956 resultados para Accounting information systems


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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.

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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.

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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.

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The impact of simulation methods for social research in the Information Systems (IS) research field remains low. A concern is our field is inadequately leveraging the unique strengths of simulation methods. Although this low impact is frequently attributed to methodological complexity, we offer an alternative explanation – the poor construction of research value. We argue a more intuitive value construction, better connected to the knowledge base, will facilitate increased value and broader appreciation. Meta-analysis of studies published in IS journals over the last decade evidences the low impact. To facilitate value construction, we synthesize four common types of simulation research contribution: Analyzer, Tester, Descriptor, and Theorizer. To illustrate, we employ the proposed typology to describe how each type of value is structured in simulation research and connect each type to instances from IS literature, thereby making these value types and their construction visible and readily accessible to the general IS community.

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Business Process Management describes a holistic management approach for the systematic design, modeling, execution, validation, monitoring and improvement of organizational business processes. Traditionally, most attention within this community has been given to control-flow aspects, i.e., the ordering and sequencing of business activities, oftentimes in isolation with regards to the context in which these activities occur. In this paper, we propose an approach that allows executable process models to be integrated with Geographic Information Systems. This approach enables process models to take geospatial and other geographic aspects into account in an explicit manner both during the modeling phase and the execution phase. We contribute a structured modeling methodology, based on the well-known Business Process Model and Notation standard, which is formalized by means of a mapping to executable Colored Petri nets. We illustrate the feasibility of our approach by means of a sustainability-focused case example of a process with important ecological concerns.

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Focus groups are a popular qualitative research method for information systems researchers. However, compared with the abundance of research articles and handbooks on planning and conducting focus groups, surprisingly, there is little research on how to analyse focus group data. Moreover, those few articles that specifically address focus group analysis are all in fields other than information systems, and offer little specific guidance for information systems researchers. Further, even the studies that exist in other fields do not provide a systematic and integrated procedure to analyse both focus group ‘content’ and ‘interaction’ data. As the focus group is a valuable method to answer the research questions of many IS studies (in the business, government and society contexts), we believe that more attention should be paid to this method in the IS research. This paper offers a systematic and integrated procedure for qualitative focus group data analysis in information systems research.

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The DeLone and McLean (D&M) model (2003) has been broadly used and generally recognised as a useful model for gauging the success of IS implementations. However, it is not without limitations. In this study, we evaluate a model that extends the D&M model and attempts to address some of it slimitations by providing a more complete measurement model of systems success. To that end, we augment the D&M (2003) model and include three variables: business value, institutional trust, and future readiness. We propose that the addition of these variables allows systems success to be assessed at both the systems level and the business level. Consequently, we develop a measurement model rather than a structural or predictive model of systems success.

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This review provides details on the role of Geographical Information Systems (GIS) in current dengue surveillance systems and focuses on the application of open access GIS technology to emphasize its importance in developing countries, where the dengue burden is greatest. It also advocates for increased international collaboration in transboundary disease surveillance to confront the emerging global challenge of dengue.

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This paper introduces a modified Kano approach to analysing and classifying quality attributes that drive student satisfaction in tertiary education. The approach provides several benefits over the traditional Kano approach. Firstly, it uses existing student evaluations of subjects in the educational institution instead of purpose-built surveys as the data source. Secondly, since the data source includes qualitative comments and feedback, it has the exploratory capability to identify emerging and unique attributes. Finally, since the quality attributes identified could be tied directly to students’ detailed feedback, the approach enables practitioners to easily translate the results into concrete action plans. In this paper, the approach is applied to analysing 26 subjects in the information systems school of an Australia university. The approach has enabled the school to uncover new quality attributes and paves the way for other institutions to use their student evaluations to continually understand and addressed students’ changing needs.

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Despite a wealth of studies focusing on innovation, types of innovations and their outcomes, the process of innovation has largely been under studied. In 2010, Swanson calls for researchers to address the ‘innovation process black box’, to better understand how IT innovation potential can be exploited upon. This study derives and instantiates three unique and mutually exclusive innovation execution mechanisms: Continual, Progressive and Plug and Play. The innovation execution mechanisms of this study are developed with reference to Swanson (1994) Information Systems innovation types.

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While the growth in the number of IT investments remains strong, research in the IT investment field is limited, resulting in suboptimal practical guidance on effectively governing IT investments. Based on resource-based theory, this paper reports the initial work involved in developing a construct names IT investment governance (ITIG), because it can be used to measure organizations' capability to govern their IT investments. This paper then empirically examines the association of ITIG and corporate performance. The preliminary result is a four-factor, 16-item instrument for assessing the ITIG construct. This method's factors are IT investment value governance, IT investment value monitoring, IT investment appraisals and IT investment project management. The impact of ITIG on corporate performance was demonstrated with a significant and positive relationship found to exist between the ITIG construct and corporate performance, thus supporting the effectiveness of the ITIG construct. Corporations with higher levels of ITIG capability are more likely to maximize the contribution of their IT investments to firm value.

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Hardware ventures are emerging entrepreneurial firms that create new market offerings based on development of digital devices. These ventures are important elements in the global economy but have not yet received much attention in the literature. Our interest in examining hardware ventures is specifically in the role that information system (IS) resources play in enabling them. We ask how the role of IS resources for hardware ventures can be conceptualized and develop a framework for assessment. Our framework builds on the distinction of operand and operant resources and distinguishes between two key lifecycle stages of hardware ventures: start-up and growth. We show how this framework can be used to discuss the role, nature, and use of IS for hardware ventures and outline empirical research strategies that flow from it. Our work contributes to broadening and enriching the IS field by drawing attention to its role in significant and novel phenomena.

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This research used design science research methods to develop, instantiate, implement, and measure the acceptance of a novel software artefact. The primary purpose of this software artefact was to enhance data collection, improve its quality and enable its capture in classroom environments without distracting from the teaching activity. The artefact set is an iOS app, with supporting web services and technologies designed in response to teacher and pastoral care needs. System analysis and design used Enterprise Architecture methods. The novel component of the iOS app implemented proximity detection to identify the student through their iPad and automatically link to that student's data. The use of this novel software artefact and web services was trialled in a school setting, measuring user acceptance and system utility. This integrated system was shown to improve the accuracy, consistency, completeness and timeliness of captured data and the utility of the input and reporting systems.