Delivering High-Quality Information Technology Services: Managing Expectations/Measuring Results

2008 ◽  
Vol 2 (4) ◽  
pp. 74-91
Author(s):  
Richard M. Kesner ◽  
Keyword(s):  
Information Technology ◽  
Quality Information ◽  
High Quality ◽  
Information Technology Services ◽  
Technology Services ◽  
High Quality Information

The Effect of High-Quality Information Technology on Corporate Tax Avoidance and Tax Risk

2016 ◽  
Vol 31 (2) ◽  
pp. 83-106 ◽  
Author(s):  
Russ Hamilton ◽  
James Stekelberg
Keyword(s):  
Information Technology ◽  
Tax Avoidance ◽  
Quality Information ◽  
Tax Rates ◽  
Corporate Tax ◽  
High Quality ◽  
Effective Tax Rates ◽  
Mediation Analyses ◽  
It Systems ◽  
High Quality Information

ABSTRACT We examine the effect of high-quality information technology (IT) on corporate tax outcomes. Using a measure of IT quality constructed from rankings in InformationWeek magazine, we find that firms with high-quality IT are able to achieve both lower and less volatile cash effective tax rates than are other firms. These results suggest that firms with high-quality IT are able to avoid more taxes while simultaneously incurring less tax risk compared to firms with lesser IT systems. We also perform mediation analyses to investigate the channels through which high-quality IT enables effective tax planning. Results of these tests suggest that the most important driver of our findings is timely, reliable information facilitated by high-quality IT. Our study contributes to both the IT and tax literatures by identifying and quantifying the returns to investments in IT in terms of more favorable corporate tax outcomes.

High-Quality Information Technology and Capital Investment Decisions

2019 ◽  
Vol 34 (3) ◽  
pp. 1-29
Author(s):  
John L. Abernathy ◽  
Brooke Beyer ◽  
Jimmy F. Downes ◽  
Eric T. Rapley
Keyword(s):  
Information Technology ◽  
Capital Investment ◽  
Investment Decision ◽  
Investment Decisions ◽  
Data Availability ◽  
Decision Quality ◽  
Quality Information ◽  
Investment Efficiency ◽  
High Quality ◽  
High Quality Information

ABSTRACT We examine the effect of high-quality information technology (IT) on management's capital investment decisions. Evaluating capital investment decisions with contemporary investment efficiency and long-term measures of investment effectiveness, we document a positive relation between high-quality IT and capital investment decision quality. In particular, we find high-quality IT is associated with more optimal levels of investment as well as fewer future fixed asset write-downs. We also disaggregate investment efficiency and find the relation with IT quality holds for investment decisions related to capital expenditures and acquisitions, but not research and development expenditures. Overall, our results suggest managers equipped with better internal information from higher-quality IT are able to make superior capital investment decisions. Our study contributes to the literature by providing evidence of a significant determinant of capital investment decision quality and documenting a specific mechanism that mediates the indirect effect of IT quality on future performance. JEL Classifications: D83; E22; G31; M15; M41. Data Availability: We thank InformationWeek for providing annual rankings that were previously published. All other data are publicly available from regulatory filings; we obtained data from the Compustat, Execucomp, and I/B/E/S databases.

In Pursuit of Continuous Improvement

2016 ◽  
Vol 5 (1) ◽  
pp. 34-56
Author(s):  
Marco Liberato
Keyword(s):  
Information Technology ◽  
Best Practices ◽  
Software Development ◽  
Continuous Improvement ◽  
Quality Standards ◽  
High Quality ◽  
Software Company ◽  
Information Technology Services ◽  
Technology Services ◽  
Development Processes

Companies focus on software development in order to survive in a highly competitive world. They not only need to keep up to date with the changes that are occurring in their environment, but they also need to assure the effectiveness of their processes. One way to do that is pursuing high quality standards by continuously improving the development processes. This article describes the decision of a software company specialized in information technology services for banking to pursue the improvement of its software development processes through CMMI ML3 certification and LEAN implementation. Throughout the article is shown the reasons why it was decided to take this enhancement step, the tools used to support the implementation, and the obtained results. The intent is to show that continuous improvement is not an immediate result of a certification or best practices implementation but the decision to make improvement as company's DNA.

Here there Be Tygers: Profit, Non-profit, and Loss in the Age of Disintermediation

1997 ◽  
Vol 22 (3) ◽  
Author(s):  
Michael Jensen
Keyword(s):  
Eastern Europe ◽  
Social Institutions ◽  
Scholarly Publishing ◽  
The Political ◽  
Quality Information ◽  
High Quality ◽  
Non Profit ◽  
High Quality Information ◽  
Europe De L’Est ◽  
The Impact

Abstract: Scholarly publishing and access to high-quality information may in fact be threatened, rather than improved, by the revolution in communications, particularly in a fully commercial Internet. The effects of the political revolution in Eastern Europe on scholarship and quality publishing are used as a touchstone of the dangers that occur when naïve revolutionaries make swift changes without fully recognizing the impact upon delicately balanced social institutions such as non-profit organizations. Résumé: La révolution en communications, particulièrement en ce qui regarde un Internet commercialisé, plutôt que d'améliorer l'édition savante et l'accès à de l'information de haute qualité, pourrait en fait poser une menace pour ceux-ci. Cet article examine comment la révolution politique en Europe de l'Est a influé sur la recherche et l'édition de qualité. Il utilise cet exemple pour examiner les dangers que peuvent courir certains révolutionnaires naïfs quand ils instaurent des changements rapides san songer à leur impact sur des institutions sociales à équilibre délicat comme les organisations à but non lucratif.

Was sind Schwachstellen und Alternativen finanzieller Bildung?

2021 ◽  
Vol 90 (1) ◽  
pp. 107-124
Author(s):  
Andreas Oehler ◽  
Matthias Horn
Keyword(s):  
Financial Literacy ◽  
Consumer Information ◽  
Quality Information ◽  
High Quality ◽  
Critical View ◽  
Financial Products ◽  
Private Households ◽  
Life Long Learning ◽  
Rules Of Thumb ◽  
High Quality Information

Zusammenfassung: Der Beitrag analysiert sowohl Schwachstellen als auch darauf aufbauend Handlungsempfehlungen und Lösungsvorschläge im Bereich der finanziellen Bildung von privaten Haushalten. Die Analyse der Schwachstellen umfasst eine kritische Sicht auf die Methodik zur Einschätzung finanzieller Bildung, die Beurteilung der finanziellen Bildung insbesondere junger Erwachsener, den Maßnahmenkatalog zur Verbesserung finanzieller Bildung und die Verbraucherinformationen, die sowohl als Voraussetzung für die Anwendung finanzieller Bildung als auch als Grundlage für eine Verbesserung der finanziellen Bildung im Kontext eines lebenslangen Lernens eine zentrale Rolle einnehmen. Zentrale Lösungsvorschläge zielen auf eine praxisnahe Meta-Bildung, die auf ein ökonomisches Grundverständnis, wenige Faustregeln und die relevantesten finanziellen Entscheidungen im Lebenszyklus ausgelegt ist, und ein gesetzlich vorgeschriebener Zugang zu relevanten und hochwertigen Informationen, um die Vergleichbarkeit von Produkten und Dienstleistungen im Bereich der Verbraucherfinanzen für private Haushalte und Informationslotsen deutlich zu verbessern und ein lebenslanges, praxisnahes Lernen zu ermöglichen. Summary: This article analyses weaknesses in the field of private households’ financial literacy and – building upon this – provides recommendations and solutions. The analysis of the weaknesses covers a critical view on the methodology used to measure financial literacy, the assessment of the financial literacy of young adults, the package of measures for the enhancement of financial literacy and consumer information, which play a central role as precondition for the application of financial literacy and as basis for the enhancement of financial literacy through life-long learning. Main recommendations and solutions are to establish a meta-literacy that is built on understanding basic economic principles, few rules of thumb, and the most relevant decisions in the life cycle. Moreover, a statutory access for households to relevant and high-quality information to significantly enhance the comparability of financial products and services for consumers and to enable a life-long learning in step with actual practice.

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