Audit Data Analytics Research—An Application of Design Science Methodology

2019 ◽  
Vol 33 (3) ◽  
pp. 69-73 ◽  
Author(s):  
Alexander Kogan ◽  
Brian W. Mayhew ◽  
Miklos A. Vasarhelyi
Keyword(s):  
Social Sciences ◽  
Data Analytics ◽  
Business Processes ◽  
Design Science ◽  
Science Research ◽  
Sampling Techniques ◽  
Recent Advances ◽  
Audit Data ◽  
Science Methodology ◽  
Audit Sampling

SYNOPSIS This introduction to Audit Data Analytics Research overviews the forum's five articles that showcase recent advances in audit data analytics technology and methodology. The articles are discussed through the prism of design science research that originates in engineering and computer science. In contrast with natural and social sciences that aim to develop and test theories about the world, the objective of design science is to create new artifacts that are useful for solving important practical problems. In audit research, design science methodology was originally used implicitly in early studies devoted to developing and evaluating audit analytical procedures and audit sampling techniques. The recent advances in information technology necessitate renewed attention to this research methodology especially given the profound changes in accounting, auditing, and business processes currently underway.

scholarly journals AUDIT DATA ANALYTICS DENGAN MS-EXCEL: USE CASE PEMERIKSAAN PAJAK

2021 ◽  
Vol 5 (1) ◽  
Author(s):  
Febrian Febrian
Keyword(s):  
Data Analytics ◽  
Design Science ◽  
Science Research ◽  
Design Science Research ◽  
Use Case ◽  
Audit Data

Dalam pemeriksaan pajak , kegiatan utama yang dilaksanakan adalah  pengujian bukti. Pengujian bukti ini dilakukan dengan melakukan pengolahan data yang diterima dari  Wajib Pajak. Isu yang berkembang adalah data yang diolah dari Wajib Pajak tidak hanya berupa data dalam bentuk fisik, akan tetapi  juga berupa data elektronik seperti pembukuan general ledger (buku besar). Proses pengolahan data elektronik ini menjadi sangat penting pada masa  sekarang. Disiplin ilmu pemeriksaan pun ikut berkembang dengan adanya istilah Audit Data Analytics yang merupakan bagian dari Teknik Audit Berbantuan Komputer untuk melakukan pengolahan data elektronik tersebut. Penelitian  ini menggunakan metode design  science research mengajukan  temuan  artefak  yang  berkaitan  dengan  model  dan  instantiasi  (instantiation) MS-Excel untuk implementasi ADA. Hasil penelitian ini diharapkan dapat menjadi tambahan referensi dalam pemeriksaan pajak berupa artefak dalam bentuk instantiasi penggunaan MS-Excel untuk melakukan data analytics dengan sumber dari  general ledger wajib pajak.  

scholarly journals Providing Targeted Digital Signage: Possible Solutions

2019 ◽  
Vol 18 (4) ◽  
pp. 831-857
Author(s):  
Kurt Sandkuhl ◽  
Alexander Smirnov ◽  
Nikolay Shilov
Keyword(s):  
Business Processes ◽  
Design Science ◽  
Science Research ◽  
Information Delivery ◽  
Point Of View ◽  
User Identification ◽  
Wide Audience ◽  
Digital Signage ◽  
Public Areas ◽  
Common Interests

Presenting information to a wide audience through digital signage has now become a very popular way in both public areas (shopping centers, exhibitions) and areas accessible by limited groups of people (condominiums, office buildings). This method of information delivery can be used both for advertising and for non-commercial information. Although targeted information delivery to one person (for example, banner ads on web pages) is already very well developed, the design of digital signage systems that provide targeted information has not been paid enough attention. The paper proposes an approach to providing information through targeted digital signage. The research method used in this work is based on the design science research (DSR) approach. This is an approach to problem solving, motivated and initiated by a specific business problem and trying to solve this problem by creating and verifying information technology artifacts, such as prototypes, models, methods, or architectures. Based on this method, the problem was refined, in particular, from the point of view of the housing industry, which led to the development of a new solution to support business processes of stakeholder groups in the industry. Verification of the draft decision showed that additional technological solutions are needed, such as user identification support, search for common preferences for a group of users, ensuring confidentiality of interests and preferences of individual users. The paper also proposes technologies for user identification and finding common interests and preferences.

Dynamic product line for Business Process Management

2015 ◽  
Vol 21 (6) ◽  
pp. 1224-1256 ◽  
Author(s):  
Roberto dos Santos Rocha ◽  
Marcelo Fantinato ◽  
Lucinéia Heloisa Thom ◽  
Marcelo Medeiros Eler
Keyword(s):  
Business Process ◽  
Business Process Management ◽  
Process Management ◽  
Business Processes ◽  
Design Science ◽  
Science Research ◽  
Integrated Approach ◽  
Product Line ◽  
Content Type ◽  
Dynamic Techniques

Purpose – The purpose of this paper is to present the proposal of a Product Line (PL)-based approach for Business Process Management (BPM) projects that cover the entire BPM lifecycle and proposes integrating it with dynamic techniques still not used together. Design/methodology/approach – The authors carried out this work using the design science research methodology. The authors assessed the proposed approach using a classification procedure created through a series of specific attributes, which enables a comparison of the proposed integrated approach with related works selected from a systematic literature review. Findings – The comparative assessment has shown that the proposed approach presents the most comprehensive solution than any other similar one suggested for the same purpose, mainly in terms of the coverage of the entire BPM lifecycle and dynamic techniques. Research limitations/implications – Due to the high-level conceptual nature of the proposed approach, the authors could not evaluate it also in terms of some controlled experiment or a case study. Originality/value – The proposed approach aims at improving the management of business processes in organizations in a systematic way using concepts and techniques that exist in other areas, but not widely used together yet, such as BPM, service-oriented computing, and Software PL.

Collaborative Planning of ERP Implementation

2013 ◽  
pp. 130-140
Author(s):  
Babak Sohrabi ◽  
Iman Raeesi Vanani
Keyword(s):  
Enterprise Resource Planning ◽  
Business Processes ◽  
Planning Process ◽  
Design Science ◽  
Resource Planning ◽  
Erp Implementation ◽  
Implementation Plan ◽  
Software Analysis ◽  
Implementation Planning ◽  
Science Methodology

Enterprise Resource Planning (ERP) is the process of optimizing the performance of enterprise business processes through the utilization of integrated IT-based solutions. Such systems are mostly based on best practices gained through years of software analysis, design and deployment in the competitive markets. Planning for enterprise-wide system implementation requires all of the stakeholders to integrate views on considering strategic approaches toward a unified vision on how to develop and improve the collaborative ERP implementation planning process. This paper develops a framework which critically evaluates the final implementation plan based on considerations taken in design science methodology. Using the guidelines provided in this methodology, managers gain the capability of evaluating the overall artifact of planning in the total value system, and also gain the ability to measure the progress of ERP implementation plan based on the provided indicators.

Building social media-based knowledge ecosystems for enhancing business resilience through mass collaboration

2021 ◽  
Vol ahead-of-print (ahead-of-print) ◽  
Author(s):  
Ji Yu ◽  
David J. Pauleen ◽  
Nazim Taskin ◽  
Hamed Jafarzadeh
Keyword(s):  
Social Media ◽  
Knowledge Creation ◽  
Data Analytics ◽  
Design Science ◽  
Science Research ◽  
Content Type ◽  
Health Events ◽  
Innovation Research ◽  
Mass Collaboration ◽  
New Business

Purpose The outbreak of COVID-19 is one of the most serious health events in recent times. In the business landscape, its effects may be more detrimental to micro-, small- and medium-sized enterprises (MSMEs) because they tend to have limited financial and human resources to manage the challenges caused by COVID-19. To help MSMEs enhance their resilience, this paper aims to discuss how they can leverage mass collaboration to build social media-based knowledge ecosystems to manage interactions among internal and external stakeholders for knowledge creation and innovation. Design/methodology/approach The paper proposes a model for MSMEs to build an online knowledge ecosystem and a standalone text analytics tool to use the advanced data analytics, e.g. topic modeling, to analyze and aggregate collective insights. Design science research methodology is used to develop the model and the tool. Findings Through mass collaboration using social media and advanced data analytics technology, MSMEs can generate new business ideas, leading to enhanced resilience to meet the challenges caused by COVID-19 or other unexpected or extraordinary circumstances, such as natural disasters and financial crises. Originality/value To the best of authors’ knowledge, this paper is one of the first papers in social media adoption for knowledge creation and innovation research, providing detailed approaches for MSMEs to build a knowledge ecosystem on social media and to use advanced data analytics to mine the meaning of the generated data.

scholarly journals Designing complex socio-technical process systems – the airport example

2019 ◽  
Vol 25 (5) ◽  
pp. 1101-1125 ◽  
Author(s):  
Samia Mazhar ◽  
Paul Pao-Yen Wu ◽  
Michael Rosemann
Keyword(s):  
Process Management ◽  
Business Processes ◽  
Graphical Representation ◽  
Reference Model ◽  
Design Science ◽  
Contextual Factors ◽  
Future Research ◽  
Content Type ◽  
Multi Stakeholder ◽  
Science Methodology

Purpose A configurable reference model can be used to assist in the development and management of business processes in complex, multi-stakeholder environments. The purpose of this paper is to demonstrate a process design in such environments via configurable process reference modelling, using airports as an example. Design/methodology/approach Existing reference modelling methods around process modelling, merging and configuration are extended to include contextual and spatial factors using the design science methodology. The approach is empirically based on a set of business process management notation (BPMN) models for international passenger departures, consolidated from five Australian airport case studies via document analysis, interviews and observation. Findings The use of contextual factors and operational scenarios, structured using the proposed approach, facilitated efficient cross-organisational comparison for configuring processes to suit the needs of a target organisation. The resulting configurable model integrates the perspectives of organisational stakeholder groups with that of the customer in a transparent and unambiguous graphical representation. It is a reusable tool with low data collection needs for each use. Research limitations/implications Future research should include: version management; how to keep the model current; configurability via modelling objects other than gateways; and cross-discipline application (e.g. as a foundation for quantitative decision-making models). Originality/value This is the first reported application of configurable reference modelling to airport passenger facilitation. Methodological contributions include the addition of space-sensitive process elements and notation to BPMN; guidelines for systematically deriving contextual factors associated with process variants across similar organisations; and overall normative guidelines for inductively developing a configurable process reference model.

scholarly journals Design Science Research: Evaluation in the Lens of Big Data Analytics

Systems ◽  
2019 ◽  
Vol 7 (2) ◽  
pp. 27 ◽  
Author(s):  
Ahmed Elragal ◽  
Moutaz Haddara
Keyword(s):  
Big Data ◽  
Data Analytics ◽  
Design Research ◽  
Research Evaluation ◽  
Design Science ◽  
Big Data Analytics ◽  
Science Research ◽  
Design Science Research ◽  
Evaluation Phase ◽  
New Type

Given the different types of artifacts and their various evaluation methods, one of the main challenges faced by researchers in design science research (DSR) is choosing suitable and efficient methods during the artifact evaluation phase. With the emergence of big data analytics, data scientists conducting DSR are also challenged with identifying suitable evaluation mechanisms for their data products. Hence, this conceptual research paper is set out to address the following questions. Does big data analytics impact how evaluation in DSR is conducted? If so, does it lead to a new type of evaluation or a new genre of DSR? We conclude by arguing that big data analytics should influence how evaluation is conducted, but it does not lead to the creation of a new genre of design research.

Smart platform experiment cycle (SPEC): a process to design, analyze, and validate digital platforms

2021 ◽  
Vol 35 (2) ◽  
pp. 209-225
Author(s):  
Patrick Brecht ◽  
Manuel Niever ◽  
Roman Kerres ◽  
Anja Ströbele ◽  
Carsten H. Hahn
Keyword(s):  
Business Model ◽  
Business Models ◽  
Business Processes ◽  
Design Science ◽  
Science Research ◽  
Digital Platforms ◽  
Digital Platform ◽  
Design Science Research Methodology ◽  
Customer Development ◽  
Early Market

AbstractDigital platform business models are disrupting traditional business processes and reveal a new way of creating value. Current validation processes for business models are designed to assess pipeline business models. They cannot grasp the logic of digital platforms, which increasingly integrate Artificial Intelligence (AI) to ensure success. This study developed a new validation process for early market validation of digital platform business models by following the Design Science Research methodology. The designed process, the Smart Platform Experiment Cycle (SPEC), is created by combining the Four-Step Iterative Cycle of business experiments, the Customer Development Process, and the Build-Measure-Learn feedback loop of the Lean Startup approach and enriching it with the knowledge of digital platforms. It consists of five iterative steps showing the startup how to design their platform business model and corresponding experiments and how to run, measure, analyze, and learn from the outcomes and results. To assess its efficacy, applicability, and validity, SPEC was applied in the German startup GassiAlarm, a service marketplace business model. The application of SPEC revealed shortcomings in the pricing strategy and highlighted to what extent their current business model would be successful. SPEC reduces the risk of building a product or service the market deems redundant and gives insights into its success rate. More applications of the SPEC are needed to validate its robustness further and to extend it to other types of digital platform business models for improved generalization.

scholarly journals Knowledge Risks in Digital Supply Chains Proposal of a Dissertation Project at the School of Business, Economics and Social Sciences University of Graz

2021 ◽  
Author(s):  
Johannes P. Zeiringer ◽  
Keyword(s):  
Social Sciences ◽  
Supply Chains ◽  
Design Science ◽  
Science Research ◽  
Data Sets ◽  
Business Economics ◽  
Management Perspective ◽  
Data Analytic ◽  
Exchange Data ◽  
Selection Of

The digital transformation changes the way how organizations exchange data in supply chains (SC). Data traditionally shared, is enriched by detailed data sets captured by sensors in the production itself. Advanced data analytic approaches make it possible to extract knowledge from such data sets and thus increase the risk that competitive knowledge unintentionally spills over. From a knowledge management perspective, little attention is paid to such knowledge risks arising from data-centric collaborations. Hence, this proposed PhD project aims at investigating this, by using the overall method of Design Science Research. The project focuses on digital SC, as data-centric collaborations play a central role within them. To contribute to knowledge research, a framework is being sought. The elaborated framework should allow an assessment of knowledge risks and support the selection of suitable measures and it should contribute on how to support the management of knowledge risks in digital SC.

Supporting business processes through human and IT factors: a maturity model

2018 ◽  
Vol 24 (4) ◽  
pp. 985-1006 ◽  
Author(s):  
Sarra Mamoghli ◽  
Luc Cassivi ◽  
Sylvie Trudel
Keyword(s):  
Human Factors ◽  
Process Management ◽  
Business Processes ◽  
Design Science ◽  
Model Development ◽  
Science Research ◽  
Main Process ◽  
Maturity Model ◽  
Content Type ◽  
Iterative Model

Purpose The purpose of this paper is to assist organizations in the assessment of both information technology (IT) and human factors required to support their business processes (BPs) by taking into account the interdependence and alignment of these factors, rather than considering them independently. Design/methodology/approach A design science research methodology was followed to build a maturity model (MM) enabling this assessment. The proposed design process is composed of four steps: problem identification, comparison of 19 existing MMs in business process management (BPM), iterative model development, and model evaluation. The last two steps were specifically based on three research methods: literature analysis, case studies, and expert panels. Findings This paper presents a MM that assigns a maturity level to an organization’s BPs in two assessment steps. The first step evaluates the level of sophistication and integration of the IT systems supporting each BP, while the second step assesses the alignment of human factors with the technological efforts. Research limitations/implications The research was conducted with SMEs, leading to results that may be specific to this type of organization. Practical implications Practitioners can use the proposed model throughout their journey toward process excellence. The application of this model leads to two main process improvement scenarios: upgrading the sophistication and integration of the software technologies in support of the processes, and improving the cohesion of the resources the organization already owns (human and IT resources). Originality/value The proposed MM constitutes a first step in the assessment of the interdependence between the factors influencing BPM.

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