A Comparative Analysis of Major ERP Lifecycle Implementation, Management and Support Issues in Queensland Government

This paper reports on a study of ERP lifecycle major issues from the perspectives of individuals with substantial and diverse involvement with SAP Financials in Queensland Government. A survey was conducted of 117 ERP system project participants in five closely related state government agencies. A modified Delphi technique identified, rationalized and weighed perceived major issues in ongoing ERP life cycle implementation, management and support. The five agencies each implemented SAP Financials simultaneously using a common implementation partner. The three survey rounds of the Delphi technique, together with coding and synthesizing procedures, resulted in a set of 10 major issue categories with 38 sub-issues. Relative scores of issue importance are compared across government agencies, roles (client vs implementation partner) and organizational levels (strategic, technical and operational). Study findings confirm the importance of this finer partitioning of the data, and distinctions identified reflect the circumstances of ERP lifecycle implementation, management and support among the stakeholder groups. The study findings should also be of interest to stakeholders who seek to better understand the issues surrounding ERP systems and to better realise the benefits of ERP

Major Issues with SAP Financials in Queensland Government

This short paper reports a research project that seeks to give improved understanding of client-centered ERP lifecycle support issues in order that research, management and educational resources can be allocated and implemented effectively. The paper presents (1) the study background; (2) the research context and object; (3) the research questions and aims; (4) previous literature on major IS issues employing the Delphi method; (5) the research strategy and design; (6) progress to date; (7) expected benefits and outcomes; and (8) limitations and future research suggestions

A Study of the Digital Divide Evaluation Model for Government Agencies - A Taiwanese Local Government\u27s Perspective

This paper examines the Taiwanese government’s ways of constructing a measurement model and an empirical study of digital divide among government agencies. On the basis of Gowin\u27s Vee structure, this paper first refers to the Grounded Theory in the establishment of the draft list for the measurement of the digital divide in local governments. Furthermore, it constructs five dimensions and 42 measurement factors with an expert questionnaire and the Analytic Hierarchy Process (AHP) for the digital divide evaluation model of government agencies. Finally, this paper measures the actual levels of digital divide in local governments, with the digital divide evaluation model in examining the degrees of digitalization, pros, and cons in association with digital divide. It is hoped that the results would serve as a reference for government agencies of all levels in formulating their digitalization strategies

The Development of a Computer Auditing System Sufficient for Sarbanes-Oxley Section 404 - A Study on the Purchasing and Expenditure Cycle of the ERP System

After Section 404 of the Sarbanes-Oxley Act was released, developing an effective computer auditing system became critical for management and auditors. In this study, the researchers used Gowin\u27s Vee, raised as a research strategy by Novak and Gorwin (1984). On the theoretical side, the researchers arranged documents and employed an expert questionnaire to identify 8 operational procedure elements and 34 critical factors for the purchasing and expenditure cycle. The application side was built upon the model. The researchers then developed the computer auditing system based on the developments of this study. To test the suitability of the system, the researchers conducted a case study whose results showed that this system can provide the company owners and their accountants with a simple, continuous, timely, and analytical method which may help them detect promptly any irregular internal control issues, thus identifying measures to improve the condition

A natural interaction reasoning system for electronic circuit analysis in an educational setting

Thesis (M. Eng.)--Massachusetts Institute of Technology, Dept. of Electrical Engineering and Computer Science, 2006.Includes bibliographical references (p. 42).This thesis presents a sketch-based interaction system that can be used to illustrate the process of reasoning about an electrical circuit in an educational setting. Recognition of hand-drawn shapes is accomplished in a two stage process where strokes are first processed into primitives like lines or ellipses, then combined into the appropriate circuit device symbols using a shape description language called LADDER. The circuit is then solved by a constraint-propagation reasoning component. The solution is shown to the user along with the justifications that support each deduction. The level of detail and the speed of the solution playback can be customized to tailor to a student's particular learning pace. A small user study was conducted to test the performance of the recognition component, which revealed several recognition problems common to almost all of the users' experiences with the system. Suggestions for dealing with these problems are also presented.by Chang She.M.Eng

RISK FACTORS OF ENTERPRISE INTERNAL CONTROL: GOVERNANCE REFERS TO INTERNET OF THINGS (IOT) ENVIRONMENT

This study aims to investigate enterprise risk factors for governing the risk of Internet of Things (IoT) environment. Under the guidance of Gowin’s Vee knowledge map strategy, this study reviewed the related literature and used Delphi expert questionnaire to construct and revise the defined risk factors. Two rounds of expert survey were conducted. A total of 24 experts from the fields of information technology, audit management, and risk management were selected to conduct the questionnaire survey. Eighty-three question items were obtained and categorized into various types of risk factors including environment, process, decision-making, operation, authority, data processing and information, moral, and finance. These factors were categorized according to the consistent opinion of experts. Program SPSS 12.0 was adopted to analyze feedback information from expert questionnaire by conducting statistical analyses and validity testing. All risk factors were integrated and designed carefully, supplemented by verification through statistical value of mean, inter-quartile range, and content validity ratio (CVR). The results of this research can be used as reference in the study of risk factors under IoT governance, and to enhance the development of knowledge on qualitative research. Further, in the new generation of IoT governance practice, the related factors of enterprise risk management can be regarded as key measurement items in internal control and auditing

Effects of IS Characteristics on the E-Business Success Factors for Small- and Medium-Sized Enterprises

The current research presents a theoretically sound model on information systems (IS) characteristics’ effects on end-users’ perception of computer self-efficacy and outcome expectations. Based on the IS success model and the social cognitive theory, the relationship among factors with regard to small- and medium-sized enterprises (SMEs) in Taiwan is examined. Using mail survey, 284 usable responses are obtained, and the total response rate is recorded at 51.64%. Structural equation modeling (SEM) is employed to assess the relationships among related constructs. In modeling the results of data analysis, it is shown that (1) there are no direct links between both information quality and service quality with computer self-efficacy, but the effect of system quality is observed; (2) the relationship between both system quality and service quality with outcome expectations is significant, but that with information quality is not; and (3) outcome expectations mediates the impacts of computer self-efficacy on end-users’ satisfaction. Finally, the implications of the results are provided, and directions for future research are discussed

A Delphi Examination of Public Sector ERP Implementation Issues

A Delphi survey of ERP life cycle management issues was conducted within five agencies of the Queensland government. The five agencies each implemented SAP Financials at around the same time using the services of a common implementation partner. Responses were elicited from ERP project participants, from managers at the agencies, and from users of the financial systems. Valid questionnaires were returned from 61 respondents in the first round survey (response rate = 55%) and yielded 274 perceived issues. Through two rounds of the Delphi survey, these issues have been summarized and categorized into 10 major issue categories (with 38 sub-issues). The final survey round in which respondents will assign weights to these issues is currently underway. Lessons drawn from this study will assist in understanding the ERP life cycle and specific characteristics of the public sector ERP life cycle, and will provide insights into the strengths and weaknesses of ERP systems for public sector organizations

The Development of Audit Detection Risk Assessment System: Using the Fuzzy Theory and Audit Risk Model

The result of audit designation is significantly influenced by the audit evidence collected when planning the audit and the degree of detection risk is further depends on the amount of audit evidence. Therefore, when the assessment factors of detection risk are more objective and correct, audit costs and the risk of audit failure can be reduced. Thus, the aim of this paper is to design an audit detection risk assessment system that could more precisely assess detection risk, comparing with the traditional determination method of detection risk in order to increase the audit quality and reduce the possibility of audit failure. First, the grounded theory is used to reorganize 53 factors affecting detection risk mentioned in literatures and then employed the Delphi method to screen the 43 critical risk factors agreed upon by empirical audit experts. In addition, using the fuzzy theory and audit risk model to calculate the degree of detection risk allow the audit staff to further determine the amount of audit evidence collected and set up initial audit strategies and construct the audit detection risk assessment system. Finally, we considered a case study to evaluate the system in terms of its feasibility and validity