Showing papers in "Journal of Information Systems in 2006"

Policy‐Level Specifications in REA Enterprise Information Systems

Abstract: The Resource‐Event‐Agent (REA) enterprise model is a widely accepted framework for the design of the accountability infrastructure of enterprise information systems. Policy‐level specifications define constraints and guidelines under which an enterprise operates, and they are an extension to the REA enterprise model, adding the “what should, could, or must be” to the “what is.” This paper aims both at comprehensive understanding of policy‐level definitions as part of REA enterprise systems and at understanding of the semantic constructs that enable such definitions. We first explore two distinctive semantic abstractions essential to policy‐level specifications: typification and grouping. The typification abstraction links instances of an object class to concepts for which they are concrete realizations, while the grouping abstraction aggregates objects into collections. We next present a number of patterns for the semantic modeling of policies. Following, we look at policy‐level applications for REA enter...

The Effect of Incentives on Knowledge Sharing in Computer‐Mediated Communication: An Experimental Investigation

Abstract: Do financial incentives increase knowledge sharing in a computermediated environment? Thirty‐six accounting students assigned to groups with different financial incentives (group, piece‐rate, or tournament) searched for errors in accounting‐related spreadsheets, with access to an online chat room they could use for helping others. The dependent variable was the amount of knowledge the students shared with others. Quantitative and qualitative data suggest that the group financial incentives inspired more knowledge sharing than did either tournament or piece‐rate. Results suggest that managers should carefully consider incentive structures in computer‐based systems because incentives potentially affect knowledge sharing.

Software Piracy among Accounting Students: A Longitudinal Comparison of Changes and Sensitivity

Abstract: A 1991 survey found that a large proportion of accounting students pirate software Since 1991, however, the rate of software piracy within the United States has decreased Using the Theory of Reasoned Action (TRA), this paper analyzes whether the frequency and the underlying antecedents of software piracy also have changed among accounting students The results indicate that students' understanding and knowledge of copyright laws have increased, but this knowledge has not influenced software piracy rates This paper also investigates respondents' willingness to answer honestly questions dealing with software piracy The randomized response technique allows for an evaluation of the honesty of responses to a sensitive question (ie, software theft) In contrast to other ethics issues about which individuals have been found to be dishonest, the results indicate that participants honestly answered most questions about their piracy behavior

Research Opportunities in Information Technology and Internal Auditing

Abstract: This paper presents research opportunities in the area of information technology (IT) within the context of the internal audit function. Given the pervasive use of IT in organizations and the new requirements of the Sarbanes‐Oxley Act of 2002, internal audit functions must use appropriate technology to increase their efficiency and effectiveness. We develop IT and internal audit research questions for three governance‐related activities performed by the internal audit function‐risk assessment, control assurance, and compliance assessment of security and privacy.

The Moderating Effect of Context on the Market Reaction to IT Investments

Abstract: This paper examines the moderating effects of firm and IT characteristics on the market reaction to IT investment announcements. A special emphasis has been placed on the potential interaction effects of these two types of variables, since the previous event studies have paid limited attention to the possibility that they interact and jointly alter investors' perceptions in relation to IT investment announcements. Very recently, several authors have noted the importance of interaction effects on theory development for IS research. Their assessments are particularly relevant to IT‐value event studies, since the market reaction to IT investment announcements involves a complex process shaped by the interaction of firm and IT characteristics. Based on the previous studies in IS, finance, and accounting, a firm's growth potential and uncertainty are used as proxies to represent firm characteristics, while IT strategic role and asset‐specificity of IT are chosen as the variables reflecting IT characteristics. ...

A Within Firm Analysis of Current and Expected Future Audit Lag Determinants

Abstract: This paper reports the impediments identified by practicing auditors that keep them from significantly reducing the time lag between closing and issuing their report. We obtain these impediments by surveying the U.S. assurance partners of an international audit firm. Our results suggest that lack of sufficient personnel resources, both with the client and the audit firm hindered a significant reduction in prior audit report lags. In addition, the partners believe that before audit report lags are signifi‐cantly reduced, the clients' and the auditor's mindset must change to accommodate a new audit approach. Even if the mindset of both parties is changed, the partners believe the skill‐set of auditors must improve and the flexibility of the scheduling process must increase. Implications of the results for continuous auditing are also discussed.

Why Wait? Modeling Factors that Influence the Decision of When to Learn a New Use of Technology

Abstract: This study examines the decision of when potential system users choose to learn new uses of technology. To explain the outcome of this decision, we construct a model based on deferral option pricing theory and operationalize its parameters through constructs consisting of anticipated emotions regarding failure costs, waiting costs, and potential rewards. Additionally we operationalize and test alternative explanations defining the outcome of when a new use of technology is learned and these consist of perceived usefulness of the technology, time pressure, and subjective norms. These decision determinants are examined across two experiments; each experiment using a vignette‐based methodology that evokes a different level of external motivation. In the case of a powerful external referent, subjective norms appear to crowd out intrinsic responses and they dominate the decision to learn a new use of technology. However, when an external referent does not dominate the decision setting, anticipated emotions in ...

Information Assurance Seals: How They Impact Consumer Purchasing Behavior

Abstract: Public accounting firms and other independent assurance providers have developed and marketed web assurance services resulting in a seal as an indicator of compliance. Academic research finds that seals potentially meet some of the most acute consumer concerns, but that consumers have inadequate understandings about the seals, and low regard for them. This study extends the research on the role of information assurance seals as an antecedent of trust by examining the use of seals on the eBay auction site. The study analyzes a sample of transactions in which buyers acted with their own money, and had time to learn about various signals and consider their strengths. The transactions are examined to see whether presence of a seal on the seller's web page made a significant difference on actual consumer purchasing behavior. Empirical tests found significant associations between the presence of seals and consumer purchasing behavior in both auction and posted‐price contexts.

An Introduction to XBRL through the Use of Research and Technical Assignments

Abstract: This project is designed to facilitate an understanding of eXtensible Business Reporting Language (XBRL). The materials are structured so that each can be used independently of the other components. The materials consist of a reading, research assignments, and two technical assignments. The reading is written to provide a background on XBRL. After obtaining a basic understanding of XBRL, research and technical assignments are used to increase the student's skill‐set. The research assignments look at the evolution of XBRL. The first technical assignment modifies and styles eXtensible Markup Language (XML) tagged data. In the second technical assignment an industry extension is developed to the promulgated Commercial and Industrial (C‐I) taxonomy. The second technical assignment concludes with the creation of an instance document and viewing of the instance document with a style sheet. Through an understanding of XBRL, students will possess an important basic skill‐set for a technology that will likely play...

The Effects of Qualitative Overload on Technology Acceptance

Abstract: Accounting professionals often feel stress from qualitative overload in their jobs. Research in the area of technology acceptance has not considered the potential negative effects of qualitative overload on user intentions. The purpose of this study is to examine the effect of this stressor on intention to use technology. A study was conducted with graduate accounting students using Audit Command Language (ACL) just prior to graduation, proxies for new staff accountants. Results indicate that qualitative overload mediates the relationship between perceived ease of use and intention to use ACL. As the perception of difficulty in using ACL increased, so did the perceived qualitative overload stress which in turn led to a negative relationship with intention to use ACL.

Perceived Security Threats of Computerized Accounting Information Systems in the Egyptian Banking Industry

Abstract: This paper investigates the perceived security threats to computerized accounting information systems (CAIS) in the Egyptian banking industry (EBI) by surveying the entire population of the EBI. Differences between the respondents' opinions regarding the perceived security threats have been identified and investigated in the context of the EBI. The results of the study reveal that accidental entry of bad data by employees, accidental destruction of data by employees, introduction of computer viruses to the system, natural and human‐made disasters, employees' sharing of passwords, and misdirecting prints and distributing information to unauthorized people are the most significant perceived security threats to CAIS in the EBI. In all cases, the heads of internal audit departments reported higher occurrence frequencies of CAIS security threats compared to the heads of computer departments.

EDGAR Extraction System: An Automated Approach to Analyze Employee Stock Option Disclosures

Abstract: Past alternative accounting choices and new accounting standards for stock options have hindered analysts' ability to compare corporate financial statements. Financial analysts need specific information about stock options in order to accurately assess the financial position of companies. Finding this information is often a tedious task. The SEC's EDGAR database is the richest source of financial statement information on the Web. However, the information is stored in text or HTML files making it difficult to search and extract data. Information Extraction (IE), the process of finding and extracting useful information in unstructured text, can effectively help users find vital financial information. This paper examines the development and use of the EDGAR Extraction System (EES), a customized, automated system that extracts relevant information about employee stock options from financial statement disclosure notes on the EDGAR database.

Accountants and Emerging Technologies: A Case Study at the United States Department of the Treasury Bureau of Engraving and Printing

Abstract: Based on an in‐depth field study of a pilot test of an eProcurement system, this paper introduces the topic of accountants' roles in emerging technology assessments, and presents a teaching case for use in an accounting information systems class. The United States Department of the Treasury Bureau of Engraving and Printing (BEP) was one of three federal agencies participating in the test, which was sponsored by the Treasury's Financial Management Service (FMS). In May 2004 the liaison at BEP reviewed the key accomplishments and challenges in the pilot test, including the reactions of participating suppliers, and considered whether to sign on to participate in another pilot test. The teaching case examines accountants' participation in several aspects of the pilot test. We then discuss the implications for practitioners, and offer suggestions for further research on accountants and emerging information technologies.

An Integrated Study for Customer Loyalty in Internet Shopping Mall

Abstract: The main purpose of this paper is to setup a integrated model and verify the integrated model for a customer loyalty in the internet shopping environments. The results of a structural equation model (SEM) using AMOS and LISREL include: First, hypothesis that Internet environment characteristics in outside factors has a positive effect on satisfaction, trust and commitment is partially supported. However, mutual communication to satisfaction, community to commitment and open-ubiquity to trust did not reveal a positive effect. Second, hypothesis that Internet showing mall environment has a positive effect on satisfaction is partially supported. However, transaction to commitment and transaction to trust did not reveal a positive effect. Third, hypothesis that relational benefits has a positive effect on both satisfaction and commitment is partially supported. However, confident honest to commitment and economic honest to trust did not reveal a positive effect. Forth, satisfaction trust and commitment have a strong effect upon loyalty. Fifth, satisfaction has a positive effect on trust and commitment. However, trust did not show a positive effect on commitment. Outside factors(Internet environment characteristics, showing mall characteristics, and relational benefit) partially revealed a positive effect on satisfaction trust, and commitment. Mediating variables such as satisfaction, trust, and commitment again have positive effect on loyalty. But, the relationship for trust to commitment did not reveal the significant effect in this study while other studies revealed significant effect.

Using a Web‐Based Accounting System for Teaching Accounting System Design and Implementation

Abstract: In this project, each student customizes an accounting system using a Web‐based accounting package that allows users to enter accounting data anytime anywhere via the Internet. The student also prepares system documentation so that other end‐users can efficiently use the system. Finally, the student provides a report that explains whether the Web‐based accounting package has all the required features for his or her business. This project helps students learn accounting systems from the enterprise perspective instead of the piecemeal account approach. Results indicate that students significantly improve their knowledge and skills regarding systems design and implementation.

The Study on Purchase Intention of the Mobile Environment

Abstract: The progress of mobile internet technologies has changed user access to information. The mobile internet allows to obtain contents and services from wireless networks via mobile devices. The purpose of this study is th find out important factors that influence on the customer purchase intention by mobile internet environment. Base on TAM(Technology Acceptance Model) and the latest literature, a comprehensive set of constructs and hypotheses were compiled with a methodology for testing them. We suggested five factors that effect purchase intention in mobile internet environment: Enjoyment Ease of use, Usefulness, Mobility, Trust To validate the research model, we collected data from cellular phone user using an online survey. The results of this study are as follows. First enjoyment ease of un, usefulness, and mobility had positive effects on trust. Second, Usefulness, ease of use, and trust had positive effects on purchase intention to use mobile internet. Third, enjoyment and mobility did not have positive effects on purchase intention to use mobile internet. Based on these results, we suggest marketing strategies.

Factors Influencing Internet Addiction and Information Ethics : Centering on Self Characteristics and Cognitive Characteristics toward Internet

Abstract: Recently, negative sides of internet, internet and/or game addiction and unethical behavior over internet, have been largely publicized in our society. There have been numerous studies to explore the problems and solutions, but these lack considering broader set of research variables. Therefore, this research investigated how i) internet users' self characteristics and ii) cognitive characteristics toward internet influence iii) internet addiction and iv) information ethics respectively. Especially, this study focused on college students, more mature beings than elementary, middle and high school students with whom most other researches have dealt so far. Major findings of this study are as follows: (1) Willingness to develop relationships over internet, usefulness of internet use, a degree to perceive the cyber space as real, and a degree to express self over internet have significant effects on disabled life style. Self respect willingness to develop relationships over internet, usefulness of internet use, a degree to perceive the cyber space as real, and capability of using internet have significant effects on the lack of control over internet. Willingness to develop relationships over internet, self control, and a degree to express self over internet have significant effects on the lack of control over internet. 2) Regarding the effects of independent variables(self characteristics and cognitive characteristics) on information ethics through internet addiction factors, self respect self control, a degree to perceive the cyber space as real, and capability of using internet have directly and indirectly significant effects on information ethics through internet addiction. Then we suggested four approaches to reduce the internet addiction and improve the information ethics based on the findings.

A Study on the Logistics Service Quality, Customer Satisfaction and Post-purchasing Behaviors in the Internet Shopping Mall

Abstract: Recently the development of information technology and the emergence of electronic commerce have changed the model of purchase behavior in customers. This research aims to enhance the reliability of the result compared to the existing studies in internet shopping mall, and to find out the influence that logistics service quality elements has on customer satisfaction and that customers satisfaction has on the repurchase intention and word of mouth intention. To do so, prior researchs on the logistics service quality, customer satisfaction, repurchase intention and word of mouth intention was widely reviewed and the relationship between logistics service quality elements and customer satisfaction, and between customer satisfaction and repurchase intention and word of mouth intention were empirically tested. A total of 256 responses were received and analyzed from internet shopping mall. The analyses showed partial support for the affirmative effect of logistics service quality, customer satisfaction and post-purchasing behaviors in the internet shopping mall.

The Structural Relationship of Customer Data Integration and CRM Performances

Abstract: The customer-focused enterprise is interested in integrating every record of an interaction with a customer. This study is to investigate the structural relationship of data integration customer analysis capability, marketing & sales capability, customer service capability, and CRM performance. 205 survey data were collected from the company which implemented the CRM package. SEM analysis shows that data integration has influence on the CRM performance through the improvement of customer analysis capability, marketing 8t sales capability, and customer service capability. The revised model for further goodness-fitting model shows that data integration has influence on the improvement of customer analysis capability, marketing & sales capability, and customer service capability. but customer analysis capability has indirect influence on CRM performance through the improvement of marketing & sales capability, customer service capability.

Omni Furniture Company: A Systems Development Life Cycle Case

Abstract: The Omni Furniture Company Case was created to help students enrolled in an accounting information systems (AIS) course further their understanding of the systems development life cycle (SDLC) by thinking through all stages of the development process. Omni is a privately held company that has found a market niche by assembling several models of simple yet durable desks, tables, and chairs for use in offices. After several years in business, Omni has recently experienced tremendous growth that has resulted in cash flow and production scheduling problems. Susan and Barry Omni, the owners of the company, realize that the information system they have been using is outdated and needs to be improved. No one in the company has the time or ability to develop such a system and so a business consulting firm has been hired to develop the new system. Each business consulting team is required to (1) design a system that will solve Omni's cash flow and production scheduling information needs and (2) use an appropriate ...

The Classification of the Perceived Risks Involved in E-Commerce and the Developments of Their Measures

Abstract: The purpose of this study is to develop the measures of the perceived risks involved in e-commerce. To do this, we first review the literature and examine the sub-constructs of the perceived risks. The risks classified are economic risk, product performance risk, social risk, technology/time loss risk, and privacy risk. Based on these findings, we identify the appropriate items for assessing these various risks. Then, we evaluate, basically using a structural equation model, the important several attributes of the measurs such as various validities and reliability. This study finally provides the rigorously tested measuring instruments of the construct of the perceived risks.

An Integrated Study concerning Antecedent Variables affecting the intention-to-use of on-line shopping malls: An Extended Model of TAM2

Abstract: The total market capacities of our domestic on-line shopping malls had reached over one billion wons in 2005. They are also estimated to reach 1.8 billion wons in 2008. In order to reveal some relationships between six antecedent variables and intention-to-use of online shooing malls, this study has extended the original TAM2 model using these variables obtained from (1) perceived usefulness and perceived ease of use from TAM2 model, (2) compatibility from IDT theory, (3) perceived enjoyment from Flow theory, and (4) others (perceived risk and self efficacy). Two statistical packages such as SPSS 12.0 and Lirel 8.70 were used for data analyses. Among these seven proposed hypotheses, six hypotheses were accepted while one hypothesis regarding perceived risk was rejected. As perceived risk hypothesis concerning the intention-to-use was rejected, the perceived risk did not show the support of the intention-to-use.

환경, 조직, 정보시스템 특성이 erp시스템의 성공적 구축에 미치는 영향에 관한 실증연구

Abstract: 【Recently, ERP system is used as a important tool of management innovation for enterprise's survival and development. It is very important to recognize how much influence to organizational performance through ERP system implementation. The purpose of this study is to find out the impact of environmental, organizational, information systems characteristics on successful implementation of ERP systems in Korean SMEs(Small and Medium Enterprises). From previous researches on ERP adoption and implementation, 7 independent variables (competitiveness, government support, top management support, process innovation, project management, IS maturity, and ERP customizing), and 1 dependent variables (successful implementation of ERP systems) are identified. 3 questionnaires were removed from the study because of missing or inappropriate responses, and final samples are 91 SMEs. The results of hypothesis testing show that determinants of successful implementation of ERP systems are top management support and IS maturity. Five variables such as competitiveness, government support, process innovation, project management, and ERP customizing do not significantly influence to successful implementation of ERP systems. The contribution of this study is that it provides an empirical evidence of the causal relationship between ERP adoption factor and ERP success. This study showed that top management support and IS maturity are essential to accomplish successful ERP implementation for SMEs.】

An Exploratory Study for the Evaluation of Risk Factors in Information System Development Using AHP

Abstract: Information system(IS) development projects are mostly unique in terms of the characteristics of projects such as project requirements, customers, project members, and development environment. Therefore, it is very hara by nature, to manage the development process systematically. In addition the long-term enlarged scale projects with more complexity and specificity required have brought in much more risk factors than before. The paper recognized risk factors in IS development projects and measured the importance of those risk factors using the AHP(Analytical Hierarchy Process) method. The results can be used in the risk management of IS development projects.

A Research on the Core Functions and Management Level of the PMO to Improve IS Project Performance

Abstract: Nowadays, IS projects are getting more complicated and large-scaled. Therefore, many researchers and practitioners have been interested in the IS development methodologies, automated tools, techniques, and TQM to improve IS performance. Latest Standish Group's research reported that after the PMO introduction, project scale became bulkier than 1 or 2 year ago, and that IS development project success probability was increased sharply by 62 percents from 37. The previous researches listed just various PMO functions. This research is to seize the core functions and management level of the PMO affecting on the IS project performance with banks which are the leading industry to accept the PMO in Korea. The activities in the categories of implementation management technology support management infrastructure management are the core functions of the PMO to affect the IS performance including schedule management quality management user and stakeholders' satisfaction. Also, the PMO management level is important for IS project success. Among the 5 levels PMI suggested, PMO can implement the project effectively at least at the third level. Korean companies which are about to introduce the PMO have to consider the PMO core functions and management level to increase the IS maturity.

Exploring the Success Factors of the e-Learning Systems

Abstract: Information technology and the Internet have had a dramatic effect on education method and individual life Universities and companies we making large investments in e-Learning applications but are hard to pressed to evaluate the success of their e-Learning systems e-Learning can be seen as not only one of Internet based information systems which can provide education services but also one of teaching-teaming methods which can implement self-directed teaming This paper tests the updated model of information system success proposed by Delone and McLean using a field study of a e-Learning The five dimensions - information quality, system quality, service quality, user satisfaction, net benefit - of the updated model are parsimonious framework for organizing the e-learning success metrics identified in the literature Questionaires are collected from 107 students who are enrolling a e-learning class using online survey The model is tested using SPSS and LISREL The results show that information quality and service quality are significant predictors of user satisfaction with the e-Learning system but system quality is not Also user satisfaction is found to be a strong predictor of the learning performance This strong association between user satisfaction and teaming performance suggests that user satisfaction may serve as a valid surrogate for teaming performance Empirical testing of the updated DeLone & McLean model should therefore be extended to cover a wider variety of systems

Instructor Factors and Media Richness Affecting Distance Learning Student's Intention to Use and Performance

Abstract: Distance teaming systems have become popular tools for teaching and learning. The purpose of this study is to analyze influence of instructor factors and media richness on student's intention th use and performance in distance teaming. We used TAM as a theoretical foundation to explain student's behavior. The model was tested using LISREL analysis on the sample of 246 users rho have experience with the distance teaming systems. The results show that instructor factors such as luぉ style and attitude have partial effects on perceived usefulness, ease of use and media richness. In addition, results also show that both TAM variables and media richness strongly predict intention In use of the distance loaming system Finally, the usage intention has a positive effect on teaming performance. Implications of these findings are discussed for researchers and practitioners.