Internal IT Control Systems and Global Regulation of Organizations: The Rise of Control Assemblages

The encounter between global regulation and IT offers a challenging environment in organizations to investigate how internal control systems (ICS) emerge and social orders are changed. In this research paper, I used the opportunity to investigate assemblages that have coded and territorialized IT in a large organization. Based on a case study, the paper emphasizes that ICS are composed of loosely structured, ever evolving heterogeneous components and systems, which are involved in constant re-conceptualization. In particular, processes leading to the creation of control assemblages, resulting tensions and conflicts, and the roles of the installed base and exteriorized relations are shortly discussed

The roles of absorptive capacity and cultural balance for exploratory and exploitative innovation in SMEs

This study investigates whether balanced forms of organizational cultures moderate the effects of potential and realized absorptive capacities (ACs) to simultaneously generate exploratory and exploitative innovations. Using empirical survey data collected from 138 small to medium-sized enterprises (SMEs), we applied partial least squares (PLS) structural equation modeling (SEM) combined with mediation and moderation analyses to test our hypotheses. Our results show that the effects of potential AC on organizations' exploratory and exploitative innovations are fully mediated by the organizations' realized AC. The positive effects of realized AC on innovation are contingent on the overall cultural balance of the organization, which, however, does not affect the strong link between potential AC and realized AC. We thus provide novel empirical insights into the multi-dimensional nature of AC and the importance of cultural equilibrium for both exploratory and exploitative innovation, which is of particular importance for ambidextrous SMEs facing dynamic markets

IT Project Management Control and the Control Objectives for IT and Related Technology (CobiT) Framework

Motivated by scarce academic consideration of project management control frameworks, this article explores usage, value and structure of frameworks with a focus on the popular Control Objectives for IT and related Technology (CobiT) construct. We attempt to add to an empirically validated structure of internal control over IT project management by including CobiT's views on the intended domain of content. Results from the empirical survey indicate that the metrics suggested by CobiT are regarded as feasible and important by project management professionals, and are regularly used in controlling practice. Experience, regularity of significant projects and the size of the hosting organisations, however, seem to be stronger moderators of success rates than the use of a management control system with or without support of CobiT. CobiT's suggestions are of generic nature and in particular useful for programme performance management. The latent dimensions of project quality on process and activity levels were not validated and gaps to other project assessment models were identified

ENABLING DIGITAL INNOVATION IN PRODUCT-CENTRIC FIRMS THROUGH MICROFOUNDATIONS

Digital innovation poses a threat for incumbent product-centric firms as digitalization blurs industry boundaries and lowers entry barriers to new entrants. However, digital innovation offers many opportunities for incumbents to sustain and successfully compete in the new digital space, if they can overcome the challenges associated with the development and adoption of digital innovation practices. This study empirically explores how incumbent product-centric firms based in Germany, Switzerland, and Austria master the challenge of digital innovation by looking for specific microfoundations through the lens of the dynamic capabilities framework. The grounded theory method is used to get a subjective view of practitioners. The study’s contribution is two-fold. Firstly, it addresses criticism related to the practical application of the dynamic capabilities framework by providing a detailed view on specific underlying microfoundations. Secondly, it aims at expanding our understanding of how digital innovation evolves by providing key microfoundations deemed important by practice for the development of digital innovation among product-centric firms

A Component-based Framework for Distributed Business Simulations in E-Business Environments

Simulations preserve the knowledge of complex dynamic systems and consequently transfer the knowledge of the cohesions of its elements to a specified target group. As the progress in information technology and therefore the dynamic e-business driven economy adapts even faster to the business demands, new ways to preserve this growing amount of knowledge have to be found. This paper presents an extensible business simulation framework which is realized as a component-based distributed Java Version 2 Enterprise Edition (J2EE) architecture. The framework aspires to offer an extensible and domain independent simulation environment which ensures the return of investment in the sense of implementing this framework once and extending it to the future requirements of diverse domains in e-business. The system architecture follows the requirements in offering distributed deployment of its components on highly standardized level by nevertheless staying vendor independent. The architecture itself was developed by model driven architecture (MDA)-conform software engineering methods using best of breed design patterns composed to a flexible micro-architecture which possess import facilities for simulation entities (business objects) and (business) processes from e-business solutions. Combining the features of the framework, the layered pattern driven micro-architecture, and the distributed J2EE architecture, the postulated knowledge transfer from rapid changes in e-business can be realized

Differences in Characteristics of the ERP System Selection Process Between Small or Medium and Large Organizatons

In this paper we detail the results from an empirical study concerning differences in characteristics of the ERP system selection process between small or medium and large sized organizations. In particular we address the fields of software packages considered and chosen, the weights assigned to different selection criteria, the persons involved in this process, the methods employed and implementation characteristics such as costs and duration

Digital Innovation Management and Path Dependence: An Integrated Perspective of Manufacturing Incumbents

Is digital innovation a big chance or a big threat for physical product-centric incumbents? Building on the unique characteristics of digital innovation, new market players can break the dominance of incumbents by providing digitally enabled products with distinct characteristics. Therefore, this paper empirically explores the dynamics within incumbents related to digital innovation management. Qualitative methods are used to systematically and inductively gain insights into how digital innovation is considered in the context of incumbents with physical product-driven business models. We use path dependence theory to explain the findings and support theoretical generalization of our results. The study contributes to the literature on digital innovation, how incumbents manage digital innovation under certain circumstances, and the related impacts on their business model. Further, we suggest three stages of digital innovation management in the context of path dependence

Characteristics of the Multiple Attribute Decision Making Methodology in Enterprise Resource Planning Software Decisions

Realising information technology (IT) decisions and implementations are consistently seen as major challenges of business management faced with increasingly complex IT environments. This article seeks to increase the awareness of the multiple attributive decision making methodology (MADM) in the context of enterprise resource planning (ERP) projects and provides empirical insights based on 209 datasets originating from a primary, national and industry independent survey. The given MADM topics comprise strategic alignment, attributes with associated importance weightings, considered and chosen systems, methodical utilisation, follow-up controlling, andfinally MADM relevance in terms of a possible connection between MADM and ERP success. The results in particular show that while the ERP decision problem seems to be structured based on the MADM principle, the minority of decision makers rely on a formal MADM method. The empirically tested measurement model indicates that success according to expectations was achieved at a greater level of magnitude in firms supported by a formal MADM method, especially in terms offinancial firm level impact and service quality

CULTURAL CONFLICTS AND KNOWLEDGE SHARING: AN EXPLORATORY ANALYSIS OF SINO-AUSTRIAN PROJECTS

This paper provides an exploratory analysis of cultural conflicts that potentially hinder knowledge sharing in the context of cross-national and knowledge-intensive projects including Austrian and Chinese project members. We firstly give an overview of central cultural concepts from a national viewpoint, highlight typical conflicts in projects, and discuss key factors that stimulate knowledge sharing. Next, we provide results gained from a series of interviews with practitioners and academics, and an exploratory workshop on global knowledge sharing held in Hong Kong. From the qualitative analysis, we posit six central cultural conflicts that emerged over task responsibilities, attitudes, work execution, power, communication, and time-orientation. We consequently classify these conflicts, discuss their causal placements within Hofstede’s cultural dimensions and suggest implications for knowledge sharing. Our research findings provide more groundwork for better understanding cultural conflicts and implications for knowledge sharing in the context of Sino-Austrian project

Enterprise Resource Planning and IT Governance in Perspective: Strategic Planning and Alignment, Value Delivery, and Controlling

This article assesses key aspects of IT governance comprising strategic planning especially alignment, value delivery, and control objectives through an empirical study of Austrian medium sized and large enterprises. Enterprise Resource Planning (ERP) systems are in general seen as key information systems supporting e-business processes. The findings show an underdeveloped IT governance competence in the Austrian market place in particular reflected through low levels of strategic alignment and strategic decision making, as well as missing ERP control procedures. Nevertheless, in term of value delivery a positive impact of ERP in a holistic, multi-dimensional assessment was observed covering ERP benefits, organisational performance effects, and key performance criteria used in an ERP balanced scorecard (BSC)