Selecting Communication Artifacts for Requirements Engineering

In this paper, we identify and explicate the factors that lead organizations to select particular communication artifacts in the requirements engineering (RE) process and to determine the communication artifacts that they prefer in particular RE phases and with which RE methods. We do so to improve RE communication. Information systems (IS) projects often fail due to poorly specified or misunderstood requirements. We articulate a process framework for RE, which serves as a basis for our discussing and analyzing RE communication artifacts. In doing so, we extend the RE process by adding two transitional phases (pre-validation and pre-approval) to ensure that organizations identify all of the essential requirements. We employ qualitative methods to identify the criteria for selecting communication artifacts. We discover that organizational culture plays a key role in this process. Our findings suggest that the traditional phases occur more in organizations that use waterfall development processes than in organizations that agile development methods

Industry 4.0 and accounting: directions, challenges, opportunities

The purpose of the study was to reveal the directions, challenges and opportunities that arise in the accounting system in the conditions of Industry 4.0, when innovative solutions based on the capabilities of new digital technologies become the management of in-demand enterprises. The role of Industry 4.0 is shown, the features of modern Industry 4 technologies are revealed, the main technologies and production processes are demonstrated, interconnected using industrial protocols to create intelligent data. The rating of digital competitiveness and their readiness to implement Industry 4.0 technologies for 64 countries of the world is given and analyzed. These factors hinder the process of digitalization in countries with a low rating. The influence of Industry 4.0 on the accounting system is determined and the technologies affected by the fourth industrial revolution in terms of accounting (Big Data or Data Analytics, Cloud Computing, AI, Blockchain, Internet of Things (IoT), Robotic Process Automation) and changes waiting for the profession of accountant. The coordination of efforts of business, education and the state in the context of the development of Industry 4.0 technologies was noted

Strategies for business model innovation: How firms reel in migrating value

This paper brings together firm-level research on business models and industry-level research on value migration to examine patterns of business model innovation. We draw on qualitative data from 14 cases and 68 interviews in the computer and telecommunications industries to demonstrate how business model innovation is sensitive to industry-wide forces of value migration. Based on our analysis we conclude that when value is rapidly migrating across industries and between firms, proactively substituting key elements of the primary business model provides a better fit with the new value landscape than launching secondary business models in parallel. We suggest four underlying mechanisms that link business model innovation, value migration and subsequent outcomes. Unpacking business model innovation allows us to discuss contingencies for the main business model strategies, specifically in terms of limitations to—and opportunities of—changing the primary business model and the practice of parallel business models