Bundling of Information Goods - Past, Present and Future

Bundling of information goods (such as software and digitized music or TV) is omnipresent in today’s business-to-consumer environment. However, a surprisingly small number of articles address this issue within the information systems science (ISS) literature. By conducting a thorough literature review on the subject, this article shows that a lion’s share of the most important work on information technology product bundling is published outside the ISS arena. On the basis of the literature review, eight future research directions are presented

The Role of IT in the Formation of a Company\u27s Offering - A Framework for Empirical Analysis

In this study, we explore the role of information technology in the seller’s decision to formulate an offering. On the basis of a review of existing studies, we identify three dimensions characterizing the nature of a company’s offering as a part of a comprehensive business model. We analyze offerings on the continuum from product-oriented to service-oriented offerings. The established dimensions are: degree of standardization, timing of costs and price quotation principle. We identify three types of factors (to be tested empirically) affecting the seller’s decision to formulate an offering. These factors are: (1) the use of IT (the degree of integration to electronic business between the buyer and supplier organizations), (2) factors endogenous to the company’s offering, (i.e., scope of contract and type of installations to maintain), and (3) factors exogenous to the company’s offering, (i.e., factors relating to technical unpredictability and core competencies)

Assessing the Carbon Footprint of Paper vs. Electronic Invoicing

In this paper, we assess the carbon footprint of paper versus electronic invoicing practices. Based on expert interviews and a case study, we develop process charts for each process (paper vs. electronic, outgoing vs. incoming) and pinpoint the main differences between the paper-based invoicing and electronic invoicing. Our findings indicate that moving from paper-based invoicing to electronic invoicing decreases the carbon footprint of one invoice (lifecycle) by 63%. The greatest effect comes from the elimination of unnecessary manual work, while material and transportation are significant factors as well. This is due to the fact that invoice data in structured, electronic format enables the automation of invoicing in greater extent than paper-based invoicing or electronic invoicing in non-structured format (such as PDF-files). This further underlines the benefits of electronic processing of invoices in addition to the processing cost savings

What Makes Data Possible? A Sociotechnical View on Structured Data Innovations

Drawing from the theory of digital objects, this paper examines the distinction between structured and unstructured data as carriers of facts. We argue that data do not ‘have’ a structure but are made by a structure that confers data their capacity to represent contextual facts. We employ a case vignette involving XBRL (eXtensible Business Reporting Language) and its use in statutory financial reporting to illustrate and explore the sociotechnical nature of data and to describe what we call data innovations: new valuable ways to render phenomena as data. We find that data structure is best viewed as a matter that is relative to a purpose in a context. Theorizing data from a sociotechnical perspective could evolve to provide, in effect, the material science of digital economy

Are design networks shaped by their own outcomes? coordination processes between actors and artefacts

This paper sets the basis for a research project focused on collaborative social network’s genesis and dynamics. It introduces a research framework for the empirical investigation of a network focused on the design of a shared artefact, the so-called Web services Architecture . Our hypothesis is that network artefact’s characteristics, seen as the final outcome of a collaborative process, influence and drive the genesis and the structure of the social network that is designing it. We embraced this view in order to avoid a limitation of the traditional perspectives that consider the network structure as exogenous and stable. We consider the reciprocal influence between the artefact and the social network structure, with a phase in which the desired artefact may shape the network genesis and a phase in which the emergent network’s structure may drive the artefact design

Managing the move to the cloud – analyzing the risks and opportunities of cloud-based accounting information systems

The accounting industry is being disrupted by the introduction of cloud-based accounting information systems (AIS) that allow for a more efficient allocation of work between the accountant and the client company. In cloud-based AIS, the accountant and the client company as well as third parties such as auditors can simultaneously work on the data in real time. This, in turn, enables a much more granular division of work between the parties. This teaching case considers Kluuvin Apteekki, a small pharmacy business whose owner faces critical management decisions on how to embrace this new opportunity to move to the cloud. Students are guided to evaluate the advantages and drawbacks of cloud computing in the specific context of accounting services. Also, the owner must make a set of critical decisions concerning which tasks to outsource The accounting process comprises of several tasks and sub-tasks, adding to the complexity of the decision making problem. The main learning outcome of the case is related to the development of the skills and competencies needed in creating a strong business case for implementing IT-enabled business processes.Non Peer reviewe

Exploring the Link between System Integration and Technology Usage

Recent developments in the area of electronic accounting information systems have enabled accounting firms to move their focus from paper-based, mandatory business reporting and book-keeping to value-added services, such as providing cash flow forecasts to their customer companies (typically SMEs). In this study, we explore the usage of cash flow forecasting systems in accounting firms. Drawing on the theories of technology acceptance and usage and empirical data from 108 accounting firms, we find that system integration is a key determinant in explaining the task-technology fit which, in turn, explains the usage of cash flow forecasting systems. Further analysis revealed that frequent users of cash flow forecasting systems relied on commercial, highly integrated solutions, whereas ad hoc users preferred spreadsheet programs

Introduction to Mobile Value Services Minitrack

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