156 research outputs found

    The Process approach’s contribution in internal auditing: An improved risk assessment for optimized processes

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    The traditional model deployed to ensure internal auditing mission is outdated. The internal auditing requires a new approach for the better restructuring and organizing the step to follow for this purpose. The function of internal auditing is recognized as a strong contributor to the development of governance practices across all sectors. It ensures an effective evaluation of the processes and controls within an organization. Furthermore, it provides an assurance about the compliance of the procedures with international standards, laws, regulations and strategies of the firm. As a fact, the internal audit function improves internal controls by understanding the functioning of the processes, analyzing the risks and identifying changes that must be conducted for an appropriate management action taken. The objectives are both to fill any gap in the risk management process of the firm and to optimize the operationalization of its processes.                 In this paper, we propose a new audit review process based on the process approach as advocated by the ISO9000:2000. We demonstrate how the process approach used in logistics fields contributes efficiently in internal auditing from the identification of the requirements, quality characteristics and resources of the process to the definition of the deliverables. We develop a new formalism of the internal auditing approach using the technique of meta modeling. The template increases the efficiency of quality process assessment by formalizing, firstly, a guide to be followed by internal auditors to analyze the process ‘as it’, secondly, a model that design the links between the concepts, actions and resources. Therefore, the proposed formalization integrates the operational, relational and structural spaces that take into consideration all the resources, actors and outputs of a process. We recommend a mixed-method approach that combines internal auditing practices, risk assessment practices and the process approach.   JEL Classification: M42 Paper type: Theoretical ResearchThe traditional model deployed to ensure internal auditing mission is outdated. The internal auditing requires a new approach for the better restructuring and organizing the step to follow for this purpose. The function of internal auditing is recognized as a strong contributor to the development of governance practices across all sectors. It ensures an effective evaluation of the processes and controls within an organization. Furthermore, it provides an assurance about the compliance of the procedures with international standards, laws, regulations and strategies of the firm. As a fact, the internal audit function improves internal controls by understanding the functioning of the processes, analyzing the risks and identifying changes that must be conducted for an appropriate management action taken. The objectives are both to fill any gap in the risk management process of the firm and to optimize the operationalization of its processes.                 In this paper, we propose a new audit review process based on the process approach as advocated by the ISO9000:2000. We demonstrate how the process approach used in logistics fields contributes efficiently in internal auditing from the identification of the requirements, quality characteristics and resources of the process to the definition of the deliverables. We develop a new formalism of the internal auditing approach using the technique of meta modeling. The template increases the efficiency of quality process assessment by formalizing, firstly, a guide to be followed by internal auditors to analyze the process ‘as it’, secondly, a model that design the links between the concepts, actions and resources. Therefore, the proposed formalization integrates the operational, relational and structural spaces that take into consideration all the resources, actors and outputs of a process. We recommend a mixed-method approach that combines internal auditing practices, risk assessment practices and the process approach.   JEL Classification: M42 Paper type: Theoretical Researc

    The socio-technical dynamics of ICT innovation: a social shaping analysis of portals

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    This PhD thesis presents a longitudinal study of the dynamics of the innovation process of a standardised technology. The study addresses the factors that shape technology decision-making along the entire technology life cycle - from design to implementation - within the context of a complex socio-technical setting. The development of the Internet led to acceleration in the diffusion of Inter-Organisational Networks and Systems (IONS), particularly of portals. Portals are defined as linked electronic platforms with a single point-of-entry, independent of time and space, and that enable collaboration through access to multiple sources from different organisational information systems. Organisations develop and implement portals to respond to market pressures, for example in order to rationalise procurement.The thesis attempts to expand the understanding of the socio-technical dynamics patterning both the decision-making process and the outcomes of complex ICT innovation projects. The thesis seeks to overcome the shortcomings of existing social and economic research on inter-organisational standardisation by redressing the limitations in terms of empirical scope and analytical frameworks of, on the one hand, studies of standard setting processes which neglect the wider and subsequent context of implementation and, on the other hand, of 'diffusion of standards' studies which ignore the way in which standards evolve in their implementation. This study specifically answers theoretical and practical questions of ICT innovation dynamics in a complex multi-spaced setting, combining economic, technical and sociological theories. The research draws on the Social Shaping of Technology (SST) perspective by explaining ICT innovations as historical and contexted actor-focussed technological change processes. The thesis develops a Multi-level Space of Innovation Dynamics (MSID) framework to capture the dynamics of standardised portal technology development and its outcomes on two levels: at a micro level, focusing on individuals and groups in the adopting organisation (zoom in), and at the meso level, addressing the effects that the dynamics have in the broader context of the sector (zoom out). Jorgensen's concept of 'arena' is used to analyse the way in which the actors involved at the company and the industry level are configured together. The turbulent dynamics are analysed as the outcome of complex processes of change involving the configuration and re-configuration of the various arenas and networks in which the array of involved organisational actors are embedded.The contribution to existing knowledge is based on the development of the MSID framework and its application to a complex multi-layered and longitudinal case study based in the automotive industry. The researcher's unique extensive access as a participant and analyst to the complex setting of the portal development was essential to develop the framework and to illustrate the ways in which theoretical concepts can be grounded in real empirical cases. The research finds that ICT innovations are shaped by history and context of the adopting organisation and the actors involved. The extremely complex organisational politics of decision-making processes were patterned by the configuration of the project and the management of expertise. Interactions and realignments amongst this complex set of socio-technical factors led to a drift in the subsequent outcomes. This study supports the socio-technical analysis of supply chains as mutually shaped by technology and the adopting user organisation. Finally, the study also provides organisations with rich sociological insights that could translate into the planning of similar technology-driven projects

    Rethink Digital Health Innovation: Understanding Socio-Technical Interoperability as Guiding Concept

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    Diese Dissertation sucht nach einem theoretischem GrundgerĂŒst, um komplexe, digitale Gesundheitsinnovationen so zu entwickeln, dass sie bessere Erfolgsaussichten haben, auch in der alltĂ€glichen Versorgungspraxis anzukommen. Denn obwohl es weder am Bedarf von noch an Ideen fĂŒr digitale Gesundheitsinnovationen mangelt, bleibt die Flut an erfolgreich in der Praxis etablierten Lösungen leider aus. Dieser unzureichende Diffusionserfolg einer entwickelten Lösung - gern auch als Pilotitis pathologisiert - offenbart sich insbesondere dann, wenn die geplante Innovation mit grĂ¶ĂŸeren Ambitionen und KomplexitĂ€t verbunden ist. Dem geĂŒbten Kritiker werden sofort ketzerische Gegenfragen in den Sinn kommen. Beispielsweise was denn unter komplexen, digitalen Gesundheitsinnovationen verstanden werden soll und ob es ĂŒberhaupt möglich ist, eine universale Lösungsformel zu finden, die eine erfolgreiche Diffusion digitaler Gesundheitsinnovationen garantieren kann. Beide Fragen sind nicht nur berechtigt, sondern mĂŒnden letztlich auch in zwei ForschungsstrĂ€nge, welchen ich mich in dieser Dissertation explizit widme. In einem ersten Block erarbeite ich eine Abgrenzung jener digitalen Gesundheitsinnovationen, welche derzeit in Literatur und Praxis besondere Aufmerksamkeit aufgrund ihres hohen Potentials zur Versorgungsverbesserung und ihrer resultierenden KomplexitĂ€t gewidmet ist. Genauer gesagt untersuche ich dominante Zielstellungen und welche Herausforderung mit ihnen einhergehen. Innerhalb der Arbeiten in diesem Forschungsstrang kristallisieren sich vier Zielstellungen heraus: 1. die UnterstĂŒtzung kontinuierlicher, gemeinschaftlicher Versorgungsprozesse ĂŒber diverse Leistungserbringer (auch als inter-organisationale Versorgungspfade bekannt); 2. die aktive Einbeziehung der Patient:innen in ihre Versorgungsprozesse (auch als Patient Empowerment oder Patient Engagement bekannt); 3. die StĂ€rkung der sektoren-ĂŒbergreifenden Zusammenarbeit zwischen Wissenschaft und Versorgungpraxis bis hin zu lernenden Gesundheitssystemen und 4. die Etablierung daten-zentrierter Wertschöpfung fĂŒr das Gesundheitswesen aufgrund steigender bzgl. VerfĂŒgbarkeit valider Daten, neuen Verarbeitungsmethoden (Stichwort KĂŒnstliche Intelligenz) sowie den zahlreichen Nutzungsmöglichkeiten. Im Fokus dieser Dissertation stehen daher weniger die autarken, klar abgrenzbaren Innovationen (bspw. eine Symptomtagebuch-App zur Beschwerdedokumentation). Vielmehr adressiert diese Doktorarbeit jene Innovationsvorhaben, welche eine oder mehrere der o.g. Zielstellung verfolgen, ein weiteres technologisches Puzzleteil in komplexe Informationssystemlandschaften hinzufĂŒgen und somit im Zusammenspiel mit diversen weiteren IT-Systemen zur Verbesserung der Gesundheitsversorgung und/ oder ihrer Organisation beitragen. In der Auseinandersetzung mit diesen Zielstellungen und verbundenen Herausforderungen der Systementwicklung rĂŒckte das Problem fragmentierter IT-Systemlandschaften des Gesundheitswesens in den Mittelpunkt. Darunter wird der unerfreuliche Zustand verstanden, dass unterschiedliche Informations- und Anwendungssysteme nicht wie gewĂŒnscht miteinander interagieren können. So kommt es zu Unterbrechungen von InformationsflĂŒssen und Versorgungsprozessen, welche anderweitig durch fehleranfĂ€llige ZusatzaufwĂ€nde (bspw. Doppeldokumentation) aufgefangen werden mĂŒssen. Um diesen EinschrĂ€nkungen der EffektivitĂ€t und Effizienz zu begegnen, mĂŒssen eben jene IT-System-Silos abgebaut werden. Alle o.g. Zielstellungen ordnen sich dieser defragmentierenden Wirkung unter, in dem sie 1. verschiedene Leistungserbringer, 2. Versorgungsteams und Patient:innen, 3. Wissenschaft und Versorgung oder 4. diverse Datenquellen und moderne Auswertungstechnologien zusammenfĂŒhren wollen. Doch nun kommt es zu einem komplexen Ringschluss. Einerseits suchen die in dieser Arbeit thematisierten digitalen Gesundheitsinnovationen Wege zur Defragmentierung der Informationssystemlandschaften. Andererseits ist ihre eingeschrĂ€nkte Erfolgsquote u.a. in eben jener bestehenden Fragmentierung begrĂŒndet, die sie aufzulösen suchen. Mit diesem Erkenntnisgewinn eröffnet sich der zweite Forschungsstrang dieser Arbeit, der sich mit der Eigenschaft der 'InteroperabilitĂ€t' intensiv auseinandersetzt. Er untersucht, wie diese Eigenschaft eine zentrale Rolle fĂŒr Innovationsvorhaben in der Digital Health DomĂ€ne einnehmen soll. Denn InteroperabilitĂ€t beschreibt, vereinfacht ausgedrĂŒckt, die FĂ€higkeit von zwei oder mehreren Systemen miteinander gemeinsame Aufgaben zu erfĂŒllen. Sie reprĂ€sentiert somit das Kernanliegen der identifizierten Zielstellungen und ist Dreh- und Angelpunkt, wenn eine entwickelte Lösung in eine konkrete Zielumgebung integriert werden soll. Von einem technisch-dominierten Blickwinkel aus betrachtet, geht es hierbei um die GewĂ€hrleistung von validen, performanten und sicheren Kommunikationsszenarien, sodass die o.g. InformationsflussbrĂŒche zwischen technischen Teilsystemen abgebaut werden. Ein rein technisches InteroperabilitĂ€tsverstĂ€ndnis genĂŒgt jedoch nicht, um die Vielfalt an Diffusionsbarrieren von digitalen Gesundheitsinnovationen zu umfassen. Denn beispielsweise das Fehlen adĂ€quater VergĂŒtungsoptionen innerhalb der gesetzlichen Rahmenbedingungen oder eine mangelhafte PassfĂ€higkeit fĂŒr den bestimmten Versorgungsprozess sind keine rein technischen Probleme. Vielmehr kommt hier eine Grundhaltung der Wirtschaftsinformatik zum Tragen, die Informationssysteme - auch die des Gesundheitswesens - als sozio-technische Systeme begreift und dabei Technologie stets im Zusammenhang mit Menschen, die sie nutzen, von ihr beeinflusst werden oder sie organisieren, betrachtet. Soll eine digitale Gesundheitsinnovation, die einen Mehrwert gemĂ€ĂŸ der o.g. Zielstellungen verspricht, in eine existierende Informationssystemlandschaft der Gesundheitsversorgung integriert werden, so muss sie aus technischen sowie nicht-technischen Gesichtspunkten 'interoperabel' sein. Zwar ist die Notwendigkeit von InteroperabilitĂ€t in der Wissenschaft, Politik und Praxis bekannt und auch positive Bewegungen der DomĂ€ne hin zu mehr InteroperabilitĂ€t sind zu verspĂŒren. Jedoch dominiert dabei einerseits ein technisches VerstĂ€ndnis und andererseits bleibt das Potential dieser Eigenschaft als Leitmotiv fĂŒr das Innovationsmanagement bislang weitestgehend ungenutzt. An genau dieser Stelle knĂŒpft nun der Hauptbeitrag dieser Doktorarbeit an, in dem sie eine sozio-technische Konzeptualisierung und Kontextualisierung von InteroperabilitĂ€t fĂŒr kĂŒnftige digitale Gesundheitsinnovationen vorschlĂ€gt. Literatur- und expertenbasiert wird ein Rahmenwerk erarbeitet - das Digital Health Innovation Interoperability Framework - das insbesondere Innovatoren und Innovationsfördernde dabei unterstĂŒtzen soll, die Diffusionswahrscheinlichkeit in die Praxis zu erhöhen. Nun sind mit diesem Framework viele Erkenntnisse und Botschaften verbunden, die ich fĂŒr diesen Prolog wie folgt zusammenfassen möchte: 1. Um die Entwicklung digitaler Gesundheitsinnovationen bestmöglich auf eine erfolgreiche Integration in eine bestimmte Zielumgebung auszurichten, sind die Realisierung eines neuartigen Wertversprechens sowie die GewĂ€hrleistung sozio-technischer InteroperabilitĂ€t die zwei zusammenhĂ€ngenden Hauptaufgaben eines Innovationsprozesses. 2. Die GewĂ€hrleistung von InteroperabilitĂ€t ist eine aktiv zu verantwortende Managementaufgabe und wird durch projektspezifische Bedingungen sowie von externen und internen Dynamiken beeinflusst. 3. Sozio-technische InteroperabilitĂ€t im Kontext digitaler Gesundheitsinnovationen kann ĂŒber sieben, interdependente Ebenen definiert werden: Politische und regulatorische Bedingungen; Vertragsbedingungen; Versorgungs- und GeschĂ€ftsprozesse; Nutzung; Information; Anwendungen; IT-Infrastruktur. 4. Um InteroperabilitĂ€t auf jeder dieser Ebenen zu gewĂ€hrleisten, sind Strategien differenziert zu definieren, welche auf einem Kontinuum zwischen KompatibilitĂ€tsanforderungen aufseiten der Innovation und der Motivation von Anpassungen aufseiten der Zielumgebung verortet werden können. 5. Das Streben nach mehr InteroperabilitĂ€t fördert sowohl den nachhaltigen Erfolg der einzelnen digitalen Gesundheitsinnovation als auch die Defragmentierung existierender Informationssystemlandschaften und trĂ€gt somit zur Verbesserung des Gesundheitswesens bei. Zugegeben: die letzte dieser fĂŒnf Botschaften trĂ€gt eher die FĂ€rbung einer Überzeugung, als dass sie ein Ergebnis wissenschaftlicher BeweisfĂŒhrung ist. Dennoch empfinde ich diese, wenn auch persönliche Erkenntnis als Maxim der DomĂ€ne, der ich mich zugehörig fĂŒhle - der IT-Systementwicklung des Gesundheitswesens

    Digital Transformation in Norwegian Enterprises

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    This open access book presents a number of case studies on digital transformation in Norway, one of the fore-runners in the digital progress index established by the European Commission in 2020. They explore the process of adoption, diffusion and value generation from digital technologies, and how the use of different digital solutions has enabled Norwegian enterprises to digitally transform their operations and business models. The book starts with an introductory chapter summarizing a vast body of literature in order to synthesize what is already known about digital transformation before exploring the Norwegian context in more detail. Then a series of case studies from the private and public sector in Norway is presented. They document a process perspective which describes the sequence of events during and after adoption of digital solutions, as well as the types of business value that were realized. Through these single studies, the process of digital transformation is illustrated, a number of key findings highlighted, and eventually theoretical and practical recommendations based on these cases emphasized. The book closes with a brief overview of some emerging technologies, and comments on how they are likely to change different sectors. Digital transformation has been one of the priority areas for the Norwegian government over the past years and puts Norwegian enterprises upfront in adopting novel technologies and utilizing them for achieving organizational goals. This experience accumulated over the years makes the Norwegian context a particularly interesting one in understanding how private and public organizations make use of new digital solutions, what lessons can be learnt during the process, and what are some of the key success and failure factors. This way the book is written for practitioners who are currently involved in digital transformation projects in their organizations, researchers of information systems and management, as well as master students in degrees of informatics and technology management

    Sustainable Consumer Behavior and Food Marketing

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    In light of the considerable impact of global food supply chains on climate change, more sustainable ways of producing, distributing, and consuming food appear critical for sustainable development. With the aim of contributing to this topic, this Special Issue on sustainable food consumption and food marketing addresses various relevant issues related to food consumption, including innovative and sustainable forms of food production and consumption, animal welfare and meat consumption, price transmission, social media communication, alternative food production, and organic agriculture, among others. As such, this Special Issue sheds light on more sustainable and carbon-friendly food production and consumption systems from various angles. It delivers valuable scientific evidence for the transformation of current carbon-based food supply chains to more eco-friendly, fair, and future-oriented food supply chains

    Determinants of the Assimilation of Information Technologies in Human Resource Service Delivery in Canada and the United States of America

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    The use of Information Technology (IT) in the delivery of Human Resource (HR) services -a traditionally laborious, paper-intensive operation—is spearheading a revolution in the way personnel services are delivered. Based on a thorough review of practitioner and academic research literatures, this dissertation studies the determinants of assimilation for the following HR Information Technologies (HRITs): (1) HR functional applications; (2) Integrated HR software suites; (3) Interactive (or Automated) Voice Response systems; (4) HR intranets; (5) Employee Self-Service applications; (6) Manager Self-Service applications; (7) HR extranets; and (8) HR portals. The assimilation of HRITs is operationalized through a multidimensional variable, HR Technology Intensity (HRTI), that includes information on the assimilation stage of the technologies used in the firm, as well as on the penetration with which they are being used. Using a Diffusion of Innovations perspective, four sets of factors are hypothesized to influence HRTI: Environmental Factors (more specifically, Environmental Turbulence), Organizational Factors (Top Management Support and Uniqueness of HR Practices), User Department Factors (HR Innovation Climate, HR IT-Absorptive Capacity and HR-Technology Champion), and IS Department Factors (HR IS Resource Availability and HR-IS Relationship). The latter are theorized to mediate the relationship between the User Department factors and HRTI when the Locus of Responsibility for HR-Technology includes at least partially the IS function -a moderated mediation functional form (James & Brett, 1984). Data from 155 HR Executives from firms in Canada and the United States were collected using an Internet-based survey, yielding a response rate of 21.3%. No consequential differences were found among country sub-samples. Hierarchical regression analyses offered support for the hypotheses concerning the relationship between HRTI and Top Management Support (an Organizational Factor), and HR Innovation Climate (a User Department Factor). Moderated mediation analyses also substantiated the hypothesis linking HR Innovation Climate and HRTI by way of HR-IS Relationship when the Locus of Responsibility for HR-Technology includes the IS function. Finally, an alternate dependent variable (the Sum of Percentage Penetration of IT for HR) offers converging support for the analyses linking predictor and independent variables. Implications, limitations of this investigation, and suggestions for future research conclude this dissertation

    Developing a conceptual framework for integrating risk management in the innovation project

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    Increased competition, rapidly changing technology and customer expectations have caused the innovation process to become more complex and uncertain. This study examines the possible benefits of integrating some of the concepts of risk management into the innovation project. However, adopting rigorous risk management at every stage of the innovation process could be costly: some risk management could be valuable, but too much, or inappropriate risk management might stifle innovation. There are many separate models for innovation and risk management. This study develops a combined theoretical model which aims to help the understanding of appropriate risk management in innovation. The theoretical model is based on the classic innovation process but emphasises critical decision points and information needs at various stages, with various possible contributions from risk management. The stage-gate innovation process model, with its emphasis on decisions, provides a basis for incorporating risk management with decisions related to criteria and information needs; this stage-gate model was employed in the study as the core of a theoretical model combining innovation and risk management. The theoretical model was tested in a series of empirical case studies in the United Kingdom and Iran. These involved 40 detailed interviews in five medium-large companies from a variety of industries. The case studies suggest that the combined model of risk and innovation management should be relevant across diverse industries: staff from different countries (UK and Iran), industries and functional backgrounds could all relate to it and the theoretical model provided a useful structure for developing a more detailed understanding of the possible roles and implementation of risk management in innovation. The study suggests that there is no simple guidance that companies can apply in all situations. The choice of risk management techniques varies with different innovation projects, the characteristics of the particular industry and the environment. In addition, different aspects of the risk management system are useful in different stages of the innovation project and attempting to apply a standard technique throughout the innovation project could lead to failure. A prime example is in the creativity stage: simple risk identification at this stage may be useful but more rigorous risk analysis may be stifle creativity. More rigorous risk analysis may be more appropriate in the later stages of the innovation process. Companies can use this theoretical model to help people appreciate the possible contribution of risk management at the different stages of the innovation project

    Mine Detection Dogs: Training, Operations and Odour Detection

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    The use of dogs for mine detection has expanded dramatically in the last ten years. However, research designed to explore and understand the issues underlying mine dog detection has not kept pace with that expansion. A poor knowledge base was recognised as a key limitation on further development and exploitation of this fascinating detection technology. The GICHD therefore accepted the challenge of initiating a programme of research on mine detection dogs, with the specific objectives of (1) improving understanding of the skills and limitations of dogs, (2) optimising their deployment and performance, and (3) raising confidence in their work. This book is the first extensive overview of that programme of research, which has produced considerable success but also encountered some difficulties. Several projects are still underway and are not reported on in detail here. Some areas of research are still raising more questions than providing answers, and there is much more to be done. The book is therefore as much a report on work in progress as on completed projects. It provides valuable reviews of current knowledge in key areas, an up-to-date summary of topical issues, some historical perspectives and some empirical results. I invite you to explore the book with an eye on what remains to be achieved, as well as on the details within the chapters
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