The moderating influence of device characteristics and usage on user acceptance of smart mobile devices

This study seeks to develop a comprehensive model of consumer acceptance in the context of Smart Mobile Device (SMDs). This paper proposes an adaptation of the Technology Acceptance Model (TAM) and the Unified Theory of Acceptance and Use of Technology (UTAUT2) model that can be employed to explain and predict the acceptance of SMDs. Also included in the model are a number of external and new moderating variables that can be used to explain user intentions and subsequent usage behaviour. The model holds that Activity-based Usage and Device Characteristics are posited to moderate the impact of the constructs empirically validated in the UTAUT2 model. Through an important cluster of antecedents the proposed model aims to enhance our understanding of consumer motivations for using SMDs and aid efforts to promote the adoption and diffusion of these devices

Toward Business Integrity Modeling and Analysis Framework for Risk Measurement and Analysis

Financialization has contributed to economic growth but has caused scandals, misselling, rogue trading, tax evasion, and market speculation. To a certain extent, it has also created problems in social and economic instability. It is an important aspect of Enterprise Security, Privacy, and Risk (ESPR), particularly in risk research and analysis. In order to minimize the damaging impacts caused by the lack of regulatory compliance, governance, ethical responsibilities, and trust, we propose a Business Integrity Modeling and Analysis (BIMA) framework to unify business integrity with performance using big data predictive analytics and business intelligence. Comprehensive services include modeling risk and asset prices, and consequently, aligning them with business strategies, making our services, according to market trend analysis, both transparent and fair. The BIMA framework uses Monte Carlo simulation, the Black–Scholes–Merton model, and the Heston model for performing financial, operational, and liquidity risk analysis and present outputs in the form of analytics and visualization. Our results and analysis demonstrate supplier bankruptcy modeling, risk pricing, high-frequency pricing simulations, London Interbank Offered Rate (LIBOR) rate simulation, and speculation detection results to provide a variety of critical risk analysis. Our approaches to tackle problems caused by financial services and the operational risk clearly demonstrate that the BIMA framework, as the outputs of our data analytics research, can effectively combine integrity and risk analysis together with overall business performance and can contribute to operational risk research

Digital maturity variables and their impact on the enterprise architecture layers

This study examines the variables of digital maturity of companies. The framework for enterprise architectures Archimate 3.0 is used to compare the variables. The variables are assigned to the six layers of architecture: Strategy, Business Environment, Applications, Technology, Physical and Implementation and Migration. On the basis of a literature overview, 15 “digital maturity models” with a total of 147 variables are analyzed. The databases Scopus, EBSCO – Business Source Premier and ProQuest are used for this purpose

ERP implementation methodologies and frameworks: a literature review

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 Transformation of Accounting Information Systems Curriculum in the Last Decade

Accounting information systems (AIS) are an extremely important component of accounting and accounting education. The purpose of the current study is to examine the transformation of accounting information systems (AIS) curriculum in the last decade. The motivation for this research comes from the vast advances made in the world of information technology (IT) and information systems (IS). The specific research questions addressed in the current study are: (1) how has AIS curriculum changed in the 18 years since SOX? (2) How has AIS curriculum adjusted in recent years with the emergence of the new hot-button topic big data/data analytics? Overall, this study finds that the core of AIS curriculum has not significantly changed over the last decade. However, more emphasis is being placed on topics such as enterprise wide systems/ERP, IT audits, computer fraud, and transaction-processing. Related, several new topical coverages have been introduced such as business analysts and big data/data analytics. The key contribution of this paper is to provide accounting students and accounting educators with useful information regarding the most significant shifts in AIS over the last decade and insight into the most valuable current AIS topics

Open Data, Grey Data, and Stewardship: Universities at the Privacy Frontier

As universities recognize the inherent value in the data they collect and hold, they encounter unforeseen challenges in stewarding those data in ways that balance accountability, transparency, and protection of privacy, academic freedom, and intellectual property. Two parallel developments in academic data collection are converging: (1) open access requirements, whereby researchers must provide access to their data as a condition of obtaining grant funding or publishing results in journals; and (2) the vast accumulation of 'grey data' about individuals in their daily activities of research, teaching, learning, services, and administration. The boundaries between research and grey data are blurring, making it more difficult to assess the risks and responsibilities associated with any data collection. Many sets of data, both research and grey, fall outside privacy regulations such as HIPAA, FERPA, and PII. Universities are exploiting these data for research, learning analytics, faculty evaluation, strategic decisions, and other sensitive matters. Commercial entities are besieging universities with requests for access to data or for partnerships to mine them. The privacy frontier facing research universities spans open access practices, uses and misuses of data, public records requests, cyber risk, and curating data for privacy protection. This paper explores the competing values inherent in data stewardship and makes recommendations for practice, drawing on the pioneering work of the University of California in privacy and information security, data governance, and cyber risk.Comment: Final published version, Sept 30, 201

Adding Value to Statistics in the Data Revolution Age

As many statistical offices in accordance with the European Statistical System commitment to Vision 2020, since the second half of 2014 Istat has implemented its internal standardisation and industrialisation process within the framework of a common Business Architecture. Istat modernisation programme aims at building services and infrastructures within a plug-and-play framework to foster innovation, promote reuse and move towards full integration and interoperability of statistical process, consistent with a service-oriented architecture. This is expected to lead to higher effectiveness and productivity by improving the quality of statistical information and reducing the response burden. This paper addresses the strategy adopted by Istat which is focused on exploiting administrative data and new data sources in order to achieve its key goals enhancing value to users. The strategy is based on some priorities that consider services centred on users and stakeholders as well as Linked Open Data, to allow Machine-to-Machine data and metadata integration through definition of common statistical ontologies and semantics

Integrated health and care systems in England : can they help prevent disease?

Objectives: Over the past 12 months, there has been increasing policy rhetoric regarding the role of the NHS in preventing disease and improving population health. In particular, the NHS Long Term Plan sees integrated care systems (ICSs) and sustainability and transformation partnerships (STPs) as routes to improving disease prevention. Here, we place current NHS England integrated care plans in their historical context and review evidence on the relationship between integrated care and prevention. We ask how the NHS Long Term Plan may help prevent disease and explore the role of the 2019 ICS and STP plans in delivering this change. Methods: We reviewed the evidence underlying the relationship between integrated care and disease prevention, and analysed 2016 STP plans for content relating to disease prevention and population health. Results: The evidence of more integrated care leading to better disease prevention is weak. Although nearly all 2016 STP plans included a prevention or population health strategy, fewer than half specified how they will work with local government public health teams, and there was incomplete coverage across plans about how they would meet NHS England prevention priorities. Plans broadly focused on individual-level approaches to disease prevention, with few describing interventions addressing social determinants of health. Conclusions: For ICSs and STPs to meaningfully prevent disease and improve population health, they need to look beyond their 2016 plans and fill the gaps in the Long Term Plan on social determinants