{"id":"https://openalex.org/W4411376190","doi":"https://doi.org/10.1108/jeim-03-2025-0141","title":"Mediating effect of cybernetic feedback loops on the performance of computerised accounting information systems in China\u2019s information and control systems","display_name":"Mediating effect of cybernetic feedback loops on the performance of computerised accounting information systems in China\u2019s information and control systems","publication_year":2025,"publication_date":"2025-06-17","ids":{"openalex":"https://openalex.org/W4411376190","doi":"https://doi.org/10.1108/jeim-03-2025-0141"},"language":"en","primary_location":{"id":"doi:10.1108/jeim-03-2025-0141","is_oa":false,"landing_page_url":"https://doi.org/10.1108/jeim-03-2025-0141","pdf_url":null,"source":{"id":"https://openalex.org/S141478581","display_name":"Journal of Enterprise Information Management","issn_l":"1741-0398","issn":["1741-0398","1758-7409"],"is_oa":false,"is_in_doaj":false,"is_core":true,"host_organization":"https://openalex.org/P4310319811","host_organization_name":"Emerald Publishing Limited","host_organization_lineage":["https://openalex.org/P4310319811"],"host_organization_lineage_names":["Emerald Publishing Limited"],"type":"journal"},"license":null,"license_id":null,"version":"publishedVersion","is_accepted":true,"is_published":true,"raw_source_name":"Journal of Enterprise Information Management","raw_type":"journal-article"},"type":"article","indexed_in":["crossref"],"open_access":{"is_oa":false,"oa_status":"closed","oa_url":null,"any_repository_has_fulltext":false},"authorships":[{"author_position":"first","author":{"id":"https://openalex.org/A5082834675","display_name":"Hisham Noori Hussain Al-Hashimy","orcid":"https://orcid.org/0000-0002-5006-6054"},"institutions":[{"id":"https://openalex.org/I126633494","display_name":"University of Basrah","ror":"https://ror.org/00840ea57","country_code":"IQ","type":"education","lineage":["https://openalex.org/I126633494"]}],"countries":["IQ"],"is_corresponding":true,"raw_author_name":"Hisham Noori Hussain Al-Hashimy","raw_affiliation_strings":["Economic Studies Department, Basrah and Arab Gulf Studies Center, University of Basrah , ,"],"raw_orcid":null,"affiliations":[{"raw_affiliation_string":"Economic Studies Department, Basrah and Arab Gulf Studies Center, University of Basrah , ,","institution_ids":["https://openalex.org/I126633494"]}]},{"author_position":"last","author":{"id":"https://openalex.org/A5060502896","display_name":"Jinfang Yao","orcid":"https://orcid.org/0009-0002-6320-8784"},"institutions":[{"id":"https://openalex.org/I139322472","display_name":"Universiti Sains Malaysia","ror":"https://ror.org/02rgb2k63","country_code":"MY","type":"education","lineage":["https://openalex.org/I139322472"]}],"countries":["MY"],"is_corresponding":false,"raw_author_name":"Jinfang Yao","raw_affiliation_strings":["School of Languages, Literacies and Translation, Universiti Sains Malaysia , ,"],"raw_orcid":"https://orcid.org/0009-0002-6320-8784","affiliations":[{"raw_affiliation_string":"School of Languages, Literacies and Translation, Universiti Sains Malaysia , ,","institution_ids":["https://openalex.org/I139322472"]}]}],"institutions":[],"countries_distinct_count":2,"institutions_distinct_count":2,"corresponding_author_ids":["https://openalex.org/A5082834675"],"corresponding_institution_ids":["https://openalex.org/I126633494"],"apc_list":null,"apc_paid":null,"fwci":2.0307,"has_fulltext":false,"cited_by_count":1,"citation_normalized_percentile":{"value":0.87789747,"is_in_top_1_percent":false,"is_in_top_10_percent":false},"cited_by_percentile_year":{"min":91,"max":95},"biblio":{"volume":"38","issue":"6","first_page":"1831","last_page":"1859"},"is_retracted":false,"is_paratext":false,"is_xpac":false,"primary_topic":{"id":"https://openalex.org/T11891","display_name":"Big Data and Business Intelligence","score":0.8761000037193298,"subfield":{"id":"https://openalex.org/subfields/1404","display_name":"Management Information Systems"},"field":{"id":"https://openalex.org/fields/14","display_name":"Business, Management and Accounting"},"domain":{"id":"https://openalex.org/domains/2","display_name":"Social Sciences"}},"topics":[{"id":"https://openalex.org/T11891","display_name":"Big Data and Business Intelligence","score":0.8761000037193298,"subfield":{"id":"https://openalex.org/subfields/1404","display_name":"Management Information Systems"},"field":{"id":"https://openalex.org/fields/14","display_name":"Business, Management and Accounting"},"domain":{"id":"https://openalex.org/domains/2","display_name":"Social Sciences"}},{"id":"https://openalex.org/T10270","display_name":"Blockchain Technology Applications and Security","score":0.863099992275238,"subfield":{"id":"https://openalex.org/subfields/1710","display_name":"Information Systems"},"field":{"id":"https://openalex.org/fields/17","display_name":"Computer Science"},"domain":{"id":"https://openalex.org/domains/3","display_name":"Physical Sciences"}}],"keywords":[{"id":"https://openalex.org/keywords/cybernetics","display_name":"Cybernetics","score":0.8335913419723511},{"id":"https://openalex.org/keywords/china","display_name":"China","score":0.7107090950012207},{"id":"https://openalex.org/keywords/accounting-information-system","display_name":"Accounting information system","score":0.6767738461494446},{"id":"https://openalex.org/keywords/control","display_name":"Control (management)","score":0.5007319450378418},{"id":"https://openalex.org/keywords/information-system","display_name":"Information system","score":0.4942941665649414},{"id":"https://openalex.org/keywords/computer-science","display_name":"Computer science","score":0.43689653277397156},{"id":"https://openalex.org/keywords/industrial-engineering","display_name":"Industrial engineering","score":0.43179452419281006},{"id":"https://openalex.org/keywords/accounting","display_name":"Accounting","score":0.3863760530948639},{"id":"https://openalex.org/keywords/operations-research","display_name":"Operations research","score":0.3778892457485199},{"id":"https://openalex.org/keywords/knowledge-management","display_name":"Knowledge management","score":0.3731880187988281},{"id":"https://openalex.org/keywords/engineering","display_name":"Engineering","score":0.34770581126213074},{"id":"https://openalex.org/keywords/business","display_name":"Business","score":0.24318701028823853},{"id":"https://openalex.org/keywords/geography","display_name":"Geography","score":0.1828816533088684},{"id":"https://openalex.org/keywords/artificial-intelligence","display_name":"Artificial intelligence","score":0.1313478946685791}],"concepts":[{"id":"https://openalex.org/C115286129","wikidata":"https://www.wikidata.org/wiki/Q123637","display_name":"Cybernetics","level":2,"score":0.8335913419723511},{"id":"https://openalex.org/C191935318","wikidata":"https://www.wikidata.org/wiki/Q148","display_name":"China","level":2,"score":0.7107090950012207},{"id":"https://openalex.org/C163867264","wikidata":"https://www.wikidata.org/wiki/Q4672792","display_name":"Accounting information system","level":2,"score":0.6767738461494446},{"id":"https://openalex.org/C2775924081","wikidata":"https://www.wikidata.org/wiki/Q55608371","display_name":"Control (management)","level":2,"score":0.5007319450378418},{"id":"https://openalex.org/C180198813","wikidata":"https://www.wikidata.org/wiki/Q121182","display_name":"Information system","level":2,"score":0.4942941665649414},{"id":"https://openalex.org/C41008148","wikidata":"https://www.wikidata.org/wiki/Q21198","display_name":"Computer science","level":0,"score":0.43689653277397156},{"id":"https://openalex.org/C13736549","wikidata":"https://www.wikidata.org/wiki/Q4489420","display_name":"Industrial engineering","level":1,"score":0.43179452419281006},{"id":"https://openalex.org/C121955636","wikidata":"https://www.wikidata.org/wiki/Q4116214","display_name":"Accounting","level":1,"score":0.3863760530948639},{"id":"https://openalex.org/C42475967","wikidata":"https://www.wikidata.org/wiki/Q194292","display_name":"Operations research","level":1,"score":0.3778892457485199},{"id":"https://openalex.org/C56739046","wikidata":"https://www.wikidata.org/wiki/Q192060","display_name":"Knowledge management","level":1,"score":0.3731880187988281},{"id":"https://openalex.org/C127413603","wikidata":"https://www.wikidata.org/wiki/Q11023","display_name":"Engineering","level":0,"score":0.34770581126213074},{"id":"https://openalex.org/C144133560","wikidata":"https://www.wikidata.org/wiki/Q4830453","display_name":"Business","level":0,"score":0.24318701028823853},{"id":"https://openalex.org/C205649164","wikidata":"https://www.wikidata.org/wiki/Q1071","display_name":"Geography","level":0,"score":0.1828816533088684},{"id":"https://openalex.org/C154945302","wikidata":"https://www.wikidata.org/wiki/Q11660","display_name":"Artificial intelligence","level":1,"score":0.1313478946685791},{"id":"https://openalex.org/C119599485","wikidata":"https://www.wikidata.org/wiki/Q43035","display_name":"Electrical engineering","level":1,"score":0.0},{"id":"https://openalex.org/C166957645","wikidata":"https://www.wikidata.org/wiki/Q23498","display_name":"Archaeology","level":1,"score":0.0}],"mesh":[],"locations_count":1,"locations":[{"id":"doi:10.1108/jeim-03-2025-0141","is_oa":false,"landing_page_url":"https://doi.org/10.1108/jeim-03-2025-0141","pdf_url":null,"source":{"id":"https://openalex.org/S141478581","display_name":"Journal of Enterprise Information Management","issn_l":"1741-0398","issn":["1741-0398","1758-7409"],"is_oa":false,"is_in_doaj":false,"is_core":true,"host_organization":"https://openalex.org/P4310319811","host_organization_name":"Emerald Publishing Limited","host_organization_lineage":["https://openalex.org/P4310319811"],"host_organization_lineage_names":["Emerald Publishing Limited"],"type":"journal"},"license":null,"license_id":null,"version":"publishedVersion","is_accepted":true,"is_published":true,"raw_source_name":"Journal of Enterprise Information Management","raw_type":"journal-article"}],"best_oa_location":null,"sustainable_development_goals":[],"awards":[],"funders":[],"has_content":{"pdf":false,"grobid_xml":false},"content_urls":null,"referenced_works_count":96,"referenced_works":["https://openalex.org/W3004771936","https://openalex.org/W3026751956","https://openalex.org/W3046573754","https://openalex.org/W3081166423","https://openalex.org/W3086908670","https://openalex.org/W3097832959","https://openalex.org/W3110137895","https://openalex.org/W3116844065","https://openalex.org/W3119628406","https://openalex.org/W3120566820","https://openalex.org/W3133942458","https://openalex.org/W3135453753","https://openalex.org/W3154793835","https://openalex.org/W3157802668","https://openalex.org/W3158393956","https://openalex.org/W3158661206","https://openalex.org/W3181967095","https://openalex.org/W3184876085","https://openalex.org/W3186216934","https://openalex.org/W3190393995","https://openalex.org/W3192855505","https://openalex.org/W3195198536","https://openalex.org/W3195227787","https://openalex.org/W3197053634","https://openalex.org/W3198741649","https://openalex.org/W3214448974","https://openalex.org/W3215000436","https://openalex.org/W3215847618","https://openalex.org/W4200290088","https://openalex.org/W4200510229","https://openalex.org/W4205588632","https://openalex.org/W4206684510","https://openalex.org/W4210678349","https://openalex.org/W4210926039","https://openalex.org/W4220741233","https://openalex.org/W4220830458","https://openalex.org/W4225646844","https://openalex.org/W4281572040","https://openalex.org/W4281885333","https://openalex.org/W4283817173","https://openalex.org/W4284884096","https://openalex.org/W4285597298","https://openalex.org/W4288680434","https://openalex.org/W4289782001","https://openalex.org/W4304959462","https://openalex.org/W4308695729","https://openalex.org/W4313598827","https://openalex.org/W4315881693","https://openalex.org/W4318457133","https://openalex.org/W4322775759","https://openalex.org/W4324058160","https://openalex.org/W4327594628","https://openalex.org/W4367610352","https://openalex.org/W4377102927","https://openalex.org/W4383163364","https://openalex.org/W4383817902","https://openalex.org/W4385451136","https://openalex.org/W4386601706","https://openalex.org/W4387645904","https://openalex.org/W4387742592","https://openalex.org/W4388986895","https://openalex.org/W4389462690","https://openalex.org/W4390009025","https://openalex.org/W4390356554","https://openalex.org/W4391304801","https://openalex.org/W4391723635","https://openalex.org/W4392139376","https://openalex.org/W4392292134","https://openalex.org/W4392510469","https://openalex.org/W4392748002","https://openalex.org/W4393233840","https://openalex.org/W4394880228","https://openalex.org/W4395071073","https://openalex.org/W4396870190","https://openalex.org/W4397013988","https://openalex.org/W4399081658","https://openalex.org/W4399109533","https://openalex.org/W4399376880","https://openalex.org/W4399915390","https://openalex.org/W4400283016","https://openalex.org/W4400678942","https://openalex.org/W4400684599","https://openalex.org/W4400850445","https://openalex.org/W4401157225","https://openalex.org/W4401172546","https://openalex.org/W4401948204","https://openalex.org/W4401966679","https://openalex.org/W4404125655","https://openalex.org/W4404615685","https://openalex.org/W4404820574","https://openalex.org/W4405196953","https://openalex.org/W4406907617","https://openalex.org/W4407373451","https://openalex.org/W4408298152","https://openalex.org/W4409347829","https://openalex.org/W4410758879"],"related_works":["https://openalex.org/W226730667","https://openalex.org/W1992148920","https://openalex.org/W4387906327","https://openalex.org/W201323158","https://openalex.org/W2509670760","https://openalex.org/W1814369816","https://openalex.org/W2115713508","https://openalex.org/W4206017036","https://openalex.org/W2598671941","https://openalex.org/W3139237279"],"abstract_inverted_index":{"Purpose":[0],"The":[1,80,117,149],"study":[2,53,93],"analyses":[3],"the":[4,18,28,40,103,135,145,180,185,197,202],"impact":[5,137],"of":[6,30,42,74,105,138,187,199],"Computerised":[7],"Accounting":[8],"Information":[9],"Systems":[10],"(CAIS)":[11],"on":[12,140],"organisational":[13],"performance":[14],"(OP)":[15],"and,":[16],"specifically,":[17],"facilitation":[19],"by":[20,163,183],"cybernetic":[21],"feedback":[22],"loops":[23],"(CFLs).":[24],"Furthermore,":[25],"it":[26],"examines":[27],"role":[29,127,186],"industry-specific":[31],"factors":[32],"(ISF)":[33],"and":[34,62,115,122,166,169],"management":[35],"practices":[36],"(MP)":[37],"in":[38,78,128,171,189,206],"determining":[39],"efficacy":[41],"CAIS":[43,97,159,192],"for":[44],"large-scale":[45],"automotive":[46,75,203],"manufacturing":[47,76,204],"organisations":[48],"within":[49,71,201],"China.":[50,79,207],"Design/methodology/approach":[51],"This":[52,91,176],"involved":[54],"gathering":[55],"data":[56],"from":[57],"320":[58],"information":[59],"systems":[60],"managers":[61],"financial":[63],"controllers,":[64],"employing":[65],"a":[66,125,158],"stratified":[67],"random":[68],"sampling":[69],"technique":[70],"selected":[72],"groups":[73],"companies":[77],"analysis":[81],"used":[82,112],"Partial":[83],"Least":[84],"Squares":[85],"Structural":[86],"Equation":[87],"Modelling":[88],"(PLS-SEM).":[89],"Findings":[90],"PLS-SEM":[92],"indicates":[94],"that":[95,120,152],"while":[96,194],"does":[98],"not":[99],"directly":[100],"affect":[101],"CFLs,":[102],"integration":[104],"these":[106],"CFLs":[107,139,165,188],"significantly":[108],"enhances":[109],"OP":[110,154],"when":[111],"alongside":[113],"ISF":[114,121,168,200],"MP.":[116],"findings":[118],"indicate":[119,151],"MP":[123,170],"play":[124],"significant":[126],"shaping":[129],"CAIS\u2019s":[130,141],"overall":[131],"performance,":[132],"further":[133],"amplifying":[134],"beneficial":[136],"general":[142],"efficiency":[143],"across":[144],"organisation.":[146],"Practical":[147],"implications":[148],"results":[150],"achieving":[153],"goals":[155],"through":[156],"implementing":[157],"is":[160],"feasible":[161],"only":[162],"adopting":[164],"considering":[167],"its":[172],"deployment":[173],"strategy.":[174],"Originality/value":[175],"paper":[177],"contributes":[178],"to":[179],"existing":[181],"literature":[182],"highlighting":[184],"pursuing":[190],"optimal":[191],"effectiveness":[193],"also":[195],"underscoring":[196],"importance":[198],"sector":[205]},"counts_by_year":[{"year":2025,"cited_by_count":1}],"updated_date":"2025-12-13T23:11:00.310470","created_date":"2025-10-10T00:00:00"}