The role of information technology in bridging the knowing-doing gap: an exploratory case study on knowledge application

2019 ◽  
Vol 23 (4) ◽  
pp. 705-741 ◽  
Author(s):  
Thilo Haamann ◽  
Dirk Basten

Purpose Organisations that systematically manage their knowledge based on processes of creating, storing, transferring and applying knowledge are likely to achieve both performance improvements and competitive advantages. However, companies often succeed in the first three processes only, while neglecting knowledge application. The phenomenon of employees not relying on existing knowledge when solving specific problems is referred to as knowing-doing gap. While the existence of this gap is well acknowledged, the purpose of this study is to advance the understanding how respective barriers of knowledge application can be overcome, in particular concerning the role of information technology (IT). Design/methodology/approach This study applies a case study design, thereby relying on various data sources, such as interviews, documents, field notes, observations and demonstrations. The analysis follows established guidelines for thematic analysis. Findings An understanding of knowledge application as a three-step process is derived. The set of knowledge application barriers, identified practices to overcome the barriers and yielded themes that explain the role of IT in bridging the knowing-doing gap are complemented. Research limitations/implications The role of IT in bridging the knowing-doing gap and contributing to the general understanding of the knowing-doing gap by also considering practices concerning the people and process dimensions is illuminated. While IT plays a central role in applying knowledge, successfully overcoming the knowing-doing gap requires organisational practices at the people and processes dimensions that are aligned with the IT. The set of barriers of knowledge application at the individual, group and organisational levels is complemented. Practical implications The practices to bridge the knowing-doing gap at the intersection of the people, processes and technology dimensions are identified. Specifically, the role of IT in overcoming barriers to knowledge application is explored. Originality/value This thematic analysis yields a theoretical explanation for knowledge application as a three-step process and suggests practices to bridge the knowing-doing gap for each step. Furthermore, four major themes that explain the role of IT for this process in depth are derived.

2019 ◽  
Vol 22 (4) ◽  
pp. 744-752
Author(s):  
Sisira Dharmasri Jayasekara ◽  
Iroshini Abeysekara

Purpose The purpose of this paper is to discuss the role of digital forensics in an evolving environment of cyber laws giving attention to Bay of Bengal Initiative for Multi-Sectoral Technical and Economic Cooperation (BIMSTEC) countries, comprising Bangladesh, India, Myanmar, Sri Lanka, Thailand, Nepal and Bhutan, in a dynamic global context. Design/methodology/approach This study uses a case study approach to discuss the digital forensics and cyber laws of BIMSTEC countries. The objective of the study was expected to be achieved by referring to decided cases in different jurisdictions. Cyber laws of BIMSTEC countries were studied for the purpose of this study. Findings The analysis revealed that BIMSTEC countries are required to amend legislation to support the growth of information technology. Most of the legislation are 10-15 years old and have not been amended to resolve issues on cyber jurisdictions. Research limitations/implications This study was limited to the members of the BIMSTEC. Originality/value This paper is an original work done by the authors who have discussed the issues of conducting investigations with respect to digital crimes in a rapidly changing environment of information technology and deficient legal frameworks.


2018 ◽  
Vol 1 (2) ◽  
pp. 157-171
Author(s):  
Dian Ekawati

The progress of the banking system cannot be separated from the role of information technology. In addition to facilitating the company's internal operations, technology tools also aim to facilitate service to bank customers. One side of Information Technology provides not a few benefits to improving services both public services and internal services. On the other hand Information Technology is used by people who are not responsible by committing acts that are against the law, which attacks various legal interests of the people, society, and the state. This study aims to get information about banking crimes that use the skimming method and about legal protection for customers who are victims of skimming crime. The research method is juridical normative, namely obtaining and combining and analyzing data obtained from books, articles and journals and related legislation. The results obtained are that crime skimming is an old mode of customer money burglary which is done by stealing customer data at the customer's ATM with skimmer techniques. Legal protection against customers who are harmed due to the crime of skimming can be carried out by criminal means, namely reporting to the police and the police's duty to arrest the perpetrators. Legal protection through civil law by way of the bank replacing the customer's money after clarifying the transaction against the customer's account


Author(s):  
Ulrika H. Westergren

This chapter is an attempt to build on and extend existing outsourcing research by focusing on the process of managing an outsourcing partnership. Furthermore, it considers the role of information technology and the importance of establishing interorganizational trust in order to provide a deeper understanding of the partnership outsourcing phenomenon. The outsourcing partnership in focus in this chapter is between Alpha Corp., a large minerals group, and RDC, its remote service provider. The chapter shows that Alpha Corp.’s strategy for creating, maintaining and evolving the partnership with RDC occurs in three different stages: black-boxing of technology, establishing interorganizational trust, and performance based contracting. Given the multiple roles information technology assumes in an outsourcing alliance, this chapter also shows that understanding and managing the role of IT is crucial in maintaining a successful partnership. In addition, given the documented importance of information technology in outsourcing partnerships, there is a need to include trust in technology as yet another dimension in establishing interorganizational trust.


2021 ◽  
Vol 6 (1) ◽  
pp. 57-66
Author(s):  
Debi Novalia ◽  
Hidayatul Kahfi ◽  
Rika Lidya

ABSTRACTThe aim of this research is to find out the role of information technology of PT Bangkit Berkah. in anticipating occurrences of accounting fraud by focusing on the adequacy of the application of IT Control with the COSO Internal Control Framework. The data used to support this research are primary data obtained from interviews and observations. This research is a descriptive qualitative research with the case study approach. The results of the study showed that information technology implemented by PT Bangkit Berkah. is capable of anticipating occurrences of accounting fraud through both general control and application control. This also supports the reduction of accounting fraud experienced by PT Bangkit Berkah. However, the information system is still unintegrated because the data backup procedure is manually conducted. This deficiency results in several risks and threats for the company in maintaining the principle of data security in risk management.Keywords: Information Technology, Fraud in Accounting, Internal Control Systems. АBSTRАKPenelitian ini bertujuan untuk mengetahui peran teknologi informasi PT Bangkit Berkah dalam mengantisipasi kecurangan akuntansi. Penelitian ini berfokus pada kecukupan penerapan teknologi informasi PT Bangkit Berkah dengan IT Control yang telah dipopulerkan oleh COSO. Data yang digunakan untuk mendukung penelitian ini adalah data primer hasil wawancara dan observasi. Penelitian ini mengikuti desain penelitian studi kasus dengan pendekatan kualitatif deskriptif. Hasil penelitian menunjukkan bahwa teknologi informasi yang diimplementasikan oleh PT Bangkit Berkah dapat mengantisipasi kecurangan akuntansi baik yang dilakukan melalui pengendalian umum (general control) maupun pengendalian aplikasi (application control). Hal tersebut telah mengurangi terjadinya fraud yang telah dialami oleh PT Bangkit Berkah. Namun sebagai kelemahan yang masih ada, PT Bangkit Berkah masih menggunakan sistem yang tidak terintegrasi dan penyimpanan data secara manual. Kekurangan ini menimbulkan beberapa risiko dan ancaman bagi perusahaan dalam mempertahankan prinsip keamanan data dalam manajemen ris


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