An Empirical Study of Technological Innovations in the Field of Accounting - Boon or Bane

In this paper researchers make an attempt by doing intense work that how technological innovations make jobs of accountant so easy from their routine jobs from posting to generating accounting statements etc. with the help of available software and technology in accounting field.Technological innovations have changed an obstructed job of accountant into easier one and that too rapid and accurate, with these developments researchers have found and witnessed that it has affected erstwhile as it has restricted entry for so many into an accounting field  as jobs of accountants have shrunk and in few hands who are technology accelerators and technology driven.Researchers have shown how technology has affected the outcome and impact on business in terms of accuracy, pace and swiftness.Researchers have made an attempt to explore various cause and effect relationship between available software in accounting, technology and accountants.In their intense and in depth research we have designed questionnaire comprised of many questions in which respondents are selected from top management, employees and included job seekers too in order to receive their unbiased responses during primary data collection.Wherever found necessary researchers have taken secondary data also to make study more accurate, interesting and feasible

Getting better at Knowledge Management: Integrating individual skills and organisational capability.

This paper arises from a work in progress academia/industry collaborative research project to develop a Knowledge Management (KM) maturity model as a component (critical capability) of the IT Capability Maturity Framework (IT-CMF). KM is understood as an organisational capability i.e. the effective mobilising of the resources of people, processes and technology to support the achievement of an organisation’s objectives. The research questions addressed are as follows: what are the challenges for organizations in developing an effective KM capability?; what are the respective roles of individual skills and organisational capability in developing a KM capability?; how can individual skills and organizational KM capability be integrated to help organisations get better at doing KM? The key finding is that an important challenge for KM in terms of developing capability is the potential for processes and technology to both enable and block how well people manage knowledge. The role of learning is important and the link between individual learnings and organisational capability is key, but challenging to manage. Initial data indicates that combining a skills-based approach with an organisational capability approach might be a helpful practice for organisations and some suggestions are provided on how to synthesise this challenging field into tools and guidelines that practitioners can use

IT Value in Public Sector: Discussion on an Established Model for Private Sector

IT value is defined as the stream of research devoted to the identification of economic impacts and organizational benefits of IT applications. This is a research topic with a long-standing tradition, stimulated by the identification of the so-called “productivity paradox”. IT value engaged scholars from many disciplines, adopting different methods and theoretical perspectives, in the study of the benefits produced by IT investments. In spite of a substantial body of literature produced by scholars on this topic during the recent years, the argument still stimulates discussion. A common trait that groups several, when almost not all, studies on the IT value phenomenon is the focus on the private sector, with the frequent use of income or financial indicators to measure improvements. The phenomenon thence needs a study in this peculiar and potentially different context of public administrations. Taking into account this scenario, this paper introduces analyses of the IT value phenomenon in the public administration domain and discusses on the basis of a multiple case study a rich and established IT value theoretical model available in literature.IT value is defined as the stream of research devoted to the identification of economic impacts and organizational benefits of IT applications. This is a research topic with a long-standing tradition, stimulated by the identification of the so-called “productivity paradox”. IT value engaged scholars from many disciplines, adopting different methods and theoretical perspectives, in the study of the benefits produced by IT investments. In spite of a substantial body of literature produced by scholars on this topic during the recent years, the argument still stimulates discussion. A common trait that groups several, when almost not all, studies on the IT value phenomenon is the focus on the private sector, with the frequent use of income or financial indicators to measure improvements. The phenomenon thence needs a study in this peculiar and potentially different context of public administrations. Taking into account this scenario, this paper introduces analyses of the IT value phenomenon in the public administration domain and discusses on the basis of a multiple case study a rich and established IT value theoretical model available in literature.Uninvited Submission

IT Capabilities – Quo Vadis?

The successful management of IT capabilities and their complex interdependencies with other organizational capabilities constitutes an important source of competitive advantage for many organizations today. The role of IT capabilities in enabling competitive actions is well-researched. By reviewing a large number of IT capabilities-focused research articles, the authors seek to answer the questions, “What have we learned? What do we still need to learn?” This research-in-progress article presents key findings regarding IT capabilities, highlighting current research limitations, and providing propositions and recommendations regarding future research

Improving competitive positioning through complementary organisational resources

Purpose - In this paper we draw upon resource-based theory to explore the role of existing, complementary organisational resources, in leveraging sustainable improvements in competitive positioning, resulting from information systems initiatives. Design/Methodology/Approach – A research model has been derived from the literature, which is then used to guide the conduct of a major, integrated quantitative and qualitative survey of managers. Findings – In this paper, it is shown that improvements in competitive positioning are likely to be more significant and sustainable when a new IS initiative makes an indirect contribution, through the leveraging of complementary organisational resources, rather than stemming directly from the functionality of the IT asset. Research limitations / implications – The main limitations of this study relate to its use of a ‘convenience’ sample and a ‘single-informant’. However, both these comprises were viewed as being worthwhile, as it gave us the opportunity to conduct a study that was both broad and deep, in terms of the data collected. Practical implications - We draw out the implications of our empirical study for the management of IT projects, to improve their ability to deliver sustainable improvements in competitive positioning. Originality / value - This research makes a significant departure from the aggregated, enterprise-level orientation of prior studies, by focusing upon the process-level impacts of individual IS initiatives

How do IT capabilities support fast delivery of big data services to clients across industries?

IT capabilities have been an important research area, especially in the big data era, when much business value can be drawn from external data. This study reports an interesting phenomenon, the transformation of an internal IT department of a traditional manufacturing company into an IT service provider. It adopts the single case study approach to explaining how the newly transformed business unit rapidly delivers IT services to external clients across industries. Results show that the IT service providers can provide fast service delivery to different clients across industries through developing digital assets, bridging business-data and standardizing services/products, which interact with each other. The whole process of service delivery is supported by IT capabilities such as IT infrastructures, IT managerial skills and IT technical skills. We extend the IT capability and IT service provider literature to the big data context

Competitive strategy, dynamic capability and value creation: Some empirical evidence from the UK telecommunications firms

Main message: The overall interplay between competitive strategies and dynamic capabilities is an integral part of value creation in terms of novelty, lock-in, complementarities and efficiency. Short title: Competitive strategy, dynamic capability and value creation Key points: -In response to insufficient systematic research on the impact of competitive strategies and dynamic capabilities on value creation, this study expands prior studies (e.g., Rashidirad et al., 2013) by proposing carefully testable research hypotheses and empirically explore the research phenomenon. -This study analyses the complex interrelationships between competitive strategies and dynamic capabilities and the resulting impact on value creation through adopting a multidimensional approach in which each construct is decomposited to its dimensions, so the relationships between each dimension of the research constructs are investigated. -This study prompts rethinking of the impact of dynamic capability and competitive strategy on value creation in firms by using a multidimensional perspective

ENTERPRISE TECHNOLOGY IN SUPPORT FOR ACCOUNTING INFORMATION SYSTEMS. AN INNOVATION AND PRODUCTIVITY APPROACH

Technology and the accounting information systems are implemented in an organization with the aim of improving their efficiency. Companies spend large amounts of money on these tools every year in order to improve their organizational performance. The aim of this research is to determine the influence of SMEs’ technological alignment, information management and technological infrastructure on the performance of an institution (innovation and productivity) in which accounting information systems are used. An empirical study is conducted in enterprises belonging to the service, commercial and industrial sectors in Ciudad Victoria, México, with the help of the SmartPLS statistical tool. The results mainly show that technology has helped raise productivity (improvement in administrative activities, in decision-making and in the use of generated information)

Maturity Models as a Tool for Benefits-Driven Change: A Qualitative Investigation of ten Organisations

If Information Technology (IT) is to deliver change with clear benefits a complex mix of organizational resources (i.e. the IT capability), need to be mobilized. Improving IT capability is essential but often challenging for organizations. Maturity models are used to assist change management for IT capability improvement, but there has been limited research on how they are used and their efficacy in different organizational contexts. This paper addresses this gap through exploring the experiences of ten organizations who used the IT Capability Maturity Framework (IT-CMF), to help them address the challenge of gaining benefits from IT. Key topics are: motivations for using a maturity model; change management actions and improvements; success factors; barriers to success. The data was collected through qualitative interviews and interpreted through a benefits-driven change management approach. This analysis provides key insights into the context and challenges of using maturity models for IT capability improvements, and suggests that capability improvement will to some extent address the ‘knowing-doing gap’ highlighted with respect to maturity model implementation

The Strategic Value of Participating in Information Security Research: Evidence from the Finance, Healthcare, and Insurance Industries

The pervasiveness of information-based organizations, combined with the escalating number of security breaches, has resulted in the need for better information security. Nevertheless, obtaining subjects for information security research is challenging. Structured interviews were conducted with thirteen information security managers in the finance, healthcare, and insurance industries to investigate the effect of the perceived strategic value of participating in information security research on the decision to participate in such research. Subramanian and Nosek’s (2001) perception of strategic value of information systems (PSVIS) framework was used to guide the interviews. The results showed that the perceived strategic value of participating in information security research influenced the decision to participate. A model of the strategic value of participating in information security research is provided. It suggests that access to information for strategic decision making directly influences the decision to participate and two other factors (information intensity and strategic necessity) moderates that relationship. doi:10.17705/3JSIS.0001