ABC Diffusion in the Age of Digital Economy: the UK Experience

Since the beginning of the 21st century, there has been a call for further research to trace the effects of the speedy changes in business environment on management accounting practices. This study assesses the impact of different information technologies on ABC adoption and implementation. It uses a cross-sectional survey of financial directors and controllers in the UK firms. Postal and electronic questionnaires have been used in order to collect the empirical data. The findings revealed that the rate of ABC adoption has shown a number of changes between 1999 and 2005. The proportions of ABC users and those currently assessing it have dramatically fallen. The percentage of firms rejecting ABC has slightly fallen as well. However, there has been a considerable increase in the number of firms that abandoned ABC implementation and those firms that gave no consideration for its implementation. These results indicate a decrease in the popularity of ABC. ERP systems seem to have a slightly low significant impact on the initial decision of ABC adoption in those firms that do not have any consideration for ABC and firms that have an ERP system before ABC adoption. Furthermore, the results indicate that firms use different information technologies in the ABC assessment and implementation. For ABC assessment, general software applications are the most preferable software packages while a mix of different ABC software packages is the most popular in the case of ABC implementation. Finally, the findings of this study provide an indication on the nature of the possible effect of general IT-related problems on ABC implementation

Development of the Integrated Model of the Automotive Product Quality Assessment

Issues on building an integrated model of the automotive product quality assessment are studied herein basing on widely applicable methods and models of the quality assessment. A conceptual model of the automotive product quality system meeting customer requirements has been developed. Typical characteristics of modern industrial production are an increase in the production dynamism that determines the product properties; a continuous increase in the volume of information required for decision-making, an increased role of knowledge and high technologies implementing absolutely new scientific and technical ideas. To solve the problem of increasing the automotive product quality, a conceptual structural and hierarchical model is offered to ensure its quality as a closed system with feedback between the regulatory, manufacturing, and information modules, responsible for formation of the product quality at all stages of its life cycle. The three module model of the system of the industrial product quality assurance is considered to be universal and to give the opportunity to explore processes of any complexity while solving theoretical and practical problems of the quality assessment and prediction for products for various purposes, including automotive

A Survey on Usage and Diffusion of Project Risk Management Techniques and Software Tools in the Construction Industry

The area of Project Risk Management (PRM) has been extensively researched, and the utilization of various tools and techniques for managing risk in several industries has been sufficiently reported. Formal and systematic PRM practices have been made available for the construction industry. Based on such body of knowledge, this paper tries to find out the global picture of PRM practices and approaches with the help of a survey to look into the usage of PRM techniques and diffusion of software tools, their level of maturity, and their usefulness in the construction sector. Results show that, despite existing techniques and tools, their usage is limited: software tools are used only by a minority of respondents and their cost is one of the largest hurdles in adoption. Finally, the paper provides some important guidelines for future research regarding quantitative risk analysis techniques and suggestions for PRM software tools development and improvemen

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

Investigating factors influencing the decision making process for ERP adoption and implementation: An exploratory case study

The rapid developments in Information and Communication Technologies (ICT) have resulted into a borderless business environment along with an amplified market competition. Traversing through such a trend globally, organisations have significantly focused on adopting and implementing Enterprise Resource Planning (ERP) systems to automate their prime business processes, enhance organisational productivity with lower costs and prompt service delivery to fulfil consumer demands. Thus, ERP systems are considered as a principal source to provide imperative information vital for strategic decision making process. On the contrary, ERP systems adoption and implementation is also highly considered as a challenging and expensive process that not only requires rigorous efforts but also demands to have an exhaustive investigation of influential factors that are critical to the adoption and implementation of ERP systems. A plethora of research studies have been theorised exploring factors influencing the decision making process for ERP adoption and implementation; however, the authors claim that these studies are not filtered comprehensively in terms of the different perspectives. Notwithstanding, the implications of such research have yet to be assessed, leaving scope for timeliness and novel research. This paper thus focuses on the ERP critical success factors from five different perspectives such as: stakeholders; process; technology; organisation; and project based on the literature analysis. These perspectives comprise of 24 factors that are imperative for a successful ERP adoption and implementation, which are validated through a qualitative single case study based research. The empirical findings illustrate that these factor help realise significant benefits such as reducing costs and saving time or extra effort

Architecture-based Qualitative Risk Analysis for Availability of IT Infrastructures

An IT risk assessment must deliver the best possible quality of results in a time-effective way. Organisations are used to customise the general-purpose standard risk assessment methods in a way that can satisfy their requirements. In this paper we present the QualTD Model and method, which is meant to be employed together with standard risk assessment methods for the qualitative assessment of availability risks of IT architectures, or parts of them. The QualTD Model is based on our previous quantitative model, but geared to industrial practice since it does not require quantitative data which is often too costly to acquire. We validate the model and method in a real-world case by performing a risk assessment on the authentication and authorisation system of a large multinational company and by evaluating the results w.r.t. the goals of the stakeholders of the system. We also perform a review of the most popular standard risk assessment methods and an analysis of which one can be actually integrated with our QualTD Model

A model of case implementation and an experience of unsuccessful case adoption

Computer-Aided Software Engineering (CASE) is a revolutionary technology that seeks to automate the software development process. Current literature reports on many successes of CASE adoption Despite of such successes, many organisations are experiencing difficulties in implementing CASE technology . Even many powerful CASE tools have become 'shelfware'. It is argued that the benefits of CASE are unlikely to be realised, unless it is introduced based on a sound implementation plan This article presents a conceptual model to introduce CASE technology within a MIS department Such a plan faciliiaus change in software culture and management practice and enables management to deal with confusion and skepticism prior to its occurrence. Furthermore, a case study is described that focuses on a CASE implementation that failed to achieve its purpose The reasons for the failure are critically examined and explained in the light of the model

A survey on online monitoring approaches of computer-based systems

This report surveys forms of online data collection that are in current use (as well as being the subject of research to adapt them to changing technology and demands), and can be used as inputs to assessment of dependability and resilience, although they are not primarily meant for this use

Requirements engineering for computer integrated environments in construction

A Computer Integrated Environment (CIE) is the type of innovative integrated information system that helps to reduce fragmentation and enables the stakeholders to collaborate together in business. Researchers have observed that the concept of CIE has been the subject of research for many years but the uptake of this technology has been very limited because of the development of the technology and its effective implementation. Although CIE is very much valued by both industrialists and academics, the answers to the question of how to develop and how to implement it are still not clear. The industrialists and researchers conveyed that networking, collaboration, information sharing and communication will become popular and critical issues in the future, which can be managed through CIE systems. In order for successful development of the technology, successful delivery, and effective implementation of user and industry-oriented CIE systems, requirements engineering seems a key parameter. Therefore, through experiences and lessons learnt in various case studies of CIE systems developments, this book explains the development of a requirements engineering framework specific to the CIE system. The requirements engineering process that has been developed in the research is targeted at computer integrated environments with a particular interest in the construction industry as the implementation field. The key features of the requirements engineering framework are the following: (1) ready-to-use, (2) simple, (3) domain specific, (4) adaptable and (5) systematic, (6) integrated with the legacy systems. The method has three key constructs: i) techniques for requirements development, which includes the requirement elicitation, requirements analysis/modelling and requirements validation, ii) requirements documentation and iii) facilitating the requirements management. It focuses on system development methodologies for the human driven ICT solutions that provide communication, collaboration, information sharing and exchange through computer integrated environments for professionals situated in discrete locations but working in a multidisciplinary and interdisciplinary environment. The overview for each chapter of the book is as follows; Chapter 1 provides an overview by setting the scene and presents the issues involved in requirements engineering and CIE (Computer Integrated Environments). Furthermore, it makes an introduction to the necessity for requirements engineering for CIE system development, experiences and lessons learnt cumulatively from CIE systems developments that the authors have been involved in, and the process of the development of an ideal requirements engineering framework for CIE systems development, based on the experiences and lessons learnt from the multi-case studies. Chapter 2 aims at building up contextual knowledge to acquire a deeper understanding of the topic area. This includes a detailed definition of the requirements engineering discipline and the importance and principles of requirements engineering and its process. In addition, state of the art techniques and approaches, including contextual design approach, the use case modelling, and the agile requirements engineering processes, are explained to provide contextual knowledge and understanding about requirements engineering to the readers. After building contextual knowledge and understanding about requirements engineering in chapter 2, chapter 3 attempts to identify a scope and contextual knowledge and understanding about computer integrated environments and Building Information Modelling (BIM). In doing so, previous experiences of the authors about systems developments for computer integrated environments are explained in detail as the CIE/BIM case studies. In the light of contextual knowledge gained about requirements engineering in chapter 2, in order to realize the critical necessity of requirements engineering to combine technology, process and people issues in the right balance, chapter 4 will critically evaluate the requirements engineering activities of CIE systems developments that are explained in chapter 3. Furthermore, to support the necessity of requirements engineering for human centred CIE systems development, the findings from semi-structured interviews are shown in a concept map that is also explained in this chapter. In chapter 5, requirements engineering is investigated from different angles to pick up the key issues from discrete research studies and practice such as traceability through process and product modelling, goal-oriented requirements engineering, the essential and incidental complexities in requirements models, the measurability of quality requirements, the fundamentals of requirements engineering, identifying and involving the stakeholders, reconciling software requirements and system architectures and barriers to the industrial uptake of requirements engineering. In addition, a comprehensive research study measuring the success of requirements engineering processes through a set of evaluation criteria is introduced. Finally, the key issues and the criteria are comparatively analyzed and evaluated in order to match each other and confirm the validity of the criteria for the evaluation and assessment of the requirements engineering implementation in the CIE case study projects in chapter 7 and the key issues will be used in chapter 9 to support the CMM (Capability Maturity Model) for acceptance and wider implications of the requirements engineering framework to be proposed in chapter 8. Chapter 6 explains and particularly focuses on how the requirements engineering activities in the case study projects were handled by highlighting strengths and weaknesses. This will also include the experiences and lessons learnt from these system development practices. The findings from these developments will also be utilized to support the justification of the necessity of a requirements engineering framework for the CIE systems developments. In particular, the following are addressed. • common and shared understanding in requirements engineering efforts, • continuous improvement, • outputs of requirement engineering • reflections and the critical analysis of the requirements engineering approaches in these practices. The premise of chapter 7 is to evaluate and assess the requirements engineering approaches in the CIE case study developments from multiple viewpoints in order to find out the strengths and the weaknesses in these requirements engineering processes. This evaluation will be mainly based on the set of criteria developed by the researchers and developers in the requirements engineering community in order to measure the success rate of the requirements engineering techniques after their implementation in the various system development projects. This set of criteria has already been introduced in chapter 5. This critical assessment includes conducting a questionnaire based survey and descriptive statistical analysis. In chapter 8, the requirements engineering techniques tested in the CIE case study developments are composed and compiled into a requirements engineering process in the light of the strengths and the weaknesses identified in the previous chapter through benchmarking with a Capability Maturity Model (CMM) to ensure that it has the required level of maturity for implementation in the CIE systems developments. As a result of this chapter, a framework for a generic requirements engineering process for CIE systems development will be proposed. In chapter 9, the authors will discuss the acceptance and the wider implications of the proposed framework of requirements engineering process using the CMM from chapter 8 and the key issues from chapter 5. Chapter 10 is the concluding chapter and it summarizes the findings and brings the book to a close with recommendations for the implementation of the Proposed RE framework and also prescribes a guideline as a way forward for better implementation of requirements engineering for successful developments of the CIE systems in the future