The enactment of risk categories: The role of information systems in organizing and re-organizing risk management practices in the energy industry

2009 ◽  
Vol 14 (2) ◽  
pp. 125-141 ◽  
Author(s):  
Susan Scott ◽  
Nicholas Perry
Keyword(s):  
Risk Management ◽  
Information Systems ◽  
Management Practices ◽  
Energy Industry ◽  
Role Of Information ◽  
Risk Categories

Determinants of voluntary formation of risk management committees

2014 ◽  
Vol 29 (7) ◽  
pp. 649-671 ◽  
Author(s):  
Nkoko Blessy Sekome ◽  
Tesfaye Taddesse Lemma
Keyword(s):  
South Africa ◽  
Risk Management ◽  
Corporate Governance ◽  
Management Practices ◽  
Emerging Economy ◽  
Board Structure ◽  
Content Type ◽  
Listed Firms ◽  
Practical Implications

Purpose – The aim of this paper is to examine the nexus between firm-specific attributes and a company’s decision to setup a separate risk management committee (RMC) as a sub-committee of the board within the context of an emerging economy, South Africa. Design/methodology/approach – The authors analyse data extracted from audited annual financial reports of 181 non-financial firms listed on the Johannesburg Securities Exchange (JSE) by using logistic regression technique. Findings – The results show a strong positive relationship between the existence of a separate RMC and board independence, board size, firm size and industry type. However, the authors fail to find support for the hypotheses that independent board chairman, auditor reputation, reporting risk and financial leverage have an influence on a firm’s decision to establish RMC as a separately standing committee in the board structure. The findings signify the role of costs associated with information asymmetry, agency, upkeep of a standalone RMC, damage to the reputation of directors and industry-specific idiosyncrasies on a firm’s decision to form a separate RMC. Research limitations/implications – As in most empirical studies, this study focuses on listed firms. Nonetheless, future studies that focus on non-listed firms could add additional insights to the literature. Investigating the role of firm-specific governance attributes other than those considered in the present study (e.g. gender of directors, ownership structure, etc.) could further enhance the understanding of antecedents of risk-management practices. Practical implications – The findings have practical implications for the investment community in assessing the quality of risk management practices of companies listed on the JSE. Furthermore, the results provide insights that are potentially useful to the King Committee and other corporate governance regulators in South Africa in their effort to improve corporate governance practices. Originality/value – The present study focuses on firms drawn from an emerging economy which has profound economic, institutional, political and cultural differences compared to advanced economies, which have received a disproportionately higher share of attention in prior studies. Thus, the study contributes additional insights to the literature on corporate risk management from the perspective of an emerging economy.

Peran Sistem Informasi dalam Modernisasi Perpajakan di Indonesia

2009 ◽  
Vol 4 (2) ◽  
pp. 119
Author(s):  
Wirawan E.I. Radianto
Keyword(s):  
Information Systems ◽  
Data Collection ◽  
Empirical Study ◽  
Research Result ◽  
Directorate General ◽  
Role Of Information

The escalating role of tac in supporting the natianal development compels the Directorate General for Taxation to apply strategies to increase the income from tax. One of those strategies is moderniztng the tmation in order ta ea$ethe tmpqters in payW the tm. Tm rnodernization aims ot improving tm services which ends up in increa.sing the obedience of the tffipmyers.  One of the ffirts employed by the Directorate Generalfor Taxation is escalating the role of information systems in order to fulfill the taxationobedience. Some of those infonnation systems are e-registration, e-SPT, and epment. This pryer discusses the wealmesses of each of these systems based. on the data collection and data analysisfrornvarious resowces.  This paper explains the result of an empirical study into how information systems of taxation influenced the obedience of the taxpayers. The research was carried out in the province of Yogtakana, which covered Bantul, Sleman, and Yogtakarta municipalities. The respondents were those taxpayers of manufactures, trade, and seryice aree$. The research result shows that tax modernization, which included e-registration, e-SPT, and e-poyment, influerced the rate of taxpqlers' obedience. The tmpayers, who used the onlinefacilities,felt positive benefi* when they,were doing their duty in paying taxes.Kqwords: tm modemization, e-SPT, e-registration, e-payrnent, informationsystem, obediencePEIIDAHT

Information Systems for the Management of the Organizations

2018 ◽  
pp. 96-116
Author(s):  
José Rascão
Keyword(s):  
Decision Making ◽  
Information Systems ◽  
Information Management ◽  
Global Economy ◽  
Business Management ◽  
Key Concepts ◽  
Relationship Of ◽  
The Relationship ◽  
Role Of Information

This chapter investigates the key concepts of information systems, as well as the role of information in the information management activities, in terms of supporting decision making by different organizations' managers in the literature of information sciences and business sciences. The information has become, in the global economy, a source of value for organizations, assuming a key role in contributing to the development of the performance of the same. The relationship of information management with business management helps the process of decision making.

Motivations and Trends for IT/IS Adoption

2010 ◽  
pp. 1639-1656
Author(s):  
João Varajão ◽  
Antonio Trigo ◽  
João Barroso
Keyword(s):  
Information Systems ◽  
Enterprise Resource Planning ◽  
Information Technologies ◽  
Resource Planning ◽  
Chief Information Officers ◽  
Enterprise Resource Planning Systems ◽  
Strategic Support ◽  
Near Future ◽  
Role Of Information

Over the past few decades, information systems and technologies have taken on a wide variety of roles within organizations, ranging from operational support to the strategic support of the company. Therefore, there have been significant changes in the motives for their adoption that are vital to understand to guarantee that investment is properly managed. With the purpose of identifying and characterizing the motivations currently behind the adoption of information technologies in large Portuguese companies, which systems the companies have been implementing, in which systems they intend to invest in short-term, and what is the current role of information technology within the organization, we carried out a study with the participation of several chief information officers. The findings of this study reveal that the reasons for adoption and the role that information systems and technologies play is evolving in Portuguese companies and that the adoption of certain types of systems like Enterprise Resource Planning systems is now consolidated, whereas the adoption of other systems like Business Intelligence systems should increase significantly in the near future.

The Value of Information Systems to Small and Medium-Sized Enterprises

2011 ◽  
pp. 1639-1666 ◽  
Author(s):  
Susan J. Winter ◽  
Connie Marie Gaglio ◽  
Hari K. Rajagopalan
Keyword(s):  
Information Systems ◽  
Theory And Practice ◽  
Information And Communications Technology ◽  
Purchase Decisions ◽  
Communications Technology ◽  
Structured Interviews ◽  
The Relationship ◽  
Role Of Information ◽  
Customers Perspective

Small and medium-sized enterprises (SMEs) face more serious challenges to their survival than do larger firms. To succeed, SMEs must establish and maintain credibility in the marketplace to attract the resources required for survival. Most co-opt legitimacy by mimicking the cues that signal credibility to convince potential stakeholders that something stands behind their promises. This research examines the role of information and communications technology (ICT) in legitimacy-building from the perspective of both SME founders and customers. In-depth, semi-structured interviews were conducted in a variety of industries to determine whether the ICT-related legitimacy schema from the customers’ perspective differs substantially from that of firm founders. Results indicate that customers compare the ICT information provided in SME’s sales pitches to pre-existing ICT expectations about the nature of desirable sales transactions. We describe the relationship between violations of ICT expectations, legitimacy, and purchase decisions. Implications for theory and practice are discussed.

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