The Impact of Strategic-Positioning Information on Auditor Judgments about Business-Process Performance

2004 ◽  
Vol 23 (2) ◽  
pp. 71-88 ◽  
Author(s):  
Brian Ballou ◽  
Christine E. Earley ◽  
Jay S. Rich
Keyword(s):  
Business Process ◽  
Levels Of Analysis ◽  
Process Performance ◽  
Business Risk ◽  
Strategic Positioning ◽  
Small Problem ◽  
Auditor Judgments ◽  
The Impact ◽  
Process Level ◽  
Level Analysis

Strategic-systems auditing (SSA) approaches require auditors to perform analyses of their clients at two levels (i.e., strategic and business-process levels) when conducting audits (e.g., Bell et al. 2002; Lemon et al. 2000). One advantage of using SSA approaches is that through these analyses, auditors gain a complex systems understanding of the client. This understanding enhances decision making in part by recognizing that small actions can have big effects that increase overall business risk (Jacobson 2001; Richmond 2000). This study examines how the two levels of analysis in SSA impact auditor judgments regarding small changes in a business process that can have big (risk-increasing) effects. Specifically, we predict that when strategic-positioning information (contained within the strategic-level analysis) indicates a client is typical of others in its industry, information at the business-process level regarding a small problem in a business process will be weighted less than when the strategic-positioning information indicates the client is atypical. Results support this contention. This behavior may have implications for the effectiveness of SSA approaches under certain conditions.

Československá Obchodní Banka, a.s.: Applying Business Risk Audit Techniques in an Emerging Market Economy

2002 ◽  
Vol 17 (3) ◽  
pp. 289-313 ◽  
Author(s):  
Brian Ballou ◽  
W. Robert Knechel
Keyword(s):  
Business Process ◽  
Emerging Market ◽  
Communist Country ◽  
Business Risk ◽  
Accounting Firms ◽  
Business Setting ◽  
Audit Approach ◽  
Available Information ◽  
The Impact

The case involves Československá Obchodní Banka, a.s. (ČSOB or “the bank”), which was the third largest bank in the Czech Republic in 1997 when the case initially takes place. The case is based on publicly available information relating to ČSOB at a time when the bank was emerging from the state-owned environment of the former Communist country of Czechoslovakia. You will serve in the role of an auditor who is trying understand how to assess the fairness of financial information related to one business process of the entity, based, in part, on the effectiveness of the bank in carrying out its strategy and, in part, on the performance of the business process. This case is designed to provide you with an opportunity to apply important aspects of a business risk audit approach similar to what is utilized to some extent by all major international accounting firms (e.g., Lemon et al. 2000; the Joint Working Group [JWG] Report 2000) in a unique business setting. The requirements of the case also involve assessing the impact on the audit of the bank from privatization by a foreign investor.

Model Development and Hypotheses

2015 ◽  
pp. 552-590
Author(s):  
Björn Münstermann
Keyword(s):  
Business Process ◽  
Model Development ◽  
Second Step ◽  
Process Performance ◽  
Time Cost ◽  
Process Flexibility ◽  
Business Process Performance ◽  
The Individual ◽  
The Impact ◽  
Shed Light

In this chapter three research models around BPS are derived in subsections 3.1 to 3.3. These research models shed light on the consequences/value dimensions of BPS (i.e. analyze the impact of BPS on business process performance and its sub-dimensions time, cost, and quality, as well as on business process flexibility).1 In a first step, the chapter introduces the three research models which are used and evaluated throughout the remainder of this book. In a second step, the chapter introduces the individual constructs used in the three research models. Finally, Section 3 establishes links between the constructs and derives a set of research hypotheses per model.2

Model Development and Hypotheses

2015 ◽  
pp. 156-196
Keyword(s):  
Business Process ◽  
Model Development ◽  
Theoretical Framework ◽  
Second Step ◽  
Process Performance ◽  
Time Cost ◽  
The Individual ◽  
The Impact ◽  
Shed Light

In this chapter—based on the multi-theoretical framework developed in the previous chapter—three research models around BPS are derived in subsections 3.1 to 3.3. These research models shed light on the consequences/value dimensions of BPS (i.e. analyze the impact of BPS on business process performance and its sub-dimensions time, cost, and quality, as well as on business process flexibility).1 In a first step, the chapter introduces the three research models which are used and evaluated throughout the remainder of this book. In a second step, the chapter introduces the individual constructs used in the three research models. Finally, Section 3 establishes links between the constructs and derives a set of research hypotheses per model.2

scholarly journals Ambidextrous IT capabilities and business process performance: an empirical analysis

2018 ◽  
Vol 24 (5) ◽  
pp. 1077-1090 ◽  
Author(s):  
Alberto Ferraris ◽  
Filippo Monge ◽  
Jens Mueller
Keyword(s):  
Organizational Performance ◽  
Business Process ◽  
Business Process Management ◽  
Process Management ◽  
Business Processes ◽  
Positive Impact ◽  
Content Type ◽  
It Capabilities ◽  
The Impact ◽  
Process Level

Purpose In several studies, it has been found that organizational performance is affected by ambidextrous IT capabilities. Nevertheless, business processes are essential to the value generation conversion of IT investment into performance. In the literature, this focus on the impact of IT capabilities at the business process level is still under investigated. So, the purpose of this paper is to test the effects of explorative and exploitative business process IT capabilities on business process performances (BPP) and the positive moderator role of business process management (BPM) capabilities. Design/methodology/approach This analysis has been done through a quantitative study in the Italian hotel industry. An OLS regression analysis has been carried out on a sample of 404 firms. Findings The study identifies distinct effects related to exploration and exploitation and finds a moderating effect of BPM capabilities, explaining their positive impact on BPP. Originality/value The main purpose of the paper is to contribute to the area of business process management by demonstrating the importance of both explorative and exploitative IT capabilities for a business process as well as the managerial capabilities at the process level. Furthermore, this focus at the process level allows us to add original insights into research on ambidexterity by expanding existing works.

scholarly journals The impact of ERP systems on firm and business process performance

2006 ◽  
Vol 19 (1) ◽  
pp. 13-29 ◽  
Author(s):  
Bernhard Wieder ◽  
Peter Booth ◽  
Zoltan P. Matolcsy ◽  
Maria‐Luise Ossimitz
Keyword(s):  
Business Process ◽  
Process Performance ◽  
Erp Systems ◽  
Business Process Performance ◽  
The Impact

scholarly journals The impact of fixed orthodontic appliances on oral microbiome dynamics in Japanese patients

2020 ◽  
Vol 10 (1) ◽  
Author(s):  
Isamu Kado ◽  
Junzo Hisatsune ◽  
Keiko Tsuruda ◽  
Kotaro Tanimoto ◽  
Motoyuki Sugai
Keyword(s):  
Relative Abundance ◽  
Japanese Patients ◽  
Oral Microbiome ◽  
Orthodontic Appliances ◽  
Periodontal Pathogens ◽  
Supragingival Plaque ◽  
Fixed Orthodontic Appliances ◽  
Microbial Dna ◽  
The Impact ◽  
Level Analysis

AbstractFixed orthodontic appliances are common and effective tools to treat malocclusion. Adverse effects of these appliances, such as dental caries and periodontitis, may be associated with alteration of the microbiome. This study investigated the impact of these appliances on the dynamics of the oral microbiome. Seventy-one patients were selected. Supragingival plaque samples were collected before placement (T0) and six months after placement (T1). Saliva samples were collected at T0 and T1, and then when appliance removal (T2). Microbial DNA was analyzed by 16S rRNA meta-sequencing. The diversity analysis indicated dynamic changes in the structure of the oral microbiome. Taxonomic analysis at phylum level showed a significant increase in Bacteroidetes and Saccharibacteria (formally TM7) and decrease in Proteobacteria and Actinobacteria over time, in both plaque and saliva. Genus level analysis of relative abundance indicated a significant increase in anaerobic and facultative anaerobes in both plaque and saliva. Fixed orthodontic appliances induced measurable changes in the oral microbiome. This was characterized by an increase in relative abundance of obligate anaerobes, including periodontal pathogens. It can be concluded that this dysbiosis induced by fixed orthodontic appliances is likely to represent a transitional stage in the shift in microbiome from healthy to periodontitis.

A theory of contingent business process management

2019 ◽  
Vol 25 (6) ◽  
pp. 1291-1316 ◽  
Author(s):  
Sarah Zelt ◽  
Jan Recker ◽  
Theresa Schmiedel ◽  
Jan vom Brocke
Keyword(s):  
Information Processing ◽  
Business Process ◽  
Business Process Management ◽  
Process Management ◽  
Business Processes ◽  
Empirical Studies ◽  
Theory Development ◽  
Process Performance ◽  
Research Strategies ◽  
Content Type

Purpose Many researchers and practitioners suggest a contingent instead of a “one size fits all” approach in business process management (BPM). The purpose of this paper is to offer a contingency theory of BPM, which proposes contingency factors relevant to the successful management of business processes and that explains how and why these contingencies impact the relationships between process management and performance. Design/methodology/approach The authors develop the theory by drawing on organizational information processing theory (OIPT) and applying an information processing (IP) perspective to the process level. Findings The premise of the model is that the process management mechanisms such as documentation, standardization or monitoring must compensate for the uncertainty and equivocality of the nature of the process that has to be managed. In turn, managing through successful adaptation is a prerequisite for process performance. Research limitations/implications The theory provides a set of testable propositions that specify the relationship between process management mechanisms and process performance. The authors also discuss implications of the new theory for further theorizing and outline empirical research strategies that can be followed to enact, evaluate and extend the theory. Practical implications The theory developed in this paper allows an alternative way to describe organizational processes and supports the derivation of context-sensitive management approaches for process documentation, standardization, monitoring, execution and coordination. Originality/value The theoretical model is novel in that it provides a contextualized view on BPM that acknowledges different types of processes and suggests different mechanisms for managing these. The authors hope the paper serves as inspiration both for further theory development as well as to empirical studies that test, refute, support or otherwise augment the arguments.

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