On effective accounting information systems in a dynamic business environment : the role of complementing capabilities

The global business environment is witnessing tough times, and this situation has significant implications on how organizations manage their processes and resources. Accounting information system (AIS) plays a critical role in this situation to ensure appropriate processing of financial transactions and availability to relevant information for decision-making. We suggest the need for a dynamic AIS environment for today’s turbulent business environment. This environment is possible with a dynamic AIS, complementary business intelligence systems, and technical human capability. Data collected through a field survey suggests that the dynamic AIS environment contributes to an organization’s accounting functions of processing transactions, providing information for decision making, and ensuring an appropriate control environment. These accounting processes contribute to the firm-level performance of the organization. From these outcomes, one can infer that a dynamic AIS environment contributes to organizational performance in today’s challenging business environment.

Sensemaking and sustainable practicing: Functional affordances of information systems in green transformations

This paper explores how a world-wide operating software solutions provider implemented environmentally sustainable business practices in response to emerging environmental concerns. Through an interpretive case study, we develop a theoretical framework that identifies four important functional affordances originating in information systems, which are required in environmental sustainability transformations as they create an actionable context in which (1) organizations can engage in a sensemaking process related to understanding emerging environmental requirements, and (2) individuals can implement environmentally sustainable work practices. Through our work, we provide several contributions, including a better understanding of IS-enabled organizational change and the types of functional affordances of information systems that are required in sustainability transformations. We describe implications relating to (1) how information systems can contribute to the creation of environmentally sustainable organizations, (2) the design of information systems to create required functional affordances, (3) the management of sustainability transformations, and (4) the further development of the concept of functional affordances in IS research.

Are we there yet? A step closer to theorizing information systems success

The need for native Information Systems (IS) theories has been discussed by several prominent scholars. Contributing to their conjectural discussion, this research moves towards theorizing IS success as a native theory for the discipline. Despite being one of the most cited scholarly works to-date, IS success of DeLone and McLean (1992) has been criticized by some for lacking focus on the theoretical approach. Following theory development frameworks, this study improves the theoretical standing of IS success by minimizing interaction and inconsistency. The empirical investigation of theorizing IS success includes 1396 respondents, gathered through six surveys and a case study. The respondents represent 70 organisations, multiple Information Systems, and both private and public sector organizations.

Information systems development outsourcing : the role of control configurations

The Control Theory has provided a useful theoretical foundation for Information Systems development outsourcing (ISD-outsourcing) to examine the co-ordination between the client and the vendor. Recent research identified two control mechanisms: structural (structure of the control mode) and process (the process through which the control mode is enacted). Yet, the Control Theory research to-date does not describe the ways in which the two control mechanisms can be combined to ensure project success. Grounded in case study data of eight ISD-outsourcing projects, we derive three ‘control configurations’; i) aligned, ii) negotiated, and 3) self-managed, which describe the combinative patterns of structural and process control mechanisms within and across control modes.

Social Media Analytics : Ein interdisziplinärer Ansatz und seine Implikationen für die Wirtschaftsinformatik [Social Media Analytics - An Interdisciplinary Approach and Its Implications for Information Systems]

Social Media Analytics ist ein neuer Forschungsbereich, in dem interdisziplinäre Methoden kombiniert, erweitert und angepasst werden, um Social-Media-Daten auszuwerten. Neben der Beantwortung von Forschungsfragen ist es ebenfalls ein Ziel, Architekturentwürfe für die Entwicklung neuer Informationssysteme und Anwendungen bereitzustellen, die auf sozialen Medien basieren. Der Beitrag stellt die wichtigsten Aspekte des Bereichs Social Media Analytics vor und verweist auf die Notwendigkeit einer fächerübergreifenden Forschungsagenda, für deren Erstellung und Bearbeitung der Wirtschaftsinformatik eine wichtige Rolle zukommt.

Social media analytics: an interdisciplinary approach and its implications for information systems

Social Media Analytics is an emerging interdisciplinary research field that aims on combining, extending, and adapting methods for analysis of social media data. On the one hand it can support IS and other research disciplines to answer their research questions and on the other hand it helps to provide architectural designs as well as solution frameworks for new social media-based applications and information systems. The authors suggest that IS should contribute to this field and help to develop and process an interdisciplinary research agenda.

Information systems success research : the “20-year update?” panel report from PACIS, 2011

This article summarizes a panel held at the 15th Pacific Asia Conference on Information Systems (PACIS) in Brisbane, Austrailia, in 2011. The panelists proposed a new research agenda for information systems success research. The DeLone and McLean IS Success Model has been one of the most influential models in Information Systems research. However, the nature of information systems continues to change. Information systems are increasingly implemented across layers of infrastructure and application architecture. The diffusion of information systems into many spheres of life means that information systems success needs to be considered in multiple contexts. Services play a much more prominent role in the economies of countries, making the “service” context of information systems increasingly important. Further, improved understandings of theory and measurement offer new opportunities for novel approaches and new research questions about information systems success.

Using enterprise information architecture methods to model wicked problems in information systems design research

Design Science is the process of solving ‘wicked problems’ through designing, developing, instantiating, and evaluating novel solutions (Hevner, March, Park and Ram, 2004). Wicked problems are described as agent finitude in combination with problem complexity and normative constraint (Farrell and Hooker, 2013). In Information Systems Design Science, determining that problems are ‘wicked’ differentiates Design Science research from Solutions Engineering (Winter, 2008) and is a necessary part of proving the relevance to Information Systems Design Science research (Hevner, 2007; Iivari, 2007). Problem complexity is characterised as many problem components with nested, dependent and co-dependent relationships interacting through multiple feedback and feed-forward loops. Farrell and Hooker (2013) specifically state for wicked problems “it will often be impossible to disentangle the consequences of specific actions from those of other co-occurring interactions”. This paper discusses the application of an Enterprise Information Architecture modelling technique to disentangle the wicked problem complexity for one case. It proposes that such a modelling technique can be applied to other wicked problems and can lay the foundations for proving relevancy to DSR, provide solution pathways for artefact development, and aid to substantiate those elements required to produce Design Theory.

Theorizing Masculinity in Information Systems Research

INTRODUCTION: I want to argue that understanding masculinity is an important part of understanding gender and sexuality as it relates to information and communications technologies (ICTs), specifically those under the lens of the information-systems community. In order to do this, the landscape of gender and sexuality research in general is referred to along with such research in the field of information systems (IS), with reference as necessary to masculinity studies. I will then suggest some possible areas where a more thorough going theorization may prove useful. In sum, future research might focus on the relation-ship between marginalised masculinities and the construction and consumption of is in work organisations and society…

An alternative theory of legacy information systems

Organisational dependence upon IT continues to grow yet experiences of satisfaction vary widely. Problematic, aged IT is often cited as being a fundamental problem in this respect and this is commonly termed legacy information systems. However, in this paper the author offers an alternative, and arguably more comprehensive, theory of legacy information systems that accommodates multiple viewpoints and recognises its inherent dynamism. The paper suggests a theory of legacy information systems that comprises of the concepts of temporal effects, interpretations and characteristics. It is argued that legacy information systems are constructed of many ‘legacies’ that are handed down continuously, forming an amorphous set of sociotechnical interdependencies and relationships.

Managing risk in process-aware information systems

This research contributes a fully-operational approach for managing business process risk in near real-time. The approach consists of a language for defining risks on top of process models, a technique to detect such risks as they eventuate during the execution of business processes, a recommender system for making risk-informed decisions, and a technique to automatically mitigate the detected risks when they are no longer tolerable. Through the incorporation of risk management elements in all stages of the lifecycle of business processes, this work contributes to the effective integration of the fields of Business Process Management and Risk Management.

Towards a theory of individual-level discontinuance of information systems use

I develop a model of individuals’ intentions to discontinue information system use. Understanding these intentions is important because they give insights into users’ willingness to carry out system tasks, and provide a basis for maintenance decisions as well as possible replacement decisions. I offer a first conceptualization of factors determining users’ discontinuance intentions on basis of existing literature on technology use, status quo bias and dual factor concepts. The model is grounded in rational choice theory to distinguish determinants of a conscious decision between continuing or discontinuing IS use. I provide details on the empirical test of the model through a field study of IS users in a retail organization. The work will have implications for theory on information systems continuance and dual-factor logic in information system use. The empirical findings will provide suggestions for managers dealing with cessation of information systems and work routine changes in organizations.