The Role of Boards in Reviewing Information Technology Governance (ITG) as Part of Organizational Control Environment Assessments

IT Governance (ITG) is an important topic as US companies must now monitor ITG under the provisions of the Sarbanes-Oxley Act (2002) (Hoffmann, 2003). Trites (2003) indicates that directors are responsible for strategic planning, internal control structures and business risk. The control environment is defined in Australian Auditing Standard AUS 402 to mean "the overall attitude, awareness and actions of management regarding internal control and its importance to the entity". This paper contributes to the knowledge of ITG by forming an integrated ITG Literature (IIL) which links prior research to four key dimensions of ITG. The paper presents a review of literature on ITG performance measurement systems which assess the ability of organizations to achieve these four ITG dimensions. A revised ITG Dimensions Model offered for consideration. The final contribution of the paper is to propose critical issues Boards should consider as part of their assessment of organizational control environments

ILR Faculty Research in Progress, 2016-2017

The production of scholarly research continues to be one of the primary missions of the ILR School. During a typical academic year, ILR faculty members published or had accepted for publication over 25 books, edited volumes, and monographs, 170 articles and chapters in edited volumes, numerous book reviews. In addition, a large number of manuscripts were submitted for publication, presented at professional association meetings, or circulated in working paper form. Our faculty's research continues to find its way into the very best industrial relations, social science and statistics journals.ResearchinProgress_2016_17.pdf: 38 downloads, before Oct. 1, 2020

Leveraging Open-standard Interorganizational Information Systems for Process Adaptability and Alignment: An Empirical Analysis

PurposeThe purpose of this paper is to understand the value creation mechanisms of open-standard inter-organizational information system (OSIOS), which is a key technology to achieve Industry 4.0. Specifically, this study investigates how the internal assimilation and external diffusion of OSIOS help manufactures facilitate process adaptability and alignment in supply chain network.Design/methodology/approachA survey instrument was designed and administrated to collect data for this research. Using three-stage least squares estimation, the authors empirically tested a number of hypothesized relationships based on a sample of 308 manufacturing firms in China.FindingsThe results of the study show that OSIOS can perform as value creation mechanisms to enable process adaptability and alignment. In addition, the impact of OSIOS internal assimilation is inversely U-shaped where the positive effect on process adaptability will become negative after an extremum point is reached.Originality/valueThis study contributes to the existing literature by providing insights on how OSIOS can improve supply chain integration and thus promote the achievement of industry 4.0. By revealing a U-shaped relationship between OSIOS assimilation and process adaptability, this study fills previous research gap by advancing the understanding on the value creation mechanisms of information systems deployment

Revisiting the Relationship of CSR and Corporate Philanthropy by Using Alignment Theory

Both, CSR and corporate philanthropy are expressions of the interferences between the company and its societal environment. However, the question of the relationship between CSR and corporate philanthropy remains unclear. We apply alignment theory to shed light on the interdependencies of CSR and corporate philanthropy. The relationship may be based on alignment, misalignment, or non-alignment. Our research is based on an empiric analysis of the sustainability rating of U.S. companies and its influence on the related corporate foundation expenditures. Our main finding is that there is no clear relationship between sustainability rating and the annual expenditures of the corporate foundation. Hence, we call for further studies on the exclusive role of corporate philanthropy. While corporate social responsibility is closely related to the core business, corporate philanthropy is voluntary by nature

The intellectual capital - environmental practices, performance and their relationships in the Romanian banking sector

Purpose – This paper reviews the knowledge assets that can be capitalized for successful Green Supply Chain Management (GSCM) implementation in the Romanian banking industry. GSCM is defined as the company’s ability to understand and manage the environmental risks along the Supply Chain (SC) (Carter and Rogers,2008). Banks are very much members of the SCs (McKenzie and Wolfe, 2004), called to integrate the environmental management into both operational and core commercial activities and to manage the environmental risk in their supply chain (FORGE Group,2000; International Finance Corporation, 2006; UNEP Finance Initiative, 2009a). Intellectual capital, or the ‘stock’ of knowledge-based equity firms hold, is recognized as a key contributor to their competitiveness (Bontis et al., 1999), which may act as a driver of environmental pro-activeness (Bernauer et al., 2006; Wu et al., 2007), as well as an obstacle in the process to design and implement GSCM (Post and Altman, 1994; Baresel-Bofinger et al., 2007), while organizational learning is seen as the key component in overcoming the organizational obstacles to environmental changes (Post and Altman, 1992; Post and Altman, 1994; Anderson and Wolff, 1996). Design/methodology/approach – This research paper describes the empirical results of a cross-sectional design employed in a sample of 41 banks operating in Romania with the purpose a. to explore the stage of designing and implementing GSCM practices in the Romanian banking sector; b. to determine which GSCM practices tend to be followed the most, c. which are the bank managers’ perceived benefits from implementing GSCM practices, as well as perceived obstacles in GSCM implementation in the banking sector; and d. what is the relationship between the aforementioned variables. For these purposes several statistical analyses were used, including both descriptive and inferential statistics. Originality/value – This is the first study looking for GSCM issues in the Romanian banking industry. The results of this research provide insights into what extent knowledge assets could be capitalized for successful Green Supply Chain Management implementation in the Romanian banking industry. Furthermore, it is increasing the ecological awareness, the theoretical and managerial insights for an effective implementation of GSCM practices in the banking sector. The analysis reveals that GSCM practices (especially practices in the immaterial flow) are strongly and significantly correlated with perceived benefits and pressures. However,this should be addressed in future research because the present study offers only correlational data and cannot establish causation. The study also concludes that bank’s size and foreign/Romanian ownership do not influence at all the level of GSCM practices implementation and related perceptions (pressures, obstacles,benefits) in the Romanian banking sector. Practical implications – The findings of this paper point to the conclusion that the banking sector in Romania is at a somehow advanced stage of ecological adaptation in the physical flow and at an early stage in the immaterial and commercial flows. Based on the literature and study’s findings, regarding the role that the management of intellectual capital and knowledge flow plays, several recommendations are proposed for enhancing the implementation process of GSCM practices in the banking industry in Romania

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

Supply Chain Information Systems and Organisational Performance in Economic Turbulent Times

Supply Chain Information Systems and their impact on organisational performance has been studied by a number of studies. This study seeks to extend this body of knowledge by adopting a fresh lens to explore empirically the relationship between organizational performance and SCIS in circumstances of economic downturn and financial turbulence. The statistical relationship between Supply Chain Information Systems (SCIS) ˜Effectiveness and ˜Organisational Performance is tested and measured by multidimensional financial and non-financial variables. So even though complexities associated with measuring SCIS efficiency and Organisational Performance continue to dominate research discussions these are somewhat limited to just explaining the phenomenon without addressing the misalignment of the information provided by SCIS, business expectations and Organisational Performance. In consequence this papers reports findings from a large survey of 168 SCIS managers in Greek SMEs where even through economic downturn a strong correlation between SCIS and non-financial Organisational Performance is evidenced. In considering the findings this study proposes guidance to enhance SCIS Effectiveness and Organisational Performance

A Conceptual Framework of Reverse Logistics Impact on Firm Performance

This study aims to examine the reverse logistics factors that impact upon firm performance. We review reverse logistics factors under three research streams: (a) resource-based view of the firm, including: Firm strategy, Operations management, and Customer loyalty (b) relational theory, including: Supply chain efficiency, Supply chain collaboration, and institutional theory, including: Government support and Cultural alignment. We measured firm performance with 5 measures: profitability, cost, innovativeness, perceived competitive advantage, and perceived customer satisfaction. We discuss implications for research, policy and practice

ILR Faculty Research in Progress, 2015-2016

The production of scholarly research continues to be one of the primary missions of the ILR School. During a typical academic year, ILR faculty members published or had accepted for publication over 25 books, edited volumes, and monographs, 170 articles and chapters in edited volumes, numerous book reviews. In addition, a large number of manuscripts were submitted for publication, presented at professional association meetings, or circulated in working paper form. Our faculty's research continues to find its way into the very best industrial relations, social science and statistics journals.ResearchinProgress_2015_16.pdf: 22 downloads, before Oct. 1, 2020