Quality of information and the goals and targets of the organization: A model and method

In this paper a framework is presented for the ex-post evaluation of the quality of information in organizations. The framework brings together several approaches to quality that can be found in the literature, which however, offers no approach to the evaluation of the goal-related aspects of quality. Therefore such an approach is described in the second half of this paper.Information;Quality;Models;Organizations;organization and management

A contingency approach to quality systems implementation

This paper describes a framework for the implementation of quality systems. It is argued that there is no one best way to implement quality systems valid for all situations. Following Galbraith, a contingency approach is presented that enables the reader to select the optimal implementation strategy for a particular situation. The approach is based on well-established organization theory and validated by the experiences of senior quality consultants.Project Management;Uncertainty;Quality;implementation;organization and management

Standardization and certification of information systems development

Information Systems;Development;Standardization;management information systems

Management Accounting Change and ERP, an Assessment of Research

Extant accounting literature shows that there is increasing research interest into effects of ERP systems on management accounting and control practices (c.f. Granlund, Mouritsen, 2003). This paper provides a review of the literature and identifies knowledge gaps and shows opportunities for research. The review reveals that there are two main streams of research. The first uses a structural approach, while the second uses a process approach. The structural stream adopts a functional approach to technology and is deterministic in nature. It implies the assumption that ERP is the driver of organizational performance improvement. The process approach stream on the other hand seeks to explain how processes of change unfold and how outcomes develop over time (see for example Granlund and Mouritsen, 2001, Granlund and Malmi, 2000, Scapens and Jazayeri, 2003, Caglio, 2003, Quattrone and Hopper, 2004). The focus in this stream is on several different issues, such as hybridization of the accountants' work due to the adoption of ERP and the impacts of ERP on introducing innovative accounting practices. The review of extant literature reveals that there is no cumulative body of research. In this paper several causes for this lack of accumulation are identified. Furthermore, there proves to be very limited coherence among the different studies. Finally, our review shows that although there is some attention for effects of ERP on Management Control, research on this particular subject is still very much lagging behind. We extend our literature review by going through literature from the Information Systems field. It proves that there are some similarities between the two different fields. Based on the findings of our literature review the following recommendations for further research are given: (1) Focus on studying the Management Control aspects of ERP, using a process approach, (2) Build on the results of earlier results of research in Accounting, and (3) Build on the results of earlier research in the IS field.Management Accounting Change, ERP systems, management control theory, Information Systems

ICT as an Enabler for Innovation Adoption

In this paper we investigate how two online services (a portal and a digital library) may influence the adoption of an innovation. It is known from prior surveys that the installation services branch of the Dutch building industry has a relatively slow adoption rate for innovations. We examine if these two online services can influence the attitude towards the adoption of innovations. From the academic literature we have derived a list of factors that influence the attitude towards adoption by individuals. We limited this project to a number of factors that are commonly referred to as technological factors. Using an online digital library and a custom-built portal, we conducted a field experiment with a post-test only control group design for one particular innovative product (a gas-analysis device); the test was performed using a survey. Our main finding is that the portal has a significant and positive effect towards the adoption of the innovation by an individual. We did not find a significant impact for the use of the digital library. On the basis of this experiment, we propose that online services that offer a high degree of interaction amongst their users are more likely to induce an increase in the willingness of an individual to adopt an innovation

Management Accounting Change and ERP, an Assessment of Research

Extant accounting literature shows that there is increasing research interest into effects of ERP systems on management accounting and control practices (c.f. Granlund, Mouritsen, 2003). This paper provides a review of the literature and identifies knowledge gaps and shows opportunities for research. The review reveals that there are two main streams of research. The first uses a structural approach, while the second uses a process approach. The structural stream adopts a functional approach to technology and is deterministic in nature. It implies the assumption that ERP is the driver of organizational performance improvement. The process approach stream on the other hand seeks to explain how processes of change unfold and how outcomes develop over time (see for example Granlund and Mouritsen, 2001, Granlund and Malmi, 2000, Scapens and Jazayeri, 2003, Caglio, 2003, Quattrone and Hopper, 2004). The focus in this stream is on several different issues, such as hybridization of the accountants' work due to the adoption of ERP and the impacts of ERP on introducing innovative accounting practices. The review of extant literature reveals that there is no cumulative body of research. In this paper several causes for this lack of accumulation are identified. Furthermore, there proves to be very limited coherence among the different studies. Finally, our review shows that although there is some attention for effects of ERP on Management Control, research on this particular subject is still very much lagging behind. We extend our literature review by going through literature from the Information Systems field. It proves that there are some similarities between the two different fields. Based on the findings of our literature review the following recommendations for further research are given: (1) Focus on studying the Management Control aspects of ERP, using a process approach, (2) Build on the results of earlier results of research in Accounting, and (3) Build on the results of earlier research in the IS field