This paper aims to develop a maintenance optimization model to maintain a high level of efficiency and reliability of the machinery. The methodological approach is based on preventive maintenance through the partial or total replacement of critical components. Although an intermediate intervention control, the focus is on a particular machine that has stopped several times, reducing its operational availability and resulting in a high cost of non-production. This study uses a Weibull model to analyze and optimize the correct maintenance process of the machinery considered. The failure data are then analyzed and scheduled. The final purpose is to standardize the operators' intervention procedures to reduce the time for the same interventions.

Present research is aimed to analyze the performance factors of flexible manufacturing systems by combined decision-making methodologies like analytical hierarchy process (AHP), combinatorial mathematics-based approach (CMBA) and improved ELECTRE. Six variables affecting the three factors of performance of flexible manufacturing systems viz. productivity, flexibility and quality are considered for the evaluation of performance factors. The weights of the attributes are calculated with AHP and the index score is calculated with CMBA methodology. CMBA methodology is the fusion of AHP and GTMA. ELECTRE approach has been used for the outranking of factors. The results show that productivity had the maximum impact on the performance of manufacturing systems. A high Spearman’s rank correlation also exists among the methods used.

Accounting systems have experienced significant developments, including sophisticated software applications, automation, big data, data analytics, and so on. The purpose of this study is to examine the effect of digitalization of accounting systems on the quality of accounting information and the effectiveness of management decision making in small and medium enterprises (SMEs) in a developing country, Indonesia. Based on the innovation diffusion theory, the hypothesis states that digitalization of the accounting system can improve accuracy and timeliness, cost reduction, and decision making. Data were obtained from questionnaire surveys to SMEs who had implemented the digitalization of the accounting systems. The results showed that the digitalization of the accounting systems had a positive effect on the accuracy and timeliness of accounting information and cost reduction. Furthermore, these two variables had a positive effect on the effectiveness of SME management decision making.

The role accounting plays in decision-making in business is a broad topic that has driven academics. This paper is grounded on decision and utility theories. It investigates the Certified Accountants' perception of financial information (FI) usefulness and the company's performance. Based on data collected through a survey applied to certified accountants, this study develops and evaluates an original theoretical model using the Structural Equations Model (SEM). The results reveal that manager's gender and academic qualifications influence the perception of FI utility. Non-owner managers and older companies also attach more significance to FI in decision making. The managers who attribute the most usefulness to FI in decision-making are those of companies with higher performance. Additionally, the results show that the FI usefulness is a mediator variable in the relationship between the characteristics above and company performance. This research helps all stakeholders improve decision-making, studying past events with FI to predict future results and consequently increase the company's success.

According to connoisseurs, cultural system is encountering a fully new space in future decades and cultural indicators will be exposed by some dangers; for the same reason, cultural observation activities in management dialogue of Iran are emphasized; the concept of “observation” in Iran is facing with challenges including being far from the concepts of futures studies and the focus on “cultural indicators monitoring” while cultural engineering needs foresight and identification of affecting progressive and deterring factors on the culture. The present study aims at providing alternatives to design an observation system by considering the monitoring and scanning simultaneously to bring out strategic and futurist vision for cultural organizations. To this end, the solution space and morphological field of observation (parameters and values) by using MA/Carma Viewer software package is designed based on the literature review and forming a five-member expert group and specialized conversations. Upon Internal Consistency Assessment of parameters and by considering some values as drivers, Parameters Activity Check was conducted to study the reactions by other parameters and values. After sense-making and proper understanding of the model behavior, an Inference and “What-If” model were devised; some configurations were studied and provided in order to aware a part of proper alternatives for designing a cultural observation system (two scenarios). Scenario selection is different due to contingencies and conditions of executing the process as well as the users’ needs and goals in cultural observation system and cultural organizations can make decisions and design detailed observation systems by using morphological models, solution space and alternatives provided in the present study and depended on their goals and needs.

This research explores the influence of data mining methods on the managerial decision-making in Saudi Arabia's industrial sector, emphasizing the moderating function of cooperation. A total of 500 questionnaires were distributed to information technology managers, with 265 responses selected for data analysis. Smart PLS 4 software was used for the data analysis, and statistical measures were used to analyze the correlations between variables. The findings show that data mining approaches have a substantial positive relationship with improving decision-making and information exchange within external and internal contexts. The study also demonstrates that cooperation plays an important moderating role in these interactions, emphasizing the significance of building a cooperative atmosphere to improve the influence of data mining methods on decision-making and information sharing. The study's conclusions have practical relevance for organizations in the industrial sector. Organizations may improve their decision-making processes and information sharing by adopting data mining tools and boosting collaboration, enhancing performance and competitiveness.

Activity-Based-Model (ABC) is used for the purpose of significant improvement for overhead accounting systems by providing the best information required for managerial decision. This pa-per discusses implacability of ABC technique on inventory valuation as a management account-ing innovation. In order to prove the applicability of ABC for inventory control a material driven medium-sized and privately owned company from engineering (iron and steel) industry is select-ed and by analysis of its production process and its material dependency and use of indirect in-ventory, an ABC model is explored for better inventory control. The case revealed that the ne-cessity of ABC in the area of inventory control is significant. The company is not only able to increase its quality of decision but also it can significantly analyze its cost of direct material cost, valuation of direct material and use its implications for better decision making.

The primary objective of this article is to present the findings of an experimental study on the use of a human-like “naturalistic” avatar (of both genders) for information presentations. The primary goal is to investigate how users' frame of mind, purchasing behavior, and satisfaction are affected by being presented with information by a naturalistic avatar that lacks expressive capabilities. Two different types of information presentations were developed and empirically tested on 48 participants, namely: (i) two dimensional static graphical and textual information presentation and (ii) non-expressive naturalistic avatar. For this comparative research study, a simplified version of the user experience model that was used in our earlier research (the EUX-DM) was selected to serve as the measurement model. Participants' perceived values of the measured qualities were found to be independent of both their own and the naturalistic avatar's gender, and the non-expressive avatar had a positive effect and a stronger encouragement on participants' intention to purchase, usage attitude, and satisfaction than other types of information presentations.

Current study aimed at examining the influence of cloud computing characteristics and attributes (on-demand self-service, broad network access, resource pooling, rapid elasticity, and measured service) on decision making process within commercial banks in Jordan. Quantitative approach was used, and a questionnaire was distributed on a sample of (104) managers within commercial banks in Jordan. SPSS was employed to process and analyze primary data, depending on multiple and linear regression; results of study accepted the main hypothesis, and it appeared that cloud computing attributes support organizational efforts for better decision making process. Study recommended examining the role of cloud computing in the field of accounting, in other meanings; investigate the role of cloud accounting in supporting financial decision making process.

The study was conducted to examine the determinants on the choice of a Big Four auditor of listed firms in the Vietnamese stock market. Data were hand-collected from 511 non-financial firms in the period 2015 – 2017. The research results show that ownership concentration and foreign ownership had a positive significant impact on the choice of a high-quality Big Four auditor. Meanwhile, board size was negatively associated with the selection of large auditing firms. However, there was no statistical evidence on the effect of the proportion of independent directors and CEO duality on the likelihood of choosing a Big Four auditor.