Effects of Information Technology on Business Performance and the Use of Accounting Measures

Author(s):  
Jorge A. Romero

The understanding of the link between Information Technology (IT) investments and firm performance is still not completely understood in spite of numerous studies. However, these studies are not united in how they examine the effects of IT on business performance. They differ in their criteria, methodologies, and samples. Therefore, while there are positive effects associated with IT on firm performance, it is still difficult to reach overarching conclusions and highlight that there is still a need for further research. Specifically, this chapter contributes to this area of study by discussing the different types of benefits that firms can get from IT investments, examining the use of accounting variables to quantify the effect of IT, and providing future research directions.

Author(s):  
Santiago Gutiérrez-Broncano ◽  
Mercedes Rubio-Andrés ◽  
Pedro Jiménez Estévez

Although a lot of research has been carried out in the field of family businesses in recent years, not much of it has focused on human resource management. After compiling the major studies, both negative aspects (e.g. nepotism) and positive ones (e.g. employee commitment) have been identified. Therefore, the authors propose high-performance human resources practices to reduce the negative impact of family in business and boost the positive effects, increase their human capital, and achieve a competitive advantage in this field. Finally, the authors provide key insights for practitioners, family business owners, and managers, and they propose future research directions.


Author(s):  
George A. Sielis ◽  
Aimilia Tzanavari ◽  
George A. Papadopoulos

Recommender or recommendation systems are software tools that make useful suggestions to users, by taking into account their profile, preferences and/or actions during interaction with an application or website. They are usually personalized and can refer to items to buy, people to connect to or books/ articles to read. Recommender Systems (RS) aim at helping users with their interaction by bringing to surface the information that is relevant to them, their needs, or their tasks. This article's objective is to present a review of the different types of RS, the techniques and methods used for building such systems, the algorithms used to generate the recommendations and how these systems can be evaluated. Finally, a number of topics are discussed as envisioned future research directions.


Author(s):  
Salim Lahmiri

Information technology outsourcing has become a major issue in business and received a large attention from both business managers and scholars. Indeed, it helps a business company to reduce it costs and to maintain its competitiveness. The purpose of this chapter is to introduce the utility of information technology outsourcing for the enterprise and to review some recent works in outsourcing risk factors identification and provider selection. Finally, drawbacks of information technology outsourcing will be presented along with future research directions.


2002 ◽  
Vol 27 (2) ◽  
pp. 13-28 ◽  
Author(s):  
Piyush Kumar Sinha ◽  
Arindam Banerjee ◽  
Dwarika Prasad Uniyal

Store choice is a decision that a shopper is fairly involved in. It is important for a store to understand this behaviour for developing marketing strategies to attract and keep its clientele. It is found that shoppers choose the store based on many aspects that could be classified as primary and image based. It is also found that the importance of each of these aspects changes with the kind of store the shopper wants to visit. In the Indian context where the shopper does not have much variety in store format, the type of store is recognized by the kind of product the store deals in. The paper is an attempt to understand this behaviour of the shopper. The shoppers are explored for the primary reasons for choosing a store. Then, using a factor analysis, the several image dimensions are classified. Further, using multinomial logit regression, the store choice pattern is studied across different types of store. Implications for the managers in the retail business are drawn and future research directions have been highlighted.


Author(s):  
Kilian Gericke ◽  
Boris Eisenbart

AbstractResearch and industrial practice have produced a host of function models and modeling approaches over the last decades. Each of these is meant to support designers in their design endeavors. Industrial practice is excessively diversified in terms of contextual requirements, aims, and adopted processes; this automatically begs the question which of the existing models should be selected for application in a specific situation. This paper sets out to contribute to this discourse. It strives to benchmark the fairly novel integrated function modeling (IFM) framework against the well-established function structures modeling approach. The paper comparatively investigates the respective capabilities of the approaches, following the benchmarking protocol used earlier in relation to this Special Issue. Function structures are used as reference as they represent one of the most widespread function modeling approaches in research and practice. Both function structures and the IFM framework are exemplarily applied for modeling a glue gun. The gradual generation and refinement of the models is used to showcase their respective benefits and shortcomings. Eventually, the IFM framework is found to excel over function structures in terms of comprehensiveness and support for different types of function analyses. Finally, future research directions are proposed.


Author(s):  
Victor X. Wang

This article uses a real case to illustrate that marketing educational programs through technology is affected by one’s philosophies positively or negatively, depending on the philosophies adopted. Seven philosophies are discussed in relationship to marketing educational programs via technology. Connections between the seven philosophies and different types of universities/colleges are drawn. Future research directions also revolve around marketing educational programs, Web 2.0 technologies and one’s philosophies. It is recommended that universities/colleges seriously consider hiring those administrators who have adopted the right philosophies as the wrong philosophies will work against the mission of certain academic departments, hence the whole university or college.


2018 ◽  
Vol 37 (2) ◽  
pp. 83-106 ◽  
Author(s):  
Melissa Rouel ◽  
Richard J. Stevenson ◽  
Evelyn Smith

There is evidence that different types of contaminants produce different responses and have different motivations for avoidance. Contaminants directly associated with disease (direct contaminants) are motivated by disgust avoidance, whereas contaminants indirectly associated with disease (indirect contaminants) and contaminants associated with harmful substances (harm contaminants) are motivated by harm avoidance and threat estimations. This study aims to confirm this distinction between contaminant types and examine the role of cognitive load, awareness and time on processing these threats. One hundred and four participants completed three chain of contagion tasks with direct, indirect, and harm contaminants. Cognitive load, awareness of contamination and time were manipulated during the tasks. Consistent with previous findings, direct contaminants produced stronger disgust responses, while harm and indirect contaminants produced stronger threat estimations. Increasing cognitive load did not impact processing of any type of contaminant. There was evidence that a time delay reduced the spread of contagion for all contaminants. This highlights the importance of time in altering the perception of contamination threat. Implications and future research directions are discussed.


2011 ◽  
Vol 4 (3) ◽  
pp. 1-13 ◽  
Author(s):  
Jeffrey Wong ◽  
Kevin E. Dow

Analyzing the beneficial effects of investments in information technology (IT) is an area of research that interests investors and academics. A number of studies have examined whether investments in IT have a positive effect on some measure of earnings or other form of financial return. Results from these studies have been mixed. This paper extends the literature by adopting an investor’s perspective on firm performance when IT investments are made, using the preservation of capital as a performance measure. The authors examine companies that made public announcements of their investments in technology to see if they were able to mitigate losses to investors by reducing their downside risk to investors. This study further discusses whether different types of IT investments have different impacts on firm risk from an investor’s viewpoint. Findings suggest that IT investments impact a firm’s downside risk, and the authors offer an alternative perspective on the benefits of IT investments, particularly where no positive incremental financial results are evident.


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