The International journal of digital accounting research -- V. 06, (2006)

Permanent URI for this collectionhttps://hdl.handle.net/10272/1478

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Now showing 1 - 6 of 6

Role of shared information systems in distribution channels
(Universidad de Huelva, 2006) Sánchez Vázquez, José Manuel; Ramírez, Carolina
Some manufacturers are reluctant to rationally share their Information Systems (ISs) with their dealers. Through a detailed case study analysis, we explore what could impel a manufacturer to overcome its reluctance by analysing its control problems (lack of direction; motivational; and personal limitations). We show that sharing ISs provides benefits derived from the collection of information in both quantity and quality that is in turn utilized by the manufacturer. It ensures that the manufacturer controls operations with proper information, seeing the market through dealers. Therefore, manufacturers could share ISs in order to proactively manage their distribution channels in a non-coercive way.
Performance disclosure on the web, an exploration of the impact of managers' perceptions of stakeholder concerns
(Universidad de Huelva, 2006) Aerts, Walter; Cormier, Denis; Gordon, Irene M.
Using an exploratory research perspective, we examine how multinational firms' executives' motivations map into corporate website performance disclosure. Our focus is on managements' beliefs about the relevance of financial, social and environmental performance disclosures and how these beliefs relate to the firms' website disclosure practices. For 56 companies, we use managers' perceptions along with data captured from websites. Employing factor and regression analysis, we find that executives' perceptions of stakeholders' importance affect their firms' web-based disclosure practices and foci. Additionally, strategic focus, media, size of organization, profitability, leverage and analyst following are found influential in explaining types of performance disclosures made.
Do costs matter in ASP sourcing decisions?
(Universidad de Huelva, 2006) Morabito, Vincenzo; Pace, Stefano
This paper on Application Service Providers investigates why organizations select an ASP as a form of IS sourcing. To achieve this, we set the ASP within the context of literature on Neoclassical and Resource-Based View (RBW) theories. The results revealed that costs matter little in ASP sourcing decisions. The ASP is chosen not simply as a cost reducing alternative, but moreover, when companies detect an IS gap. Our study presents some managerial implications that affect both customers and ASPs.
The World Wide Web and its potential for corporate environmental communication : a study into present practices in the Australian minerals industry
(Universidad de Huelva, 2006) Lodhia, Sumit K.
This study considers the use of the web for corporate environmental communication, which involves engagement with stakeholders in addiction to environmental disclosure. It is highlighted that the web provides numerous benefits for communication of environmental information. These benefits have been conceptualised througth Media Richness Theory and operationalised through a study into de web based environmental communication practice of companies in an environmentally sensitive industry, the Australian Minerals Industry. The findings of this research indicate that currently, the potencial of the web not extensively utilised by companies for environmental communication.
Measuring information latency
(Universidad de Huelva, 2006) Hoitash, Rani; Kogan, Alexander; Srivastava, Rajendra P.
Many companies have recently digitized a substantial number of their business processes. It is often the case that some companies store their data on a digital medium and that this data is can be captured and stored in real-time or in a batch process. Measuring the time it takes a system to traverse and process information is of the utmost importance to internal and external stakeholders of the organization. However, it is often difficult for companies to identify information flow and process bottlenecks. In this paper we develop an approach for evaluating the level of companies¿ digitization. We formalize and provide an illustrative example for a model that can facilitate the measurement of information flow latency within organizations and discuss the benefits associated with the model. The proposed latency measure is unique in that it facilitates the measurement of information flow and process latency. The measure is a very important in that it can assist management in improving the most critical business processes in their company. Moreover, an assurance service can be developed in order to increase the trust in the digitization level of business partners. Using the proposed latency measurement model a future assurance service can provide supply chain partners the confidence that their business partners can meet delivery and production schedules accurately and on a timely basis.
Evaluating the security controls of CAIS in developing countries : the case of Saudi Arabia
(Universidad de Huelva, 2006) Abu-Musa, Ahmad A.
This paper examines the existence and adequacy of implemented Computerized Accounting Information Systems (CAIS) security controls to prevent, detect and correct security breaches in Saudi organizations. An empirical survey, using a self-administered questionnaire, was carried out to achieve this purpose. Five hundred questionnaires were distributed on a random sample of Saudi organizations. Two hundred and seventy five valid, usable questionnaires were collected and analyzed. The results of the study highlight a number of inadequately implemented CAIS security controls, and some suggestions and recommendations are introduced to strengthen the weak points and to close the loopholes in the present CAIS security controls in Saudi organizations. From a practical standpoint, managers, auditors, IT users and practitioners alike stand to gain from the findings of this study. The results could enable them to better understand and secure their CAIS and to champion IT development for the success of their businesses.

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