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Articles 1 - 22 of 22
Full-Text Articles in Business
Robust And Ethical Data Governance Critical To Growth In Digital Age, Themin Suwardy, Melvin Yong
Robust And Ethical Data Governance Critical To Growth In Digital Age, Themin Suwardy, Melvin Yong
Research Collection School Of Accountancy
With increasing digitalisation, and companies collecting an ever-increasing amount of their customer and business data, organisations have to become more accountable to stakeholders such as regulators, customers and investors on the issue of data. Observers say expectations are also increasing, with incidents of data breaches capturing much media attention. Just as corporate governance encompasses more than just compliance, experts say data governance is more than just data protection and security but also about creating value.
Essence Of Partnership Management In Project-Based Learning: Insights From A University’S Global Project Programme, Gary Pan, Poh Sun Seow, Shankararaman, Venky, Kevin Koh
Essence Of Partnership Management In Project-Based Learning: Insights From A University’S Global Project Programme, Gary Pan, Poh Sun Seow, Shankararaman, Venky, Kevin Koh
Research Collection School Of Accountancy
Universities today are embracing teaching pedagogy of project-based learning (PBL) through collaboration with industry. PBL allows students to learn theory in the classroom, then apply what they have learned in the field, solving a wide array of business or societal challenges facing organizations, while at the same time, solidifying their own knowledge. While there are many benefits of such academic-industry partnership, there are also challenges that if not addressed, may have serious consequences. This study aims to develop a framework that highlights the essence of partnership management in a PBL setting and validate the framework by conducting a focus group …
Cross-Industry Information Sharing And Analyst Performance, Allen Huang, An-Ping Lin, Amy Zang
Cross-Industry Information Sharing And Analyst Performance, Allen Huang, An-Ping Lin, Amy Zang
Research Collection School Of Accountancy
This study shows that analyst research benefits from the sharing of information about economically connected industries among colleagues. Measuring the intensity of potential information sharing with the level of economic connection between an analyst’s industry and her colleagues’ industries, we find that it is positively correlated with an analyst’s earnings forecast accuracy, stock recommendation profitability, coverage breadth, and report frequency after controlling for other determinants including broker or analyst fixed effects. We also find that analysts are more likely to issue reports when highly connected colleagues produce information. We show that sharing information with colleagues covering downstream (upstream) industries benefits …
Enhancing Smes’ Data Analytics Capability Through University Tie-Ups, Gary Pan, Poh Sun Seow, Benjamin Huan Zhou Lee
Enhancing Smes’ Data Analytics Capability Through University Tie-Ups, Gary Pan, Poh Sun Seow, Benjamin Huan Zhou Lee
Research Collection School Of Accountancy
Harnessing the power of data analytics, SMEs can now generate visualisations of the company's historical data to date, and predictions for the future - something which is nearly impossible before the era of big data.
Automation And The Accounting Profession, Clarence Goh, Poh Sun Seow, Gary Pan
Automation And The Accounting Profession, Clarence Goh, Poh Sun Seow, Gary Pan
Research Collection School Of Accountancy
Automation poses a threat to many of the tasks that are performed by accountants today. Certainly, many emerging technologies have already begun to perform tasks that have traditionally been performed by accountants. For example, advancements in cloud-based accounting software now make it much easier for small businesses to easily and accurately enter and edit financial information on their own without the input of accountants. Looking further into the horizon, newer technologies can now turn hard-copy receipts into a machine-readable format, encrypt them,and allocate them to an account without any input from a human. Such developments will continue to reduce the …
Examining How Firms Leverage It To Achieve Firm Productivity: Rbv And Dynamic Capabilities Perspectives, Gary Pan, Shan Ling Pan, Chu Yeong Lim
Examining How Firms Leverage It To Achieve Firm Productivity: Rbv And Dynamic Capabilities Perspectives, Gary Pan, Shan Ling Pan, Chu Yeong Lim
Research Collection School Of Accountancy
Firm productivity is one of the major drivers of firm's growth. Information Technology (IT) has the potential to be a key enabler of firm productivity. IS researchers have suggested strong association between investments in IT and firm productivity. Yet, uncertainty and concern about the actual impact of IT on firm productivity remain. This calls for an urgent need for research on how firms can leverage IT for productivity gains. Through a case study, this research aims to answer the above question by developing a process model that explicates the roles of firm capabilities in driving IT-enabled productivity.
Rational Information Leakage, Hai Lu, Raffi Indjejikian, Liyan Yang
Rational Information Leakage, Hai Lu, Raffi Indjejikian, Liyan Yang
Research Collection School Of Accountancy
Empirical evidence suggests that information leakage in capital markets is common. We present a trading model to study the incentives of an informed trader (e.g., a well informed insider) to voluntarily leak information about an asset's value to one or more independent traders. Our model shows that, while leaking information dissipates the insider's information advantage about the asset's value, it enhances his information advantage about the asset's execution price relative to other informed traders. The profit impact of these two effects are countervailing. When there are a sufficient number of other informed traders, the profit impact from enhanced information dominates. …
Coordinating The Processes Of Resource Enrichment And Capability Deployment: Lessons From It Implementation At A Medium-Sized Accounting Firm, Gary Pan, Sayyen Teoh, Poh Sun Seow
Coordinating The Processes Of Resource Enrichment And Capability Deployment: Lessons From It Implementation At A Medium-Sized Accounting Firm, Gary Pan, Sayyen Teoh, Poh Sun Seow
Research Collection School Of Accountancy
The purpose of this paper has been to address the research question of how are the processes of resource enrichment and capability deployment coordinated during information technology (IT) implementation at a small- and medium-sized accounting firm (SMAF)? Increasingly, organizations need to respond to a wide range of IT-based opportunities and pressures. The situation is no different in an accounting firm. Many accounting practitioners have advocated investment in IT to improve accounting firms’ productivity. To date, there are many instances of how IT has radically transformed the nature of accounting practice. Nevertheless, little is known about how IT capability is developed …
Capability Deployment In Crisis: Response To Asian Tsunami Disaster, Gary Pan
Capability Deployment In Crisis: Response To Asian Tsunami Disaster, Gary Pan
Research Collection School Of Accountancy
On 26 December 2004, an earthquake occurred under the Indian Ocean, 250 km northwest of the Indonesian island of Sumatra. According to the U.S. geological survey, the magnitude of the earthquake measured 9.0 on the Richter scale and the immense energy released from the earthquake triggered a series of tsunamis traveling at more than 600 km/h. The tsunami devastated the coastline of 13 countries, leaving more than 280,000 people dead and millions homeless. Soon after the disaster, the United Nations and the international community responded quickly with crisis relief operations for the nations affected. Unfortunately, these relief efforts soon ran …
Managerial Incentives And Management Forecast Precision, Qiang Cheng, Ting Luo, Heng Yue
Managerial Incentives And Management Forecast Precision, Qiang Cheng, Ting Luo, Heng Yue
Research Collection School Of Accountancy
Managers have great discretion in determining forecast characteristics, butlittle is known about how managerial incentives affect these characteristics. This paperexamines whether managers strategically choose forecast precision for self-servingpurposes. Building on the prior finding that the market reaction to vague forecasts isweaker than its reaction to precise forecasts, we find that for management forecastsdisclosed before insider sales, more positive (negative) news forecasts are more (less)precise than other management forecasts. The opposite applies to managementforecasts disclosed before insider purchases. These results are consistent withmanagers strategically choosing forecast precision to increase stock prices beforeinsider sales and to decrease stock prices before insider purchases. …
Crisis Response Information Networks, Shan L. Pan, Gary Pan, Dorothy E. Leidner
Crisis Response Information Networks, Shan L. Pan, Gary Pan, Dorothy E. Leidner
Research Collection School Of Accountancy
In the past two decades, organizational scholars have focused significant attention on how organizations manage crises. While most of these studies concentrate on crisis prevention, there is a growing emphasis on crisis response. Because information that is critical to crisis response may become outdated as crisis conditions change, crisis response research recognizes that the management of information flows and networks is critical to crisis response. Yet despite its importance, little is known about the various types of crisis information networks and the role of IT in enabling these information networks. Employing concepts from information flow and social network theories, this …
The Effects Of Decision Aid Structural Restrictiveness On Decision-Making Outcomes, Poh Sun Seow
The Effects Of Decision Aid Structural Restrictiveness On Decision-Making Outcomes, Poh Sun Seow
Research Collection School Of Accountancy
Decision aids are often designed to direct decision-makers' attention to potential problems or solutions prompted by the decision aid; but in most instances, it is impossible to prompt all possible issues that should be considered in making a decision. Decision aids can induce decision-making biases whereby users focus only on the issues identified by the decision aid and fail to adequately consider other issues that are not identified by the decision aid. The purpose of this study is to investigate whether restricting how users interact with computerized decision aids affects their performance by limiting their ability to consider other possible …
Accounting Information Systems Research Over The Past Decade: Past And Future Trends, Colin Ferguson, Poh Sun Seow
Accounting Information Systems Research Over The Past Decade: Past And Future Trends, Colin Ferguson, Poh Sun Seow
Research Collection School Of Accountancy
This article reviews the extant accounting information systems (AIS) literature by conducting an analysis of AIS articles published in 18 leading accounting, management information systems, and computer science journals from 1999 to 2009 with a view to identifying whether or not the focus of AIS research has changed, and if so how it has changed, since the Poston and Grabski’s (2000) review of AIS research from 1982 to 1998. We also report our insights into where AIS research is likely to be heading in the future. We analyse each of the 395 articles identified as reporting AIS research to identify …
Transition To Is Project De-Escalation: An Exploration Into Management Executive's Influence Tactics, Gary Pan, Shan Ling Pan
Transition To Is Project De-Escalation: An Exploration Into Management Executive's Influence Tactics, Gary Pan, Shan Ling Pan
Research Collection School Of Accountancy
This paper seeks to understand the factors that shape management executives' influence behaviors and the influence tactics that may be utilized during de-escalation of commitment to information systems (IS) projects. De-escalation is potentially a more important issue than escalation because de-escalation provides remedies for the ills of escalation. Therefore, it is important to understand how project stakeholders' commitment to troubled IS projects may be transformed under management executives' influence, hence allowing project teams to carry out their de-escalation activities. Here, we adopt theories of leadership, politics, and interpersonal influence, as our lenses to examine the management executive's influence behaviors during …
Information Risk And Underwriter Switching In Seos: Evidence From China, Wei Luo, Pingui Rao, Heng Yue
Information Risk And Underwriter Switching In Seos: Evidence From China, Wei Luo, Pingui Rao, Heng Yue
Research Collection School Of Accountancy
In this paper we examine whether information risk affects underwriter switching in a seasoned equity offering (SEO) process. Building on previous research, we hypothesize that SEO firms and underwriters associate with one another by mutual choice, and firms with a low degree of information risk tend to match up with prestigious underwriters. Using a sample of SEO firms in China and employing accruals quality as a proxy of information risk, we find evidence consistent with our hypothesis: the information risk and the initial public offering (IPO) underwriters’ reputation at the time of the SEO jointly determine the probability that the …
The Dynamics Of Implementing And Managing Modularity Of Organizational Routines During Capability Development: Insights From A Process Model, Shan Ling Pan, Gary Shan Chi Pan, Adela Chen, Ming Huei Hsieh
The Dynamics Of Implementing And Managing Modularity Of Organizational Routines During Capability Development: Insights From A Process Model, Shan Ling Pan, Gary Shan Chi Pan, Adela Chen, Ming Huei Hsieh
Research Collection School Of Accountancy
Past research using the resource-based view of a firm suggests that it is important to consider how firms develop, manage, and deploy resources and capabilities to influence the overall process of strategy formation and implementation. Relatively little research has been conducted in conceptualizing how firms implement and manage modularity of organizational routines during capability development. Yet, most companies would benefit from implementing modularity in organizational routines when competing in dynamic market conditions. Such implementations may require fundamental organizational reorientation that incurs significant coordination costs, and in some cases, such modularization attempts may fail, costing organizations significant amounts of valuable resources. …
Escalation And De-Escalation Of Commitment To Information Systems Projects: Insights From An Approach-Avoidance Process Model, Gary Pan, Shan Ling Pan
Escalation And De-Escalation Of Commitment To Information Systems Projects: Insights From An Approach-Avoidance Process Model, Gary Pan, Shan Ling Pan
Research Collection School Of Accountancy
We view escalation and de-escalation of commitment as processes involving recurring instances of approach-avoidance conflict. This paper outlines an approach-avoidance process model for describing and analyzing escalation and de-escalation of commitment in information systems projects. In the model, the sequential mapping of project events is integrated with a model of approach-avoidance conflict that identifies periods of gradual evolution at two separate levels of social analysis (project and work) that are punctuated by sudden, revolutionary periods of rapid change. By conceiving the processes of commitment escalation and de-escalation as sequences of events involving approach-avoidance conflicts, researchers may develop a deeper understanding …
Escalation And De-Escalation Of Commitment To Information Systems Projects: Insights From A Project Evaluation Model, Shan Ling Pan, Gary S. C. Pan, Michael Newman, Donal Flynn
Escalation And De-Escalation Of Commitment To Information Systems Projects: Insights From A Project Evaluation Model, Shan Ling Pan, Gary S. C. Pan, Michael Newman, Donal Flynn
Research Collection School Of Accountancy
This paper outlines a project evaluation model for examining escalation and de-escalation of commitment to information systems projects. We view escalation and de-escalation of commitment as processes involving recurring instances of approach-avoidance conflict. In the model, the sequential mapping of project events is integrated with a model of approach-avoidance conflict that identifies periods of gradual evolution at two separate levels of social analysis (project and work) that are punctuated by sudden, revolutionary periods of rapid change. By conceiving the processes of commitment escalation and de-escalation as sequences of events involving approach-avoidance conflicts, researchers may develop a deeper understanding of how …
Information Systems Project Abandonment: A Stakeholder Analysis, Gary Shan Chi Pan
Information Systems Project Abandonment: A Stakeholder Analysis, Gary Shan Chi Pan
Research Collection School Of Accountancy
This case study reports on the experience of an organization in Singapore in implementing and eventually abandoning an electronic procurement project. By means of a stakeholder analysis, it examines stakeholders’ roles in the organization's decision to abandon the software project. This study uses Freeman's stakeholder analytical framework (Freeman, R. (1984). Strategic management: a stakeholder approach. Massachusetts: Pitman) to interpret data and develop four major findings. By providing a better understanding of project stakeholders’ perceptions, expectations and interrelationships during project development, this study presents researchers with a project abandonment evaluation framework that is enhanced with a stakeholder perspective. The lessons learned …
Managing Risk In Information Technology Project: A Case Study Of Tradenet, Boon Siong Neo, Kwong Sin Leong
Managing Risk In Information Technology Project: A Case Study Of Tradenet, Boon Siong Neo, Kwong Sin Leong
Research Collection School Of Accountancy
The development and implementation of IT (Information Technology) projects are plagued with problems of cost and time overruns, technical inadequacy, inability to meet user requirements, lack of utilization and failure to achieve anticipated benefits. These problems occur to some projects and not to others because 1) IT projects have different profiles of risk, and 2) IT projects risks have been managed more or less effectively. This paper synthesizes the literature into four classes of risks and applies it to evaluate TradeNet, an EDI-based trading system implemented in Singapore in 1989. Through a case study of TradeNet, we derived a typology …
Managing Risks In Information Technology Projects, Boon Siong Neo, Kwong Sin Leong
Managing Risks In Information Technology Projects, Boon Siong Neo, Kwong Sin Leong
Research Collection School Of Accountancy
The development and implementation of IT (Information Technology) projects are plagued with problems of cost and time overruns. technical inadequacy, inability to meet user requirements. lack of utilization. and failure to achieve anticipated benefits. These problems occur to some projects and not to others because I) IT projects have different profiles of risk. and 2) IT project risks have been managed more or less effectively. This paper synthesizes the literature into four classes of risks. and applies it to evaluate TradeNet. an EDLbased trading system implemented in Singapore in I989. Through a case study of TradeNet. we derived a typology …
Designing A Budgeting System With Planned Confusion, John Joseph Williams
Designing A Budgeting System With Planned Confusion, John Joseph Williams
Research Collection School Of Accountancy
The article explores the potential virtues of dual budgeting processes coexisting within a single budgeting information system for organizations experiencing changing environments. The treatment of discretionary cost activity in the traditional budgeting process is discussed and a comparison of the effectiveness of the techniques of zero-based budgeting and traditional budgeting is presented. Using both approaches simultaneously is said to hold potential for combining the best of both methods, but the cost-effectiveness of such a dual budgeting process is noted as a limiting factor.