6,368 research outputs found

    A phenomenon of the critical factors of accounting information system (AIS) effectiveness

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    The complexity of the Government's environment provides greater challenges in making the AIS effective. Prior studies have reported many and inconsistent determinants of system effectiveness, as well as its measurement. This study intends to fill the gaps by understanding the phenomenon of the critical factors of AIS effectiveness for an on-going and stable system. This includes exploring the critical factors of AIS effectiveness and examining the factors that significantly influence the phenomenon. In addition, the condition of the identified factors is investigated based on perceived importance versus perceived performance. The effectiveness of AIS in this study is viewed from the perspective of user satisfaction. This study was conducted using multiple methods (qualitative and quantitative). The qualitative method includes group discussions, observation and semi-structured interviews. The qualitative findings were used to develop a survey questionnaire for the quantitative study on a larger scale.This study contributes to the literature by presenting a comprehensive measure of AIS effectiveness using a user satisfaction approach. In addition, the results emphasise the AIS main components that are crucial for the achievement of an effective system, which are user commitment, technology support function and teamwork. Furthermore, this study is different to earlier studies in that its findings uncover additional factors that are antecedents for the critical factors of AIS effectiveness. Moreover, the perceived importance-performance gap shows the benefit of the assessment in providing a strategic direction for management. Overall,this study has shed light on the investigated phenomenon by offering: a comprehensive measure of AIS effectiveness; the factors important in achieving an effective system; and further action to be taken by the management and the system's users on each of those factors. Thus, in addition to academic literature contributions,practitioners will also derive benefits from the findings of this study.The complexity of the Government's environment provides greater challenges in making the AIS effective. Prior studies have reported many and inconsistent determinants of system effectiveness, as well as its measurement. This study intends to fill the gaps by understanding the phenomenon of the critical factors of AIS effectiveness for an on-going and stable system. This includes exploring the critical factors of AIS effectiveness and examining the factors that significantly influence the phenomenon. In addition, the condition of the identified factors is investigated based on perceived importance versus perceived performance. The effectiveness of AIS in this study is viewed from the perspective of user satisfaction. This study was conducted using multiple methods (qualitative and quantitative). The qualitative method includes group discussions, observation and semi-structured interviews. The qualitative findings were used to develop a survey questionnaire for the quantitative study on a larger scale.This study contributes to the literature by presenting a comprehensive measure of AIS effectiveness using a user satisfaction approach. In addition, the results emphasise the AIS main components that are crucial for the achievement of an effective system, which are user commitment, technology support function and teamwork. Furthermore, this study is different to earlier studies in that its findings uncover additional factors that are antecedents for the critical factors of AIS effectiveness. Moreover, the perceived importance-performance gap shows the benefit of the assessment in providing a strategic direction for management. Overall,this study has shed light on the investigated phenomenon by offering: a comprehensive measure of AIS effectiveness; the factors important in achieving an effective system; and further action to be taken by the management and the system's users on each of those factors. Thus, in addition to academic literature contributions,practitioners will also derive benefits from the findings of this study

    Aligning with the rapidly shifting technological goalposts : the review and update of the RIMPA technology survey

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    In 2008 the Records and Information Management Professionals Australasia (RIMPA) organisation (then known as the Records Management Association of Australasia – RMAA) launched its Technology Survey. The survey attempted to capture a snapshot, predominantly but not exclusively in Australia and New Zealand, and gain empirical evidence about the use of technology adoption trends, RIM capabilities in host organisations and the role of RIM personnel in technology selection and adoption. The survey had a particular focus on Records Management (RM) and Enterprise Content Management (ECM) systems and processes, but also featured questions on the demographics of the participants, organisational policies and processes around these technologies and peripheral devices. In 2010 the survey was repeated. Consequently, the survey became more than a one-off cross-sectional snapshot and could lay claim to being a longitudinal study, however as a longitudinal study instrument the current survey is lacking validity and reliability. A consensus exists, however, that changes are required going forward if the survey is to continue. This consensus is based on issues that have emerged from analysis of the two iterations of the current instrument. The issues that need to be addressed are: • Low participation rate • The relatively high number of questions skipped • The overall length of the survey • Ensuring the survey has a clear and distinct aim • Ensuring what is captured is core to the survey’s aim • Ensuring what is captured is relevant to the RIM profession • The ambiguity of questions • Misunderstanding of questions • Scope – expansion of the instrument to encompass technology learning, knowledge and skills of RIM professions These issues were identified by Brogan and Roberts in their analyses of the 2008 and 2010 data (2009, 2011 and 2012). This study is an examination and revision of the current technology survey instrument, aimed at ensuring that issues of relevancy, currency, usability, design and clarity of terms and definitions are all addressed, resulting in a valid and reliable longitudinal study instrument. The research design employed involved: a) investigation of the peer reviewed literature on survey participation and instrument design; b) investigation of peer reviewed and non-peer reviewed literature on technology in the RIM space; c) Convening of a panel of experts (focus group) to provide feedback on the existing instrument; d) Re-design of the existing instrument taking into account outcomes from a-c; and e) Validation of the re-designed instrument via the Focus Group The Focus Group review involved six highly regarded and knowledgeable participants pro-active in the RIM profession who trialled the instrument in a subsequent Pilot Test. The Focus Group provided additional feedback on scope and usability from a user perspective. The final survey produced will enable RIMPA to be informed on the technology education and training needs of its members, as well as continuing to track technology adoption and RIM program trends in the workplace

    Resource management, plan quality and governance: A report to Government

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    This Report contains the main findings from FRST-funded research into planning under the Resource Management Act. It includes five sets of interrelated recommendations. These recommendations identify many actions that are essential if Government is serious about achieving its goal of environmental sustainability. Implementation of the recommendations will require a significant increase in expenditure at all levels of the planning hierarchy, but especially central government

    Explaining successful information management in small business

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    ERP implementation methodologies and frameworks: a literature review

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    Enterprise Resource Planning (ERP) implementation is a complex and vibrant process, one that involves a combination of technological and organizational interactions. Often an ERP implementation project is the single largest IT project that an organization has ever launched and requires a mutual fit of system and organization. Also the concept of an ERP implementation supporting business processes across many different departments is not a generic, rigid and uniform concept and depends on variety of factors. As a result, the issues addressing the ERP implementation process have been one of the major concerns in industry. Therefore ERP implementation receives attention from practitioners and scholars and both, business as well as academic literature is abundant and not always very conclusive or coherent. However, research on ERP systems so far has been mainly focused on diffusion, use and impact issues. Less attention has been given to the methods used during the configuration and the implementation of ERP systems, even though they are commonly used in practice, they still remain largely unexplored and undocumented in Information Systems research. So, the academic relevance of this research is the contribution to the existing body of scientific knowledge. An annotated brief literature review is done in order to evaluate the current state of the existing academic literature. The purpose is to present a systematic overview of relevant ERP implementation methodologies and frameworks as a desire for achieving a better taxonomy of ERP implementation methodologies. This paper is useful to researchers who are interested in ERP implementation methodologies and frameworks. Results will serve as an input for a classification of the existing ERP implementation methodologies and frameworks. Also, this paper aims also at the professional ERP community involved in the process of ERP implementation by promoting a better understanding of ERP implementation methodologies and frameworks, its variety and history

    The relationship between ERP systems success and internal control procedures: a Saudi Arabian study

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    A thesis submitted to the University of Bedfordshire, in partial fulfilment of the requirements for the degree of Doctor of PhilosophyIn recent years, Internal Control has become the focus of attention every time there is a notable scandal in the corporate world. An effective internal control system can prevent an organisation from fraud and errors, and provide an organisation with assurance and competitive advantages. It is argued that in order to have a robust internal control system, an integrated system, such as an Enterprise Resource Planning (ERP) system is needed. ERP systems have the ability to control user access and facilitate the separation of duties, which is one of the most common internal control mechanisms used in order to deter fraud within financial systems. Moreover, there are other factors that can provide support for effective internal control systems. This thesis aims to explain how ERP success, organisational and ERP factors affect the effectiveness of internal control procedures. In particular, this thesis develops and validates a research model with empirical evidence collected in the context of the Saudi Arabia business environment. In order to achieve the research aim, this research identifies four key propositions derived from the existing literature to establish the relationships between organisational factors, ERP factors, ERP success and effectiveness of internal control procedures. An exploratory study is used to initially test the four propositions. The findings indicate that different companies follow different requirements that mainly depend on ownership. Additionally, the study indicates that the eight components of the Committee of Sponsoring Organizations of the Treadway Commission’s (COSO) Enterprise Risk Management framework are considered by the companies investigated, however there are variations regarding their level of consideration. The findings suggest that further study is needed to explain the impact of ERP success on internal control and to measure the effect of the organisational and ERP factors. Based on the four propositions, four hypotheses are developed and tested in a quantitative study. A questionnaire is constructed and sent to 217 Saudi ERP-implemented companies. 110 valid responses are received. Partial Least Squares Structural Equation Modelling (PLS-SEM) is adopted for data analysis and hypothesis testing. The results suggest that the maturity of the ERP systems, formalisation and centralisation can impact on the success of ERP systems. Prospectors’ strategy, organisational culture and management support are positively related to the effectiveness of internal control procedures. The study results show a positive significant relationship between the success of ERP systems and effectiveness of internal control procedures. This research contributes to the knowledge at different levels. At the theoretical level, it develops and validates a theoretical framework that links the ERP system success to the effectiveness of internal control procedures. At the methodological level, unlike many of previous studies, this study adopts multiple data collection methods, and a powerful statistical technique, PLS-SEM to generate more robust outcomes. Finally, at the practice level, the study is conducted in Saudi Arabia, which is different from the developed countries in many aspects, such as internal control regulations and taxation system. Thus, the findings can be beneficial to Saudi organisations as well as other Middle-East countries
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