Exploring information technology success of Augmented Reality Retail Applications in retail food chain

Augmented reality retail applications (ARRAs) have emerged as rapidly developing innovative and futuristic retail innovation used in both physical store and online shops to improve the retail settings and customer experience. So, the objective of this research was to identify predictors of user benefits of ARRA in the retail food chain. By integrating the theory of information system success model, this study proposes a model to investigate the mediating effect of two values: (1) user satisfaction and (2) user continuance intention between quality perspective as explanatory variables (system, service, and information quality) and user benefits as the outcome variable. Both the mediating factors are found positively playing mediating roles among all proposed relationships. This paper provides valuable course of action for retailers and marketers on assessing customers satisfaction and using ARRA to create marketing strategies effectively.     

如何按照2008版IS09001标准对QMS进行换版

IS09001：2008标准已于2008年11月15日正式发布,各认证企业均面临将原来符合IS09001：2000标准的质量管理体系,通过修订升级为符合IS09001：2008标准的质量管理体系,在这个过程中到底应该如何应对,是企业面临的紧迫而又无法回避的问题。     

我国会计师事务所执业质量体系的构建及应用

新审计准则的核心理念是风险控制,核心程序是重大错报风险的识别、评估和应对,但其宗旨是审计质量的提升.IS09000族2000版适宜于服务业产品质量的提升.本文基于ISO9000:2000产品质量控制原则,探计了我国会计师事务所执业质量体系的构建模式.     

关于IS-LM模型如何影响财政政策效果的深层研究

利率决定理论经历了古典利率理论、凯恩斯利率理论和IS-LM利率模型的演变发展过程。宏观经济政策在IS-LM模型分析的基础上,关于财政政策如何影响一国国民收入的传导机制过程中,中间涉及到利率变动的分析,但对利率变动阐述得比较含糊。本文分析一国实行财政政策后,利率变动是如何影响财政政策效果的。     

Habits in organizational contexts: Information systems routines,cues, and rewards

The objective of the present paper is to identify and develop a framework of IS habits that individuals tend to develop in organizational contexts. Based on Duhigg's (2012) framework of habit, the paper develops a new conceptualization of IS habit as a cue–routine–reward loop. The key difference between the proposed conceptualization and those that have been used in past research is its consideration of rewards as an essential element of habit. Based on the results of an exploratory study, the proposed framework of habits incorporates several categories of IS routines, cues, and rewards, as well as five propositions that explain how individual usage behaviours develop into IS habits. The paper's findings are also likely to help improve employee task performances.     

The impact of the input level of information system audit on the audit quality: Korean evidence

In response to the increasingly sophisticated corporate information system environment in producing accounting data, audit firms are undertaking information system (IS) audit in addition to conventional auditing. This study focuses on examining the impact of input level of IS audit on audit quality. We collected data on IS audit hours, a unique reporting requirement for Korean listed-firms as disclosed in the External Audit Implementation Details beginning in 2014. Simultaneously, we used the amount of discretionary accruals and measure of conservatism, C_Score as the proxies of the audit quality. By empirically examining a sample set that includes 2,370 corporate-year observations from the Korea Composite Stock Price Index (2014–2018), we found that IS audit hours and IS audit personnel had a statistically significant negative correlation when estimating with amount of discretionary accruals using the model of Kothari et al. (2005) and positive correlation with C_Score. Even when the group was divided into Big 4 and non-BIG 4, these results were apparent in firm samples that were audited by Big 4 audit firms, whereas those audited by non-Big 4 firms did not show these results. Taken together, the following conclusion can be derived. Audit quality has improved through conducting IS audit in response to new types of audit risks that have emerged because of the use of information technology in corporations. Significantly, this study analyzes empirically the effect that the effort of IS auditing has on improving audit quality by using a unique reporting requirement for Korean-listed firms. The study confirms that an appropriate level of IS audit input can improve audit quality. In addition, it is meaningful that IS audit practice is following the risk-based approach of the Clarified International Standards on Auditing (ISA).     

信息系统创造持续竞争优势——IS能力和IS与业务匹配的动态演化

针对信息系统(IS)如何创造持续竞争优势问题,本文提出了IS能力和IS与业务匹配的动态演化框架。以Z公司近二十年IS的发展为纵向案例研究对象,系统地研究IS创造持续竞争优势的过程与特征,解释了IS创造持续竞争优势的关键因素在于能力与业务匹配的动态演化,并归纳了基于能力与业务匹配动态演化的IS创造持续竞争优势的理论模型,以及IS创造持续竞争优势的能力与业务匹配动态演化三层次过程模型。本文探讨的Z公司IS创造持续竞争优势的理论与过程模型对中国企业借助信息系统提升企业竞争力、构筑持续竞争优势提供了重要的参考价值和指导意义。     

Clustering-based urbanisation to improve enterprise information systems agility

Enterprises are daily facing pressures to demonstrate their ability to adapt quickly to the unpredictable changes of their dynamic in terms of technology, social, legislative, competitiveness and globalisation. Thus, to ensure its place in this hard context, enterprise must always be agile and must ensure its sustainability by a continuous improvement of its information system (IS). Therefore, the agility of enterprise information systems (EISs) can be considered today as a primary objective of any enterprise. One way of achieving this objective is by the urbanisation of the EIS in the context of continuous improvement to make it a real asset servicing enterprise strategy. This paper investigates the benefits of EISs urbanisation based on clustering techniques as a driver for agility production and/or improvement to help managers and IT management departments to improve continuously the performance of the enterprise and make appropriate decisions in the scope of the enterprise objectives and strategy. This approach is applied to the urbanisation of a tour operator EIS.     

‘SMART GOODS’ AND MOBILE RFID A CASE WITH INNOVATION FROM VOLVO

This paper presents a case from Volvo that explores an innovative RFID solution that leverages the exiting infrastructures of mobile usage. ‘Smart goods’ is used to explain features applied through Radio Frequency IDentification, utilization of cellular networks (GSM/GPRS) and web technology together with collaboration among supply chain actors. This has reduced traditional barriers of entry. An empirical case provides the basis for evaluation from the perspectives of operational reliability, usability and productivity.