Design Science for Future AIS: Transferring Continuous Auditing Issues to a Gradual Methodology

2015 ◽  
pp. 311-326 ◽  
Author(s):  
Andreas Kiesow ◽  
Novica Zarvić ◽  
Oliver Thomas
Keyword(s):  
Design Science ◽  
Continuous Auditing

Continuous Auditing in einer Privatkundenbank

2011 ◽  
Author(s):  
Gert Eßer ◽  
Thomas Christoph Roth ◽  
Niels Vollrath
Keyword(s):  
Continuous Auditing

Design and Evaluation of a Continuous Data Level Auditing System

2014 ◽  
Vol 33 (4) ◽  
pp. 221-245 ◽  
Author(s):  
Alexander Kogan ◽  
Michael G. Alles ◽  
Miklos A. Vasarhelyi ◽  
Jia Wu
Keyword(s):  
Business Processes ◽  
Population Data ◽  
Daily Basis ◽  
Data Availability ◽  
Continuous Data ◽  
Continuous Auditing ◽  
Major Health ◽  
Analytical Monitoring ◽  
Data Level ◽  
Unique Capability

SUMMARY: This study develops a framework for a continuous data level auditing system and uses a large sample of procurement data from a major health care provider to simulate an implementation of this framework. In this framework, the first layer monitors compliance with deterministic business process rules and the second layer consists of analytical monitoring of business processes. A distinction is made between exceptions identified by the first layer and anomalies identified by the second one. The unique capability of continuous auditing to investigate (and possibly remediate) the identified anomalies in “pseudo-real time” (e.g., on a daily basis) is simulated and evaluated. Overall, evidence is provided that continuous auditing of complete population data can lead to superior results, but only when audit practices change to reflect the new reality of data availability. Data Availability: The data are proprietary. Please contact the authors for details.

scholarly journals A Meta-Analysis of Studies on Groupware for Collaborative Work Environments

Proceedings ◽  
2021 ◽  
Vol 74 (1) ◽  
pp. 9
Author(s):  
Birgul Kutlu ◽  
Yeliz Gunal Aggul ◽  
Idil Atasu ◽  
Zeynep Kaymaz
Keyword(s):  
Research Method ◽  
Design Science ◽  
Meta Analysis ◽  
Collaborative Work ◽  
Descriptive Analysis ◽  
Work Conditions ◽  
Work Environments ◽  
Academic Field ◽  
Time Space ◽  
Space Matrix

This meta-analysis examines the studies on groupware published between the years 2010 and 2020. Descriptive analysis was conducted to determine the distribution of studies in terms of publication year, time–space matrix category, targeted sectors, research methods, and the academic field of the journals that published these studies. Although groupware played a significant role in communication, collaboration, and coordination of users in various collaborative work conditions and sectors, the majority of studies focused on asynchronous and distributed collaborative work environments in the software engineering field, and the research method preferred was design science.

Design Science in Digital Innovation: A Literature Review

2020 ◽  
Author(s):  
Flávio Horita E.A. ◽  
Fabio Gomes Rocha ◽  
Layse Santos Souza ◽  
Gustavo R. Gonzales
Keyword(s):  
Literature Review ◽  
Design Science ◽  
Digital Innovation

scholarly journals Context-Aware Business Process Management

2021 ◽  
Author(s):  
Jan vom Brocke ◽  
Marie-Sophie Baier ◽  
Theresa Schmiedel ◽  
Katharina Stelzl ◽  
Maximilian Röglinger ◽  
...  
Keyword(s):  
Business Process ◽  
Process Design ◽  
Context Awareness ◽  
Business Process Management ◽  
Process Management ◽  
Design Science ◽  
Status Quo ◽  
Context Aware ◽  
The Status ◽  
Successful Business

AbstractContext awareness is essential for successful business process management (BPM). So far, research has covered relevant BPM context factors and context-aware process design, but little is known about how to assess and select BPM methods in a context-aware manner. As BPM methods are involved in all stages of the BPM lifecycle, it is key to apply appropriate methods to efficiently use organizational resources. Following the design science paradigm, the study at hand addresses this gap by developing and evaluating the Context-Aware BPM Method Assessment and Selection (CAMAS) Method. This method assists method engineers in assessing in which contexts their BPM methods can be applied and method users in selecting appropriate BPM methods for given contexts. The findings of this study call for more context awareness in BPM method design and for a stronger focus on explorative BPM. They also provide insights into the status quo of existing BPM methods.

scholarly journals Using Blockchain Technology to Foster Collaboration among Shippers and Carriers in the Trucking Industry: A Design Science Research Approach

Logistics ◽  
2021 ◽  
Vol 5 (2) ◽  
pp. 37
Author(s):  
Serkan Alacam ◽  
Asli Sencer
Keyword(s):  
Private Information ◽  
Design Science ◽  
Science Research ◽  
Trucking Industry ◽  
Research Approach ◽  
Blockchain Technology ◽  
Storage Solutions ◽  
Sustainability Problems ◽  
And Storage ◽  
Industry Professionals

In the global trucking industry, vertical collaboration between shippers and carriers is attained by intermediaries, called brokers. Brokers organize carriers for a shipper in accordance with its quality and price requirements, and support carriers to collaborate horizontally by sharing a large distribution order from a shipper. Brokers also act as trustees, preventing the passing of private information of any party to the others. Despite these benefits, intermediaries in the trucking industry are involved in several sustainability problems, including high costs, high levels of carbon emissions, high percentages of empty miles, low-capacity utilizations, and driver shortages. Several studies have acknowledged the importance of improving collaboration to address these problems. Obviously, the major concern of brokers is not collaboration, but rather to optimize their own gains. This paper investigates the potential of blockchain technology to improve collaboration in the trucking industry, by eliminating brokers while preserving their responsibilities as organizers and trustees. This paper extends the transportation control tower concept from the logistics literature, and presents a system architecture for its implementation through smart contracts on a blockchain network. In the proposed system, the scalability and privacy of trucking operations are ensured through integration with privacy-preserving off-chain computation and storage solutions (running outside of the blockchain). The potential of this design artifact for fostering collaboration in the trucking industry was evaluated by both blockchain technology experts and trucking industry professionals.

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