Formalisierung des Time-Driven Activity-Based Costing

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A CONTENT ANALYSIS OF CONTENT ANALYSES IN IS RESEARCH: PURPOSES, DATA SOURCES, AND METHODOLOGICAL CHARACTERISTICS

Qualitative research relies primarily on qualitative data in form of texts. The method of content analysis (CA) represents a scientifically well-founded and effective solution for making valid inferences from varied sources of textual information. This paper investigates the use of CA in the context of high-quality IS research with a focus on the underlying research questions, data sources, and methodological characteristics. Building on that, distinctive patterns, trends through time, and potentials will be discussed and compared with a reference discipline (organizational research). The results indicate that the general application of CA in high-quality IS research has steadily increased. In this context, CA is used in a very wide range of ways to understand and explain complex phenomena. Furthermore, CA is frequently used to categorize primary data collections, derived, for example, from transcribed interviews or open-ended surveys, and to transform qualitative data into quantitative outcomes. Besides other methodological issues, the increasing application of computational approaches seems to distinguish the IS discipline. Finally, this paper should also serve as an introduction to CA, bring transparency with respect to the methodological characteristics, and inspire researchers to carry out further CAs in the context of IS research

Perspectives on reusing codified project knowledge: a structured literature review

Project documentation represents a valuable source of knowledge in project-based organizations. The practical reality is, however, that the knowledge codified in project documents is hardly re-used in future projects. A central problem in this context is the extensive amount of usually textual material. As a consequence, computer-assisted processes are indispensable in order to analytically manage the constantly growing and evolving databases of available project documents. The goal of this study is to summarize the current research focusing on the computer-assisted reuse of textually codified project knowledge and to define the corresponding state-of-the-art in this this specific field of information systems research. As a result of a literature review, this study structures the body of research contributions and outlines what kinds of computer-assisted techniques are incorporated, what practical application areas these solutions address, and in what business domains they are applied. In particular, this should point out research opportunities and thereby make a contribution to the further development of knowledge management in project environments

Perspectives on reusing codified project knowledge: a structured literature review

Project documentation represents a valuable source of knowledge in project-based organizations. The practical reality is, however, that the knowledge codified in project documents is hardly re-used in future projects. A central problem in this context is the extensive amount of usually textual material. As a consequence, computer-assisted processes are indispensable in order to analytically manage the constantly growing and evolving databases of available project documents. The goal of this study is to summarize the current research focusing on the computer-assisted reuse of textually codified project knowledge and to define the corresponding state-of-the-art in this this specific field of information systems research. As a result of a literature review, this study structures the body of research contributions and outlines what kinds of computer-assisted techniques are incorporated, what practical application areas these solutions address, and in what business domains they are applied. In particular, this should point out research opportunities and thereby make a contribution to the further development of knowledge management in project environments

Finanzierungsrechnungen als Bestandteil des Rechnungswesens

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Business Process Management Culture in Public Administration and Its Determinants

Public administration institutions increasingly use business process management (BPM) to innovate internal operations, increase process performance and improve their services. Research on private sector companies has shown that organizational culture may impact an organization\u27s BPM and this culture is often referred to as BPM culture. However, similar research on public administration is yet missing. Thus, this article assesses BPM culture in Germany’s municipal administration. 733 online survey responses were gathered and analyzed using MANOVA and follow-up discriminant analyses to identify possible determinants of public administration’s BPM culture. The results indicate that the employees’ professional experience and their responsibility influence the assessment of BPM culture, as does the size of a municipality. Based on these findings, the article proposes testable relationships and an agenda for further research on BPM culture in public administration

How do Organizations react to Unintended Affordances? An Ethnography in Healthcare

When organizations implement information technology (IT) artifacts, they focus on intended functionalities. Misalignment between processes and organizational or individual goals can lead to unintended work practices. Users may actualize affordances that the artifact designer did not intend. As such, there is a potential tension between the goals users must achieve, the technology\u27s features and the organization\u27s policies. Organizations must respond to unintended affordances in regulated industries such as healthcare to ensure compliance. Understanding how organizations react to unintended affordances provides insights into individual and organizational behavior concerning the adoption and assimilation of IT artifacts. Organizations need guidance on responding to unintended affordances in specific situations. Therefore, this real-world ethnographical study seeks to identify organizational reactions to unintended affordances

Robotic Process Flexibilization in the Term of Crisis: A Case Study of Robotic Process Automation in a Public Health Department

Due to the pandemic, institutions of the health sector, especially public health departments, are facing major challenges in managing their processes. In a constantly changing environment, new and existing processes have to be adopted or implemented in the shortest possible time, while the process volumes to be managed are constantly increasing. In our article, we use a case study to show how the concept of “flexibility by design” can be influenced by RPA in the sensitive environment of healthcare and how exactly flexibility in process execution can be achieved with it. As a result, we show that RPA can positively implement or enable three of the six realization options from the concept. In addition, the concept was supplemented by two aggregated theoretical dimensions, namely “Response” and “Range,” which summarize the supporting conditions for a process flexibilization with RPA. In the article, we thereby show how exactly RPA can complement existing processes in a healthcare environment and thus, serve to subsequently make rigid process models more flexible

PROCESS MINING ZUR STEUERUNG VON CALL CENTER-PROZESSEN

Der vorliegende Beitrag stellt Anwendungsperspektiven des Process Minings zur Steuerung von Prozessen dar, die in Call Centern ablaufen. Mit dem Instrument des Process Minings werden anhand eines Praxisbeispiels die Call Center-Prozesse eines Finanzdienstleisters analysiert. Ziel ist die Ermittlung der Einflussfaktoren auf die Prozesseffektivität und -effizienz. Diese Einsichten über die Leistungsfähigkeit der Prozesse wiederum können für Steuerungszwecke genutzt werden