Using contingency theory, we argue that there is not a uniform approach for companies to govern information technology (IT) investments. Rather, the level of governance over IT investments is ...contingent upon the organization's goals for its IT investments. We find that Australian organizations with both operation- and market-focused IT investment goals (i.e. dual-focused IT goals) demonstrate higher IT investment governance (ITIG) levels than those with less focused IT goals. We also document that dual-IT-focused firms that do not implement high levels of ITIG underperform. Our study informs business executives, boards of directors, and other practitioners interested in governance implementations over IT investments., Using contingency theory, we argue that there is not a uniform approach for companies to govern information technology (IT) investments. Rather, the level of governance over IT investments is contingent upon the organization's goals for its IT investments. We find that Australian organizations with both operation- and market-focused IT investment goals (ie dual-focused IT goals) demonstrate higher IT investment governance (ITIG) levels than those with less focused IT goals. We also document that dual-IT-focused firms that do not implement high levels of ITIG underperform. Our study informs business executives, boards of directors, and other practitioners interested in governance implementations over IT investments.
This paper aims to develop a design for an accounting information system that will enhance the representational faithfulness of financial reporting information. One of the functions of financial ...reporting is to aggregate and report the entity's private data. This paper shows that recognizing that some of the firm's private data is already shared with others allows the methods of multiparty security to be applied to the reporting and audit processes. We contend that using both public key cryptography and network analysis allows the identity of an entity to be modelled as a place on a network. We also develop accounting recordkeeping techniques to balance public access with privacy using a blockchain. Taken together, these three design ideas can enhance the representational faithfulness of financial reporting systems because they use shared data from independent entities, a transparent system, and open-access immutable storage. Faithful representation is enhanced because information from this system can be used by auditors to support their audit opinion or by stakeholders who need credible information about the entity.
•A design is developed for the financial reporting and audit of receivables.•Secure multiparty computation is used to aggregate shared data.•Network analysis and public key cryptography are used to establish identity.•Data is stored on a blockchain.•Together these techniques can enhance the representational faithfulness of financial reporting.
•Our study used organizing visions to comprehend media influences on DLT diffusion.•We described the critical features of DLT diffusion and its impact on future research.•The popular news media helps ...the public better understand DLT’s shortcomings and potential benefits.•We found that the interpretation stage of DLT diffusion was characterized by competing arguments.•The news media has assisted DLT dissemination while governments, organizations, and investors have validated its development.
Various arguments for and against distributed ledger technology (DLT) appear in the media. By analyzing DLT-related online English news articles from 2010 to 2018, first, we use organizing visions to investigate DLT’s history of evolving and expanding. Second, following the Gartner hype cycle stages, we observe how DLT may offer ripe opportunities for future inquiry. We found DLT’s diffusion was characterized by competing arguments. While DLT was initially viewed as somewhat questionable, communities collectively have (re)interpreted it favorably. DLT provides researchers with opportunities warranting further development in the information systems field.
How common is deception in everyday communication, and what is the relationship between deception and media? This paper provides findings from two diary-based studies of deceptive communication using ...five different media, designed to help answer these questions. The findings show that 1) deception is common in every communication, accounting for 22% to 25% of social interactions, and 2) while there are differences in media use for everyday communication, the differences in lying behavior across media seem to be diminishing, compared to previous diary studies of everyday lying behavior.
Aim:
To identify the proportions of hospital inpatients with recorded weights: among all patients, and among those receiving weight-dosed drug therapy.
Method:
Survey of clinical notes of hospital ...inpatients across a convenience sample of 11 secondary and tertiary referral hospitals in England and Wales in November 2011.
Results:
1068 patients were included, and 1061 patient clinical notes were available (99.3%). Nearly all paediatric patients had recorded weights (77/78; 98.7%). Half of adult inpatients had recorded weights (503/983, 51.2%). The proportion of adult inpatients with recorded weights varied by hospital, ranging from 13.5% to 92.5% (p<0.0001). In those receiving gentamicin or therapeutic-dose low molecular weight heparin (t-LMWH), only 64.5% (71/110) had a recorded weight.
Conclusions:
Half of adult inpatients, and two-thirds of those receiving gentamicin or t-LMWH, had recorded weights. There was significant variation in rates of weighing adult inpatients across hospitals. This may put patients at increased risk of side effects and problems resulting from malnutrition.
The volume of freely available accounting information is rapidly becoming overwhelming. To be useful, information needs to be delivered to users in a suitable, relevant, and understandable form. ...Interactive data visualisation (IDV) can help address this need for useful information by organising accounting information, especially financial reports, into forms with these qualities. Given both their prevalence and their likelihood of being future users of IDV, the purpose of this research is to examine the appropriateness of IDV for non-professional investors' use when they access accounting information. This research uses a 2 × 2 experimental approach involving 404 participants representing non-professional investors from diverse demographic backgrounds. This research suggests that IDV mitigates non-professional investors' restricted investment capabilities by presenting information that is more salient, thus reducing non-professional investors' cognitive effort. This combination allows such investors to better perform both simple and multipart investment tasks. By integrating three information systems' fit perspectives (i.e. task technology, information quality, and cognitive), this research explains IDV's suitability and fit within the accounting domain. We also discuss how the findings can inform practice and span interdisciplinary research into data and information visualisation.
Celotno besedilo
Dostopno za:
BFBNIB, DOBA, GIS, IJS, IZUM, KILJ, KISLJ, NUK, PILJ, PNG, SAZU, UILJ, UKNU, UL, UM, UPUK
ABSTRACT
Extensible business reporting language (XBRL) was developed from an established markup computer language (eXtensible Markup Language, XML). XBRL facilitates data and information exchange ...between different information systems (IS). This important feature has attracted much research since the early 2000s. This article aims to provide a framework for XBRL research's contributions to information systems (IS). An integrative review is needed to draw an overall picture and canvas key findings regarding the various XBRL topics examined in past studies. Such a review also identifies research opportunities and guides future XBRL research. We conducted thematic analysis using an integrative literature review. A sample of 150 XBRL articles obtained from various peer-reviewed academic journals was used to understand past XBRL studies and suggest XBRL's future research direction. This article identifies and proposes four current XBRL research streams; namely, XBRL's impact on business, XBRL's adoption, XBRL's technical development, and XBRL education. This paper then examines the key findings of these XBRL papers, offers several potential areas where further investigation may be warranted, and suggests XBRL research-informed practices.
While the growth in the number of IT investments remains strong, research in the IT investment field is limited, resulting in suboptimal practical guidance on effectively governing IT investments. ...Based on resource-based theory, this paper reports the initial work involved in developing a construct named IT investment governance (ITIG), because it can be used to measure organizations' capability to govern their IT investments. This paper then empirically examines the association of ITIG and corporate performance. The preliminary result is a four-factor, 16-item instrument for assessing the ITIG construct. This method's factors are IT investment value governance, IT investment value monitoring, IT investment appraisals and IT investment project management. The impact of ITIG on corporate performance was demonstrated with a significant and positive relationship found to exist between the ITIG construct and corporate performance, thus supporting the effectiveness of the ITIG construct. Corporations with higher levels of ITIG capability are more likely to maximize the contribution of their IT investments to firm value.
•We report the development of measures of IT investment governance (ITIG).•It can be used to measure organizations' capability to govern their IT investments measures.•Such measurement can be used to guide BOD and top management in IT investments.•ITIG is a multidimensional construct consisting of four factors.•They are value governance, value monitoring, investment appraisals and project management.
•Explore how media’s reactions reflected technological support/acceptance, neutrality/ambivalence, or resistance.•Analyse media sentiments toward blockchain’s applications evolved over ...time.•Demonstrate the intricacies of how media shapes and directs the process of technological diffusion.•Understanding resistance behavior toward a new technology could help resolve potential issues arising from users’ perception of the technology.
Since the inception of blockchain-related technologies over a decade ago, investors’ uptake of the technologies has grown rapidly. But even with the advancement in standing from conceptual beginnings to real-world experimentation, mainstream adoption of the technologies in either organizational or individual contexts has yet to eventuate. To resolve this paradox, we examine progression of the technologies’ diffusion instead, and in the process, seek to uncover the underlying dynamics of sentiments at play. Diffusion involves multiple actions by different parties, with social discourses via diverse media playing an essential role. In demonstrating the interplay of support to resistance via media framing and the diffusion of innovation theory, findings from our paper contribute to the technology adoption literature. Understanding resistant behavior toward a new technology area could help resolve potential issues that may arise. This would hopefully lead to better technological implementation outcomes in future.
Normalizing the political economy of improving health Sparkes, Susan P; Campos Rivera, Paola Abril; Jang, Hyobum ...
Bulletin of the World Health Organization,
2022-Apr-01, Letnik:
100, Številka:
4
Journal Article
Recenzirano
Odprti dostop
Political economy factors are important in determining the adoption and implementation of health policies. Yet these factors are often overlooked in the development of policies that have the ...potential to influence health.
Political economy analysis provides a way to take into consideration political and social realities, whether at the community, subnational, national, regional or global levels. We aim to demonstrate the value of political economy analysis and to promote its wider use in technical programmes of work.
We provide examples from across a range of World Health Organization areas of work, including participatory governance, health financing, health taxes, malaria prevention and control, capacity-building and direct country support.
Existing examples of how political economy analysis can be incorporated into technical support demonstrate the variability of this analytical approach, as well as its potential to support policy progress. Applying political economy analysis within the specified programmes of work has enabled more contextually relevant technical support to enhance the likelihood of advancing countries' health-related objectives.
Embedding political economy into technical work has many benefits, including: enhancing voice and participation in health policies; supporting the adoption and implementation feasibility of technically sound policies; and building capacity to incorporate and understand political factors that influence health-related priorities.
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