The effects of normalization on end-user query errors: An experimental evaluation

As a result of the shortage of professional programmers to extract timely information from databases, end-users are increasingly developing their own database queries. 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 used for decision making. This paper reports the results of an experiment that investigated the effect of normalization level on query errors. The results show that query errors vary with the normalization level of the database structure and confirm previous findings about query errors increasing with task complexity. End-users querying a first normal form data structure make fewer errors than end-users querying an unnormalized data structure or a third normal form data structure. Furthermore, end-users querying a third normal form data structure make fewer errors than end-users querying an unnormalized data structure.     

Cognitive style factors affecting database query performance

As end-user computing becomes more pervasive, an organization's success increasingly depends on the ability of end-users, usually in managerial positions, to extract appropriate data from both internal and external sources. Many of these data sources include or are derived from the organization's accounting information systems. Managerial end-users with different personal characteristics and approaches are likely to compose queries of differing levels of accuracy when searching the data contained within these accounting information systems.This research investigates how cognitive style elements of personality influence managerial end-user performance in database querying tasks. A laboratory experiment was conducted in which participants generated queries to retrieve information from an accounting information system to satisfy typical information requirements. The experiment investigated the influence of personality on the accuracy of queries of varying degrees of complexity. Relying on the Myers–Briggs personality instrument, results show that perceiving individuals (as opposed to judging individuals) who rely on intuition (as opposed to sensing) composed queries more accurately. As expected, query complexity and academic performance also explain the success of data extraction tasks.     

The turnover intentions of information systems auditors

The turnover rate of Information Systems auditors is an emerging problem for the profession. In his study of factors affecting resource allocations to Information Systems Audit departments, Lucy [Lucy, R.F. Factors affecting information systems audit resource allocation decisions. Thesis, The University of Texas, Arlington, 1998.] found that the average Information Systems (IS) auditor has four years of IS Audit experience. Dunmore [Dunmore D.B. Farewell to the information systems audit profession. Internal Auditor 1989; February:42–48.] argues that this high turnover of IS auditors will limit systems audit knowledge. Unlike prior research investigating turnover intentions of IS auditors, this study specifically includes factors that reflect the higher level needs of IS audit professionals. The need to satisfy personal and professional growth exerts a particularly strong influence on IS auditors' turnover intentions. Further, our study confirms that IS auditors' share similar characteristics to other IS professionals rather than with general accountants and auditors. Organizations wanting to retain their IS auditors should provide regular opportunities for their IS auditors to satisfy their personal growth needs.     

Influence of information systems on organizational results

In recent years, information systems (IS) comprise one of the main fields of study in business organization, caused by the need to identify their business value. Therefore, in this research and based on a theoretical review, a model is developed for the evaluation of the success of the IS for small and medium enterprises (SME) to determine the influence of the IS in the organizational results. To reach this goal, the Partial Least Squares (PLS) statistical technique was used through a survey made to 133 companies of Tamaulipas state, Mexico. The results obtained allow deducing that the companies that pay more attention on improving the quality of the system, of the information, and of the information systems, favor their organizational results. This work contributes to the literature on the measurement of the success of the IS in the context of a country with an emerging economy, particularly by allowing to identify in a broader manner the measurement of its effectiveness and its incidence in the business performance.     

Influencia de los sistemas de información en los resultados organizacionales

Over the last years, information systems (IS) have constituted the main focus of research in the business organization literature. This has created the need to identify their entrepreneurial value. The paper presents a theory-based model that was developed to assess the degree of IS success in SMEs. The aim of the proposed model is to determine the influence of IS on organizational performance. To achieve this aim, the Partial Least Square statistical technique is used to analyze data from 133 questionnaires administered to businesses across the state of Tamaulipas, Mexico. The results show that those enterprises that are more concerned with the improvement of the systems’ quality, information quality and the informatics service enhance the organizational outcomes. The present study contributes to the body of literature on the assessment of IS success in the context of an emerging country. In particular, the study provides a thorough assessment of the IS effectiveness and their impact on organizational performance.     

Enterprise Resource Planning Systems — Implications for Managers and Management

Enterprise resource planning systems have been adopted by many businesses, large and small, to take advantage of their typical features: information integration, business process perspective, transaction processing efficiency and instantaneous availability of information for decision support. The systems are expected to affect almost every aspect of business including structures, procedures, supervision, decision-making, performance and workloads, and the roles of functional and professional groups such as engineers, accountants, production and warehousing personnel and managers. This paper analyses the implications of enterprise resource planning systems for organisations in general and for managers and professionals in particular.     

Business risk perspectives on information systems outsourcing

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 explicitly 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.     

Matching electronic communication media and audit tasks

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 of 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, there is 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.     

现代商业银行核心竞争力的结构性解释

本文在若干假设基础上,用"圈状"理论方法对现代商业银行核心竞争力进行结构性解释:第一圈为人才和组织结构竞争力,突出领军者和战略管理的核心作用;第二圈为资本、风险和技术结构竞争力,揭示经营资源开发利用的核心价值;第三圈为业务结构竞争力,阐述提高市场竞争力的核心策略."三圈六元素"是个互相依存并进行信息交流的统一整体,按一定次序排列、组合,并互相影响和转换,形成一种独特的、不易模仿的能级和张力,转化为市场竞争优势和可持续发展能力.第一、二圈的所有结构竞争力元素围绕业务结构竞争力,提供决策、人才、信息、技术等多方面支撑.     

An empirical examination of the influence of organizational constraints on information systems development

This study examined the influence of organizational constraints on information systems (IS) development. Given its complexities and difficulties, IS development within an organization sometimes occurs in a restrained manner that may or may not be advantageous. This study examined the overall impact of organizational constraints on IS success and tested (using a different methodology) a model developed in a prior study. That model contained indirect indicators of the aggregate impact of organizational constraints. Measures for those indicators were developed through an iterative process that concluded with a confirmatory factor analysis (CFA). The model was then tested with these developed measures. The conclusions of this research relate to the potential success of IS development within alternative environments and to the need for consideration of organizational constraints in IS development research.     

Do section 404 disclosures affect investors' perceptions of information systems reliability and stock price predictions?

This paper examines the impact of Sarbanes–Oxley Act (2002) Section 404 disclosures regarding internal controls over financial reporting on investors' information systems (IS) reliability assessments and stock price predictions. Prior research shows that Section 404 disclosures signal differences in the quality of company financial information. However, research on how Section 404 disclosures impact financial markets shows mixed results. In order for Section 404 information to affect stock prices, users must access that information, assess its implications, and incorporate those implications into their decision processes. We investigate the stages of this process through an experiment using a 10-K filing adapted from an actual company, utilizing process-tracing software to record information access. Two versions of the case were used to manipulate the type of Section 404 opinion, noting effective or ineffective control systems. Results show that professional investors are more likely to access Section 404 information than nonprofessionals. Also, our findings imply that professional investors have a lower baseline expectation of reliability that increases on learning of effective controls, while nonprofessionals have a higher baseline expectation of reliability that declines on learning of ineffective controls. While IS reliability is positively associated with nonprofessionals' stock price predictions, there is no such association for professionals. These findings help explain the mixed results in past archival studies. Prior results on market response to Section 404 information may be due in part to failure to access Section 404 reports, and to the low weighting placed on IS reliability by financial professionals.     

Strategic IS planning practise in Croatia: Organizational and managerial challenges

In recent years, the role of information technology has grown in importance. Thus, strategic IS planning is evolving into a key part of a company's strategic business plan. This paper presents the results of a survey on the strategic IS planning practices of Croatian companies. The results of the survey are compared with similar surveys in 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 findings indicate that the source of this problem comes from lack of knowledge and interest in IT from top management structures of Croatian 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.     

An organizational contingencies view of accounting and information systems implementation

Most research on accounting and information systems (A&IS) development and implementation has focused on the individual and small group level phenomena which impact implementation success. While some researchers have considered organizational level variables, no consistent relationships between these variables and A&IS implementation success have yet emerged. To a great extent, this is due to an atheoretical research approach coupled with an undifferentiated view of A&IS.This paper develops a typology of A&IS types based on the nature of the task supported by the system. Theory and the results of research in the organization design area are drawn upon to develop propositions about the differential impacts of eight organizational characteristics on the implementation of different A&IS types. These propositions form an organizational level framework for analyzing A&IS implementation. The propositions can serve as testable hypotheses for future research efforts.     

Designing and Implementing an Information System for the Dental Office of Branckowitz & Young

This case provides students with the opportunity to create a functional information system (IS) for a service company. The case facilitates a guided hands‐on experience where students learn to analyze a business entity in the context of its environment; recognize what business processes comprise an entity's value chain; and develop, document, and implement a tailor‐made IS to support the entity's operation. In order to keep the amount of development realistic and the system transparent for students, the case focuses on a small service company: a dental office. The case uses a resource—events—agents (REA) analytical framework for modeling and Microsoft Access for IS implementation. The case is structured modularly, enabling instructors to either explain material or demonstrate analysis/development of a segment of an IS in class and then challenge the students to complete the module's development following the instructor's example. Instructors have the flexibility to give students fewer (or additional) directions in developing the information system, depending on the students' backgrounds and abilities. Instructors also have a choice to limit the scope of the development and implementation to any number of four business processes.     

解读企业信息需求——基于机构投资者的信息需求探索

这是一项关于新的信息环境和制度背景下 ,企业信息的关键使用者———机构投资者信息需求的最新研究。本研究对中国机构投资者使用公司报告的主要目的、投资决策模式、信息需求的影响因素、信息需求偏好以及他们对公司报告质量的评价等进行了全面调查。研究表明 :目前中国机构投资者的投资理念与其投资决策模式尚未能够有效耦合 ;因特网已成为机构投资者获取更为广泛丰富的公司信息的最主要的渠道 ,但是 ,公司网站披露信息的质量存在缺陷 ;在法定年报中 ,财务信息仍是机构投资者关注的重点 ;机构投资者对简明财务信息有明显偏好 ,对“年报补丁”非常反感 ;目前的财务报告并不存在明显信息冗余 ,相反 ,存在披露不足 ,机构投资者的信息需求与公司报告实务之间仍存在巨大期望差距。本文对调查结果进行了系统分析 ,并提出相应的政策建议。     

Defining the proposed factors for small business online banking: Interviewing the IT professionals

Small business customers that use electronic services are potentially more profitable than those who do not. ¹ For banking and financial institutions, understanding small business customers' online behaviours and preferences will be one of the key drivers to successfully reach this segment efficiently and economically. Following a proven construct development methodology, this preliminary study completes the first steps by conducting interviews with information technology professionals. These information technology professionals were directly involved in the support of websites operated by several large banking organisations located in the southeastern United States. The information gathered from the subject group provides a foundation for the discussions as to how those organisations support, or fail to support, the delivery of electronic banking to small businesses, factors are proposed to define the construct of what constitutes successful small business online banking relationships.     

A pilot study of venture capital investment appraisal in Australia

Illiquidity, volatile returns and lack of information are sources of the high risk that characterise the investments made by venture capitalists (VCs). Despite the importance of such investments in the contemporary business and technological environment, and the associated risk-related difficulties, little Australian research has been conducted into the decision-making processes of VCs. This study investigates both the investment process and some of the strategies used by VCs for reducing selected risks. The specific source of risk examined is information asymmetry, which is caused by lack of information on the part of the VCs, and which can lead to the added risks of adverse selection and moral hazard. Four Australian VC firms were surveyed using a comprehensive open-ended questionnaire. A manual content analysis was employed to analyse the questionnaire responses. Consistent with prior research, the Australian VCs sampled are found to employ Berger and Udell' three steps of investment: selection, contracting and monitoring. Furthermore, the semi-formal selection step of the investment process is found to consist of three distinct stages: deal sourcing, screening and evaluation. A number of techniques are used to minimise the risks of information asymmetry during the screening and evaluation stages, as well as during the later steps of contracting and monitorin.     

The relationship between internal audit and information security: An exploratory investigation

The internal audit and information security functions should work together synergistically: the information security staff designs, implements, and operates various procedures and technologies to protect the organization's information resources, and internal audit provides periodic feedback concerning effectiveness of those activities along with suggestions for improvement. Anecdotal reports in the professional literature, however, suggest that the two functions do not always have a harmonious relationship. This paper presents the first stage of a research program designed to investigate the nature of the relationship between the information security and internal audit functions. It reports the results of a series of semi-structured interviews with both internal auditors and information systems professionals. We develop an exploratory model of the factors that influence the nature of the relationship between the internal audit and information security functions, describe the potential benefits organizations can derive from that relationship, and present propositions to guide future research.     

证券分析师预测偏差研究述评

证券分析师的预测是否可以准确地代表市场预期,进而提高市场效率,一直以来都是投资者关注的重点和学术界讨论的热点。现有研究发现,动机驱动和认知偏差等多方面因素可能导致证券分析师的有偏预测。本文从证券分析师预测偏差内涵及其测度差异的界定,导致偏差的动因以及预测偏差对信息有效性的影响等方面对预测偏差的研究脉络和研究进展进行梳理和评述,同时提出了未来的研究方向。