Conformance checking of processes based on monitoring real behavior

https://www.win.tue.nl/~hreijers/H.A.%20Reijers%20Bestanden/mining.pdf

Business process mining: An industrial application

This paper reviews research studies of information technology outsourcing (ITO) practice and provides substantial evidence that researchers have meaningfully and significantly addressed the call for academics to produce knowledge relevant to practitioners. Based on a review of 191 IT outsourcing articles, we extract the insights for practice on six key ITO topics relevant to practitioners. The first three topics relate to the early 1990s focus on determinants of IT outsourcing, IT outsourcing strategy, and mitigating IT outsourcing risks. A focus on best practices and client and supplier capabilities developed from the mid-1990s and is traced through to the late 2000s, while relationship management is shown to be a perennial and challenging issue throughout the nearly 20years under study. More recently studies have developed around offshore outsourcing, business process outsourcing and the rise, decline and resurrection of application service provision. The paper concludes by pointing to future challenges and developments.

A review of the IT outsourcing literature: Insights for practice

This paper surveys the theoretical and empirical literature on the economic consequences of financial reporting and disclosure regulation. We integrate theoretical and empirical studies from accounting, economics, finance and law in order to contribute to the cross-fertilization of these fields. We provide an organizing framework that identifies firm-specific (micro-level) and market-wide (macro-level) costs and benefits of firms‟ reporting and disclosure activities and then use this framework to discuss potential costs and benefits of regulating these activities and to organize the key insights from the literature. Our survey highlights important unanswered questions and concludes with numerous suggestions for future research.

Economic Consequences of Financial Reporting and Disclosure Regulation: A Review and Suggestions for Future Research

This paper discusses the empirical literature on the economic consequences of disclosure and financial reporting regulation (including IFRS adoption), drawing on U.S. and international evidence. Given the policy relevance of research on regulation, we highlight the challenges with: (i) quantifying regulatory costs and benefits, (ii) measuring disclosure and reporting outcomes, and (iii) drawing causal inferences from regulatory studies. Next, we discuss empirical studies that link disclosure and reporting activities to firm-specific and market-wide economic outcomes. Understanding these links is important when evaluating regulation. We then synthesize the empirical evidence on the economic effects of disclosure regulation and reporting standards, including the evidence on IFRS adoption. Several important conclusions emerge. We generally lack evidence on market-wide effects and externalities from regulation, yet such evidence is central to the economic justification of regulation. Moreover, evidence on causal effects of disclosure and reporting regulation is still relatively rare. We also lack evidence on the real effects of such regulation. These limitations provide many research opportunities. We conclude with several specific suggestions for future research.

https://papers.ssrn.com/sol3/Delivery.cfm/SSRN_ID2744644_code1688367.pdf?abstractid=2733831&mirid=2

The Economics of Disclosure and Financial Reporting Regulation: Evidence and Suggestions for Future Research

Until they are certain that outsourcing IT management is the best possible option, firms would do well to maintain and invest in their own in-house IT assets.

The Sarbanes-Oxley Act: implications for large-scale IT outsourcing

The inherent riskiness of large-scale information technology (IT) outsourcing led us to investigate what motivates large-scale IT outsourcing decisions We employed fixed-effects logistical regressions to examine publicly available data for 51 firms that announced their decisions to outsource all or a large portion of their IT function during the 1993-2001 period Results suggest that incentives created by CEO stock options and overall compensation mix significantly influence decisions to outsource We thus provide the first evidence of a relationship between managerial self-interest and IT outsourcing Additional results suggest that poor overall firm performance, poor cost control, and short-term cash needs also drive large-scale IT outsourcing, but provide no evidence that firms outsource IT to reduce leverage Overall, we conclude that CEOs consider several personal and firm-level financial factors, including factors unrelated to IT cost and performance, when making large-scale IT outsourcing decisions Our conclusion has numerous implications regarding long-term IT performance, long-term firm performance, CEO contracting and financial reporting

Financial Performance, CEO Compensation, and Large-Scale Information Technology Outsourcing Decisions

Using student-generated cases to teach accounting information systems

Controversial features of REA divide AIS educators on the virtues of teaching REA versus traditional AIS models. Some educators on both sides of the issue consider REA and traditional AIS to be mutually exclusive propositions. This article demonstrates that REA is an evolutionary rather than revolutionary concept that is rooted in traditional AIS models. The article examines the evolutionary relationship between REA and the manual process, the flat-file, and the data base models. The article shows that REA and traditional AIS can and should share the same podium. In fact, a sound appreciation of REA principles follows from insight gained by studying and understanding traditional AIS models. The appendix to the article presents a strategy for teaching REA within the structure of a traditional AIS course.

/pdf/rea-an-evolutionary-perspective-4s4f9qqcub.pdf

James A. Hall

Papers

The Sarbanes-Oxley Act: implications for large-scale IT outsourcing

Financial Performance, CEO Compensation, and Large-Scale Information Technology Outsourcing Decisions

Using student-generated cases to teach accounting information systems

REA: An Evolutionary Perspective