DISCUSSION OF: The Role of Information Systems in Supporting Exploitative and Exploratory Management Control Activities

2012 ◽  
Vol 24 (1) ◽  
pp. 61-63
Author(s):  
Christopher S. Chapman
Keyword(s):  
Information Systems ◽  
Management Control ◽  
Role Of Information

The Role of Information Systems in Supporting Exploitative and Exploratory Management Control Activities

2012 ◽  
Vol 24 (1) ◽  
pp. 31-59 ◽  
Author(s):  
Michael Schermann ◽  
Manuel Wiesche ◽  
Helmut Krcmar
Keyword(s):  
Information Systems ◽  
Control Systems ◽  
Management Control ◽  
Theory Approach ◽  
Control Information ◽  
Governance Risk ◽  
The Relationship ◽  
Grounded Theory Approach ◽  
Role Of Information

ABSTRACT The goal of this research was to investigate the role of information systems (IS) in helping organizations to address the challenge of achieving a trade-off between exploitative and exploratory management control activities. The relationship between IS and management control activities is complex and stems from different theoretical backgrounds. We adopted a grounded theory approach to offer an integrative lens on this multi-faceted issue. Through the study of information systems for governance, risk management, and compliance (GRC IS) as a recent practice-driven initiative to establish the means for balancing exploitative and exploratory management control activities, we developed a grounded model of the relationship between IS and management control activities. Our model highlights the ways in which GRC IS serve as a catalyzer for establishing balanced management control systems that enable managers to simultaneously exploit and explore richer management control information.

scholarly journals Innovación en las empresas: el papel de los sistemas de información / Innovation in companies: the role of information systems

2019 ◽  
Author(s):  
Emilio Domínguez-Escrig ◽  
Francisco Fermín Mallén-Broch ◽  
Rafael Lapiedra-Alcamí ◽  
Ricardo Chiva-Gómez
Keyword(s):  
Information Systems ◽  
Sistemas De Informacion ◽  
Role Of Information

Peran Sistem Informasi dalam Modernisasi Perpajakan di Indonesia

2009 ◽  
Vol 4 (2) ◽  
pp. 119
Author(s):  
Wirawan E.I. Radianto
Keyword(s):  
Information Systems ◽  
Data Collection ◽  
Empirical Study ◽  
Research Result ◽  
Directorate General ◽  
Role Of Information

The escalating role of tac in supporting the natianal development compels the Directorate General for Taxation to apply strategies to increase the income from tax. One of those strategies is moderniztng the tmation in order ta ea$ethe tmpqters in payW the tm. Tm rnodernization aims ot improving tm services which ends up in increa.sing the obedience of the tffipmyers.  One of the ffirts employed by the Directorate Generalfor Taxation is escalating the role of information systems in order to fulfill the taxationobedience. Some of those infonnation systems are e-registration, e-SPT, and epment. This pryer discusses the wealmesses of each of these systems based. on the data collection and data analysisfrornvarious resowces.  This paper explains the result of an empirical study into how information systems of taxation influenced the obedience of the taxpayers. The research was carried out in the province of Yogtakana, which covered Bantul, Sleman, and Yogtakarta municipalities. The respondents were those taxpayers of manufactures, trade, and seryice aree$. The research result shows that tax modernization, which included e-registration, e-SPT, and e-poyment, influerced the rate of taxpqlers' obedience. The tmpayers, who used the onlinefacilities,felt positive benefi* when they,were doing their duty in paying taxes.Kqwords: tm modemization, e-SPT, e-registration, e-payrnent, informationsystem, obediencePEIIDAHT

Information Systems for the Management of the Organizations

2018 ◽  
pp. 96-116
Author(s):  
José Rascão
Keyword(s):  
Decision Making ◽  
Information Systems ◽  
Information Management ◽  
Global Economy ◽  
Business Management ◽  
Key Concepts ◽  
Relationship Of ◽  
The Relationship ◽  
Role Of Information

This chapter investigates the key concepts of information systems, as well as the role of information in the information management activities, in terms of supporting decision making by different organizations' managers in the literature of information sciences and business sciences. The information has become, in the global economy, a source of value for organizations, assuming a key role in contributing to the development of the performance of the same. The relationship of information management with business management helps the process of decision making.

Motivations and Trends for IT/IS Adoption

2010 ◽  
pp. 1639-1656
Author(s):  
João Varajão ◽  
Antonio Trigo ◽  
João Barroso
Keyword(s):  
Information Systems ◽  
Enterprise Resource Planning ◽  
Information Technologies ◽  
Resource Planning ◽  
Chief Information Officers ◽  
Enterprise Resource Planning Systems ◽  
Strategic Support ◽  
Near Future ◽  
Role Of Information

Over the past few decades, information systems and technologies have taken on a wide variety of roles within organizations, ranging from operational support to the strategic support of the company. Therefore, there have been significant changes in the motives for their adoption that are vital to understand to guarantee that investment is properly managed. With the purpose of identifying and characterizing the motivations currently behind the adoption of information technologies in large Portuguese companies, which systems the companies have been implementing, in which systems they intend to invest in short-term, and what is the current role of information technology within the organization, we carried out a study with the participation of several chief information officers. The findings of this study reveal that the reasons for adoption and the role that information systems and technologies play is evolving in Portuguese companies and that the adoption of certain types of systems like Enterprise Resource Planning systems is now consolidated, whereas the adoption of other systems like Business Intelligence systems should increase significantly in the near future.

The Value of Information Systems to Small and Medium-Sized Enterprises

2011 ◽  
pp. 1639-1666 ◽  
Author(s):  
Susan J. Winter ◽  
Connie Marie Gaglio ◽  
Hari K. Rajagopalan
Keyword(s):  
Information Systems ◽  
Theory And Practice ◽  
Information And Communications Technology ◽  
Purchase Decisions ◽  
Communications Technology ◽  
Structured Interviews ◽  
The Relationship ◽  
Role Of Information ◽  
Customers Perspective

Small and medium-sized enterprises (SMEs) face more serious challenges to their survival than do larger firms. To succeed, SMEs must establish and maintain credibility in the marketplace to attract the resources required for survival. Most co-opt legitimacy by mimicking the cues that signal credibility to convince potential stakeholders that something stands behind their promises. This research examines the role of information and communications technology (ICT) in legitimacy-building from the perspective of both SME founders and customers. In-depth, semi-structured interviews were conducted in a variety of industries to determine whether the ICT-related legitimacy schema from the customers’ perspective differs substantially from that of firm founders. Results indicate that customers compare the ICT information provided in SME’s sales pitches to pre-existing ICT expectations about the nature of desirable sales transactions. We describe the relationship between violations of ICT expectations, legitimacy, and purchase decisions. Implications for theory and practice are discussed.

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