Linking foresight and sustainability: An integral approach

This paper looks at the growing confluence between sustainability thinking and futures thinking. Drawing on developments based on Integral Theory, it then looks at how an emerging Integral Sustainability (IS) promises to enhance theory and practice in the sustainability field. In particular, the paper looks at how IS makes sense of sustainability challenges from an ontological position based on perspectives in place of objects (and their systems). A framework is outlined for understanding how various sustainability perspectives are constructed. This framework is then used to analyse a range of general perspectives the authors have identified that relate to nuclear power as a response to climate change. The strength of the IS approach is considered in the context of ongoing debate in Australia over the appropriateness of developing a local nuclear power industry as a response to climate change.     

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.     

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.     

A further interpretation of the relational agency of information systems: A research note

This paper proposes a reinterpretation of the agency of information system (IS) as relational. It explores how the agency of IS has been articulated in the extant stream of accounting information system (AIS) research and explains how a relational view of agency can enhance our understanding of IS in its organizational context. This reinterpretation highlights the limitation of viewing IS as technology (technocentric view) with predefined functionality and predictable effects. Attention is also shifted away from an anthropocentric conceptualization of IS; where the technology is seen as a tool and agency is attributed only to humans. We argue in the paper that both the technocentric and anthropocentric views of IS limit what can be learned about the agency of IS. Drawing on actor-network theory (ANT), this study conceptualizes IS as a relational network and proposes a relational view of the agency of IS. This relational view suggests that the social and material entities that make up IS have no absolute essence when viewed in isolation; rather, their collective force defines the agency of IS. The implications of the relational view of agency for AIS research are also highlighted.     

How AIS can progress along with ontology research in IS

Recent years have witnessed a strong and growing interest in the computer science (CS) and information systems (IS) disciplines in applying and extending ontological principles to various CS/IS domains such as knowledge representation, natural language processing, conceptual modeling, and IS development. Similar interest and work have also been observed in accounting information systems (AIS) research. Though ontology research in AIS has enjoyed sustained interest and produced some significant results, there is relatively little incorporation of recent developments in CS/IS ontology research into AIS. This paper provides an overview of some leading areas of ontology research in CS/IS and AIS in an attempt to bridge this gap. The main objectives of this paper are to (1) introduce CS/IS ontology research, (2) highlight areas of future research in AIS where CS/IS ontology research developments can be used to address important and pressing issues, and (3) broaden an area of research where AIS can make unique contributions to distinguish itself.     

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.     

Futures research report card—quantity: A; quality: C; and impact: F

Futures research has at best only a slight influence on public and private sector decision-making. Bridging the wide gap between analysis and action means reexamining how we are looking and what we are looking at. The ability to deal with multiple, even conflicting, perspectives simultaneously and to focus on vital substantive problem areas should help. The traditional ‘rational actor’ approach must be augmented and balanced with organizational/societal and personal/individual perspectives. Priority attention should be placed on prevention of a nuclear holocaust, exploration of new social system alternatives, and probing of the next technological innovation cluster.     

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.     

Where do AIS researchers publish?

Recently, the Information Systems (IS) section of the AAA has been going through a period of introspection, asking such questions as: What is Accounting Information Systems (AIS) research? How productive are AIS researchers? What are the trends in AIS research? This paper continues this self-reflection by providing some preliminary information about who the IS section members are as a research community. Specifically, we look at where AIS researchers are publishing.     

How to rank computer projects

When it comes to deciding which project proposals should get the nod, top executives, information systems managers, and users often have conflicting views. None of these should make the choice alone, says this author. With the IS manager as coordinator, users and top executives can contribute to an eight-step process that will reconcile differing perspectives and permit an orderly ranking of projects. Such a structured approach helps managers to make a more effective use of IS resources because it includes other elements relative to the priority-setting process, rather than just those that are purely financial.     

Alternative management accounting research—whence and whither

This paper reviews alternative management accounting research in AOS from 1976 until 1999. We highlight seven different research perspectives that have flourished under this label: a non-rational design school; naturalistic research; the radical alternative; institutional theory; structuration theory; a Foucauldian approach; and a Latourian approach. It is contended that these different approaches have assumed an important role in raising a number of significant and interesting disciplinary insights. As a form of collective non-positivist enterprise, alternative management accounting research has demonstrated: the many different rationalities of management accounting practice; the variety of ways in which management accounting practice is enacted and given meaning; the potency of management accounting technologies; the unpredictable, non-linear and socially-embedded nature of management accounting change; and the ways in which management accounting practice is both constrained and enabled by the bodily habitudes of its exponents. In conclusion, we consider how alternative management accounting research may sustain its distinct contributions in the future.     

Operationalization of space/time perspectives of individuals—Theory and empirical results from Turkey

The overall aim of the research is to provide an evaluation of differences in time and space perspectives of individuals in Turkey in order to understand the different approaches, perspectives or priorities that they may bring to futures studies.An empirical study aimed to collect information about the varying differences in time and space perspectives among participant individuals (undergraduate and PhD students at Yeditepe University and managers at Siemens-Turkey) and any other possible factors affecting the participants’ choices. Two sets of statements are generated representing the time and space perspectives of participants using the modified constructs found in the literature such as “Time Strata”, “Space-Time Graph”, and “Different Time Frames and Activities”.Our sample population of 185 individuals indicated a time horizon of 4.8 years and space horizon of 530 km. Majority of the sample population is observed to be concerned with issues that affect only their close environment over a short time period of “next week”, along with their larger geographical area as the “city”. A few of the sample population indicated to have a global perspective on time and space that can further reach into the future.Literature suggesting different individuals having different perspectives on time and space, depending on culture, past experience and the nature of the problems are instrumentalized in our study by relating it to the foresight tools and methodologies. Such varying perspectives may explain individuals/managers’ time and space horizon in which they think and act/execute.Based on the analysis of space/time preference of participant individuals, policy makers will benefit from incorporating the diversity of time and space dimensions into their strategic thought and national policy roadmaps.This exploratory study is comprised of the assessment of differing definitions and approaches to the future via individuals’ space and time perspectives. It aims to contribute to foresight methodologies and approaches, as well as bringing a significant impact on the quality and success of the national foresight project results.     

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.     

Sustainability reporting: The role of “Search”, “Experience” and “Credence” information

Corporate sustainability reporting quality has been frequently criticised as being unbalanced, presenting an overly positive view or failing to address material issues. The purpose of this article is to provide a fresh explanation for poor quality sustainability reporting and to propose how quality issues may be addressed. The theoretical framework combines the legitimacy and accountability perspectives using Akerlof's (1970) Market for Lemons theory. Akerlof's approach is extended by differentiating between three types of information in sustainability reports namely search, experience and credence. The article concludes that the type of information must be considered when determining measures to improve report quality.     

Idiosyncratic skewness and cross-section of stock returns: Evidence from Taiwan

In this study, we examine whether idiosyncratic skewness (IS) affects the returns of the Taiwan stock market. We find that speculative retail investors prefer positive skewness in stocks that leads them to overprice these stocks. As a result, the IS, that reflects gambling, has a negative relation with future returns. Gambling preferences vary with time, mainly occur during recessions and down markets. Moreover, the negative IS-return relation exists only among firms with prior capital gains. We use a difference-in-difference (DID) framework to mitigate the endogeneity concern and find that this IS effect is more significant among stocks with lower arbitrage limits. The IS effect remains significant even after controlling for the IS risk factor. Overall, the IS effect cannot be explained by either arbitrage limits or risk exposure.     

中国巨灾保险研究：内容特征与理论视角

选取1999-2016年发表在CSSCI收录期刊的279篇相关文献,采用Zweifel和Eisen（2012）［1］教科书框架分析法对我国巨灾保险研究的内容特征和理论视角进行分析与评述。研究发现：巨灾保险研究日益得到学界重视,但是研究缺乏持续性,并且主要研究集中在国际经验比较和机制设计的论证,需求和供给等基础研究相对薄弱。现有研究从不同的理论视角讨论了巨灾保险,为我国巨灾保险制度建设提供了大量的理论支持,但也存在着盲点和有待深入研究的关键问题。     

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.     

当代会计研究方法:检讨和反思

自二十世纪九十年代起,中国会计理论研究中越来越重视实证方法,这可能与参照英美国家的实证会计研究趋势有关。但回顾西方国家几十年来的会计研究历史,却发现西方会计学者本身也有很多对实证研究方法的质疑。到了二十一世纪,西方会计研究界也尝试寻求超越实证研究方法的其它研究方法,比如人文诠释研究方法等。从西方国家近几十年的会计研究经验来看,是一个从规范性研究方法到实证研究方法,又从实证研究方法到人文诠释研究方法的过程。西方国家对会计研究方法不同观点反省的经验和教训,对中国也很有参考价值。     

A theoretical basis for public sector accrual accounting research: current state and perspectives

ABSTRACT

Public sector or government accounting has been the subject of many research endeavors. However, scholars have repeatedly criticized the lack of a consistent and well-defined theoretical basis for international research. So far, most researchers have drawn from various streams of theoretical perspectives with often unsatisfactory results. The goal of this paper is to put forward the International Public Sector Accounting Standards Board’s (IPSASB) Conceptual Framework as a point of reference for establishing a better-fitting theoretical basis for public sector accrual accounting research.