Cloud-based Accounting Information Systems in SMEs. Insights from Poland

2023 | Americas Conference on Information Systems | Citations: 0

Authors: Januszewski, Arkadiusz

Abstract: The literature proves that the implementation of Accounting Information Systems ... Expand

Abstract: The literature proves that the implementation of Accounting Information Systems (AIS) and Enterprise Resource Planning (ERP) systems in Small and Medium-sized enterprises (SMEs) positively affects their performance. As to the systems offered in cloud computing, the previous research mainly focused on the benefits of choosing such a solution, eliminating many barriers in SMEs in the case of traditional onpremise solutions. In Poland, studies into Cloud-based AIS or Cloud ERP have not been previously described in scientific research. This article presents the results of an empirical study of 35 Polish SMEs running their accounts. The thematic scope went beyond the issues examined so far and included the dominant data processing models, types of AIS systems, the use of AIS to perform accounting functions, and the integration of functional areas with the accounting system. The main results indicate that in the surveyed SMEs: 1) cloud computing (CC) is the dominant model of data processing, 2) slightly more companies use stand-alone AIS than integrated ERP systems, 3) AIS is not used to perform all important accounting functions, and 4) most often the accounting system is integrated with the purchasing and sales system and the fixed assets system, and less frequently with the payroll and production service systems. Collapse

Topics: accounting enterprise resource planning cloud computing Google+ Facebook

Methods: survey literature study descriptive statistic bibliometric analysis literature sample

The Digital Transformation Conundrum: Labels, Definitions, Phenomena, and Theories

2023 | Journal of the Association for Information Systems | Citations: 15

Authors: Markus, M. Lynne; Rowe, Frantz

Abstract: The forthcoming JAIS special issue on “Envisioning Digital Transformation” is pr ... Expand

Abstract: The forthcoming JAIS special issue on “Envisioning Digital Transformation” is predicated on the assumption that theoretical diversity would be a good thing for the IS field. But making sense of theoretical diversity requires either a common frame of reference or crystal clarity about concept definitions and the phenomena to which they point. In this editorial, we argue that the IS field still lacks the conceptual and empirical clarity needed to benefit from theoretical diversity about digital transformation. The digital transformation label has been applied to the evolution of technology, as well as to the evolution of organizations and society. It has been used to refer to change in entities or processes and to processes of change. It has been used to refer to particular technological artifacts and to particular kinds of data and processing power. This type of diversity risks obscuring the value of diverse theoretical formulations. Only through clear distinctions and precise labeling of older and new phenomena can the IS field fully benefit from new theories and theoretical elaborations about digital transformation. Collapse

Topics: digital transformation mainframe innovation management accounting information system smart wearable device

Methods: theory development

Theories: contrast theory

The Vicious Circles of Skill Erosion: A Case Study of Cognitive Automation

2023 | Journal of the Association for Information Systems | Citations: 0

Authors: Rinta-Kahila, Tapani; Penttinen, Esko; Salovaara, Antti; Soliman, Wael; Ruissalo, Joona

Abstract: Cognitive automation powered by advanced intelligent technologies is increasing ... Expand

Abstract: Cognitive automation powered by advanced intelligent technologies is increasingly enabling organizations to automate more of their knowledge work tasks. Although this often offers higher efficiency and lower costs, cognitive automation exacerbates the erosion of human skill and expertise in automated tasks. Accepting the erosion of obsolete skills is necessary to reap the benefits of technology-however, the erosion of essential human expertise is problematic if workers remain accountable for tasks for which they lack sufficient understanding, rendering them incapable of responding if the automation fails. Though the phenomenon is widely acknowledged, the dynamics behind such undesired skill erosion are poorly understood. Thus, taking the perspective of sociotechnical systems, we conducted a case study of an accounting firm that had experienced skill erosion over a number of years due to reliance on their software's automated functions. We synthesized our findings using causal loop modeling based on system dynamics. The resulting dynamic model explains skill erosion via an interplay between humans' automation reliance, complacency, and mindful conduction. It shows how increasing reliance on automation fosters complacency at both individual and organizational levels, weakening workers' mindfulness across three work task facets (activity awareness, competence maintenance, and output assessment), resulting in skill erosion. Such skill erosion may remain obscure, acknowledged by neither workers nor managers. We conclude by discussing the implications for theory and practice and identifying directions for future research.Walter Fernandez was the accepting senior editor. This research article was submitted on August 17, 2021 and underwent three revisions.Tapani Rinta-Kahila is a lecturer of business information systems at The University of Queensland Business School. His research focuses on issues around the implementation and management of artificial intelligence systems in organizations, unintended consequences of IT use, and decommissioning of organizational IT systems. Tapani obtained his doctoral degree from Aalto University School of Business in 2018 with an award-winning dissertation. Rinta-Kahila's research has appeared in top IS journals, including MIS Quarterly, Journal of the Association for Information Systems, European Journal of Information Systems, Information & Management, and MIS Quarterly Executive. His work has also informed practice through industry reports co-authored with The SAP Institute for Digital Government.Esko Penttinen is an associate professor (tenured) of information systems at the Aalto University School of Business. Penttinen holds a DSc in information systems science and an MSc in economics from the Helsinki School of Economics. Penttinen's research helps organizations understand the intricacies related to the design and implementation of various forms of artificial intelligence, harnessing its benefits and avoiding the pitfalls. Penttinen is an avid student of the interplay between humans and machines, curious to generate insights on how to coordinate work tasks efficiently between the two. Penttinen's research has also addressed the more traditional information systems topics such as organizational governance issues related to outsourcing and virtual work. Penttinen's main practical expertise lies in the assimilation and economic implications of interorganizational information systems, focusing on application areas such as electronic financial systems, government reporting, and electronic invoicing. Penttinen's research has appeared in leading IS outlets such as MIS Quarterly, Joona Ruissalo is a doctoral researcher in information systems science at the Aalto University School of Business. His research explores how the design, development, and use of cognitive technologies such as robotic process automation and artificial intelligence transform professional knowledge-intensive work. He currently studies these sociotechnical issues in the domain of financial accounting. Collapse

Topics: accounting mindfulness artificial intelligence knowledge work process automation system

Methods: qualitative interview case study applicability check personal interview triangulation

Theories: sociotechnical systems theory socio technical theory

Bridging the Gap between Security Competencies and Security Threats: Toward a Cyber Security Domain Model

2023 | HICSS | Citations: 0

Authors: Schütz, Florian; Rampold, Florian; Masuch, Kristin; Köpfer, Patricia; Mann, Dominik; Warwas, Julia; Trang, Simon

Abstract: Security incidents are increasing in a wide range of organizational types and si ... Expand

Abstract: Security incidents are increasing in a wide range of organizational types and sizes worldwide. Although various threat models already exist to classify security threats, they seem to take insufficient account of which organizational assets the threat events are targeting. Therefore, we argue that conducting more job-specific IT security training is necessary to ensure organizational IT security. This requires considering which assets employees use in their daily work and for which threat events employees need to build up IT security competencies. Subsequently, we build a framework-based Cyber Security Domain Model (CSDM) for IT-secure behavior. We follow the Evidence Centered Assessment Design (ECD) to provide a deep- dive analysis of the domain for IT-secure behavior. As the leading result relevant for research and practice, we present our CSDM consisting of 1,087 cyber threat vectors and apply it to five job specifications. Collapse

Topics: data security IT security IT security training phishing IT security defense

Methods: literature study survey design process

Impact of Technology-enabled Active Learning (TEAL) on Learning

2023 | Americas Conference on Information Systems | Citations: 0

Authors: Seethamraju, Ravi; Murthy, Vijaya

Abstract: Using an active learning framework proposed by Shroff et al (2019), our study e ... Expand

Abstract: Using an active learning framework proposed by Shroff et al (2019), our study evaluates the impact of technology-enabled active learning (TEAL) on student learning in an Australian business school. Our study used the individual reflections of accounting students as the data collection strategy and content analysis. Our findings suggest that the three constructs of the framework -interactive engagement enabled by the technology during and after the workshops, development of problem-solving skills throughout the learning process, and individualized learning context facilitated by the accounting technology have all positively contributed to the learning effectiveness. We also found that technology-enhanced scaffolds designed in the learning process have aided in the consolidation of learning and increasing learning effectiveness. However, our study observed that while technology was expected to have positive influence on students' curiosity and interest -fourth factor in the framework, lack of student effort, poor timing of feedback, and the absence of a sense of challenge, have limited the learning. Collapse

Topics: problem solving enterprise resource planning management accounting accounting information system use

Methods: survey qualitative content analysis

Effect of digitization on management accountants´ tasks and tools

2023 | Americas Conference on Information Systems | Citations: 0

Authors: Wadan, Rafi; Goetze, Uwe

Abstract: Digitization and the increased available data volumes are triggering a fundamen ... Expand

Abstract: Digitization and the increased available data volumes are triggering a fundamental change in Management Accountants' (MAs) scope of tasks and activities. In particular, the current technological developments, including analytics or automation tools, are eliminating standard tasks and processes. This article examines the shift in the job description of a MA regarding changes in technologies, methods, and tools in times of digitization. The results of an analysis of job advertisements provide an overview of the development of tasks, trends and technologies for Management Accountants (MA) in Germany. Our results highlight an increasing demand for Machine Learning, Predictive Analytics and Robotic Process Automation backgrounds, suggesting a shift of the MAs role towards a business partner role with minimization of repetitive tasks. Collapse

Topics: management accounting big data database system robotic process automation pandemic

Methods: machine learning triangulation mixed method qualitative interview case study

Corporate Trade War Uncertainty and Patent Bubble

2023 | Americas Conference on Information Systems | Citations: 0

Authors: Yang, Xu; Hu, Nan; Liang, Peng

Abstract: This paper draws upon resource dependence theory and investigates how trade pol ... Expand

Abstract: This paper draws upon resource dependence theory and investigates how trade policy uncertainty affects firm strategic innovation management in China. Adopting a machine learning approach called Word2Vec from computational linguistics, we construct and validate a measure of firm-level managers' perceived trade war uncertainty (TWU). We find that TWU has a positive effect on the number of total patent applications, but this positive effect is totally driven by low-quality patents instead of high-quality patents. Moreover, we document that firms have stronger incentives for such strategic innovation behavior when the underlying firms are more financially constrained, and/or when the management is more myopic. In addition, we open the behavioral black box of firms' strategic innovation and demonstrate that patents can be employed opportunistically to meet government policies to further attract more government subsidies. Collapse

Topics: innovation management armed conflict missing data accounting database system

Methods: word2vec machine learning longitudinal research time series analysis regression analysis method

Theories: resource dependency theory

The dualistic view of challenge-hindrance technostress in accounting information systems: Technological antecedents and coping responses

2023 | International Journal of Information Management | Citations: 0

Authors: Zhu, Zhangyao; Zhao, Man; Wu, Xuanjin; Shi, Si; Leung, Wilson K.S.

Abstract: Owing to the pervasive use of accounting information systems (AIS), financial wo ... Expand

Abstract: Owing to the pervasive use of accounting information systems (AIS), financial workers are experiencing increased levels of technostress. While technostress has been conceptualized as overwhelmingly harmful in the IS literature, the challenge–hindrance stressor model suggests that employees can also experience “good stress”. This study instantiates the challenge–hindrance stressor model and coping theory in the AIS context using a twostep mixed-method approach. A qualitative study was first conducted to conceptualize the AIS characteristics associated with technostress appraisals. This study then builds a research model that posits perceived challenge and hindrance technostressors and coping responses as key mechanisms linking AIS characteristics and job burnout. The model was tested by collecting longitudinal data from 285 accountants. The results revealed that several AIS characteristics are associated with technostressor appraisals, and such appraisals lead to proactive and reactive coping responses, which further influence job burnout. The theoretical and practical implications are also discussed. Collapse

Topics: technostress accounting electronic surveillance usability accounting information system

Methods: qualitative interview mixed method qualitative coding literature study personal interview

Developing an Innovation Accounting System for a Professional Service Firm: A Design Science Research Project

2022 | DESRIST | Citations: 0

Authors: Arsenidis, Simon David; Seckler, Christoph

Abstract: This paper reports on a design science project developing an innovation accounti ... Expand

Abstract: This paper reports on a design science project developing an innovation accounting system for a professional service firm. Innovation accounting is an approach to track the progress of innovation activities. Although the subject of study has a defined product innovation process, there is a lack of measurable information on the outcomes of innovation activities. This implies a blind spot in the effective allocation of resources in innovation activities. In this paper a design science approach is used to bridge the existing concepts on innovation accounting and the needs of user groups. The output of the paper is a conceptual solution design for an innovation accounting system in the context of the product innovation process for a professional service firm. The learnings from the study are transferred into design propositions by using the CIMO-logic. This paper contributes to the body of design knowledge on innovation accounting in professional service firms. Collapse

Topics: innovation management accounting information system accounting

Methods: design science personal interview design artifact testing usability testing design principle

Implementing Disruptive Technologies: What Have We Learned?

2022 | Communications of the Association for Information Systems | Citations: 0

Authors: Ghawe, A.; Chan, Yolande

Abstract: Rich research opportunities lie ahead for scholars interested in building a theo ... Expand

Abstract: Rich research opportunities lie ahead for scholars interested in building a theory to explain why and how some organizations succeed while others fail in implementing disruptive technologies. As a complex socio-technical process, implementing disruptive technologies represents an endeavor fraught with challenges. Leaders need tools to assess whether implementing a potentially disruptive technology will succeed or fail; planners need a road map to navigate the implementation’s potential stepping-stones and stumbling blocks. Disruptive technology implementation scholarship is rich, has eclectic roots and conflicting findings, but lacks a success theory. To advance such a theory and guide scholars and practitioners, we conducted a structured and systematic literature review, and examined 139 empirical articles published between 1983 and 2020 in leading management and information systems journals. We focused our attention on answering two questions: How do incumbent organizations implement disruptive technologies successfully? How does the implementation of disruptive digital technologies differ from the implementation of other disruptive technologies? We employed a mixed-method approach using three criteria: technological category, challenges to successful implementation, and degree of implementation success. We identified strategic and technical implementation challenges, developed a technology implementation framework, and advanced propositions that together provide a current disruptive technology implementation success theory pending further testing. Collapse

Topics: systems implementation disruptive innovation database system IS implementation success enterprise information system

Methods: literature study literature sample structured literature research ontological modelling literature filtering

Theories: theory of affordance