawn from across all disciplines, and orders are assigned to those writers believed to be the best in the field. In a nutshell, there is no task we cannot handle; all you need to do is place your order with us. As long as your instructions are clear, just trust we shall deliver irrespective of the discipline.

Are your writers competent enough to handle my paper?

Our essay writers are graduates with bachelor's, masters, Ph.D., and doctorate degrees in various subjects. The minimum requirement to be an essay writer with our essay writing service is to have a college degree. All our academic writers have a minimum of two years of academic writing. We have a stringent recruitment process to ensure that we get only the most competent essay writers in the industry. We also ensure that the writers are handsomely compensated for their value. The majority of our writers are native English speakers. As such, the fluency of language and grammar is impeccable.

What if I don’t like the paper?

There is a very low likelihood that you won’t like the paper.

Reasons being:

• When assigning your order, we match the paper’s discipline with the writer’s field/specialization. Since all our writers are graduates, we match the paper’s subject with the field the writer studied. For instance, if it’s a nursing paper, only a nursing graduate and writer will handle it. Furthermore, all our writers have academic writing experience and top-notch research skills.
• We have a quality assurance that reviews the paper before it gets to you. As such, we ensure that you get a paper that meets the required standard and will most definitely make the grade.

In the event that you don’t like your paper:

• The writer will revise the paper up to your pleasing. You have unlimited revisions. You simply need to highlight what specifically you don’t like about the paper, and the writer will make the amendments. The paper will be revised until you are satisfied. Revisions are free of charge
• We will have a different writer write the paper from scratch.
• Last resort, if the above does not work, we will refund your money.

Will the professor find out I didn’t write the paper myself?

Not at all. All papers are written from scratch. There is no way your tutor or instructor will realize that you did not write the paper yourself. In fact, we recommend using our assignment help services for consistent results.

What if the paper is plagiarized?

We check all papers for plagiarism before we submit them. We use powerful plagiarism checking software such as SafeAssign, LopesWrite, and Turnitin. We also upload the plagiarism report so that you can review it. We understand that plagiarism is academic suicide. We would not take the risk of submitting plagiarized work and jeopardize your academic journey. Furthermore, we do not sell or use prewritten papers, and each paper is written from scratch.

When will I get my paper?

You determine when you get the paper by setting the deadline when placing the order. All papers are delivered within the deadline. We are well aware that we operate in a time-sensitive industry. As such, we have laid out strategies to ensure that the client receives the paper on time and they never miss the deadline. We understand that papers that are submitted late have some points deducted. We do not want you to miss any points due to late submission. We work on beating deadlines by huge margins in order to ensure that you have ample time to review the paper before you submit it.

Will anyone find out that I used your services?

We have a privacy and confidentiality policy that guides our work. We NEVER share any customer information with third parties. Noone will ever know that you used our assignment help services. It’s only between you and us. We are bound by our policies to protect the customer’s identity and information. All your information, such as your names, phone number, email, order information, and so on, are protected. We have robust security systems that ensure that your data is protected. Hacking our systems is close to impossible, and it has never happened.

How our Assignment  Help Service Works

1.      Place an order

You fill all the paper instructions in the order form. Make sure you include all the helpful materials so that our academic writers can deliver the perfect paper. It will also help to eliminate unnecessary revisions.

2.      Pay for the order

Proceed to pay for the paper so that it can be assigned to one of our expert academic writers. The paper subject is matched with the writer’s area of specialization.

3.      Track the progress

You communicate with the writer and know about the progress of the paper. The client can ask the writer for drafts of the paper. The client can upload extra material and include additional instructions from the lecturer. Receive a paper.

4.      Download the paper

The paper is sent to your email and uploaded to your personal account. You also get a plagiarism report attached to your paper.

PLACE THIS ORDER OR A SIMILAR ORDER WITH US TODAY AND GET A PERFECT SCORE!!!

---