scholarly journals Standard Business Reporting (SBR) Adoption in Australia, Critically Acclaimed, Box Office Flop: Constructivist and Ecological Rationalities in Information Systems (IS) Adoption

Author(s):  
Arif Perdana ◽  
Alastair Robb ◽  
Fiona Rohde ◽  
Jacqueline Birt

IS enables organizations to improve their productivity, streamline their business processes, and better understand the challenges and opportunities facing their business. These benefits can further accrue to individuals and organizations when they adopt and use the systems. While the benefits of IS are multifarious, IS adoption remains challenging. The far-reaching consequences of IS motivate research examining the antecedents of successful IS adoption both at individual and organizational levels. To examine the complexity of IS adoption, we undertook an interpretive case study of SBR adoption in Australia. We contend that SBR’s context in Australia offers distinctive perspectives on the complexity of IS adoption. We found that IS adoption decisions can be based on both constructivist and ecological rationalities. Our findings can provide insight in improving understanding of the benefits of SBR and have implications for companies, regulators, standard setters, and the accounting profession, more generally.

2010 ◽  
pp. 1449-1466
Author(s):  
Georgia Beverakis ◽  
Geoffrey N. Dick ◽  
Dubravka Cecez-Kecmanovic

As Business Process Outsourcing (BPO) moves offshore and now includes Information Systems (IS) Processes, there is a need to consider a combination of the two. This article explores the factors that a multinational organisation considered when it “offshored” its IS business processes to lower-cost destinations. It focuses on determining the driving factors and challenges faced during the offshore sourcing project. A single, in-depth interpretive case study approach was used to explore this research topic. The results of this study show that the organisation under investigation was primarily driven to offshore its IS business processes in order to become more competitive in the marketplace. This was assisted by the organisation reducing its operational costs, and establishing a global presence in many lower-cost locations offshore. A model was developed, which illustrates the interrelationships that exist between these concepts.


Author(s):  
Georgia Beverakis ◽  
Geoffrey N. Dick ◽  
Dubravka Cecez-Kecmanovi

As Business Process Outsourcing (BPO) moves offshore and now includes Information Systems (IS) Processes, there is a need to consider a combination of the two. This article explores the factors that a multinational organisation considered when it “offshored” its IS business processes to lower-cost destinations. It focuses on determining the driving factors and challenges faced during the offshore sourcing project. A single, in-depth interpretive case study approach was used to explore this research topic. The results of this study show that the organisation under investigation was primarily driven to offshore its IS business processes in order to become more competitive in the marketplace. This was assisted by the organisation reducing its operational costs, and establishing a global presence in many lower-cost locations offshore. A model was developed, which illustrates the interrelationships that exist between these concepts.


2010 ◽  
pp. 2317-2334
Author(s):  
Georgia Beverakis ◽  
Geoffrey Dick ◽  
Dubravka Cecez-Kecmanovic

As Business Process Outsourcing (BPO) moves offshore and now includes Information Systems (IS) Processes, there is a need to consider a combination of the two. This article explores the factors that a multinational organisation considered when it “offshored” its IS business processes to lower-cost destinations. It focuses on determining the driving factors and challenges faced during the offshore sourcing project. A single, in-depth interpretive case study approach was used to explore this research topic. The results of this study show that the organisation under investigation was primarily driven to offshore its IS business processes in order to become more competitive in the marketplace. This was assisted by the organisation reducing its operational costs, and establishing a global presence in many lower-cost locations offshore. A model was developed, which illustrates the interrelationships that exist between these concepts.


Author(s):  
Rui Pedro Marques

The increase of reliability and compliance of business processes is currently a major concern of organizations which simultaneously intend to achieve their organizational objectives and be compliant with external regulations. Thus, organizations are frequently looking for methods, tools and solutions which enable them to improve business compliance, and reduce the likelihood of situations that may jeopardize their operational performance and corporate image. This chapter aims to bring together a set of results and conclusions from a research project whose purpose was to conceptualize and validate an innovative solution which simultaneously monitors and audits organizational transactions executed in Enterprise Information Systems. A prototype was developed and deployed in a near-real environment. From the results, we conclude that the prototype offers Continuous Assurance services and is applicable to any organizational transaction, regardless of its type, dimension, business area or even its information system support technology. This independence is guaranteed by the abstraction level of an ontological model which is used to represent the organizational transaction we intend to monitor and audit. A case study enabled us to confirm the feasibility and effectiveness of the proposal in business compliance.


1999 ◽  
Vol 14 (1) ◽  
pp. 69-82 ◽  
Author(s):  
Doug Hamilton

Surveys during the past two decades have consistently shown that many of the most critical management concerns with information systems arise at the portfolio, rather than application, level. Architecture-driven planning with a view to the implementation of integrated information systems structures has been widely canvassed as a means of dealing with portfolio-level issues, particularly the problems of inconsistent data and uncoordinated processes which have affected many organizations in recent years. The benefits anticipated from this type of initiative have been such that many organizations have persisted with architecture-based strategies despite reports of high failure rates. This paper reports on some research into IS integration planning in the organization Telstra (formerly Telecom Australia)) during a period of 40 years. The research was conducted as an interpretive case study, with practitioners’ assessments and perspectives on IS planning being incorporated in the data analysis. The focus of the study was on four critical assumptions, which were identified during an initial review of the theoretical literature as having to hold true for an organization to expect success with this form of planning. The study revealed that none of these assumptions held reliably throughout the period studied, a point fundamental to understanding why relatively little progress was made towards published integration targets. The paper then canvasses the view that though traditionally understood as blueprints for implementation, information systems architectures could be reconceptualized as knowledge assets, with independent value as sources of core planning concepts. The conclusion drawn is that their use in this type of role could facilitate the achievement of many, if not all, of the benefits anticipated from more comprehensive approaches.


1996 ◽  
Vol 11 (3) ◽  
pp. 247-260 ◽  
Author(s):  
Bert Van Wegen ◽  
Robert De Hoog

The determination of value of information or information systems is a basic issue for information management. In order to solve it several questions must be answered like: what is the object of valuation; how is value defined and measured; and what constitutes a coherent and usable method for valuation. In this paper an approach is outlined that combines the information commodity approach, activity-based costing, and graph modelling. The first is used to define the object of analysis (an information commodity) and the nature of value (the demand value at the marketplace). The third allows the modelling of business processes in terms of activities and cost relations between activities. The second enables the assignment of costs to activities modelled in the graph. Together they constitute a coherent and usable method for determining the value of IS. This is illustrated by means of a case study.


Author(s):  
Tiko Iyamu

Data collection is a critical aspect of any research. To this point, it is very important that a researcher has a good understanding of why, where and how to collect data. Broadly speaking, there are two main research and data collection approaches; namely, quantitative and qualitative methodologies. These two approaches are used both in academia and professional domains. This study focuses on philosophical assumptions underpinning Information Systems (IS) research. The philosophical assumptions underlying interpretive, case study research tradition and approach implies a subjective epistemology and the ontological belief that reality is socially constructed. The study investigated the challenges of interpretive, case study research strategy and empirical techniques applied in the information systems discipline. This paper focuses on the realistic challenges that researchers face while conducting a qualitative, interpretive, case study, particularly during data collection.


Author(s):  
D. Paper

Although numerous firms have experimented with business process reengineering (BPR), many have achieved less than dramatic results (Davenport, 1993; Hammer & Champy, 1993; Kotter, 1995). To explore possible reasons for BPR underachievement, an in-depth case study was undertaken. The case focuses on events surrounding the redesign of a fundamental business process (Personal Lines Insurance) at Safeco Corporation. Redesign is led by the Information Systems and Services (ISS) department as they are in charge of the Personal Lines Systems (PLS) that support the business. Analysis of the interviews provides a detailed description of the project and uncovers possible reasons for failure of the reengineering effort.


Author(s):  
I S Murgatroyd ◽  
A Hodgson ◽  
R H Weston

In order to remain competitive, manufacturing enterprises must be able to adapt their business processes, and the associated resources and information systems, to ongoing change. This paper highlights the shortcomings of current business process re-engineering practice and proposes that there is a requirement for a business process for ‘process visualization and improvement’. A framework and methodology for the above business process are described and a case study utilizing the framework is detailed. It is concluded that the process visualization and improvement framework enabled a wide range of company personnel to participate in the case study exercise, to contribute to improved processes and subsequently to hold the view that a significant improvement over previous best practice had been achieved.


SISFOTENIKA ◽  
2020 ◽  
Vol 10 (2) ◽  
pp. 139
Author(s):  
Dian Hermawan ◽  
Fathoni Mahardika ◽  
Yopi Hidayatul Akbar

Bappenda currently utilizes Information Systems as the main driver in its activities which include the process of registration, data collection, determination, acceptance, billing, and reporting, in supporting its activities Bappenda needs to have an Information System strategic planning that can identify computer-based application portfolios in carrying out business processes, by therefore we need a tool that can be used to provide a basic organizational structure for the company as a whole using Enterprise Architecture. The method used in architectural planning is The Open Group Architecture Framework (TOGAF), which can provide techniques on how to build, manage and implement enterprise architecture and information systems called the Architecture Development Method (ADM). Based on the results of the study, it can be concluded that the application of the TOGAF method in Bappenda can improve the performance of the system applied by a percentage of 57.29%. The suggestion for implementing TOGAF in Bappenda is to be able to develop gradually according to the existing stages in TOGAF and explain how to find an organization's enterprise architecture specifically based on business needs and processes


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