An Investigation of Intention to Explore Business Intelligence Systems: A Psychological Engagement Perspective

Prior research has generally found that firm-specific information technology (IT) knowledge, behavioral, normative and control beliefs, and team empowerment contributed to intention to explore IT. However, little attention is directed towards how the user experience, specifically user engagement, influences users’ intention to explore IT, such as business information systems (BIS). Toward this end, this paper explores how user engagement affects users’ intention to explore BIS and how user engagement is promoted by the cognitive fit between BIS interface and tasks and the regulatory compatibility between BIS interface and personal characteristics, such as style of information processing. We conducted a lab experiment to empirically test the hypotheses. This study may contribute to the extant information systems (IS) literature by uncovering the impacts of engagement experience on intention to explore and responding to the call for investigation of the BIS context where rich visualizations of the systems influence users’ interactive experience

Understanding Intention to Explore Business Intelligence Systems: The Role of Fit and Engagement

This paper explores how user engagement affects users’ intention to explore business intelligence system (BIS) and how user engagement is promoted by the cognitive fit between BIS interface and tasks and the regulatory compatibility between BIS interface and personal characteristics, such as style of information processing. Results from the lab experiment suggest that the cognitive fit and the regulatory compatibility could both influence users’ engagement experience, which in turn affected users’ intention to explore BIS. This study may contribute to the extant information systems (IS) literature by uncovering the impacts of engagement experience on intention to explore and responding to the call for investigation of the BIS context where rich visualizations of the systems influence users’ engagement experience

Timeless principles of taxpayer protection: how they adapt to digital disruption

Digital transformation will pose growing challenges to tax revenues and systems of taxation that were designed for another century. The tax rules may hasten slowly, but the record of response to the challenges of electronic commerce, and of base erosion and profit shifting, shows that tax administration is more adaptable. This article identifies the detailed nature of technological changes in electronics and systems; big data, automation and artificial intelligence; and security, including blockchain; as those changes affect tax administration. It highlights the critical taxpayer rights issues and applies accepted taxpayer rights frameworks. The article concludes that taxpayer rights principles are both highly adaptable to a digital world, and provide useful guidance to where urgent action and further research are required. © 2019 UNSW Business School™

Social Software, Groups, and Governance

Formal groups play an important role in the law. Informal groups largely lie outside it. Should the law be more attentive to informal groups? The paper argues that this and related questions are appearing more frequently as a number of computer technologies, which I collect under the heading social software, increase the salience of groups. In turn, that salience raises important questions about both the significance and the benefits of informal groups. The paper suggests that there may be important social benefits associated with informal groups, and that the law should move towards a framework for encouraging and recognizing them. Such a framework may be organized along three dimensions by which groups arise and sustain themselves: regulating places, things, and stories

Digital Food Marketing to Children and Adolescents: Problematic Practices and Policy Interventions

Examines trends in digital marketing to youth that uses "immersive" techniques, social media, behavioral profiling, location targeting and mobile marketing, and neuroscience methods. Recommends principles for regulating inappropriate advertising to youth

The Potential of Critical E-Applications for Engaging SMEs in E Business: A Provider Perspective

YesAgainst a background of the low engagement of SMEs in e-business this paper investigates the emergence of, and potential for, critical e-applications defined as `an e-business application, promoted by a trusted third party, which engages a significant number of SMEs by addressing an important shared business concern within an aggregation.¿ By a review of secondary data and empirical investigation with service providers and other intermediaries the research shows that such applications can facilitate the e-business engagement of SMEs. There are three key findings, namely: the emergence of aggregation specific e-business applications; the emergence of collaboratively based `one to many¿ business models; and the importance of trusted third parties in the adoption of higher complexity e-business applications by SMEs. Significantly this work takes a deliberately provider perspective and complements the already considerable literature on SME IT adoption from a user and network perspective. In terms of future research the importance of a better conceptual understanding of the impact of complexity on the adoption of IT by SMEs is highlighted

The theoretical framework behind internet financial reporting

Financial reporting on the Internet by corporations is now a recognized and widely used phenomenon. It is different in many respects from the traditional hard copy versions of financial reports. The interface for presentation may also vary, being html or adobe acrobat format. There needs to be a regulatory framework for financial reporting on the Internet to generate better quality and uniformity of Internet based financial reporting. There are various Sociological and Accounting theories that represent this process of disclosing financial reports on websites. The fundamental theories described in this paper include: Communications theory, Entity theory, Enterprise theory, Regulatory Capture theory, the User's cognitive learning process and Human-Computer Interaction theories. These theories can be used as the basis of the development of a regulatory framework for financial reporting on the Internet

Building a Blockchain-Based Platform for Interbank Collaboration

Organizations today are shifting toward collaborative forms of value creation and rely on digital technologies to operate interorganizational processes. This has led blockchain technology to gain considerable momentum, given its ability to foster collaboration among multiple actors. Nevertheless, despite its benefits, building a blockchain-based platform requires integrating heterogeneous needs and adapting to decentralized governance structures. This research investigates the suc- cessful deployment of a blockchain-based solution for interbank colla- boration. Our empirical analysis focuses on the Spunta Banca DLT Project, initiated in 2017 to automate the interbank reconciliation pro- cesses in Italy, through the deployment of a permissioned blockchain- based solution. A qualitative analysis of interview data collected from project participants was conducted to gain insights on the process to build a blockchain-based platform for interbank collaboration. The find- ings of our exploratory case study reveal that successful deployment hinges on a sequential legitimacy-building process, encompassing prag- matic, normative, and cognitive legitimacy