The Hype of Big Data Analytics and Auditors

In the era of fast-tracking digitization and unconventional big data analytics, business models are being reshaped and they impact auditing amongst auditors. This viewpoint paper takes into account the procedures underlying on big data and its analytics in driving the evolution of business and identifies some of the unresolved issues and concerns on auditors, especially in the context of cognitive tasks. The paper continues to focus on the current spate of discussions on big data and auditing profession. It explains the nature of big data and its characteristics as well as the output types. This paper also tries to find answers for what is new in it, how it assists the auditors along with some unresolved  issues and concerns. Since big data analytics is the future, auditors need to reshape themselves in terms of skills and competencies to meet the emerging technological challenges.

Quality In E-Procurement Success

Nowadays, the quality of virtual service is diminishing, in which different aspects of E-business industry is signifying, especially in the business to business (B2B). E-procurement is part of the e-business, therefore, quality factors of E-procurement originates from e-business. Much research has focused on the critical success factors of E-procurement, however, when it comes to implementation, many E-procurements fail, which can be very costly. This article attempts to increase the success rate of E-procurement, and ensures that the success of E-procurement is more sustainable. This research estimates the structural equation model by collecting data from 208 managers to employ quantitative analysis to investigate the relationship between E-procurement quality factors. The result of this research shows that the quality of the organization culture has partial mediator relationship to the success of E-procurement. Meanwhile, the quality of IT infrastructure does not have a mediator relationship with the success of E-procurement. Lastly, quality of knowledge management has a full mediator relationship with the success of E-procurement and it does not affect the dynamic capability of organization directly

Critical factors for diffusion of web technologies for supply chain management functions: Malaysian perspective

Good supply chain management is essential for a successful company. Supply chain management can reach beyond the boundaries of a single company to share that information between suppliers, manufacturers, distributors, and retailers. This is where the information technologies play an important role. Information technology (IT) facilitates companies to share of large amounts of information along the supply chain, and is often referred to as vital facilitator of supply chain management (SCM) functions. As a new medium of communication, the Internet has conquered the world with break taking speed, and it’s the worldwide penetration and high level of standardization contributes to increase globalization. With new web technologies, Internet based systems can deliver functionality and information to user a standard web browser, thereby eliminating requirement for traditional Electronic Data Interchange (EDI) or client based software and reducing information technology implementation and maintenance costs, cycles and burdens. The Internet offers the supply chain immense potential and entirely new ways for streamlining coordination between business partners and customers. Therefore, this study explores the use of use technologies for organizational SCM. Based on an extensive survey of Malaysian organizations, it investigates the diffusion of web technologies into supply chain functions. The findings suggested that top management support and Trialability play crucial role for diffusing web technologies in supply chain. This study provides a greater understanding of managers’ perception of web technologies diffusion in their organizations. Those interested in adopting web technologies in their supply chain activates may find these results helpful in guiding their effort

Embracing technology and propelling SMEs through open innovation transformation

Purpose: Open innovation exploration in Small Medium Enterprises (SMEs) lack comprehensive review. This study integrates empirical findings in analyzing open innovation adoption by integrating relevant theories to support the arguments. Design/Methodology/Approach: The research uses cross sectional data from the survey mode from SMEs industries. Simple random sampling technique was used and hierarchical multiple regression was employed to test the related hypothesis variables. The theories utilized in this research are drawn from multiple theoretical perspectives from Open Innovation concept, Social Exchange Theory and Actor Network theory. Cross-sectional data were collected using the survey method in obtaining data. Hierarchical multiple regression was employed to test the hypothesized relationships. This research utilizes quantitative techniques and the findings of this study will support SMEs in fostering new tools and technologies that are driven by open innovation concept. Findings: The results indicate that the relationships between organizational citizenship behaviour, organizational culture, managerial ties and transactional costs are significant and thus all the hypothesis are supported. Practical Implications: The study will benefit SMEs in adopting technologies that are driven by open innovation concept in achieving sustainable productivity and performances in the long run. From theoretical aspect, the dimensions of various behaviours provide guidelines to SMEs for tackling employees’ obstacles in adopting technology based productions. Originality/Value: To the best of the authors’ knowledge, lack of research is attempted to study the open innovation concept which is a an influential factors that affect SMEs as well as the behavioural and cost factors that determines the success of open innovation adoption.peer-reviewe

Exploring hyperlink structure of electronic commerce websites: A webometric study

Hyperlink analysis, an emerging research area in web structure mining, extracts hidden information from hyperlink data. This study analyses the websites of USA's best 50 small companies to determine the association between the Webometrics data and business performance measures as well as traffic ranking. The results show that there is an association between the Webometrics data and the company's business information as well as traffic ranking. This suggests that Webometrics data could be used as an indicator for evaluating the business performance of the company as well as the visibility of its website to a target audience

Implementing successful information systems: influence of organizational factors

To ensure a successful implementation of information systems, it has been widely acknowledged that issues like human, social and organizational factors need to be considered. Systems analysts not only have to deal with the hard systems, but also the soft systems which add to the richness and complexity in designing strategic information systems. Successful information systems should have a strong fit between systems features and organizational factors: business strategy, business processes, organizational structure and corporate culture. This paper discusses the correlation between organizational factors and IS success. A better understanding of the correlation will assist organizations in their use and management of information systems as well as understanding of the effects of information systems on people and organizational design, which leads to a better design of information systems

Determinants of e-business usage in Malaysian service industry

This study examined factors determining e-business usage and its influence on business performance in the Malaysian service industry. It focuses on technological, organisational, and environmental (TOE) model to see how different characteristics of this model would predict e-business usage. Questionnaire survey method was used in collecting primary data, where samples were selected using stratified random sampling to yield 165 verified responses. In assessing drivers of e-business usage, technology competence, web functionalities, firm size, and pressure intensity were found to have significant influence on the extent of e-business usage. Among these, web functionalities appeared to be the strongest factor and had a significant positive path. It showed that higher web functionalities led to higher e-business usage. Other variables which had significant positive relationship to e-business usage include technology competence and firm size. Internationalisation scope, web technology investment costs, managerial beliefs, and regulatory support was also found to have positive relationship to e-business usage, however these relationships are not significant. Meanwhile, pressure intensity was found to have significant negative relationship to e-business usage

An analytical model to measure IS-enabled organizational effectiveness

When business managers are considering whether to invest in an enterprise resource planning (ERP) system, they ask the question: “What are the returns on investment?” When the ERP system is implemented and in operation, business managers ask another question: “How successful is the system?” To answer these questions, clues can be found by examining organizational effectiveness improvements as a result of ERP system implementation. This paper suggests that being able to identify the dimensions of organizational effectiveness is enabled by ERP systems. Together with positive organizational effectiveness improvements, the business value of ERP systems can be demonstrated. To provide the evidence needed to support the notion, a confirmatory factor analysis (CFA) was conducted. Analyses reveal that the construct of IS-enabled organizational effectiveness can be modeled, at a higher-order abstraction level, as a third-order construct manifested by three second-order constructs and ten first-order constructs