A contingency model of perceived effectiveness in accounting information systems: Organizational coordination and control effects

A contingency model is advanced that examines sources of requirements for organizational coordination and control as they affect the extent of integration in an accounting information system. Requirements that are contingent on the degree of organizational formalization, information interdependence among functional areas, and dependence in interorganizational information sharing and electronic data interchange links, are examined. The congruence or fit of system integration with those requirements is a key concept that influences beliefs about system effectiveness. Results of the empirical study indicated that, as hypothesized, the fit between the accounting system design and the contingency factors resulted in a more successful system. Specifically, system fit was a significant factor that explained variations in perceived AIS effectiveness, as measured by decision makers’ perceived satisfaction with the accuracy and monitoring effectiveness of output information. The effect of system fit on a second factor of perceived AIS effectiveness, as measured by decision-makers’ satisfaction with the perceived quality of information content in system outputs, was only marginally significant. The study addresses an important area in accounting systems research that directly relates to the decision facilitation and control objectives of accounting information. © 2000 Elsevier Science Inc. All rights reserved

The exploration of relationships between information fulfilment and organisational design

Purpose: The purpose of this paper is to explore the relationship between information fulfilment and organisational design. Design/ Methodology/Approach: This exploration is undertaken in four ways. First, the early part of the paper places information fulfilment within the literature. Second, there is an attempt to further determine the meaning of Information Fulfilment. Third, the factors that impact on Information Fulfilment are identified within the context of organisational design. Fourth, empirical findings are reported in the form of a European project which investigated the “relationship” between organisational design and information fulfilment. Findings: Information fulfilment is shown to be about the process of taking an intuitive “feel” and delineating a number of aspects which are concerned with what might be called emotion. Fulfilment is also connected with organisational roles and wider environmental issues Originality/ Value: The contribution of this paper to the discipline of information management is that information fulfilment is found to exist and to be an important issue influenced by the design of an organisatio

Understanding spatial data usability

In recent geographical information science literature, a number of researchers have made passing reference to an apparently new characteristic of spatial data known as 'usability'. While this attribute is well-known to professionals engaged in software engineering and computer interface design and testing, extension of the concept to embrace information would seem to be a new development. Furthermore, while notions such as the use and value of spatial information, and the diffusion of spatial information systems, have been the subject of research since the late-1980s, the current references to usability clearly represent something which extends well beyond that initial research. Accordingly, the purposes of this paper are: (1) to understand what is meant by spatial data usability; (2) to identify the elements that might comprise usability; and (3) to consider what the related research questions might be

The research buyer\u27s perspective of market research effectiveness

This study examines the views of research buyers about the efficacy of market research used within their firms. A sample of research buyers from Australia's top 1000 companies was asked to evaluate the research outcomes of their most recent market research project in terms of their overall business strategy. Specialist market research buyers (insights managers) believed their commissioned research was very effective. This was in contrast to research buyers in generalist roles who did not believe in the effectiveness of the research outcomes to the same extent. The overarchlng strategic direction adopted by the buyer's firm did not make a difference to the type of research conducted (,action orientated' vs. 'knowledge enhancing'). However, entrepreneurial firms were more likely to rate their research as effective and to have dedicated research buyers generating insights into their markets. The results of this study are inconsistent with earlier studies and indicate that the market research function within Australian firms stili plays an ambiguous role

Managerial Segmentation of Service Offerings in Work Commuting, MTI Report WP 12-02

Methodology to efficiently segment markets for public transportation offerings has been introduced and exemplified in an application to an urban travel corridor in which high tech companies predominate. The principal objective has been to introduce and apply multivariate methodology to efficiently identify segments of work commuters and their demographic identifiers. A set of attributes in terms of which service offerings could be defined was derived from background studies and focus groups of work commuters in the county. Adaptive choice conjoint analysis was used to derive the importance weights of these attributes in available service offering to these commuters. A two-stage clustering procedure was then used to explore the grouping of individual’s subsets into homogeneous sub-groups of the sample. These subsets are commonly a basis for differentiation in service offerings that can increase total ridership in public transportation while approximating cost neutrality in service delivery. Recursive partitioning identified interactions between demographic predictors that significantly contributed to the discrimination of segments in demographics. Implementation of the results is discussed

Remote sensing information sciences research group

Research conducted under this grant was used to extend and expand existing remote sensing activities at the University of California, Santa Barbara in the areas of georeferenced information systems, matching assisted information extraction from image data and large spatial data bases, artificial intelligence, and vegetation analysis and modeling. The research thrusts during the past year are summarized. The projects are discussed in some detail

Organizational stress management

There are plenty of general problems that people at work worry about – increasing job competition, globalization, terrorism, annual appraisals, financial crisis, even new technology. Beside these, employees are put under pressure to meet sales targets, attend meetings on time, fit in with changes in organization by learning and following up new procedures. All these can result different levels of stress. Nowadays, working stress is the fastest growing cause of absence from work. Inefficient management, lack of decision-making by management, excessive working hours, uncertainty as to future employment prospects and the pressure of the job are some of the causes of stress described by employees. Therefore, employers should consider organizational stress as a serious problem and they must take measures to prevent employees suffering stress arising from their work. It can negatively influence the productivity and competitiveness of the organization, and can also increase health insurance costs.stress management, organizational stress, total working system