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

Mechanisms of Management Support and its Effect on Successful IS Implementation: The Case of Ethiopian Customs Authority

The successful implementation of information systems innovations remains a theoretical as well as a managerial challenge. In particular, the role of management support has been identified as a critical factor. Sharma and Yetton (2003) have stated that the absence of a main effect of management support on implementation success raises important research questions regarding the mechanisms through which management support contribute to implementation success. This work in progress research is a continuation of Sharma and Yetton’s recommendation. This study will extend the stream of research model by Sharma and Yetton identifying the role of an important moderator—mechanism of management support—for the successful implementation of IS innovations. The research question for this study is: What is the impact of mechanisms of support on management to successfully implement information systems in an organization? We evaluate this research question in a global context using the successful IS implementation at the Ethiopian Customs Authority

The Impact of Organizational Culture on IS Implementation Success in Ethiopia: the Case of Selected Public and Private Organizations

Organizational Culture in firms or institutions is widely believed to affect organizational performance and the success of the information system (IS) implementation. This work in progress study investigates the relationships between organizational/corporate culture and management support with IS implementation success in selected organizations. Based on the organizational culture construct by Hofstede et al (1990) and the IS implementation success framework by Sharma and Yetton (2003), a structured questionnaire is developed and will be self administered to selected participants in the selected organizations. Specifically, the objective of the study is to examine the impact of organizational or corporate culture on IS implementation success in selected public and private organizations in Ethiopia. Relationship between management support and IS implementation success in organizations, which will be moderated by task interdependence, will also be examined. Thus the work in progress and future study of this paper contributes to the existing literature by providing a framework for IS implementation success in low-income countries like Ethiopia

The Impact of Middle Manager Leadership on Strategy Implementation Effectiveness

Strategy implementation effectiveness is a critical component of organizational performance and middle managers play a key role in the implementation process. However, little has been done to identify the critical dimensions of strategy implementation effectiveness and the impact of middle manager leadership on the process of strategy implementation is not well understood. As a result, strategy research often overlooks the impact of middle management leadership as a source of performance heterogeneity. To improve our understanding of the strategy implementation process, I develop and test a theoretical model that investigates the indirect impact of three types of middle manager leadership behaviors on strategy implementation effectiveness through three mediating mechanisms that are influenced by three moderating contingency factors. The findings, based on survey data gathered from top managers, middle managers, and their teams at Houston METRO Transit Authority, confirm various aspects of the model and highlight the importance of middle manager leadership and team coordination on strategy implementation effectiveness, as well as the moderating effect of perceived organizational support on team commitment to implement strategy.Management, Department o

Research and Applications of the Processes of Performance Appraisal: A Bibliography of Recent Literature, 1981-1989

[Excerpt] There have been several recent reviews of different subtopics within the general performance appraisal literature. The reader of these reviews will find, however, that the accompanying citations may be of limited utility for one or more reasons. For example, the reference sections of these reviews are usually composed of citations which support a specific theory or practical approach to the evaluation of human performance. Consequently, the citation lists for these reviews are, as they must be, highly selective and do not include works that may have only a peripheral relationship to a given reviewer\u27s target concerns. Another problem is that the citations are out of date. That is, review articles frequently contain many citations that are fifteen or more years old. The generation of new studies and knowledge in this field occurs very rapidly. This creates a need for additional reference information solely devoted to identifying the wealth of new research, ideas, and writing that is changing the field

The Viability of Alternative Call Center Production Models

[Excerpt] The central question of this paper is whether a mass customization strategy coupled with high involvement work practices is an economically viable model for service and sales call centers. If so, under what conditions and why? To answer these questions, in the next section, we describe alternative models of call center management. In section III, we present a conceptual framework for understanding the relationship between management practices, workers reactions to those practices, and performance outcomes. We then review empirical evidence on these relationships, focusing primarily on studies of call centers or related service workplaces. In section IV, we draw on evidence from two recent quantitative studies of call centers to examine the performance outcomes of high involvement practices in this context. We close with a discussion and critique of existing evidence and suggestions for future research

An Exploratory Study of the Implementation of an Energy Management Information System using an Adapted Adaptive Structuration Theory Model

Oil prices globally have risen 500% since 1999. Ireland will have to pay €1.45bn in penalties next year and up to €4.3bn by 2012, as CO2 emissions are currently 23% over the agreed Kyoto allowances. Over the next 25 years, population and economic growth will cause global energy needs to increase by approximately 50%. Consequently, Energy Efficiency (EE) has become an essential part of most organisations. This paper reports on research-in-progress which explores the implementation of an Information System (IS), which is used to manage and monitor energy usage and implement energy efficiencies within several organisations. Adaptive Structuration Theory (AST) provides the conceptual model that helps to capture the longitudinal change process. There is currently no published research in the area of IS implementation investigating an energy management system using AST. Preliminary results show that stricter imperatives to adopt the IS will not necessarily lead to a successful system

The role played by interdependences in ERP implementations : an empirical analysis of critical factors that minimize elapsed time.

We analyzed the role played by different module types that influence the time spent on an ERP implementation. By using the concept of interdependences together with organizational integration theory, we distinguished between business-support and value-chain modules and affirmed that their respective implementation times would differ. We also highlighted the existence of time-savings and facilitator mechanisms that could reduce the total elapsed time for an ERP implementation with these module types. We found empirical support for our hypotheses by using data from 141 organizations and using econometric duration models. Through contextual, organizational, and project specific controls, our results lead us to the conclusion that value-chain modules take longer than business-support modules to implement. Furthermore, we found empirical evidence of time-savings and facilitator mechanisms in the ERP implementation process.ERP implementation; Elapsed time; Interdependences; Organizational integration; Facilitator mechanisms; Time savings; Duration models;

The development of the individual incentive system: A Case study of AEROC SPb

Masteroppgave i økonomistyring (MSc) 201