Implementing section 404 of the sarbanes oxley act: Recommendations for information systems organizations

Section 404 of the Sarbanes Oxley (SOX) Act addresses the effectiveness of internal controls, which in most organizations are either fully or partially automated due to the pervasiveness and ubiquity of information technologies. Significant or material control deficiencies have to be reported publicly. The adverse impact on organizations declaring deficiencies can be severe, for example, damage to reputation and/or market value. While there are many practitioner-led manuals and methods for dealing with 404, there has been little published in the academic research literature investigating the role of Information Systems organizations in implementing Section 404. The paper addresses this gap in knowledge. We used institutional theory as the lens through which to examine the experiences of Section 404 implementation in three global organizations. We used the case study method and an abductive strategy to gather and analyze data respectively. Our findings are summarized in six recommendations. We found that institutional pressures play a critical role in the implementation of Section 404. In particular, organizations face coercive pressure to achieve Section 404 compliance, without which punitive sanctions can be imposed by regulators. Organizations tend to imitate one another in the methods they use so that each is perceived to be in line with their competitive environment. Organizations face normative pressures to act in ways that are socially acceptable, which is to achieve compliance. Failure to do so would be a signal to the market that the organization does not take controls seriously. We expand these findings in terms of power and influence tactics that IS organizations can use when implementing Section 404. Our findings provide directions for practice and lines of enquiry for further research

COMPETITIVE ADVANTAGE BY INTEGRATED E-BUSINESS IN SUPPLY CHAINS: A STRATEGIC APPROACH

This paper reports findings of the competitive advantage of supply chain integration and the crucial role of integrated e-business to deliver those benefits. However, adoption of e-business in supply chains has been slower than expected, particularly in small to medium sized enterprises (SMEs). Differences between firms in supply chains and between supply chains are examined. Across industries, firms have adopted e-business initiatives to better manage their internal business processes as well as their interfaces with the environment. The authors’ findings provide the foundation for a more rigorous study of e-business.e-business, IT business value, supply chain management, value chain, competitive advantage

The e-revolution and post-compulsory education: using e-business models to deliver quality education

The best practices of e-business are revolutionising not just technology itself but the whole process through which services are provided; and from which important lessons can be learnt by post-compulsory educational institutions. This book aims to move debates about ICT and higher education beyond a simple focus on e-learning by considering the provision of post-compulsory education as a whole. It considers what we mean by e-business, why e-business approaches are relevant to universities and colleges and the key issues this raises for post-secondary education

E-governance in cities

This paper describes and analyses the way European urban policymakers guide their city into the information age. We develop an analytical framework to be able to analyse, assess and compare urban ICT policies. In the empirical part, the frame is applied to a number of cities. We conclude that the most successful cities apply a balanced mix of content, infrastructure and access policies. Furthermore, success depends on the capacity of urban management to engage in local networks with local companies, citizens and intermediary organisations, as well as their ability to mobilise external resources.

Perspectives of Integrated “Next Industrial Revolution” Clusters in Poland and Siberia

Rozdział z: Functioning of the Local Production Systems in Central and Eastern European Countries and Siberia. Case Studies and Comparative Studies, ed. Mariusz E. Sokołowicz.The paper presents the mapping of potential next industrial revolution clusters in Poland and Siberia. Deindustrialization of the cities and struggles with its consequences are one of the fundamental economic problems in current global economy. Some hope to find an answer to that problem is associated with the idea of next industrial revolution and reindustrialization initiatives. In the paper, projects aimed at developing next industrial revolution clusters are analyzed. The objective of the research was to examine new industrial revolution paradigm as a platform for establishing university-based trans-border industry clusters in Poland and Siberia47 and to raise awareness of next industry revolution initiatives.Monograph financed under a contract of execution of the international scientific project within 7th Framework Programme of the European Union, co-financed by Polish Ministry of Science and Higher Education (title: “Functioning of the Local Production Systems in the Conditions of Economic Crisis (Comparative Analysis and Benchmarking for the EU and Beyond”)). Monografia sfinansowana w oparciu o umowę o wykonanie projektu między narodowego w ramach 7. Programu Ramowego UE, współfinansowanego ze środków Ministerstwa Nauki i Szkolnictwa Wyższego (tytuł projektu: „Funkcjonowanie lokalnych systemów produkcyjnych w warunkach kryzysu gospodarczego (analiza porównawcza i benchmarking w wybranych krajach UE oraz krajach trzecich”))

Exploiting tacit knowledge through knowledge management technologies

The purpose of this paper is to examine the contributions and suitability of the available knowledge management (KM) technologies, including the Web 2.0 for exploiting tacit knowledge. It proposes an integrated framework for extracting tacit knowledge in organisations, which includes Web 2.0 technologies, KM tools, organisational learning (OL) and Community of Practice (CoP). It reviews a comprehensive literature covering overview of KM theories, KM technologies and OL and identifies the current state of knowledge relating to tacit knowledge exploitation. The outcomes of the paper indicate that Internet and Web 2.0 technologies have stunning prospects for creating learning communities where tacit knowledge can be extracted from people. The author recommends that organisations should design procedures and embed them in their Web 2.0 collaborative platforms persuading employees to record their ideas and share them with other members. It is also recommended that no idea should be taken for granted in a learning community where tacit knowledge exploitation is pursued. It is envisaged that future research should adopt empirical approach involving Complex Adaptive Model for Tacit Knowledge Exploitation (CAMTaKE) and the Theory of Deferred Action in examining the effectiveness of KM technologies including Web 2.0 tools for tacit knowledge exploitation

Archiving Web Site Resources: A Records Management View

In this paper, we propose the use of records management principles to identify and manage Web site resources with enduring value as records. Current Web archiving activities, collaborative or organisational, whilst extremely valuable in their own right, often do not and cannot incorporate requirements for proper records management. Material collected under such initiatives therefore may not be reliable or authentic from a legal or archival perspective, with insufficient metadata collected about the object during its active life, and valuable materials destroyed whilst ephemeral items are maintained. Education, training, and collaboration between stakeholders are integral to avoiding these risks and successfully preserving valuable Web-based materials.