KnE Social Sciences

ISSN: 2518-668X

The latest conference proceedings on humanities, arts and social sciences.

Viable System Model (VSM): A New Approach to Accounting Information System Development Model

Published date: May 03 2024

Journal Title: KnE Social Sciences

Issue title: 8th Sriwijaya Economics, Accounting, and Business Conference (8th SEABC 2023)

Pages: 350–373

DOI: 10.18502/kss.v9i14.16110

Authors:

Arista Hakikiaristahakiki@unsri.ac.idSriwijaya University

Mohamad AdamSriwijaya University

‎ YusnainiSriwijaya University

Hasni YusriantiSriwijaya University

Abstract:

This article discusses the potential for using the Viable System Model (VSM) as a new approach in developing accounting information systems. This article takes the form of a systematic literature review. The analysis was carried out using a comparative approach between the System Development Life Cycle (SDLC-Model) and the Viable System Model (VSM) in general and specifically in the field of accounting and accounting information systems. The SDLC is primarily focused on the development and management of software or systems, while the VSM is concerned with the broader understanding and management of complex organizations. Both concepts have their unique applications and are important in their respective domains. The results of the study show that the VSM has a more holistic approach in developing accounting information systems. The research results also show that VSM is more suitable for developing accounting information systems in organizations that are complex, flexible, and adaptive to the speed of change in the company’s ongoing organizational business environment. The VSM provides a framework for understanding how organizations and systems can adapt to changing environments and maintain viability. It is particularly useful for complex organizations that need to respond to dynamic conditions.

Keywords: accounting information system development, viable system model, system development life cycle

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