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Full-Text Articles in Business
Evaluation Approach For An Effective Blockchain Implementation In An Accounting Environment, Angel R. Otero, Ryan P. Fink
Evaluation Approach For An Effective Blockchain Implementation In An Accounting Environment, Angel R. Otero, Ryan P. Fink
Communications of the IIMA
Blockchain has the potential to revolutionize accounting transactions in the same way the Internet revolutionized the collection and dissemination of information. Nonetheless, like the Internet, blockchain technology is a double-edged sword offering tremendous benefits but also drawbacks. The literature points to inadequacies in blockchain implementations, particularly when evaluating and selecting controls to help ensure an effective blockchain implementation in organizations. This research develops an approach that not only addresses the inadequacies identified in the literature, but also prompts organizations to a more precise evaluation and selection of controls to achieve effective blockchain implementation. The approach uses Desirability Functions to quantify …
Perceive It Or Not: Information Quality And The Investors’ Response To Earning Surprises Of Technologically Advanced Companies, Aliza Rotenstein, David Gelb, Abraham Fried, Shoshana Altschuller
Perceive It Or Not: Information Quality And The Investors’ Response To Earning Surprises Of Technologically Advanced Companies, Aliza Rotenstein, David Gelb, Abraham Fried, Shoshana Altschuller
Journal of International Technology and Information Management
One of the primary measures of information systems (IS) success that has been the subject of much investigation in a variety of contexts is information quality (DeLone & McLean, 1992; 2003). This paper hones in on the impact of perceived information quality in the context of the financial markets, where quality of accounting information is particularly important, as it informs investment decisions and impacts stock prices. In particular, seminal accounting research has consistently found that earnings announcements possess informational value (information content) based upon which the market reacts (Beaver, 1968). Market reaction to surprises in earnings announcements has long been …
Change Management Over Financial Information: A Multi-Criteria Evaluation Of System Change Controls Using Desirability Functions, Angel R. Otero, Christian Sonnenberg, Ivonne Delgado-Perez
Change Management Over Financial Information: A Multi-Criteria Evaluation Of System Change Controls Using Desirability Functions, Angel R. Otero, Christian Sonnenberg, Ivonne Delgado-Perez
Communications of the IIMA
The increasing complexity of information technology, attacks on confidential information, and the passing of new laws and regulations have shifted the focus around internal controls in organizations. Particularly, general information technology controls related to change management (i.e., system change controls) are critical in ensuring the integrity, completeness, and reliability of financial information. The literature points to various evaluation methods for these controls to determine which ones to implement. However, these methods do not necessarily consider relevant organization constraints, preventing the inclusion of required controls or the exclusion of unnecessary controls. This paper proposes a novel approach, using Desirability Functions, for …
How It Awareness Impacts It Control Weaknesses And Firm Performance, Peiqin Zhang, Ju Long, James Ma
How It Awareness Impacts It Control Weaknesses And Firm Performance, Peiqin Zhang, Ju Long, James Ma
Journal of International Technology and Information Management
With the prevalence of information technology (IT), the value of IT awareness increasingly grows, and IT control becomes a key part of firms’ strategies and objectives. Although leadership plays an important role in IT control governance, limited research has studied whether IT awareness is associated with IT control weaknesses (ITCWs) and firm performance simultaneously. Drawing on the agency and resource dependence theory, this paper proposes an integrative model to examine the impact of IT awareness on ITCWs and firm performance. We empirically validate the model using a data set of 310 firms collected from multiple sources including Audit Analytics, Compustat, …