| Nama Pengarang | : | - |
| Nama Majalah/Jurnal | : | - |
| Volume / Nomor Edisi | : | - |
| Nomor Halaman | : | 237-253 |
| Abstraksi Narasi | : | Web Trust assurance was introduced jointly by the American Institute of Certified Public Accountants (AICPA) and Canadian Institute of Chartered Accountants (CICA) with much fanfare in the late 1990s. Since then, the Web Trust product has not experienced significant market penetration despite providing the highest level of information quality among seals available in the Internet seal market. One reason often given for its poor market penetration is that consumers are unable to differentiate between the information quality of different Internet seals. The purpose of this study is to examine the validity of this explanation. Marketing theory related to consumer risk is used to provide a conceptual foundation for hypotheses related to consumer preferences for Internet seals in general and high information quality seals in particular. The results of the study fail to find consumer interest in a low information quality seal, but did show a strong effect related to preference for a high information quality seal. Unexpectedly, however, these results were not related to buyers` risk propensities. |
| Nama Pengarang | : | - |
| Nama Majalah/Jurnal | : | - |
| Volume / Nomor Edisi | : | - |
| Nomor Halaman | : | 201-202 |
| Abstraksi Narasi | : | - |
| Nama Pengarang | : | - |
| Nama Majalah/Jurnal | : | - |
| Volume / Nomor Edisi | : | - |
| Nomor Halaman | : | 255-290 |
| Abstraksi Narasi | : | The proliferation of Windows-based programs for PCs, together with the requirement of many business managers for faster responses to their information needs, has led many business end-users to create, maintain, and query their own databases. These individuals use the output of these quesries as the basis for operational, tactical, and strategic decisions. To maximize the benefit of end-users` time, querying these databases must be as efficient as possible. Of even greater importance, the effectiveness of managers` decision-making is directly related to the quality of the information extracted. Because end-user querying is error prone, characterizing the sources of query errors and using that knowledge to improve the effectiveness of end-user query development can improve the quality of information available for decision-making. IS professionals typically design databases in third normal form. End-user databases designed with the help of IS professionals are also likely to be in third normal form. Although third normal form is better for data capture, prior research indicates third normal form is not necessarily the most appropriate normal form for querying. This paper reports and results of an in-depth experiment into the effects of normalization level on the efficiency and effectiveness of end-user querying. The results confirm earlier findings that end-users querying first normal form data structures were both more efficient and more effective than those querying third normal form data structures. This research extends prior research by examining the specific areas where first normal end-users outperform third normal form end-users. In particular, the experiment revealed that first normal form end-users made significantly fewer errors in relation to attribute, selection, table selection, table selection, and row restriction. |
| Nama Pengarang | : | Thomas G. Calderon, John J. Cheh, P.L. Bowen, F.H. Rohde, Severin V. Grabski, Cheryl L. Dunn, Vishal Lala et al |
| Nama Majalah/Jurnal | : | - |
| Volume / Nomor Edisi | : | - |
| Nomor Halaman | : | 203-236 |
| Abstraksi Narasi | : | This paper focuses on the use of neural networks (NNs) as an enabler of the new business risk auditing framework and provides insight into future research opportunities. In general, NNs, which are classifiers by nature, offer the capacity to simultaneously consider multiple types of evidence and can assist auditors in assessing risks and making judgments [Int.J. Intell. Syst. Account. Finance Manag. 2 (1993) 19; Decis. Sci. 26 (1995) 209; Eur.j.Oper. Res. 103 (1997) 350; Audit.J. Pract. Theory (1997) 14; Int. J. Intell. Syst. Account. Finance Manag. 7 (1998) 21; The use of neural networks as an audit tool in fraud risk assessment. Proceedings of American Accounting Association Northeast Regional Meeting, Rochester (NY), 1999; Int. J. Intell. Syst. Account. Finance Manag. 8 (1999) 159]. Furthermore, NNs may be superior to other approaches in circumstances where data are available in relatively large samples, the range of values to be analyzed for each case is large, and the underlying associations among the data are fuzzy and ill-defined [Decis. Support Syst. 11 (1994) 497]. The paper reviews several published studies, which are grouped into six categories-preliminary information risk assessment (1 study), control risk assessment (studies), errors and fraud (6 studies), going-concern audit opinion (3 studies), financial distress (3 studies), and bankruptcy (12 studies). The paper includes a brief introduction to NNs, followed by a description and analysis of the methods employed by and findings of researchers who used NNs as a tool for research in the auditing and risk assessment domain. The literature review leads to discussion of several broad foci areas that need further exploration in order to gain a better understanding of the efficacy of NNs as an enabler of business risk-based auditing. A discussion of the general limitations of NNs as an auditing and risk assessment tool and an outline of implications for future research opportunities conclude the paper. |
| Nama Pengarang | : | - |
| Nama Majalah/Jurnal | : | - |
| Volume / Nomor Edisi | : | - |
| Nomor Halaman | : | 183-200 |
| Abstraksi Narasi | : | In recent years,the role of information technology has grown in importance. Thus, strategic IS planning is evolving into a key part of a comapany`s strategic business plan. this paper presents the results of a survey on the strategic IS planning practices of Croation companies. The result of the survey are compared with similar survey Slovenia and Singapore. In croatia, companies` IT is still considered just a tool for automation of present business processes, completely neglecting the challenging role of IT as a competitive resource in the market place. The research finding indicate that the source of this problem comes from lack of knowledge and interest in IT from top management structures of Croation corporations. Thus, significant efforts must be taken by management to develop a new hybrid manager profile. Certainly, this type of manager must get additional knowledge in strategic business planning and IT management. C2002 Elsevier Science Inc. All rights reserved. |
| Nama Pengarang | : | - |
| Nama Majalah/Jurnal | : | - |
| Volume / Nomor Edisi | : | - |
| Nomor Halaman | : | 151-164 |
| Abstraksi Narasi | : | As many organizations search for ways to compete more effectively in today`s ever-growing markets, information technology (IT) has become quite critical in organisational control due to the enormous size of its expenditure. As a result, managers have faced growing pressure to measure the performance of IT departments. However, the applicability of traditional performance measure in an IT setting is at best questionable and, thus, there is an urgent need for alternative measurement systems. One such measure is service quality as perceived by customers of IT service. This study develops a conceptual ``gaps model``of IT service quality, which identifies seven gaps between customers and suppliers of IT service. Furthermore, the stdy examines the applicability of SERVQUAL, perhaps the most popular standardised survey instrument designed to measure service quality, as the measure of IT service quality. C 2002 Elsevier Science Inc. All rights reserved. |
| Nama Pengarang | : | - |
| Nama Majalah/Jurnal | : | - |
| Volume / Nomor Edisi | : | - |
| Nomor Halaman | : | 165-176 |
| Abstraksi Narasi | : | Recent research has shown that if used effectivelly, information technology (IT) can provide companies with superior performance relative to their direct competitors [MIS Q 24 (2000) 169; Inf manage 38 (2000) 103]. The most common benefits from the succesful use of IT are in increased profitability or efficiency. Return on assets (ROA) decomposition (DuPont analysis) allows financial statement users to examine where this IT-enabled competitive advantage shows up in accounting performance measures, whether in profitability, efficiency or both. Using a matched pair design, comparing companies with an IT-enabled competitive advantage to their direct competitors, we find that successfl use of IT pays off in a combination of increased profitability and efficiency. This is different from a competitive advantage that is not IT-enabled, where the only performance advantage is in profitability. All data used in tests are available from public sources. C 2002 Elsevier Science Inc. All rights reserved. |
| Nama Pengarang | : | - |
| Nama Majalah/Jurnal | : | - |
| Volume / Nomor Edisi | : | - |
| Nomor Halaman | : | 125-144 |
| Abstraksi Narasi | : | Tax complexity has increased over the years as laws and regulations have been consistently added to the existing code sections. This complexity directly affects taxpayer compliance; complexity reduces taxpayer compliance. Along with the rise in complexity has come an increased use of tax preparation software such as TurboTax to combat the rising intricacy. This software is designed to help users properly complete a tax return and, as a result, increase taxpayer compliance. These software packages represent sophisticated tax decision support systems (TDSS) used by both professional tax preparers and individual taxpayers alike. While the availability and use has risen dramatically over the past few years, little research has been conducted to determine the impact of TDSS on tax preparers` decisions. The purpose of this study is to examine whether tax preparers manually preparing a tax return make the same decisions as tax preparers aided by a TDSS. The Theory of Technology Dominance suggests (1) that less experienced users will not be able to adequately use the TDSS and will make inferior decisions when compared to more experienced users and (2) that more experienced decision-makers using a TDSS will make better decisions thatn their counterparts preparing a return manually. The results support the propositions of the theory and show that less experienced tax preparers using a TDSS make inferior decisions when compared to more experienced tax preparers. The less experienced tax preparers report higher taxable income and higher tax liability. The resultsalso indicate that using a TDSS can help both experienced and novice tax preparers make better decisions eventhough the novices cannot perform at the level of experienced tax preparees. This study concludes tax compliance is improved with the use of a TDSS. C 2002 Elsevier Science Inc. All rights reserved. |
| Nama Pengarang | : | - |
| Nama Majalah/Jurnal | : | - |
| Volume / Nomor Edisi | : | - |
| Nomor Halaman | : | 145-149 |
| Abstraksi Narasi | : | - |
| Nama Pengarang | : | Julie Smith David, Rose, Jacob M., Vicky Arnold, Tracy Noga, Bruce Dehning, Theophanis Stratopoulos, Helen Kang, Graham Bradley, Mario Spremic, Ivan Strugar |
| Nama Majalah/Jurnal | : | - |
| Volume / Nomor Edisi | : | - |
| Nomor Halaman | : | 177-181 |
| Abstraksi Narasi | : | - |
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