Business Commons^™

Analysis Of Xbrl Literature: A Decade Of Progress And Puzzle, Saeed Roohani, Zhao Xianming, Ernest Capozzoli, Barbara Lamberton

Faculty and Research Publications

XBRL (eXtensible Business Reporting language) was recently, in 2008, in its 10th year. The concept was articulated in 1998 by Charles Hoffman, known as XFRML (eXtensible Financial Reporting Mark Up Language) to facilitate the business reporting process and improve financial reporting. The objective of this paper is to examine a decade (1998-2008) of XBRL articles published in various publications including trade, practitioner and academic journals to identify trends and patterns, milestones, and organizations actively contributed to this development. Another goal is to assess public perceptions of XBRL, its capabilities and its future. We examined published articles where XBRL appeared either …

Database Security: What Students Need To Know, Meg C. Murray

Faculty and Research Publications

Database security is a growing concern evidenced by an increase in the number of reported incidents of loss of or unauthorized exposure to sensitive data. As the amount of data collected, retained and shared electronically expands, so does the need to understand database security. The Defense Information Systems Agency of the US Department of Defense (2004), in its Database Security Technical Implementation Guide, states that database security should provide controlled, protected access to the contents of a database as well as preserve the integrity, consistency, and overall quality of the data. Students in the computing disciplines must develop an …

Why It Managers Don't Go For Cyber-Insurance Products, Tridib Bandyopadhyay, Vijay S. Mookerjee, Ram C. Rao

Faculty and Research Publications

Despite positive expectations, cyber-insurance products have failed to take center stage in the management of IT security risk. Market inexperience, leading to conservatism in pricing cyber-insurance instruments, is often cited as the primary reason for the limited growth of the cyber-insurance market. In contrast, here we provide a demand-side explanation for why cyber-insurance products have not lived up to their initial expectations. We highlight the presence of information asymmetry between customers and providers, showing how it leads to overpricing cyber-insurance contracts and helps explain why cyber insurance might have failed to deliver its promise as a cornerstone of IT security-management …

Addressing Business Agility Challenges With Enterprise Systems, D. L. Goodhue, D. Q. Chen, M. C. Boudreau, J. Cochran

Faculty and Research Publications

It is clear that systems agility (i.e., having a responsive IT infrastructure that can be changed quickly to meet changing business needs) has become a critical component of organizational agility. However, skeptics continue to suggest that, despite the benefits enterprise system packages provide, they are constraining choices for firms faced with agility challenges. The reason for this skepticism is that the tight integration between different parts of the business that enables many enterprise systems' benefits also increases the systems' complexity, and this increased complexity, say the skeptics, increases the difficulty of changing systems when business needs change. These persistent concerns …

Understanding Consumers' Acceptance Of Online Purchasing, D. Amoroso, S. Hunsinger

Faculty and Research Publications

This paper examines previous Technology Acceptance Model (TAM)-related studies in order to provide an expanded model that explains consumers’ acceptance of online purchasing. Our model provides extensions to the original TAM by including constructs such as social influence and voluntariness; it also examines the impact of external variables including trust, privacy, risk, and e-loyalty. We surveyed consumers in the United States and Australia. Our findings suggest that our expanded model serves as a very good predictor of consumers’ online purchasing behaviors. The linear regression model shows a respectable amount of variance for Behavioral Intention (R2 = .627). Suggestions are provided …

Cultural And Diversity Perceptions Of It Workers Of Indian Descent, Amy B. Woszcznyski, P. Dembla, Sherri Shade

Faculty and Research Publications

Globalization has led to increased use of international work teams comprised of individuals from diverse backgrounds. Beliefs and values of individuals affect the working of such groups, so it is important to understand these differences. The aim of this paper is to understand the cultural and diversity perceptions of IT workers specifically of Indian descent. Two instruments, namely the Diversity Perceptions Index and Hofstede Value survey, were used to collect data. One hundred and eleven respondents of Indian descent working in the IT field completed the survey. Descriptive statistics provided initial results and discussion. The respondents valued diversity, although they …

A Model For Using A Capstone Experience As One Method Of Assessment Of An Information Systems Degree Program, Meg C. Murray, Jorge Pérez, Mario Guimaraes

Faculty and Research Publications

Student attainment of educational outcomes is a core purpose of any institution of higher education and assessment provides a vehicle through which a program of study is able to ascertain how well it is achieving its stated learning outcomes and how program improvement might be achieved. Assessment of student learning begins with the clear definition and articulation of learning outcomes, followed by offering learning experiences, assessing student achievement of learning outcomes and using the results to improve teaching, learning, planning and allocation of resources (Middle States Accreditation Commission, 2005). A renewed emphasis on assessment is leading to the identification and …

A Decision Model For Contracting Helpdesk Services, Meg C. Murray, Joy Young

Faculty and Research Publications

Contractual helpdesk services, also known as call center outsourcing is a growing industry. Helpdesk solutions, which offer customer service to consumers who have an issue, problem or concern, are an integral part of many organizations' wider service function. For smaller companies, outsourcing helpdesk services is becoming more and more popular given the technical expertise and high investment costs required to develop, implement and maintain the infrastructure needed to support these services. Contracting for helpdesk services helps to alleviate smaller companies from concerns with technical issues, retaining employees dedicated to continuous research on the value proposition of emerging products or services, …

The Effects Of Web-Based Technologies On Knowledge Transfer, Waymond Rogers, Solomon Negash

Faculty and Research Publications

The article discusses the effects of Web-based technologies on knowledge transfer, specifically examining whether the use of Web-based services can increase problem-solving skills. Because knowledge transfer has shown a direct correlation with industrial productivity, many organizations are actively trying to create services that encourage it. The authors present a study of the effects of Internet technology on knowledge transfer and the ways that organizations can use technology related to knowledge transfer.

Organizational Adoption Of Web-Enabled Services For Information Dissemination, Pamila Dembla, Prashant Palvia, Lloyd Brooks

Faculty and Research Publications

Although communication, collaboration, and transaction processing are some of the important business functions facilitated by the web, timely dissemination of information is critical for ultimate customer satisfaction and potential profitability. The purpose of this study is to determine the affect that contextual factors such as IS maturity, organizational attributes, and environmental characteristics have on perceived usefulness and adoption of web-enabled services for information dissemination in organizations. The key focus of this article is "organizational adoption" as opposed to individual acceptance for which there have been numerous studies. A research model and eight hypotheses were developed based on past literature. Data …

Journey To The Center Of The Core: Computers And The Internet In The Core Curriculum, Jorge Pérez, Meg C. Murray

Faculty and Research Publications

Computers, digitalization and the Internet have transformed modern society. Commerce, education, communication and socialization will never be the same. Surprisingly, many universities do not require a computing course in the core curriculum. Critical information technology (IT) competencies are often taken for granted, to the detriment of students who lack computing and Internet skills. This paper describes an initiative undertaken by a computer science and information systems department to assess and remediate IT skills needed by all university students, regardless of major. The project is evolving along several dimensions: identification of discipline-independent IT competencies, assessment of IT skills among current and …

Personality And Programming, Amy B. Woszczynski, Tracy C. Guthrie, Sherri Shade

Faculty and Research Publications

Information systems students continue to struggle to successfully complete computer programming classes. Learning how to program is difficult, and failure and attrition rates in college level programming classes remain at an unacceptably high rate. Since many IS students take a programming course as part of their program of study, IS educators should better understand why IS students tend to achieve low success rates in programming courses and what can be done to improve success rates. Little research to date has addressed potential reasons for student failure in programming principles courses. Many educators simply assume that high failure rates are acceptable …

Enemy At The Gate: Threats To Information Security, Michael E. Whitman

Faculty and Research Publications

A firm can build more effective security strategies by identifying and ranking the severity of potential threats to its IS efforts.

An E-Commerce Systems Integration Framework, Ernest A. Capozzoli, Sheb L. True

Faculty and Research Publications

The success of e-commerce activity is directly affected by system integration efforts associated with traditional back office and web-based systems. The potential benefits of enterprise-wide e-commerce activities to an organization emphasize the need for system integration beyond individual sales transactions. Unfortunately, many organizations are not capitalizing on the synergistic advantages of integrated systems. Despite the apparent lack of integration, some organizations are attempting to coordinate such customer activities. Planning for and integrating e-commerce technologies are essential to an organization's survival.

Considerations For An Effective Telecommunications-Use Policy, Michael E. Whitman, Anthony M. Townsend, Robert J. Aalberts

Faculty and Research Publications

Recent changes in federal telecommunications legislation have underscored the importance of an up-to-date and effective telecommunications-use policy in business organizations. With the proliferation of the Internet, intranets, and email as commonplace business tools, the potential for misuse and subsequent liability has become an increasing concern. Even though the recent Supreme Court decision struck down the obscenity provisions of the Communications Decency Act (CDA), it left intact legislation that effectively mandates development of a sound telecommunications-use policy. In addition to potential liability for systems misuse, organizations have also had to address issues of individual employee privacy within the new systems.

This …