| Nama Pengarang | : | - |
| Nama Majalah/Jurnal | : | - |
| Volume / Nomor Edisi | : | - |
| Nomor Halaman | : | 217 - 237 |
| Abstraksi Narasi | : | In an implementation of an ERP system in a large Danish production company (here referred to as omega), discourse surrounding the project changed appreciably during the course of the project. Drawing on recent adaptations of discourse theory, we provide a theoretical model which relates technological discourse to actions and outcomes. The model provides a theoreticl explanation for how one dominant technological discourse in an organisation could be replaced by another. The ERP implementation at omega was orriginally cast as a classical IT project (reflecting the dominnat ways of thinking about the project and project management both in industry and academia); however, the experience of the project changed the sense-making of the participants and the implementation later came to be regarded as a technology-driven organisational change initiative. the new technological discourse helped the organisational actors to perceive value in what were doing. The research from is a interpretive case study, which has different philosophical roots, methods and modes of presentation than the functionalist tradition dominant in AIS research. Both the research mode and the research conclusions challenge current AIS thinking concerning the implementation of a large information system. The implications for research and practice are discussed in the final sections of the paper. |
| Nama Pengarang | : | Vernon J. Richardson, Bruce Dehning, Glenn M. Pfeiffer, Pernille Kraemmergaard, Jeremy Rose, Patrick Wheeler, Donald R. Jones |
| Nama Majalah/Jurnal | : | - |
| Volume / Nomor Edisi | : | - |
| Nomor Halaman | : | 238 - 250 |
| Abstraksi Narasi | : | Previous research has shown that investments in intangible assets, especially research and development, can increase the difficulty in forecasting a company`s earnings. This information risk translates into a lower market value for the firm. Because IT investments have many intangible characteristics similar to research and development expenditures, information technology investments may also increase information risk. Tests using IT spending data for over 1000 firms show that IT spending does increase earnings forecast dispersion and error. Increased dispersion and errror might affect the amrket value of the firm. using a residual income valuation model, resutls show that as IT spending increases, residual income is capitalized into market value at a decreasing amount, controlling for diminishing marginal returns to IT spending. This research highlights the imprtance for IT-intensive companies to find ways to decrease information risk through other forms of communication with market participants. |
| Nama Pengarang | : | - |
| Nama Majalah/Jurnal | : | - |
| Volume / Nomor Edisi | : | - |
| Nomor Halaman | : | 18-35 |
| Abstraksi Narasi | : | This paper examines the long-term financial performance effects of ERP system changes/revisions for firms that have previously reported ERP adoptions. The study is motivated by the mixed results of recent studies examining the financial effects of ERP systems and by studies which demonstrate that ERP implementations are modular innature and thus may yield organizational performance gains or losses as a result of discrete changes that might be initiated after the initial system implementation. This study empirically examines the extent to which discrete changes to ERP systems over a post-implementation time-frame impact on firms ability to deliver long-run financial performance. It further examines whether the timing and nature of system transformation during the post-implementation period presents a significant moderating condition of ERP performance outcomes. We specifically consider the ERP-adopting firms previously examined by Nicolaou [Nicolaou, A.I. 2004a. Firm performance effects in relation to the implementation and use of enterprise resource planning systems. Journal of Information System 18 (fall): 79-105] and track them for changes/revisions in the form of enhancements, upgrades, abandonments and swithches during the post-implementations period. Two research hypotheses are developed in the study which posit that both the nature and the timing of system implementation changes represent significant conditions for ERP post-implementation success. From the original sample of 247 firms used in Nicolaou [Nicolaou, A.I. 2004a. Firm performance effects in relation to the implemntation and use of enterprise resource planning systems. Journal of Information Systems 18 (Fall): 79-105], a total of 83 firms were identified to report 182 discrete changes during their ERP system post-implementation period. The results suggest that, in general, subsequent changes in ERP systems often help resolve or surface implementation issues that affect subsequent use of and success from the use of such systems. Specific findings indicate that ERP-adopting firms, which initiate early enhancements in the form of either add-ons or upgraes, may enjoy superior differential financial performance in comparison to other ERP-adopting firms` differential performance. Late enhancements and both early and late abandonments lead to apparent differential performance deterioration for the ERP-adopting firms. These findings support the theoretical prepositions developed in the study The study`s findings provide an important contribution to the ERP systems success literature and present important insights for future research in this area. |
| Nama Pengarang | : | - |
| Nama Majalah/Jurnal | : | - |
| Volume / Nomor Edisi | : | - |
| Nomor Halaman | : | 36-49 |
| Abstraksi Narasi | : | This paper reports the results of an explorative study of six large Danish companies regarding the impact of enterprise system (ES) implementation and use. The study is a part of a larger ES study program at the Aarhus School of Business. The data collection approach applied is based on interviews and management case writing. The main results show that the impact of ES implementation and use are seldom fully predictable by management. The ES can be seen as an organizational actor in its own right; to a large extent, it influences values, culture, behavior, processes and procedures of other actors in the organization. Given the complexity, size and organizational embeddedness, the ES implementation never ens and the ES becomes a significant variable in the future direction of the organization. |
| Nama Pengarang | : | - |
| Nama Majalah/Jurnal | : | - |
| Volume / Nomor Edisi | : | - |
| Nomor Halaman | : | 1-6 |
| Abstraksi Narasi | : | Enterprise systems (and their primary form, enterprise resource planning systems (ERPS)) have fundamentally re-shapped the way business event data is collected, stored, disseminated and used. This change in information processing orientation fundamentally affects every area of accounting and should drive radical changes in audit processes. Yet, the extant research in accounting has largely ignored this phenomenon and researchers have provided little of value in offering guidance to the respective practice communities through empirical findings. It is the editorial team at IJAIS`s desire to promote the extension and growth of the enterprise system research in accounting and the impact it has had and will have across the various disciplines of accounting. This issue of the journal is the first in a planned series of annual special issues on the role of enterprise systems in accounting. |
| Nama Pengarang | : | Vicky Arnold, Sutton, Steve G., Pall Rikhardsson, Pernille Kraemmergaard, Andreas I. Nicolaou, Bhattacharya, Somnath |
| Nama Majalah/Jurnal | : | - |
| Volume / Nomor Edisi | : | - |
| Nomor Halaman | : | 7-17 |
| Abstraksi Narasi | : | Over the past ten years, many organizations, both large and small, have implemented enterprise resource planning systems or enterprise systems. The motivation behind these investments is to improve organizational efficiency, effectiveness, and ultimately performance. Underlying the expectation of performance increases is the belief that information can be captured and disseminated throughout the organization more quickly to help individuals do their jobs better by making better decisions. While the return on these investments is certainly expected, understanding how both the organization and individuals within these organizations are affected and how the benefits will actually materialize from an interorganizational perspective has received little attention. The purpose of this discussion is to highlights the largely ignored behavioral impacts of enterprise systems implementation and integration and to suggest ways to improve the validity and generalizability of field research through method triangulation. This discussion advocates that the contemporary enterprise systems research could learn much from the management accounting research discipline as it searches for greater meaning and rigot in its research approaches. This discussion advocates that the contemporary enterprise systems research could learn much from management accounting research discipline as it searches for greater meaning and rigor in its research approaches. Specifically, this paper suggests that future research on enterprise systems should include (1) experimentation that focuses primarily on judgment and decision making at the individual level and improvements in organizational perormance, and (2) triangulation methods that integrate case research, surveys, and cross-sectional field studies. |
| Nama Pengarang | : | - |
| Nama Majalah/Jurnal | : | - |
| Volume / Nomor Edisi | : | - |
| Nomor Halaman | : | 134-136 |
| Abstraksi Narasi | : | Deskripsi abstrak ringkas tidak tersedia untuk artikel ini. |
| Nama Pengarang | : | - |
| Nama Majalah/Jurnal | : | - |
| Volume / Nomor Edisi | : | - |
| Nomor Halaman | : | 115-129 |
| Abstraksi Narasi | : | his studyinfestigates potential demand for third-party assurance reports in business-to-businesselectronic commerce(B2B e-commerce).we experemmentaly analyze 95 purchasing profesionals decisions to recommend using a B2B exchange the experiments is a 2*2 between-participants drsign vareying the scope an timing of an asurance report with and additional control edition of no asurance the result suggest that purchasing profesional,are more likely to recommend use of the exchange when general asurance ofer the reliability of the exchange system is present than whin specifik assurance ofer the reliability of transaction information of persent purchasing profesional area also more likely to recomend usingthe exchange when the asurance reports is continuous thanwhen it is static issued at apoint in time however the result alsosuggest that participants are lesslikely to recommend using the exchange when specific information assurance or static assurance is persent than when assurance is not persent of allfurther otherfactors besidesassurance especially trust in the trading partner and propensity to trust have a stronge influence on the decision to use a B2B exchange than the presence of either continuous or system surance potencial implication for practice include redesigning existing assurance service to provide continuous assurance de-empasizing formalized reporets andconsidering assurance servis over other factors,such as web site design |
| Nama Pengarang | : | - |
| Nama Majalah/Jurnal | : | - |
| Volume / Nomor Edisi | : | - |
| Nomor Halaman | : | 56-57 |
| Abstraksi Narasi | : | Deskripsi abstrak ringkas tidak tersedia untuk artikel ini. |
| Nama Pengarang | : | - |
| Nama Majalah/Jurnal | : | - |
| Volume / Nomor Edisi | : | - |
| Nomor Halaman | : | 91 - 109 |
| Abstraksi Narasi | : | this paper examines fundamental priciples of continous authentication (CA) and proposes a four-tier CA architecture to secure financial information system.wf definne CA as procces that verufies the identity of an information systems usercontinuously for the entire duration of an authorized session.while organizations can,in theory, strengthen the security of their financial information systems through CA, several challenges need to be addressed in designing a CA architecture. A primary challage involves the constantly changing user profiles in globally networked business environments.Profile content may include user knowledge and characteristics, access location, job characteristics, and transaction attributes. We propose swarm intelligence, which has the capacity to handle complex profile changes, as a technology for implementing CA in a dynamic, distributed network environment where user profiles are constantly changing.The paper explores model implementation challenges and discusses opportunities for future research. |
Unduh Dokumen Berkas PDF Utama