Relevance and Usefulness of Corporate Web Site Disclosure Practices

Author(s):  
Ram S. Sriram ◽  
Indrarini Laksmana

We investigate whether corporations are following the “best disclosure practices” when presenting business reports on their Web sites. As a benchmark, we use the recommendations made by the Jenkins Committee (1994) to evaluate disclosures on corporate Web sites for value, relevance, and quality of information. We compute a disclosure score using 26 items recommended by the Jenkins Committee and Meek, Roberts, and Gray (1995) as indicators of best reporting practices. Our findings reveal that most corporations do not follow “best disclosure practices” when reporting information on their Web sites. Only about half of the 26 disclosure items recommended by the Jenkins Committee are reported, and less than 50% of the sample firms in our study make such disclosure. Some of the items that the Jenkins Committee recommends as essential for improving quality and relevance of reporting, such as forward-looking information (e.g., plans, opportunities and risks, forecasts, critical success factors), nonfinancial items (e.g., changes in operating performance, research and development activities), or offbalance-sheet financing, are least often reported. The findings suggest that corporations must improve their Web site disclosures for investors to find them valuable, relevant, and useful.

Author(s):  
Suwat Janyapoon ◽  
Jirapan Liangrokapart ◽  
Albert Tan

Business intelligence (BI) has become a popular among management executives of different industries. Many publications have mentioned Big Data and how to use data intelligently. However, little is known about how to successfully implement BI in the healthcare industry. The unique characteristic of this business, which focuses only on quality of care and patient safety, has a big impact on decision-making. This research is based on a literature review and empirical evidence collected from interviews with professionals involved in the healthcare industry. Twenty-four hospital executives and Information Technology staff who have direct or indirect experience with BI were interviewed. It investigates critical success factors for BI implementation in hospitals and provides insight into the healthcare industry in Thailand. The concept of grounded theory was applied for content analysis. Insights from this research contribute to academia and the healthcare industry by providing first-time evidence of specific factors for BI implementation and guidelines in hospitals.


2015 ◽  
Vol 3 (8) ◽  
pp. 192-212
Author(s):  
Iqbal Saad Al Saleh

Recently, the use of information technology has become important and critical, for organizations, as it enhance the quality of products and integrity of organizational services. However, the implementation of such systems is still problematic. Due to globalization and the variation in the monetary, social and technological environments, Information Systems (IS) have turned out to be an imperative feature and high priority for different kind of organizations. In this regard, critical success factors play a vital role in successful implementation of IS. This paper evaluates and analyzes the critical success factors (CSFs) of IS implementation from the Saudi managers’ perspective in different industries in Saudi Arabia. This study will also present the illustration or identification of 19 critical success factors, which are based on a review of literatures and the first phase of a study in Saudi industries. The study will also rank those 19 factors in a logical way and will characterize them into three categories of factors, including organisational, human and technological factors.


Author(s):  
Yinghui Yang

It is hard to organize a website such that pages are located where users expect to find them. Consider a visitor to an e-Commerce website in searching for a scanner. There are two ways he could find information he is looking for. One is to use the search function provided by the website. The other one is to follow the links on the website. This chapter focuses on the second case. Will he click on the link “Electronics” or “Computers” to find the scanner? For the website designer, should the scanner page be put under Electronics, Computers or both? This problem occurs across all kinds of websites, including B2C shops, B2B marketplaces, corporate web-sites and content websites. Through web usages mining, we can automatically discover pages in a website whose location is different from where users expect to find them. This problem of matching website organization with user expectations is pervasive across most websites. Since web users are heterogeneous, the question is essentially how to design a website so that majority of the users find it easy to navigate. Here, we focus on the problem of browsing within a single domain/web site (search engines are not involved since it’s a totally different way of finding information on a web site.) There are numerous reasons why users fail to find the information they are looking for when browse on a web site. Here in this chapter, we focus on the following reason. Users follow links when browsing online. Information scent guides them to select certain links to follow in search for information. If the content is not located where the users expect it to be, the users will fail to find it. How we analyze web navigation data to identify such user browsing patterns and use them to improve web design is an important task.


Author(s):  
Dimitrios Xanthidis ◽  
David Nicholas ◽  
Paris Argyrides

This chapter is the result of a two years effort to design a template aiming at standardizing, as much as such a task is feasible, the evaluation of Web sites. It is the product of a few publications in international conferences and journals. A thorough review of the international literature on the subject led the authors to conclude there is a very large number of opinions, thoughts and criteria from different professionals involved, directly or indirectly, with the process of designing a good Web site. To make matters even more complicated there are a number of different terms used by various scholars, scientists and professionals around the world that often refer to similar, if not the same, attributes of a Web site. However, it seems that all these differences could boil down to a systematic approach, here called evaluation template, of 53 points that the design strategies of the Web sites should be checked against. This template was tested on a significant number (232) of Web sites of Greek companies and proved it can be used to evaluate the quality of Web sites not only by technology experts but by non-experts alike. The evaluation template, suggested here, is by no means the solution to the problem of standardizing the process of evaluating a Web site but looking at other work done on the subject worldwide it is a step ahead.


2018 ◽  
Vol 7 (2.7) ◽  
pp. 320
Author(s):  
Dr JKR Sastry ◽  
N Sreenidhi ◽  
K Sasidhar

Information dissemination is taking place these days heavily using web sites which are hosted on the internet. The effectiveness and effi-ciency of the design of the WEB site will have great effect on the way the content hosted on the WEB can be accessed. Quality of a web site, places a vital role in making available the required information to the end user with ease satisfying the users content requirements. A framework has been proposed comprising 42 quality metrics using which the quality of a web site can be measured. Howevercompu-tations procedures have not been stated in realistic terms.In this paper, computational procedures for measuring “usability” of a WEB site can be measured which can be included into overall computation of the quality of a web site.


Author(s):  
Balasubramaniam Krishnan ◽  
Seetharaman Arumugam ◽  
KoilaKuntla Maddulety

In the ‘industry 4.0’ era, the phenomenon of digitalization of smart cities has gained increasing prominence, as it has the potential to address the problem of resource optimization and the pressure of demand of the growing urban population. In the past, smart city initiatives may not have created desired impacts as these initiatives were limited in scope, focusing on physical digital integration of the underlying systems of cities and of their citizens. This article examines the success factors that affect the digitalization of smart cities based on secondary research. To achieve smart cities’ core objectives of increasing quality of living, providing efficient and optimal services, thereby making the functioning of the city smart through digitalization, it is essential to look at these critical success factors, namely, sustainability, ecosystems and digital citizen. The article points out important elements such as lack of governance of sustainability, methods and processes to enhance participation of digital citizens and inadequate knowledge about structures and value creation through ecosystems that would need to be addressed while digitalizing smart cities. Given the required policy attention and focus, these factors would be expected to make smart cities sustainable, improve the quality of life of citizens and create new economic opportunities, while digitalizing them.


2020 ◽  
Author(s):  
YINGYUEH SU ◽  
Yen-Ku Kuo ◽  
Tsung-Hsien Kuo ◽  
Kuo-Cheng Kuo

<p>The COVID-19 crisis has an unprecedented impact on travel industry. Although Taiwan’s borders are still remain closed to non-essential international travel, travel web sites have become more important media for Taiwan residents to search for domestic travel activities. With the prevalence of the Internet and e-commerce nowadays, they are the rapidest and most efficient channels to look for information on the latest activities and travel security information. Information quality and system quality of travel web sites are extremely important bases since they decide users’ behavior of information exchange on the platforms. Since the Internet can immediately share information, consumers’ various knowledge sharing behaviors on sites can enhance knowledge creation. This study explores the correlations among information quality, system quality, knowledge sharing, and knowledge creation of travel web sites and treats consumers who have used travel web site services in Taiwan as subjects. It collects the data and analyzes hypotheses by structural equation modeling. The findings show that information quality and system quality of travel web sites positively and significantly influence knowledge sharing. Knowledge sharing shows positive and significant predictive power on knowledge creation. Considering about the coronavirus outbreak which has a significant impact on tourism industry, the conclusion provides suggestions for travel web site management and practice, which also can further serve as important strategies for continuous updating of travel web sites.</p>


2018 ◽  
Vol 7 (2.7) ◽  
pp. 138
Author(s):  
Y Venkata Raghavarao ◽  
K Sasidhar ◽  
JKR Sastry ◽  
V Chandra Prakash

Information dissemination is taking place extensively through WEB and use of internet.  The quality and reliability of the information hosted on the WEB is questionable.  Many factors are to be considered for assessing the quality of the WEB sites. The Information hosted on the WEB would become valuable only when top quality of the same is maintained. Each quality factor can have many dimensions. There should be a mechanism of computing the quality of a web site quantitatively so that quality of a web site can be realistically measured.  Any subjective or objective way of measuring quality is questionable and can be prejudiced at times. Every factor as such must be measured the entire quality of a web site must be measured considering all the factors. One can develop a norm for quality of a factor and any deviation from the norm needs to be rectified and controlled.Among other factors quality of the content hosted on the WEB plays vital role. In this paper the computational method which can be used for computing the quality of a web site is presented considering all the dimensions of   content related quality factor.


Author(s):  
Lena Aggestam ◽  
Per Backlund ◽  
Anne Persson

Knowledge forms an important asset in modern organizations. In order to gain and sustain competitive advantage knowledge has to be managed. One aspect of this is to use Electronic Knowledge Repositories (EKR) to enhance knowledge sharing, reuse and learning. The success of an EKR is dependent on the quality of its content. For knowledge to be stored in an EKR, it has to be captured. One crucial part of the capture process is to evaluate whether the identified knowledge should be incorporated in the EKR or not. Therefore, to increase quality in an EKR, the evaluation stage of the capture process must be successfully carried out. Based on an interpretive field study and an extensive literature review, this paper identifies and characterizes Critical Success Factors (CSF) in the evaluation stage and presents guidance aiming to support implementation of the evaluation stage with the purpose to increase the quality of an EKR. In particular, the guidance supports the decision whether identified knowledge should be stored or not and it highlights the importance of performing evaluation addressing correctness, relevance, protection and redundancy. The characterization of the capture process contributes mainly to KM theory, and the guidance to KM practice.


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