Implementation and impacts of IT Service Management in the IT function

2023 | International Journal of Information Management | Citations: 0

Authors: MacLean, Don; Titah, Ryad

Abstract: In recent years, organizations have made significant IT investments, including d ... Expand

Abstract: In recent years, organizations have made significant IT investments, including digital transformation programs, with the aim of enhancing the quality and delivery of services, and creating greater value for stakeholders. However, deriving value from IT investments and digital transformation necessitates, among other factors, a solid mastery of the IT function. In light of this, IT Service Management (ITSM) has emerged as a crucial and widely implemented approach to managing an organization’s IT function, with the goal of achieving both operational and strategic benefits. Yet, despite its wide adoption, this approach has been undertheorized by academics, and there is limited understanding of the impacts that ITSM can generate for organizations as well as the mechanisms through which these impacts are achieved. In order to address this problem, this paper performs a systematic literature review examining research published on ITSM between 2012 and 2021 in order to un­ derstand what has occurred rather than what could or should be expected. Based on the findings, the paper advances that ITSM should be considered a Management Control System that includes a variety of control practices to achieve greater performance, transparency, and customer-focus within the IT function. It is also argued that these outcomes in turn increase client satisfaction and business/IT alignment. A model of the organizational impacts of ITSM is developed and ITSM is suggested as a subject for further, richer research into IS controls. Collapse

Topics: IT manager organizational impact IT project IS discipline database system

Methods: structured literature research literature study conceptual modelling synthesis theory development

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

In NVivo Veritas: How Information Systems Increase the Flexibility and Relevance of Strategic Management Accounting

2022 | International Conference on Information Systems | Citations: 0

Authors: Schulte, Stephan; Parra-Moyano, José; Schmedders, Karl

Abstract: One of the key tasks for strategic management accountants is to estimate the si ... Expand

Abstract: One of the key tasks for strategic management accountants is to estimate the size of the market in which their firm operates. For such an estimation to be correct, strategic management accountants need to have access to private information from the firm's competitors. Such access is impossible since no competitor is willing to share internal documents, resulting in a problem of imperfect information. This problem hinders strategic management accountants' efforts to perform their main tasks, forcing them to just approximate the size of their firms' markets. In this paper we show how, by applying text analysis techniques to publicly available documents from their firm's competitors, strategic management accountants can significantly increase the accuracy of their forecasts. This increased accuracy implies that the use of techniques from the Information Systems (IS) field can help mitigating the thus far unsolvable problem of imperfect information from which the strategic management accounting field has traditionally suffered. Collapse

Topics: management accounting accounting information system use critical success factor privacy

Methods: case study qualitative coding mathematical model qualitative content analysis computational algorithm

The Role of Sunk Costs in Digitalization – Empirical Evidence from Accounting and Finance

2022 | Americas Conference on Information Systems | Citations: 0

Authors: Ulrich, Patrick; Rieg, Robert

Abstract: IT investments are researched in theory and practice from different theoretical ... Expand

Abstract: IT investments are researched in theory and practice from different theoretical perspectives. In accounting and finance, corporate practice in particular shows that large IT investments are either not made or are abandoned during the investment and implementation process. In our view, the economic role of sunk costs has not been given sufficient attention in the literature to date. From a theoretical point of view, the objective or subjective assumption of sunk costs could be a barrier against the adoption of new digital technologies. This paper can partly support this thesis on the basis of empirical data. Collapse

Topics: accounting management accounting analytical information system financial accounting IT investment

Methods: survey statistical hypothesis test F-test data transformation multiple linear regression

Adopting Digital Technologies in Management Accounting – Empirical Evidence from German SMEs

2021 | Americas Conference on Information Systems | Citations: 0

Authors: Ulrich, Patrick; Kratt, Mona

Abstract: Management accounting is perhaps one of the operational functions that will be ... Expand

Abstract: Management accounting is perhaps one of the operational functions that will be most revolutionized by digital technologies. At the same time, little empirical evidence is available here on the perception and implementation of digital technologies such as artificial intelligence in management accounting. This paper discusses development perspectives based on an empirical survey of 168 German companies in 2021. Collapse

Topics: management accounting spreadsheet database system electronic mail technology adoption

Methods: survey mixed method

The impact of control styles and control modes on individual-level outcomes: a first test of the integrated IS project control theory

2020 | European Journal of Information Systems | Citations: 0

Authors: Remus, Ulrich; Wiener, Martin; Saunders, Carol; Mähring, Magnus

Abstract: While IS development (ISD) projects are essential for deploying digital technolo ... Expand

Abstract: While IS development (ISD) projects are essential for deploying digital technologies in organisations, they are notoriously challenging to control and complete successfully. Prior ISD project control research mostly conceptualises control activities in terms of formal and informal control modes and frequently focuses on performance effects at the project level. We argue that new insight can be gained by moving beyond these conventions to include control enactment as well as individual-level control effects. In this study, we present new findings that could precipitate a change in how researchers think about, and practitioners exercise, control in ISD projects. Specifically, we provide a first test of the recently proposed Integrated IS Project Control Theory by analysing the impacts of control modes (what) and control styles (how) on project team members' task performance and job satisfaction. Employing data from 171 ISD projects, we find significant support for this theory by confirming the positive impact of an enabling control style on both task performance and job satisfaction, and by demonstrating that control style is more important than control modes in explaining individual-level control effects. Further, the results of a post-hoc analysis suggest complex interaction effects between an enabling control style and formal controls. Collapse

Topics: job satisfaction task productivity IT project project productivity IT workforce

Methods: survey partial least squares regression PLS tool post-hoc analysis structural equation modeling

Theories: control theory

PREDICTIVE ANALYTICS – A MODERN CRYSTAL BALL? ANSWERS FROM A CASH FLOW CASE STUDY

2019 | European Conference On Information Systems | Citations: 0

Authors: Esswein, Markus; Mayer, Joerg H.; Stoffel, Sebastian; Quick, Reiner

Abstract: Companies use forecasts to predict deviations from their plans. Most of the for ... Expand

Abstract: Companies use forecasts to predict deviations from their plans. Most of the forecasting processes rely on experience-based human judgement. Thus, they neglect predictive analytics which aims to be a "modern crystal ball." We take a utility company and its cash flow planning process as our reference. Combining the best of both worlds, experience-based human judgement and predictive analytics, we lay out three imperatives for a more accurate and efficient cash flow prediction model as follows:(1) The art of modelling is about the right input factors and their meaningful combination. A deep business understanding and insights from a correlation matrix will help. (2) The business department should set a clear target for the model in advance. Transparency of the algorithms and delivering tangible results are more important than the last inch of accuracy. (3) Leveraging data decomposition and a meaningful method mix, a clean-sheet approach often takes less time and people than existing approaches. Collapse

Topics: accounting programming language logistics management analytical information system database system

Methods: design guideline computational algorithm machine learning qualitative interview design artifact

Technology frames, Accountants and ERP systems use

2019 | Americas Conference on Information Systems | Citations: 0

Authors: Seethamraju, Ravi; Coyte, Rodney

Abstract: Drawing on technological frame of reference as the theoretical basis, this stud ... Expand

Abstract: Drawing on technological frame of reference as the theoretical basis, this study investigated the limited use of ERP systems' functionality and analyzed the incongruence between senior managers and day-to-day users. While the senior management believed in the strategic significance of ERP systems and concerned about the high-level benefits such as single truth of information and standardization, users perceived it from the perspective of dynamic expertise requirements and delivery of outcomes. The perceptions of users were rooted in their professional identity as accountants, and 'excel' as a transferable skill rather than ERP skills. With management's low priority for management accounting functionality, users perceived it as a resource for sourcing transactional data. The political processes that ensured priority to financial accounting processes because of the risk and compliance requirements, have also alienated the users working in the reporting and decision support space and played significant role in shaping their interpretations and knowledge. Collapse

Topics: enterprise resource planning management accounting information system use financial accounting systems implementation

Methods: qualitative interview case study cross sectional research field study

Theories: technological frames of reference

Understanding the Changing Role of the Management Accountant in the Age of Industry 4.0 in Germany

2019 | HICSS | Citations: 0

Authors: Wadan, Rafi; Bensberg, Frank; Teuteberg, Frank

Abstract: Currently, business processes are undergoing a transformation through digitaliza ... Expand

Abstract: Currently, business processes are undergoing a transformation through digitalization. In the course of this development, “Industry 4.0” also has an impact on management accounting and IT systems. By promising technical development and improvement of management accounting processes, the conventional roles are challenged and the introduction of new occupational fields is prognosticated. However, in theory and practice, the impact of industry 4.0 (I4.0) on management accounting has not been considered adequately so far. Against this background, the primary goal of this study is to investigate the implications of I4.0 on management accounting by means of a triangulation approach. The results of expert interviews, a literature review and an analysis of job advertisements provide an overview on the development of competencies of Management Accountants (MA) in Germany. The results have highlighted a closer cooperation of MA and Data Scientists. Additionally, there will be a shift from traditional analysis towards statistical analysis methods. Collapse

Topics: management accounting database system mobile system internet of things website

Methods: qualitative interview survey case study literature study triangulation