The Materiality of Information System Planning Maturity to Project Performance

Research for this paper suggests that there is still an alarming lack of success of IS projects in industry today. Two critical success factors that have been examined to date are project manager performance and IS planning maturity. However, the previous studies have bypassed the relative impact of the two factors in combination. This study proposes and empirically tests a model that examines the relationships between project manager performance and IS planning maturity and their relationship to project success. The results indicate that IS planning maturity is empirically linked positively to project success and to project manager performance. Additionally, the performance of the project manager is also positively related to project outcome. The implication for practitioners is that project management is not an activity limited only to the duration of the development of the IS product but project management must have broader implications for organization management

ESG maturity: A software framework for the challenges of ESG data in investment

Given the rising demand for more transparent, consistent, and comprehensive non-financial information in investment, there is a need to provide more reliable, meaningful, and measurable ESG metrics, in a way that most frameworks cannot. Most established frameworks face difficulties and challenges in providing sustainability information to investors in a significant way, lacking in areas such as transparency, reliability, consistency, materiality, and particularly, their focus on the “S” dimension of ESG. The present article purposes to review the challenges associated with several frameworks and to present a solution to overcome them, by giving an overview of a new and innovative software as a service framework, ESG Maturity. This software presents itself as a solution for both reporting companies and their respective investors, by providing both with an assessment of the ESG maturity index of the companies, and delivering a report containing relevant initiatives, strategies, and action plans tailored to each one of them, within different sectors, dimensions, and geographic areas and consequently, their financial and non-financial implementation impact. ESG Maturity is considered a possible answer to the challenges in ESG reporting, having the potential to revolutionize the way companies report their non-financial information and how investors receive it.info:eu-repo/semantics/publishedVersio

Non-financial disclosure strategies and their implementation in the energy sector: an analysis and inventory of best practices

Purpose : Motivated by the latest development of the European Union Directive 2014/95 on non-financial and diversity information supplemented with the Task Force for Climate-related Financial Disclosure (TCFD), this research intends to build an inventory of non-financial disclosures and best practices. Further, this research explores the non-financial disclosure strategies and implementation within the energy and utility companies based in The Netherlands. Design/methodology/approach : This research proposes a mixed methodologies approach to measure non-financial disclosure based on the public reports and examines the strategies to achieve non-financial disclosure best practices. First, the research utilizes in-depth analysis to do the non-financial disclosure frameworks benchmarking and content analysis to assess the public reports. Second, further investigation is conducted through a case study with semi-structured interviews to discover the phenomena in actual practice and serve as a basis to develop recommendations. Findings : Most energy and utility companies have a high degree of non-financial disclosure maturity based on the EU Directive. In comparison, they have several difficulties in implementing the TCFD recommendations in practice. Furthermore, more in-depth investigations reveal that the challenge lies in the governance process, especially in the management's attention towards non-financial information and the data collection process. Added value : This thesis suggests a recommended approach to developing non-financial metrics based on the available best practices and integrating the corporates’ strategic objectives. Additionally, the research demonstrated the approach to the case studies with the prior conducted assessments from the public report

Expert systems and AI-based decision support in auditing: Progress and perspectives

https://egrove.olemiss.edu/dl_proceedings/1083/thumbnail.jp

Risk assessment for mid-sized companies : tools for developing a tailored approach to risk management

https://egrove.olemiss.edu/aicpa_guides/1814/thumbnail.jp

Instructional Designers as Project Managers: A Phenomenology

The ability to effectively manage learning design projects, consult with stakeholders (such as sponsors, subject matter experts, and learners), and direct projects to completion is a vital part of an instructional designer’s role. Although the need for project management education and experience is reiterated in the literature and in cross-industry instructional designer (ID) job postings, it was unclear how these professionals acquired and used project management skills and tools in their profession because project management is not a focus in many higher education programs intended to prepare instructional designers. The goal of this phenomenological study was to understand the lived experiences of practicing instructional designers as project managers. Results describe how instructional designers practice project management and the best practices, models, methods, tools, and technologies that they use to acquire and apply project management knowledge and skills in their learning design projects. Five themes emerged from the analysis: ID/Project Management (PM) Background, PM Role Characteristics, PM Challenges, PM Insights, and PM Recommendations. During the analysis process, 14 codes (each corresponding to a theme) were exposed. The ID/PM Background theme consisted of ID/PM-related Experience, PM Preparation, and PM Competencies. PM Role Characteristics included Primary Responsibilities, Models Used, and Tools Used. PM Challenges encompassed the PM Challenges and Avoid/Overcome PM Challenges codes. PM Insights comprised PM Preparation Feelings, PM Experience Feelings, and PM Models/Tools Feelings. The theme, PM Recommendations, included codes for PM Preparation Recommendations, PM Model/Tool Recommendations, and PM Recommendations. An examination of themes that emerged from the instructional designers’ stories, along with an exploration of the research questions yielded important findings. The study offers recommendations for academia and industry for preparing instructional designers to manage their projects in professional practice

Auditing derivative instruments, hedging activities, and investments in securities, with conforming changes as of June 1, 2011; Audit and accounting guide

https://egrove.olemiss.edu/aicpa_indev/2178/thumbnail.jp

Characteristics of the Audit Processes for Distributed Informatics Systems

The paper contains issues regarding: main characteristics and examples of the distributed informatics systems and main difference categories among them, concepts, principles, techniques and fields for auditing the distributed informatics systems, concepts and classes of the standard term, characteristics of this one, examples of standards, guidelines, procedures and controls for auditing the distributed informatics systems. The distributed informatics systems are characterized by the following issues: development process, resources, implemented functionalities, architectures, system classes, particularities. The audit framework has two sides: the audit process and auditors. The audit process must be led in accordance with the standard specifications in the IT&C field. The auditors must meet the ethical principles and they must have a high-level of professional skills and competence in IT&C field.informatics audit, characteristic, distributed informatics system, standard

Risk assessment for mid-sized organizations : COSO tools for a tailored approach

https://egrove.olemiss.edu/aicpa_guides/2681/thumbnail.jp