Accounting information systems as institutional carriers: a case study of regulatory compliance in UK asset management houses

Previously, governments have responded to the impacts of economic failures and consequently have developed more regulations to protect employees, customers, shareholders and the economic wellbeing of the state. Our research addresses how Accounting Information Systems (AIS) may act as carriers for institutionalised practices associated with maintaining regulatory compliance within the context of UK Asset Management Houses. The AIS was found to be a strong conduit for institutionalized compliance related practices, utilising symbolic systems, relational systems, routines and artefacts to carry approaches relating to regulative, normative and cultural-cognitive strands of institutionalism. Thus, AIS are integral to the development and dissipation of best practice for the management of regulatory compliance. As institutional elements are clearly present we argue that AIS and regulatory compliance provide a rich context to further institutionalism. Since AIS may act as conduits for regulatory approaches, both systems adopters and clients may benefit from actively seeking to codify and abstract best practices into AIS. However, the application of generic institutionalized approaches, which may be applied across similar organizations, must be tempered with each firm’s business environment and associated regulatory exposure. A balance should be sought between approaches specific enough to be useful but generic enough to be universally applied.

Assessing pragmatic interoperability of information systems from a semiotic perspective

Most of studies on interoperability of systems integration focus on technical and semantic levels, but hardly extend investigations on pragmatic level. Our past work has addressed pragmatic interoperability, which is concerned with the relationship between signs and the potential behaviour and intention of responsible agents. We also define the pragmatic interoperability as a level concerning with the aggregation and optimisation of various business processes for achieving intended purposes of different information systems. This paper, as the extension of our previous research, is to propose an assessment method for measuring pragmatic interoperability of information systems. We firstly propose interoperability analysis framework, which is based on the concept of semiosis. We then develop pragmatic interoperability assessment process from two dimensions including six aspects (informal, formal, technical, substantive, communication, and control). We finally illustrate the assessment process in an example.

Pragmatic oriented data interoperability for smart healthcare information systems

Smart healthcare is a complex domain for systems integration due to human and technical factors and heterogeneous data sources involved. As a part of smart city, it is such a complex area where clinical functions require smartness of multi-systems collaborations for effective communications among departments, and radiology is one of the areas highly relies on intelligent information integration and communication. Therefore, it faces many challenges regarding integration and its interoperability such as information collision, heterogeneous data sources, policy obstacles, and procedure mismanagement. The purpose of this study is to conduct an analysis of data, semantic, and pragmatic interoperability of systems integration in radiology department, and to develop a pragmatic interoperability framework for guiding the integration. We select an on-going project at a local hospital for undertaking our case study. The project is to achieve data sharing and interoperability among Radiology Information Systems (RIS), Electronic Patient Record (EPR), and Picture Archiving and Communication Systems (PACS). Qualitative data collection and analysis methods are used. The data sources consisted of documentation including publications and internal working papers, one year of non-participant observations and 37 interviews with radiologists, clinicians, directors of IT services, referring clinicians, radiographers, receptionists and secretary. We identified four primary phases of data analysis process for the case study: requirements and barriers identification, integration approach, interoperability measurements, and knowledge foundations. Each phase is discussed and supported by qualitative data. Through the analysis we also develop a pragmatic interoperability framework that summaries the empirical findings and proposes recommendations for guiding the integration in the radiology context.

Evaluation frameworks for information systems integration: from a semiotic lens

Information systems integration aims at the interaction, information exchange and interoperability between information systems, devices and units. Research efforts have contributed in evaluation of information systems integration on the development of evaluation frameworks. To improve the usability and measurability of evaluation, a review of existing evaluation frameworks including their evolution and classifications of different interoperability levels is conducted. The theory of organisational semiotics is used for a comparative analysis of the frameworks and future work.

Institutional pressures on financial services firms: the role of information systems in regulatory compliance

The financial crisis of 2008 led to new international regulatory controls for the governance, risk and compliance of financial services firms. Information systems play a critical role here as political, functional and social pressures may lead to the deinstitutionalization of existing structures, processes and practices. This research examines how an investment management system is introduced by a leading IT vendor across eight client sites in the post-crisis era. Using institutional theory, it examines changes in working practices occurring at the environmental and organizational levels and the ways in which technological interventions are used to apply disciplinary effects in order to prevent inappropriate behaviors. The results extend the constructs of deinstitutionalization and identify empirical predictors for the deinstitutionalization of compliance and trading practices within financial organizations.

Beneath a learning management system: understanding the human information interaction in information systems

Studies on learning management systems have largely been technical in nature with an emphasis on the evaluation of the human computer interaction (HCI) processes in using the LMS. This paper reports a study that evaluates the information interaction processes on an eLearning course used in teaching an applied Statistics course. The eLearning course is used as a synonym for information systems. The study explores issues of missing context in stored information in information systems. Using the semiotic framework as a guide, the researchers evaluated an existing eLearning course with the view to proposing a model for designing improved eLearning courses for future eLearning programmes. In this exploratory study, a survey questionnaire is used to collect data from 160 participants on an eLearning course in Statistics in Applied Climatology. The views of the participants are analysed with a focus on only the human information interaction issues. Using the semiotic framework as a guide, syntactic, semantic, pragmatic and social context gaps or problems were identified. The information interactions problems identified include ambiguous instructions, inadequate information, lack of sound, interface design problems among others. These problems affected the quality of new knowledge created by the participants. The researchers thus highlighted the challenges of missing information context when data is stored in an information system. The study concludes by proposing a human information interaction model for improving the information interaction quality issues in the design of eLearning course on learning management platforms and those other information systems.

Organizations redesign and building of information systems

Develop software is still a risky business. After 60 years of experience, this community is still not able to consistently build Information Systems (IS) for organizations with predictable quality, within previously agreed budget and time constraints. Although software is changeable we are still unable to cope with the amount and complexity of change that organizations demand for their IS. To improve results, developers followed two alternatives: Frameworks that increase productivity but constrain the flexibility of possible solutions; Agile ways of developing software that keep flexibility with less upfront commitments. With strict frameworks, specific hacks have to be put in place to get around the framework construction options. In time this leads to inconsistent architectures that are harder to maintain due to incomplete documentation and human resources turnover. The main goals of this work is to create a new way to develop flexible IS for organizations, using web technologies, in a faster, better and cheaper way that is more suited to handle organizational change. To do so we propose an adaptive object model that uses a new ontology for data and action with strict normalizing rules. These rules should bound the effects of changes that can be better tested and therefore corrected. Interfaces are built with templates of resources that can be reused and extended in a flexible way. The “state of the world” for each IS is determined by all production and coordination acts that agents performed over time, even those performed by external systems. When bugs are found during maintenance, their past cascading effects can be checked through simulation, re-running the log of transaction acts over time and checking results with previous records. This work implements a prototype with part of the proposed system in order to have a preliminary assessment its feasibility and limitations.

A study of habitat fragmentation in Southeastern Brazil using remote sensing and geographic information systems (GIS)

The purpose of this work was to study fragmentation of forest formations (mesophytic forest, riparian woodland and savannah vegetation (cerrado)) in a 15,774-ha study area located in the Municipal District of Botucatu in Southeastern Brazil (São Paulo State). A land use and land cover map was made from a color composition of a Landsat-5 thematic mapper (TM) image. The edge effect caused by habitat fragmentation was assessed by overlaying, on a geographic information system (GIS), the land use and land cover data with the spectral ratio. The degree of habitat fragmentation was analyzed by deriving: 1. mean patch area and perimeter; 2. patch number and density; 3. perimeter-area ratio, fractal dimension (D), and shape diversity index (SI); and 4. distance between patches and dispersion index (R). In addition, the following relationships were modeled: 1. distribution of natural vegetation patch sizes; 2. perimeter-area relationship and the number and area of natural vegetation patches; 3. edge effect caused by habitat fragmentation, the values of R indicated that savannah patches (R = 0.86) were aggregated while patches of natural vegetation as a whole (R = 1.02) were randomly dispersed in the landscape. There was a high frequency of small patches in the landscape whereas large patches were rare. In the perimeter-area relationship, there was no sign of scale distinction in the patch shapes, In the patch number-landscape area relationship, D, though apparently scale-dependent, tends to be constant as area increases. This phenomenon was correlated with the tendency to reach a constant density as the working scale was increased, on the edge effect analysis, the edge-center distance was properly estimated by a model in which the edge-center distance was considered a function of the to;al patch area and the SI. (C) 1997 Elsevier B.V. B.V.

A CASE tool for the modeling of methods and information systems

MODSI is a multi-models tool for information systems modeling. A modeling process in MODSI can be driven according to three different approaches: informal, semi-formal and formal. The MODSI tool is therefore based on the linked usage of these three modeling approaches. It can be employed at two different levels: the meta-modeling of a method and the modeling of an information system.In this paper we start presenting different types of modeling by making an analysis of their particular features. Then, we introduce the meta-model defined in our tool, as well as the tool functional architecture. Finally, we describe and illustrate the various usage levels of this tool.

Usage of enterprise modeling processes and information systems design to forecast demand

Managing the great complexity of enterprise system, due to entities numbers, decision and process varieties involved to be controlled results in a very hard task because deals with the integration of its operations and its information systems. Moreover, the enterprises find themselves in a constant changing process, reacting in a dynamic and competitive environment where their business processes are constantly altered. The transformation of business processes into models allows to analyze and redefine them. Through computing tools usage it is possible to minimize the cost and risks of an enterprise integration design. This article claims for the necessity of modeling the processes in order to define more precisely the enterprise business requirements and the adequate usage of the modeling methodologies. Following these patterns, the paper concerns the process modeling relative to the domain of demand forecasting as a practical example. The domain of demand forecasting was built based on a theoretical review. The resulting models considered as reference model are transformed into information systems and have the aim to introduce a generic solution and be start point of better practical forecasting. The proposal is to promote the adequacy of the information system to the real needs of an enterprise in order to enable it to obtain and accompany better results, minimizing design errors, time, money and effort. The enterprise processes modeling are obtained with the usage of CIMOSA language and to the support information system it was used the UML language.

Mobile application as a tool for urban traffic data collection and generation to advanced traveler information systems using Wi-Fi networks available in urban centers

This paper presents an Advanced Traveler Information System (ATIS) developed on Android platform, which is open source and free. The developed application has as its main objective the free use of a Vehicle-to- Infrastructure (V2I) communication through the wireless network access points available in urban centers. In addition to providing the necessary information for an Intelligent Transportation System (ITS) to a central server, the application also receives the traffic data close to the vehicle. Once obtained this traffic information, the application displays them to the driver in a clear and efficient way, allowing the user to make decisions about his route in real time. The application was tested in a real environment and the results are presented in the article. In conclusion we present the benefits of this application. © 2012 IEEE.

Microcomputer technology to extend the use of population data in developing countries: multidisciplinary databases, Geographic Information Systems and REDATAM

Includes bibliography