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2010

Faculty of Commerce - Papers (Archive)

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Full-Text Articles in Business

Blending Complexity And Activity Frameworks For A Broader And Deeper Understanding Of Is, Helen M. Hasan, A Kazluaskas, Kathryn P. Crawford Jan 2010

Blending Complexity And Activity Frameworks For A Broader And Deeper Understanding Of Is, Helen M. Hasan, A Kazluaskas, Kathryn P. Crawford

Faculty of Commerce - Papers (Archive)

A new age of significance and opportunity for Information Systems (IS) is upon us driven by current developments in the use of digital artifacts. In this paper we endeavor to make sense of contemporary IS, as well as possible future directions of IS, by bringing together the notions of complexity and activity within two theoretical frameworks, namely the Cynefin framework and contemporary uses of Activity Theory. We describe activity as a holistic unit of analysis within the Complicated and Complex Domains of the Cynefin framework. This will enable us to make sense of tool-mediated IS activities in those Domains. Our …


Determination Of Consumer Context In An Online Transaction Process For A High Risk Purchase, Robert G. Grant, Rodney J. Clarke, Elias Kyriazis Jan 2010

Determination Of Consumer Context In An Online Transaction Process For A High Risk Purchase, Robert G. Grant, Rodney J. Clarke, Elias Kyriazis

Faculty of Commerce - Papers (Archive)

This paper showcases/discusses a method of analyzing consumer website behavior that enables real-time purchase context identification. Such analysis will enable online vendors to serve content that is relevant to the consumer’s needs, addressing the apparent utility deficit that websites have for complex product transactions. The use of communication theory is a key component of a value co-creation process that leverages the data derived from website interactivity by analyzing the meaning of consumer activity on a website. Such an approach offers insights into the effect of information accessed by consumers in real time, enabling a responsive system for serving information in …


Assessing Underlying Realities Of Accounting's Duality Check By The Accounting Equation : A Search For An Augmented Framework, Sudhir C. Lodh, Michael J. Gaffikin Jan 2010

Assessing Underlying Realities Of Accounting's Duality Check By The Accounting Equation : A Search For An Augmented Framework, Sudhir C. Lodh, Michael J. Gaffikin

Faculty of Commerce - Papers (Archive)

This paper explores a general validity of the prevalent Accounting Equation in determining the real wealth and accountability discharge through contemporary financial reporting. In so doing, an augmented accounting framework is developed in order to indicate the gaps that may arise in the accounting equation; which is inherent in the system if compared among different layers – sign to alleged to referent (Buarillard 1983, 1994; MacIntosh 2000, Ijiri 1986, and Mattessich 2003). We argue that this augmented framework will help in enhancing our understanding, at least at the level of pedagogy and for corporate governance and discharging social responsibility, about …


Measuring Technical Inefficiency Factors For Thai Listed Manufacturing Enterprises: A Stochastic Frontier (Sfa) And Data Envelopment Analysis (Dea), Yot Amornkitvikai, Charles Harvie Jan 2010

Measuring Technical Inefficiency Factors For Thai Listed Manufacturing Enterprises: A Stochastic Frontier (Sfa) And Data Envelopment Analysis (Dea), Yot Amornkitvikai, Charles Harvie

Faculty of Commerce - Papers (Archive)

This study employs stochastic frontier analysis (SFA) and two-stage DEA approaches to predict firm technical efficiency and analyse an inefficiency effects model for overall Thai listed manufacturing sector enterprises including sub-listed manufacturing sector enterprises using an unbalanced panel data for 178 Thai listed manufacturing enterprises over the period 2000 to 2008. Both estimation approaches are found to produce consistent results for overall Thai listed manufacturing sector enterprises. For sub-listed manufacturing sector enterprises both approaches empirically find quite consistent results in coefficient signs, but significance results from both estimation approaches may be different. Focusing on overall Thai listed enterprises both approaches …