scholarly journals O processo de institucionalização do XBRL no Brasil: um estudo utilizando o modelo organizing vision (ov)

Author(s):  
Mauricio Taufic Guaiana
Keyword(s):  
1997 ◽  
Vol 8 (5) ◽  
pp. 458-474 ◽  
Author(s):  
E. Burton Swanson ◽  
Neil C. Ramiller

2012 ◽  
pp. 1261-1292
Author(s):  
Nixon Muganda Ochara

To address the shortcomings of this artifact concept, the chapter further presents literature and insights from prior analyses to underpin a nomadic e-particpation framework for realizing effective e-particpation. The framework is clustered around two major layers of building Mobile Communities: building local networks of governance and building flexible networks. The emphasis in the proposed framework is that the current conceptualization of e-government stifles e-particpation, which therefore limits greater online public participation and deliberations on public policy issues.


Author(s):  
Antonios Kaniadakis

Mortgage securitization markets emerged as an extension of the primary mortgage lending markets. This created the need for standardization of information across these two contexts that would enable a collective and universal understanding of credit risk and its management. The securitization industry, however, instead of developing standardization management strategies that would support this vision, it rather chose to implement an organizing vision that was centered around operational efficiency and profit-making supported by a focus on functional specialization. The outcome was the fragmentation of the securitization supply chain via vertical disintegration, which undermined the unity of the risk analysis process. This chapter argues that the effects of technological standardization on innovation in the mortgage industry should be explored beyond a narrow focus on efficiency and profit in relation to an individual organization's business strategy; but rather within an extended scope that includes broader social and policy contexts that guide innovation.


Author(s):  
Rajiv Kishore

A new breed of IT service providers, termed Application Service Providers (ASPs), has emerged during the last several years. While the ASP paradigm is opening new options for strategic governance of organizational IT infrastructures, implementation of this model is fraught with several uncertainties. This chapter describes a particular type of uncertainty, termed the “know-what” uncertainty, that firms generally face as they implement any techno-organizational innovation, and discusses some specific know-what uncertainties associated with the client adoption of the ASP paradigm. The chapter then discusses the role that participation and trust (in the ASP organizing vision) play in mitigating the client-side know-what uncertainties during the course of adoption and implementation of this new IT governance model. The chapter also provides some recommendations for clients and vendors for making this new IT services paradigm a successful reality.


Author(s):  
Kathryn Aten

Virtual work has become critical to competing in the global information economy for many organizations. Successfully working through technology across time and space, especially on collaborative tasks, however, remains challenging. Virtual work can lead to feelings of isolation, communication and coordination difficulties, and decreased innovation. Researchers attribute many of these challenges to a lack of common ground. Virtual worlds, one type of virtualization technology, offer a potentially promising solution. Despite initial interest, organizational adoption of virtual worlds has been slower than researchers and proponents expected. The challenges of virtual work, however, remain, and research has identified virtual world technology affordances that can support virtual collaboration. Virtual world features such as multi-user voice and chat, persistence, avatars, and three-dimensional environment afford, in particular, social actions associated with successful collaboration. This suggests that the greatest value virtual worlds may offer to organizations is their potential to support virtual collaboration. Organizational scholars increasingly use a technology affordance lens to examine how features of malleable communication technologies influence organizational behavior and outcomes. Technology affordances represent possibilities of action enabled by technology features or combinations of features. Particularly relevant to virtual world technology are social affordances—affordances of social mediating technologies that support users’ social and psychological needs. To be useful to organizations, there must be a match between virtual world technology affordances, organizational practices, and a technology frame or organizing vision. Recent studies suggest a growing appreciation of the influence of physical organizational spaces on individual and organizational outcomes and increasing awareness of the need for virtual intelligence in individuals. This appreciation provides a possible basis for an emerging organizing vision that, along with recent technology developments and societal comfort with virtual environments, may support wider organizational adoption of virtual worlds and other virtualization technologies.


Author(s):  
Matthew Guah

The nature of healthcare provision has changed dramatically and irreversibly over the past two decades. The focus has shifted from inward-looking supervision of medical care with substantial protection and defensive attitude to globally oriented, patient-centric facilitation of medical care and preventive services. Information technologies are increasingly playing a key role in reforming healthcare globally. How much of this reform addresses the primary goal of healthcare institutions? This chapter questions current expectations that information technology could bring benefits to healthcare sector—for which governments around the world are mandating and increasing investment in IT initiatives. There has been a remarkable expansion of information technology capabilities resulting in many ambitious IT projects in various healthcare institutions. The most sophisticated ones seem to concentrate on relatively simple coordination, resource allocation and documentation aspects of healthcare delivery process. There is little emphasis on the management of treatment process or optimization of resource use because definitive models do not exist for patient treatment processes. The major question being presented for open discussion here is whether these IT projects coincide with the primary goals of healthcare organizations. Is there an overall vision for IT in healthcare? If so, what is it? How does such vision contribute to the primary objectives of healthcare? Finding answers to these questions increases our understanding of current IT initiatives and considers the implications of the organizing vision for further development and diffusion of healthcare IS.


Author(s):  
John L. Reardon

Actual adoption and usage rates of healthcare Information Technology (HIT) in general and electronic medical records (EMR) in particular are well below expectations, even though both show potential to help solve some of the more pressing problems plaguing the U.S. healthcare system. This research explores the role that a community-wide organizing vision (OV) (Ramiller & Swanson, 2003) plays in shaping independent physician practices’ perceptions of EMR technology, and hence, their interest in adopting and using the technology. This chapter reports on an OV for EMRs by analyzing data collected using a mail survey of independent physician practices and uses factor analysis to examine structural properties and content of the OV among the practices sampled. Contributions to theory include exploring the applicability of Ramiller and Swanson’s (Ramiller & Swanson, 2003; Swanson & Ramiller, 2004, 1997) OV on HIT innovations in healthcare research. Contributions to practice include empowering HIT decision makers with a model for addressing the introduction of a technology innovation (EMR) into an independent physician practice.


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