Internal organizational factors influencing sustainable implementation of information systems : experiences from a local government in Indonesia

Many information systems (IS) studies have found that information systems implementation sustainability is determined by internal organizational factors. In general these studies have been conducted in private organizations and these factors may not be applicable to IS implementations sustainability within public organizations. This study examines what internal organizational factors play a role in the sustainable implementation of e-government initiatives using a case study of local e-government in Indonesia. It also considers how these factors contribute to sustainable systems by strengthening stakeholders’ commitment through invoking feelings of involvement as responsibilities are assigned to them. The study concludes that the internal factors contribute to collective action that influences sustainable implementation of information systems. Limitations and future research are briefly discussed.

Internal audit attributes and external audit's reliance on internal audit : implications for audit fees

This study aims to examine two aspects of internal audit quality, namely internal audit competency and internal audit contribution to financial statement audits. Consistent with the substitution view, this study predicts a negative relationship between the competency aspects of internal audit (the tenure of the existence of internal audit in the organization, internal audit staff expertise in IT and computer skills, training hours, internal audit staff professional certifications in accounting and auditing, and internal audit staff experience in auditing) and audit fees. Second, this study tests whether the contribution of internal auditors to financial statement audit reduces audit fees. The data analysis is based on a cross-sectional regression model with observations of 73 public-listed firms in Malaysia, which include publicly available data matched with survey responses from their internal and external auditors. The results of the study suggest that the competency of internal audit, namely the tenure of the existence of internal audit in the organization, training, internal audit staff prior experience in auditing and accounting, and certifications are associated with lower audit fees. Our findings for both aspects of internal audit quality (competency and internal audit contribution) lend support to the substitution view for explaining the links between internal audit quality and audit fees.

Gut travellers : internal dispersal of aquatic organisms by waterfowl

Aim: Patterns of high biodiversity among less mobile organisms throughout isolated locations suggest that passive dispersal importantly contributes to biodiversity. We examined the contribution of waterbirds to the dispersal of plant seeds and macroinvert