| Nama Pengarang | : | - |
| Nama Majalah/Jurnal | : | - |
| Volume / Nomor Edisi | : | - |
| Nomor Halaman | : | 185-203 |
| Abstraksi Narasi | : | During the past 20 years, researchershave explored how differences in presentation format of information affect user decisions. Recently, the Internet has provided a new vehicle for companies to distribute a variety of financial information, including financial statements and annual report. This exploratory study examines the effect of different presentation formats on users` judgments by studying the effect of hypertext links on users` decisions and predictions, the amount of information accessed, and the time used to make decisions. Two test companies (one large, one small) were used in the study. For the large company, the result show no differences when using financial statements prepared with or without hypertext links. For the small company, significant differences were found in predictions, the amount of information accessed, and the time to make decisions. These findings imply that under some circumstances, the use of hypertext links financial statements may affect users` judgment processes. |
| Nama Pengarang | : | - |
| Nama Majalah/Jurnal | : | - |
| Volume / Nomor Edisi | : | - |
| Nomor Halaman | : | 205-225 |
| Abstraksi Narasi | : | Enterprise resource planning (ERP) systems have been adopted by many organizations in the past decade. These systems have revolutionized computing by facilitating integrated and real-time planning, production, and customer response. While some companies have achieved significant efficiencies through ERP, other have complained of failed implementations, budget overruns, and disappointing performance. This paper draws upon Diffusion of Innovation (DOI) theory and Information Systems Success (IS) theory to develop and test a model of ERP implementation success. Results reveal that top management support and training are positively related to user satisfaction, while perceived complexity of ERP and competitive pressure show a negative relationship. Consensus in organizational objectives and competitive pressure are positively associated with perceived organizational performance. Post hoc analysis identifies user satisfaction as a moderator between certain DOI characteristics and organizational performance. This leads to the proposal of a new model of ERP implementation for future research. |
| Nama Pengarang | : | Barbara Lippincott, Jacqueline L. Reck, Juan Florin, Marianne Bradford, Amelia A. Baldwin, Allan W. Graham, Dull, Richard B. |
| Nama Majalah/Jurnal | : | - |
| Volume / Nomor Edisi | : | - |
| Nomor Halaman | : | 165-184 |
| Abstraksi Narasi | : | The current study examined the longitudinal impact of ERP adoption on firm performance by matching 63 firms idetified by Hayes et al. [J. Inf. Syst. 15 (2002) 3] with peer firms that had not adopted ERP systems. Results indicate that return on assets (ROA), return on investment (ROI), and asset turnover (ATO) were significantly better over a 3-year period for adopters, as compared to nonadopters. Interestingly, our results are consistent with Postonand Grabski [Int. J. Account. Inf. Syst. 2 (2001) 271] who reported no pre- to post-adoption improvement in financial performance for ERP firms. Rather, significant differences arise in the current study because the financial performance of nonadopters decreased over time while it held steady for adopters. We also report a significant interaction between firm size and financial health for ERP adopters with respect to ROA, ROI, and return on sales (ROS). Specifically, we a positive (negative) relationship between financial health and performance for small (large) firms. Study findings shed new light on the productivity paradox associated with ERP systems and suggest that ERP adoption helps firms gain a competitive advantage over nonadopters. |
| Nama Pengarang | : | - |
| Nama Majalah/Jurnal | : | - |
| Volume / Nomor Edisi | : | - |
| Nomor Halaman | : | 141-164 |
| Abstraksi Narasi | : | Distance learning is revolutionizing large sways of higher education. The promise of enormous cost savings in educational delivery systems is leading to a ``real subsumption`` of educational labor. The displacement of traditional craft activity with new (capital intensive) technology requires that market-centered goals (of capital accumulation) supplant earlier student-centered prioroties. Educators are no longer the `peak coordinators` in this `Brave New Educational Workplace`. Increasingly, they are minders of software and hardware delivery systems that are developed and delivered by other specialists. This loss of control and autonomy frequently results in an educator feeling powerless when confronted with changes that seem beyond their control. In contrast to this `politics of resignation`, this paper explores a range of tactics for engaging and re-appropriating the new courseware for student-centered purposes. An action-research study was used to elucidate a range of political strategies deployed during the introduction of distance learning technology in a large U.S. urban university. In this study, the distance learning workplace is conceived as a ``contested terrain``, where protagonists struggle over what is produced and how it is produced. The analysis offers educators a route beyond passive acquiescence and technological inevitability. With a proper appreciation of the specific historical, cultural, technical and political context, educators may temper, divert and even re-appropriate the new courseware to ends other than those of the market. |
| Nama Pengarang | : | - |
| Nama Majalah/Jurnal | : | - |
| Volume / Nomor Edisi | : | - |
| Nomor Halaman | : | 115-139 |
| Abstraksi Narasi | : | This study examined whether using a process-focused framework for acquiring task-specific knowledge influenced cognition during an information systems reliability evaluation. The thesis was that a process focus would prime encoding episodic memory while the traditional taxonomic focus would prime encoding though semantic memory. As a result, the process focus would require less encoding effort than the taxonomic focus. In a laboratory experiment, novices evaluated the results of control tests to evaluate overall system reliability using either the process- or the taxonomic-focused framework for knowledge acquisition. Results suggest thta participants who used the process focus rated the task as less complex. They also exerted less encoding effort as evidenced by (a) a higher primacy bias in their reliability assessment and (b) inferior recall for the decision cues they examined. Findings suggest that the process focus, which has recently been implemented by several business assurance firms, has a direct influence on cognition during knowledge acquisition. These findings motivate research that examines how the process focus influences decision performance for experienced professionals in the field. |
| Nama Pengarang | : | Steven E. Kaplan, Robert J. Nieschwietz, Ed O''Donnell, Tony Tinker, Barbara Feknous |
| Nama Majalah/Jurnal | : | - |
| Volume / Nomor Edisi | : | - |
| Nomor Halaman | : | 95-114 |
| Abstraksi Narasi | : | This study proposes and tests a model of trust in the context of Web assurance services for business-to-consumers are hesitant to engage in e-commerce transactions due to a lack of trust with businesses. Various providers have offered Web assurance services as a means to help companies address concerns among consumers associated with B2C e-commerce. Implicitly, these services are intended to bolster trust, which in turn, should improve outcomes such as online purchases. The results show that Web assurance services create trust both through the assurances they attest to and their individual provider attributes. The formation of trust is important, as it is shown to influence various outcomes, including consumers` willingness to purchase products. Additionally, both assurances and provider attributes have some residual effect on outcomes beyond that shown through the formation of trust. |
| Nama Pengarang | : | - |
| Nama Majalah/Jurnal | : | - |
| Volume / Nomor Edisi | : | - |
| Nomor Halaman | : | 1-25 |
| Abstraksi Narasi | : | This paper discusses the underlying principles of the electronization of business and its impact on accounting information systems (AIS). The concept of electronization of business processes and the consequent deconstruction of the value chain in the new economy is introduced. A bitable society requires an entirely new set of processes and players, where traditional companies will either perish or incorporate substantive changes in the way they conduct business. The general effects of electronization of business lead to the introduction of the introduction of 8 emerging business issues and 13 research opportunities. The paper concludes that phenomenon of electronization is a heterogeneous one, with firms and industries developing features at different paces. This Heterogeneity presents yet another challenge to developing new and relevant accounting standards that drive the processes found in state-of-the-art systems. |
| Nama Pengarang | : | - |
| Nama Majalah/Jurnal | : | - |
| Volume / Nomor Edisi | : | - |
| Nomor Halaman | : | 57-73 |
| Abstraksi Narasi | : | The omplexity of contemporary business organizations has caused the audit profession to radically alter their audit processes over the past decade. In short, a broader view of an audit as assessing business risk has led the profession to alter its procedures in accordance with this vision. One of the key issues that has not been addressed, however, is the impact of e-business partnerships, outsourching and co-sourching relationships, and co-dependence with business partners on the extending of the business risk faced by a client. In an extended enterprise environment where a client organization now inherits significantly greater risk from business partners, auditors need to better understand the implications of these relationships and devise the means by which to reasonably assess business risk across the extended enterprise. This paper focuses on the e-business component of the extended enterprise and provides a synopsis of key issues researchers need to examine in providing leadership to the profession in formulating such a redefined audit model. |
| Nama Pengarang | : | - |
| Nama Majalah/Jurnal | : | - |
| Volume / Nomor Edisi | : | - |
| Nomor Halaman | : | 27-55 |
| Abstraksi Narasi | : | Increasing marketplace demand for real-time reporting of business information is inevitably leading to the requirement for more frequent assurance from auditors over the accuracy and reliability os such information. The frequency and speed with which auditors must provide assurance, coupled with the global dispersion of business clients, place more demand on the use of electronic communication media in all phases of the assurance process. However, thereis little theoretical guidance concerning how to best match various electronic communication media representations to audit tasks. Accordingly, the purpose of this study is to develop a media-task fit (METAFIT) model that can be used in future research endeavors, particularly for information inquiry tasks in judgment and decision-making. The METAFIT model specifies conditions and factors leading to an optimal bilateral (auditor-client) METAFIT, with the objective of maximizing task effectiveness. |
| Nama Pengarang | : | Bhattacharya, Somnath, Ravi S. Behara, David E. Gundersen, Anna Noteberg, Tanya L. Benford, Sutton, Steve G., Clark Hampton, Vasarhelyi, Miklos A., Marilyn Greenstein |
| Nama Majalah/Jurnal | : | - |
| Volume / Nomor Edisi | : | - |
| Nomor Halaman | : | 75-93 |
| Abstraksi Narasi | : | Information systems (IS) outsourcing research has continued to evolve over the past decade to reflect changes in its practice and a deeper understanding of its business impact. Typically, the drivers of outsourcing decisions are both internal and external to the outsourcing organization and have been the basis for such studies. Since IS essentially represents an organization`s implementation of its business processes, this paper approaches IS outsourcing by explicity integrating issues related to business process outsourcing. The resulting business risk management framework provides a basis for effective IS outsourcing. The framework is further discussed within the context of outsourcing in e-business. By adopting a risk management perspective, this paper provides a strategic direction to further the field of IS outsourcing research. |
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