| Nama Pengarang | : | - |
| Nama Majalah/Jurnal | : | - |
| Volume / Nomor Edisi | : | - |
| Nomor Halaman | : | 107-127 |
| Abstraksi Narasi | : | We propose that enterprise resource planning systems (ERPs) inherently embody the tenets of administrative evil. First, we situate the discussion within a critical theory framework. Then we provide a brief introduction to ERPs. Next, we present the ERP implementation process as a harbinger for organizational change and standardization. Because of the system`s power and inclusiveness, the organization is molded in the image of the ERP. Management justifies ERP implementations, and the related hardships, by appeals instrumental rationality, technological determinism, and capital market demands. ERPs are a physical manifestation, and facilitator, of instrumental rationality within hierarchical control structures. As such, ERPs embody significant potential for administrative evil because of their influence in constituting organizational climate, structures, and roles. Conscience is viewed as inferior to instrumental logic. Morality is recast as following the instrumentally rationalized and legitimized rules. A sense of individual responsibility diminishes as the distance between the object and the action increases. This detachment is greatly enhanced with the implementation of an ERP, and we discuss how this may take place. Ultimately, technical responsibility replaces moral responsibility and the totalizing influence of the ERP facilitates and expedites the process. |
| Nama Pengarang | : | Severin V. Grabski, Cheryl L. Dunn, Gregory J. Gerard, Jesse F. Dillard, Linda Ruchala, Kristi Yuthas, Ronald J. Daigle, James C. Lampe |
| Nama Majalah/Jurnal | : | - |
| Volume / Nomor Edisi | : | - |
| Nomor Halaman | : | 83-106 |
| Abstraksi Narasi | : | Conceptual data models are representations of enterprise databases. Information systsems professionals must often critically evaluate conceptual models. After system designers create conceptual models, they or members of their design team corroborate the created models. System auditors also evaluate conceptual models. Little guidance exists to advise system designers and auditors on how to conduct such conceptual model validation. Mistakes in corroborating conceptual models may result in unnecessary changes to valid systems or in false assurance of invalid systems. Evidence from prior studies suggests that evaluators exhibit a cognitive bias that causes them to focus on structural constraints even when there is conflicting information in the surface semantics. Studies also show mixe results for whether relationships involving optional participation of entities are more difficult for users to comprehend than relationships with only mandatory participation. ecompositions of large representations may be easier to evaluate than are the large representations in their entirety. Because conceptual models often are portrayed as large representations that include relatiuonships with optional participation of entities, these concerns must be investigated in the context of system evaluation. This study provides evidence of a debiasing technique for the tendency to focus only on structural constraints, and compares evaluation responses for entities optional and mandatory participation in relationships presented in decomposed versus full models. |
| Nama Pengarang | : | - |
| Nama Majalah/Jurnal | : | - |
| Volume / Nomor Edisi | : | - |
| Nomor Halaman | : | 1-4 |
| Abstraksi Narasi | : | - |
| Nama Pengarang | : | - |
| Nama Majalah/Jurnal | : | - |
| Volume / Nomor Edisi | : | - |
| Nomor Halaman | : | 55-79 |
| Abstraksi Narasi | : | This paper identifies issues related to the delivery of Sys Trust services by public accounting firms. We first the professional and academic literatures relating to trust services, analogizing to the literatureon financial statement audits. Our review reveals that there are a number of articles in the professional and academic literatures on trust services relating to user issues, most of which addres the nature and extent of the potential demand for these services. However very little attention has been paid to issues relating to engagement issues for service providers. In contrast, the auditing literature provides a large body of conceptual and empirical research devoted to the management of auit engagement risk. We identify several specific issues relating to trust services engagemnet risk, including sources of potential expectation gaps and barriers to attestation risk reduction. In order to facilitate further research on providing trust services, we use a cese situation to illustrate specific aspects of these issues in a complex client environment |
| Nama Pengarang | : | - |
| Nama Majalah/Jurnal | : | - |
| Volume / Nomor Edisi | : | - |
| Nomor Halaman | : | 5-29 |
| Abstraksi Narasi | : | Firms have embraced electronic commerce as a means of doing business, either because they see it as a way to improve efficiency, grow market share, expand into new markets, or because they view it as essential for survival. Recent research in the United States provides some evidence that the market does value investments in electronic commerce. Following research that suggests that, in certain circumstances, the market values noninnovative investments as well as innovative investments in new products, we partition electronic commerce investment project announcement into innovative and noninnovative to determine whether there are excess returns associated with these types of announcements. Apart from our overall results being consistent with the Unite States findings that the market values investments in electronic commerce projects, we also find that noninnovative investments are perceive as more valuable to the firm than innovative investments. On average, the market expects innovative investment to earn a return commensurate with their risk. We conclude that innovative electronic commerce projects are most likely seen by the capital market as easily replicable, and consequently have little, if any, competitive advantage period. On the other hand, we conclude from the noninnovative investment results that these types of investments are seen as being compatible with a firm`s assets-in-place, in particular, its information technologycapabilities, a view consistent with the resource-based view of the firm. |
| Nama Pengarang | : | N. Rowbottom, A. Allam, A. Lymer, Ferguson, Colin, Frank Finn, Jason Hall, Lynford E. Graham, Cynthia M. Jackson, Sutton, Steve G. |
| Nama Majalah/Jurnal | : | - |
| Volume / Nomor Edisi | : | - |
| Nomor Halaman | : | 31-53 |
| Abstraksi Narasi | : | This paper introduces the Web server log file and assesses its potential as a research instruments in measuring and interpreting the use of corporate reporting information. Measuring Investor Relations output, including annual financial reports but covering a wider range of corporate reporting and market informing activity, has proven a difficult task in the past ue to a lack of truly effective research methodologies to access such activity. This paper highlights the growth in the provision of online Investor Relations information and details how online information can be measured using activity logs taken as a Web server fulfils user requests for information over the Internet. The paper analyses the limitations of this methodology for measuring the use of Investor Relations output and illustrates its possible application by drawing on data from a UK FTSE 100 company. Finally, the paper concludes that this methodology has significant potential in measuring the use of online Investor Relations information, and can therefore make valuable contributions to corporate reporting research and policy making in this area. |
| Nama Pengarang | : | - |
| Nama Majalah/Jurnal | : | - |
| Volume / Nomor Edisi | : | - |
| Nomor Halaman | : | 429 -451 |
| Abstraksi Narasi | : | Firms began out sorcing information system fuctions soon after the inception of electronic computing. Extant research has concetrated on large organization and large - valued outsourcing contracts from a variety of diferent industries. Smaller- sized firms are inherently different from their large cuonterparts. These differences between small and large firms couled to differens information tecnology/information system (IT/IS) items being outsorced and different outsorcing agreement governing these these arragements. This research explores and examines the aoutsorcing practices of very small trough to medium - sized manufacturing organizations. The in-depth case studied not only explored the extent to which different firms engaged in outsorcing but also the nuances of their outsorcing arrangements. The results reveal that all six firms tended to outsources the same sorts of functions. Same definite differences existed, however, in strategies adopted in relation to the functions they outsourced. These differences arose for a variety of reasons, including size, locality, and holding company influences. The very small manufacturing firms tended to make outsourcing purchases on an ad hoc basis with little reliance on legal advice. In contrast, the medium- sized firms used a more planned initiative and sought legal advice more aften. Interestingly, not one of the six firms outsourced any of their trnsaction proccesing. These findings now give very small, small-, and medium - sized manufecturing firms the opportunity to compare their practices againt other firms of similar size. |
| Nama Pengarang | : | - |
| Nama Majalah/Jurnal | : | - |
| Volume / Nomor Edisi | : | - |
| Nomor Halaman | : | 371 - 394 |
| Abstraksi Narasi | : | Managerial and users are often required to compose queries from information request posed by managers or external parties. These information requests are ussually composed in natural language and, as such, they often contain ambiguities. Two common forms of ambiguity in everyday business communications are extraneous and syntactic ambiguity. This research examines the effects that these two types of ambiguity have on query developers` effort and effectiveness. The results indicate that the query developers` confidence. Compared to syntactic ambiguity only, the presence of both syntactic and extraneous ambiguity in the same information reques did not increase the number of query errors or decrease the query developers` confidence. The inclusion of both types of ambiguity simultaneously did, however, increase the amount of time taken to prepare aquery. |
| Nama Pengarang | : | - |
| Nama Majalah/Jurnal | : | - |
| Volume / Nomor Edisi | : | - |
| Nomor Halaman | : | 395 - 416 |
| Abstraksi Narasi | : | Invesments in interprise resource planning systems (ERP) are increasingly significant and critical to the succes of the firm. Prior research finds capital markets value information about firms`invesments in technology. This study develops a sample of firms with and without disclosure about ERP in their annual report to examine disclosure choice. Results indicate that firms aften choose not to disclose ERP in their annual report and that the choice to discloce is significantly associated with capital market transaction, firm performance, firm size and industry. For those firms choosing to disclose, the study also reports a discriptive analysis of the disclosures and sumarizes significant diversity of disclosure practice along primery dimensions of costs, goals,and risks. Given the conceptual foundation of accounting, that comparability between firms increases the informational value of disclosure, the study`s findings suggest a need to develop additional standarts to enhance the value of annual report disclosures about technology. |
| Nama Pengarang | : | W. Ken Harmon, Mauldin, Elaine G., Sandra B. Richtermeyer, Paul L. Bowen, et al., Fiona H. Rohde |
| Nama Majalah/Jurnal | : | - |
| Volume / Nomor Edisi | : | - |
| Nomor Halaman | : | 417 - 427 |
| Abstraksi Narasi | : | The number of teleworkes and eztent of telework opportunities throughout the accounting profession have grown exponentially in recent years. The trend will likely accelerate in the foreseeable future due to the increasing assimilation and communication technologies throghout the profession, coupledwith the expanding globalitation systems and management literatures and typically focuses on assumed antecedents and consequencesof telework behavior; however, the integration of physicological and orgaizational theories, as well as the ability to link human motivation to telework is lacking in such research. This study develops a theorytically baced Telewor behavior Model (TBM) , which andreses the interaction of various psychological effects, individual consequences and organizational outcomes. We also suggest ways in which this model can be used in future telework studies in accounting. |
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