Journal ArticleDOI
The Business Value of IT: A Synthesis and Framework of Archival Research
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TLDR
This paper synthesizes recent empirical archival research investigating the link between information technology investment and business value and proposes several broad avenues of future research that may be of particular interest to archival accounting information systems researchers.Abstract:
This paper synthesizes recent empirical archival research investigating the link between information technology investment and business value. It examines (1) financial and nonfinancial measures to represent different elements of business value, (2) IT investment measures and links with firm performance, (3) IT and business complementarities that affect firm performance, and (4) the impact of business context and IT alignment with business strategy on resulting performance. The review of prior research is guided by a balanced scorecard framework that places IT in a business context and highlights the role of potential drivers and contextual factors that impact the association between IT and firm value. The paper concludes by proposing several broad avenues of future research that may be of particular interest to archival accounting information systems researchers.read more
Citations
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Journal ArticleDOI
Information Technology Capability and Firm Performance: Role of Industry
TL;DR: Investigating how industry influences the relationship between IT capability and business performance finds that the control group in the industries in which the "transform" IT strategic role dominates showed superior performance than the IT leader.
Journal ArticleDOI
Post-implementation practices of ERP systems and their relationship to financial performance
Edith Galy,Mary Jane Sauceda +1 more
TL;DR: Econometric analysis provides empirical evidence to support a cause-and-effect relationship of managerial actions to financial performance in a post-ERP implementation stage and senior information systems managers reveal the state of affairs during that time period.
Book
Business strategic orientation, information systems strategic orientation, and strategic alignment : working paper
TL;DR: In this article, the authors measured business strategic orientation, IS strategic orientation and IS strategic alignment, and investigated their implications for perceived IS effectiveness and business performance, and found that IS alignment is a better predictor of IS effectiveness than is strategic orientation.
Journal ArticleDOI
Business process management and IT management
TL;DR: The need for horizontal integration between the two management functions to enable strategic and operational business-IT alignment is proposed and it is suggested that IT as a strategic driver necessitates reciprocal integration at both levels.
Journal ArticleDOI
The Relationship between Board-Level Technology Committees and Reported Security Breaches
TL;DR: After several high-profile data security breaches (e.g., Target Corporation, Michaels Stores, Inc., The Home Depot), corporate boards are prioritizing the oversight of Information Technology (IT) in the wake of these breaches.
References
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Journal ArticleDOI
The Relational View: Cooperative Strategy and Sources of Interorganizational Competitive Advantage
Jeffrey H. Dyer,Harbir Singh +1 more
TL;DR: In this paper, the authors argue that an increasingly important unit of analysis for understanding competitive advantage is the relationship between firms and identify four potential sources of interorganizational competitive advantage: relation-specific assets, knowledge-sharing routines, complementary resources/capabilities, and effective governance.
Journal ArticleDOI
The Resource-Based Theory of Competitive Advantage: Implications for Strategy Formulation
TL;DR: In this article, the authors argue that internal resources rather than the market environment should provide the foundation for a firm's strategy, based on an analysis of relationships among resources, capabilities, conpetitive advantage, and profitability.
Journal ArticleDOI
Earnings, Book Values, and Dividends in Equity Valuation*
TL;DR: In this article, a model of a firm's market value as it relates to contemporaneous and future earnings, book values, and dividends is developed and analyzed, and two owners' equity accounting constructs provide the underpinnings of the model: the clean surplus relation applies and dividends reduce current book value but do not affect current earnings.
Journal ArticleDOI
A resource-based perspective on information technology capability and firm performance: an empirical investigation
TL;DR: The concept of IT as an organizational capability is developed and empirically examining the association between IT capability and firm performance indicates that firms with high IT capability tend to outperform a control sample of firms on a variety of profit and cost-based performance measures.
Journal ArticleDOI
Review: information technology and organizational performance: an integrative model of it business value
TL;DR: A model of IT business value is developed based on the resource-based view of the firm that integrates the various strands of research into a single framework and provides a blueprint to guide future research and facilitate knowledge accumulation and creation concerning the organizational performance impacts of information technology.
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