SAAS: Integrating Systems Analysis with Accounting and Strategy for Ex Ante Evaluation of IS Investments

2008 ◽  
Vol 22 (1) ◽  
pp. 97-124 ◽  
Author(s):  
Akhilesh Bajaj ◽  
Wray E. Bradley ◽  
Karen S. Cravens
Keyword(s):  
Information System ◽  
Information Systems ◽  
Systems Analysis ◽  
Past Research ◽  
Future Research ◽  
Business Managers ◽  
Capital Projects ◽  
Capital Budget ◽  
Ex Ante ◽  
It Personnel

For many companies, investment in information systems (IS) is one of the largest expenditures in the firm's capital budget. An important goal of ex ante investment evaluation of an information system is to reasonably determine the return on investment (ROI) of the proposed information system. However, past research has shown that business managers have significant concerns about the soundness of ex ante ROI evaluations of information systems. This relates to the fact that several benefits of an IS are intangible and nonfinancial. In addition, it has long been recognized that, unlike many other capital projects, IS projects exhibit significant contextual interaction. Further, different professionals such as accountants and Information Technology (IT) personnel often use different approaches to evaluate a potential information system. This study develops a framework and methodology that integrates and accommodates the different perspectives of IT personnel, accountants, and business managers. We propose a flexible ex ante framework and methodology that integrates systems analysis, accounting, and strategy (SAAS). The framework evaluates financial and nonfinancial factors and uses analyses that consider investment approaches used by both IT and accounting personnel. The framework is evaluated in two different organizations and recommendations are made for both future research in this area and for the applied use of the framework by professionals.

scholarly journals Social Exchange Relationship and Employee Attitudes toward Newly Introduced Information System

2016 ◽  
Vol 12 (25) ◽  
pp. 163
Author(s):  
Paul Chou
Keyword(s):  
Information System ◽  
Information Systems ◽  
Technology Acceptance ◽  
Social Exchange ◽  
Organizational Support ◽  
Employee Attitudes ◽  
Future Research ◽  
Applied Theory ◽  
Exchange Relationship ◽  
New Information

Almost all organizations in the world are under pressure to adopt new information systems in order to survive in competitive markets. Thus, improving our understanding of the inner working mechanism associated with adoption of new information systems has become increasingly important for researchers and practitioners alike. Although Davis’ technology acceptance model is the most widely applied theory, very little effort has been devoted to understanding the determinants of new system acceptance and usage beyond Davis’ model. In view of such, the main aim of this study is to investigate the driving force behind acceptance of and intent to use new information systems from the perspective of social exchange relationship. Results obtained confirm that perceived organizational support and leader-member exchange exert their influences via affective commitment to organization on attitude towards newly introduced information system. Practical implications, contributions and limitations of this study are discussed with suggestions for future research proposed.

Information Systems, Software Engineering, and Systems Thinking

2011 ◽  
pp. 315-332
Author(s):  
Doncho Petkov ◽  
Denis Edgar-Nevill ◽  
Raymond Madachy ◽  
Rory O’Connor
Keyword(s):  
Information Systems ◽  
Software Engineering ◽  
Systems Thinking ◽  
Systems Approach ◽  
Past Research ◽  
Systems Development ◽  
Information Systems Development ◽  
Future Research ◽  
Systems Software ◽  
Potential Improvement

This article traces past research on the application of the systems approach to information systems development within the disciplines of information systems and software engineering. Their origins historically are related to a number of areas, including general systems theory. While potential improvement of software development practices is linked by some leading experts to the application of more systemic methods, the current state of the practice in software engineering and information systems development shows this is some way from being achieved. The authors propose possible directions for future research and practical work on bringing together both fields with systems thinking.

Modeling Approach for Integration and Evolution of Information System Conceptualizations

2013 ◽  
pp. 146-175
Author(s):  
Remigijus Gustas
Keyword(s):  
Information System ◽  
Information Systems ◽  
Conceptual Modeling ◽  
Semantic Integration ◽  
Information Systems Development ◽  
Business Managers ◽  
Modeling Approach ◽  
Evolutionary Changes ◽  
Dynamic Views ◽  
Structural Aspects

Most information systems development methodologies are based on conceptual modeling of static and dynamic views, which are represented by totally different types of diagrams. Understanding of the interplay among interactive, behavioral and structural aspects of specifications is necessary for identification of semantic integrity problems between business process and business data. Typically, semantic inconsistencies and discontinuities between collections of conceptual representations are not easy to detect and to comprehend for information system designers due to static and dynamic aspects of models being visualized in isolation. The goal of this paper is to present a modeling approach for semantic integration and evolution of static and dynamic aspects of conceptual models. Visualization of interplay among structural, interactive and behavioral aspects of computation-neutral representations helps to understand crosscutting concerns and integrity problems of information system conceptualizations. The main advantage of the presented conceptual modeling approach is stability and flexibility of diagrams in dealing with the evolutionary changes of requirements. Therefore, the developed modeling foundation is targeted to both business managers and information system designers for the purpose of computation-neutral integration and evolution of information systems specifications.

scholarly journals Human Resource Information System: A Review of Previous Studies

2017 ◽  
Vol 9 (3) ◽  
pp. 92 ◽  
Author(s):  
Nishad Nawaz Maditheti ◽  
Anjali Mary Gomes
Keyword(s):  
Systematic Review ◽  
Information System ◽  
Information Systems ◽  
Human Resource ◽  
Future Research ◽  
Large Share ◽  
Holistic View ◽  
Human Resource Information System ◽  
Resource Information ◽  
Body Of Knowledge

Abstract Purpose - This paper aims to review research on the topic human resource information system to establish the current body of knowledge, on this regard, to suggest some promising avenues for future research.Design/methodology/approach - The present study consists of a systematic review of 155 referred articles on human resource information system.Findings - The findings contribuThis paper aims to review research on the topic human resource information system to establish the current body of knowledge, in this regard, the researchers suggest some promising avenues for future research and the study consists of a systematic review of 155 referred articles on human resource information system. The findings contribute to a more holistic view of the topic and complement the study of human resource information system. Additionally, a conceptual framework is proposed that aims at guiding and informing future research activities. This study may not enable a complete coverage of all articles in the field of human resource information system. However, based on the selected research methodology, it seems reasonable to assume that the review process covered a large share of studies available. And moreover to the best of author’s knowledge, there is no systematic review on human resource information systems previously published in academic journals.te to a more holistic view of the topic and complement the study of human resource information system. Additionally, a conceptual framework is proposed that aims at guiding and informing future research activities.Research limitations/implications - This study may not enabled a complete coverage of all articles in the field of human resource information system. However, based on the selected research methodology, it seems reasonable to assume that the review process covered a large share of studies available.Originality/value – To the best of author’s knowledge, there is no systematic review on human resource information systems previously published in academic journals.Keywords: human resource information systems, HR acquire, HR develop, HR pay, HR retain, HR interact, systemic literature reviewPaper type: Literature review

scholarly journals Accounting Information Systems: Scientific Production and Trends in Research

Systems ◽  
2021 ◽  
Vol 9 (3) ◽  
pp. 67
Author(s):  
Albertina Monteiro ◽  
Catarina Cepêda
Keyword(s):  
Information System ◽  
Information Systems ◽  
Accounting Information ◽  
Scientific Production ◽  
Research Trends ◽  
Theoretical Development ◽  
Future Research ◽  
Accounting Information System ◽  
Accounting Information Systems ◽  
Short Period

This paper aims to provide a state-of-the-art overview in research on Accounting Information Systems, analyzing scientific production characteristics and identifying this topic research trends. A quantitative bibliometric analysis is conducted on papers specifically focused on Accounting Information Systems, published in journals indexed on Web of Science database. The research methodology and design were based on an inductive approach of a set of studies with the objective of theoretical development in the field of investigation. We found 144 articles on this subject. The first article was published in 1973. However, most papers were published during the last 10 years although the highest interest in Accounting Information Systems study among scholars concentrates on a short period, which is around 2020. We identify three research topics, as the following research trends: (1) the Accounting Information System impact in the organization (e.g., performance, innovation, reorganization of activities, information reporting); (2) the Accounting Information System Construction, (3) the importance of implementation of the Accounting Information System in small and medium-sized enterprises and Public-Sector; and (4) the factors that contribute to Accounting Information System efficiency/quality. These themes fit into a theoretical framework, in which agency and contingency theory are highlighted. In addition, by promoting the analysis of strict bibliometric tools, we also identified authors, journals, organizations and countries/regions that contributed most to the development of the investigation in this research topic. The results of this research add insights to the existing literature and serve as a guide for future research in Accounting Information Systems context, as well as help organizations, public, private and governments to establish their strategies in this area.

Information Systems Curriculum Research

2020 ◽  
pp. 429-457
Author(s):  
Kevor Mark-Oliver
Keyword(s):  
Systematic Review ◽  
Information System ◽  
Information Systems ◽  
Curriculum Design ◽  
Future Research ◽  
Undergraduate Level ◽  
Curriculum Research ◽  
The Usa ◽  
Recent Attention ◽  
Information Systems Curriculum

While information system (IS) curriculum research has enjoyed recent attention from IS scholars, not many reviews exist. Those reviews are either outdated or focused on a particular strand of IS curriculum research which may not be comprehensive. In this chapter, the author presents a systematic review of information systems curriculum research published in information systems journals and selected conference proceedings in the past decade. The results point to many studies on identifying information systems competencies and their implications for curriculum design and delivery. Having observed that many of these issues are discussed at the undergraduate level and predominantly in the USA and UK, this chapter suggests, among others, future research at the graduate level and from other regions.

Managing the Cloud for Information System Agility in Organizations

2019 ◽  
pp. 230-278
Keyword(s):  
Cloud Computing ◽  
Information System ◽  
Information Systems ◽  
Conceptual Framework ◽  
Organizational Capabilities ◽  
It Management ◽  
Business Managers ◽  
Management Literature ◽  
Reduced Costs ◽  
The Relationship

In 2007, cloud computing was introduced to the IT dictionary. The theme is attracting growing interest from both the IT world and the business players who need to enhance information systems agility, reduced costs, or reduce dependence on internal IT teams when they are judged too slow. However, the fact that cloud computing, as presented by providers, increases the agility is unclear. Business managers, IT professional, and academics are querying the relationship between cloud computing and IT agility. This chapter aims to understand cloud computing's role in improving IT agility by introducing recent studies in the IS and IT management literature. This chapter argues that cloud computing impact IS performance by organizational capabilities (agility). The authors also propose a conceptual framework to improve IS agility by cloud computing based on DevOps. One of the primary motivations of this research is the lack of fieldwork when considering how cloud computing improves information systems agility.

scholarly journals Organizing Information Obtained From Literature Reviews – A Framework for Information System Area Researchers

10.28945/4902 ◽  
2022 ◽  
Vol 25 ◽  
pp. 023-044
Author(s):  
Ajit Kumar ◽  
Amrita Priyadarsini
Keyword(s):  
Information System ◽  
Information Systems ◽  
Literature Review ◽  
Information And Communication Technologies ◽  
Background Information ◽  
Future Research ◽  
Present Information ◽  
Information And Communication ◽  
Initial Idea ◽  
Future Consumption

Aim/Purpose: A literature review is often criticized for the absence of coherent construction, synthesis of topics, and well-reasoned analysis. A framework is needed for novice researchers to organize and present information obtained from the literature review. Background: Information and communication technologies advancement have yielded overwhelming information. The massive availability of information poses several challenges, including storage, processing, meaningful organization, and presentation for future consumption. Information System Researchers have developed frameworks, guidelines, and tools for gathering, filtering, processing, storing, and organizing information. Interestingly, information system researchers have vast information that needs meaningful organization and presentation to the research fraternity while conducting a literature review on a research topic. Methodology: This paper describes a framework called LACTiC (Location, Author, Continuum, Time, and Category) that we adapted from another framework called LATCH (Location, Alphabetical, Time, Category, and Hierarchy). LATCH was used to organize and present information on e-commerce websites for seamless navigation. We evaluated the LACTiC framework. Contribution: Information System Researchers can use the LACTiC framework to organize information obtained from literature review. Findings: The evaluation reveals that most researchers from information systems organize information obtained from the literature review category-wise, followed by continuum, author, time, and location. Recommendation for Researchers: Overall, the framework works well and can be helpful for researchers for an initial idea for organizing information obtained from the literature review. Future Research: To conceptualize the framework, the study was carried out using Information Systems related literature. To generalize the proposed framework, we may suggest that the study can be extended to other areas of business management, such as marketing, finance, operation, decision sciences, accounting, and economics.

Interactivity of Digital Media

2020 ◽  
Vol 10 (1) ◽  
pp. 13-30
Author(s):  
Jose Pius Nedumkallel
Keyword(s):  
Social Media ◽  
Information Systems ◽  
Digital Media ◽  
Mobile Communication ◽  
Past Research ◽  
Future Research ◽  
Media Communication ◽  
Systems Research ◽  
Information Systems Research ◽  
Current Scenario

This study reviews the literature on interactivity, a concept which is widely discussed in the context of media, communication, and information systems research. Extant research in these areas suggests that the concept needs timely explication with changes in mediated technologies. In this context, this study reviews the theoretical definitions of interactivity and discusses their relevance and shortcomings in the current scenario. The study also reviews past research works in interactivity based on the type of digital media. The study has categorized the interactivity literature into news, politics, health, e-commerce, mobile communication, and social media. Finally, the study has given directions for future research in each of these areas.

Modeling Approach for Integration and Evolution of Information System Conceptualizations

2011 ◽  
Vol 2 (1) ◽  
pp. 45-73 ◽  
Author(s):  
Remigijus Gustas
Keyword(s):  
Information System ◽  
Information Systems ◽  
Conceptual Modeling ◽  
Semantic Integration ◽  
Business Managers ◽  
Modeling Approach ◽  
Evolutionary Changes ◽  
Different Types ◽  
Dynamic Views ◽  
Structural Aspects

Most information systems development methodologies are based on conceptual modeling of static and dynamic views, which are represented by totally different types of diagrams. Understanding of the interplay among interactive, behavioral and structural aspects of specifications is necessary for identification of semantic integrity problems between business process and business data. Typically, semantic inconsistencies and discontinuities between collections of conceptual representations are not easy to detect and to comprehend for information system designers due to static and dynamic aspects of models being visualized in isolation. The goal of this paper is to present a modeling approach for semantic integration and evolution of static and dynamic aspects of conceptual models. Visualization of interplay among structural, interactive and behavioral aspects of computation-neutral representations helps to understand crosscutting concerns and integrity problems of information system conceptualizations. The main advantage of the presented conceptual modeling approach is stability and flexibility of diagrams in dealing with the evolutionary changes of requirements. Therefore, the developed modeling foundation is targeted to both business managers and information system designers for the purpose of computation-neutral integration and evolution of information systems specifications.

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