Business Commons^™

On The Yellow Brick Road, A Path To Enterprise Architecture Maturity, Avsharn Bachoo

The African Journal of Information Systems

This study concentrated on the relationship between the Enterprise Architecture (EA) maturity of an organization and the business value associated with it in the South African financial services environment. It was developed within the critical realism philosophy, which states that mechanisms generate events by accentuating the underlying EA mechanisms that lead to business value, as well as provide insights into the opportunities and challenges organizations experienced as they progressed to higher levels of maturity. Constructed using the resource-based view of the firm as the underlying theoretical framework, this research examined EA as an intangible resource and maturity as a source …

Investigating Usage Of Social Media Platforms In South Africa, Adheesh Budree, Kaja Fietkiewicz, Elmar Lins

The African Journal of Information Systems

This study investigated the differences in usage of different social media platforms within the South African context, broken down by user characteristics, specifically gender and age, in addition to investigating the correlation between usage of differing social media platforms. This was carried out to determine which social media needs do the different population groups aim to fulfill when using different social media platforms. Based on the results, the study confirmed the existence of preferences between types of social media platforms and groups of social media platforms in South Africa, based on frequency of use by age group and gender. Social …

The Influence Of Socioeconomic Factors To The Use Of Mobile Phones In The Agricultural Sector Of Tanzania, Edison Wazoel Lubua Dr, Michael E. Kyobe Prof.

The African Journal of Information Systems

This study determined the influence of socioeconomic factors to the adoption of mobile phones in the farming community of Tanzania. Currently, a series of well-established models (such as the TAM, UTAUT and the Social Capital Model) provide inadequate consideration toward socioeconomic factors, by ignoring them, or putting them under the same cluster, regardless of their differences in impacting the technology use. Methodologically, a survey strategy was adopted, with a sample of 116 respondents. The study involved farmers along the Pangani River Basin, found in Kilimanjaro and Tanga Regions of Tanzania. Data was analyzed using advanced quantitative methods such as the …

Mobile Technology Usage For Street Traders’ Market Search In Dodoma—Urban Tanzania: An Exploratory Study, Joel Rumanyika, Matti Tedre, Apiola Mikko, Nasibu Rajabu Mramba

The African Journal of Information Systems

Increased access to mobile technologies has significantly contributed to almost all types of work, including informal work. Mobile phones are one such technology that has been exponentially adopted and used by street traders. However, there is limited information about how street traders use mobile phones to search for new markets. This study investigated street traders’ mobile usage for new market search in Dodoma, Tanzania. Qualitative data were collected using in-depth interviews with 29 street traders, followed by a focus group discussion with eight street traders. Thematic analysis was used to analyze the data. The results show that using mobile phones …

Watch Me Give: Narcissism As A Moderator To Donating To A Nonprofit, Austin Prewett, Charles Elliott, Paul A. Story

The Kennesaw Journal of Undergraduate Research

With increased online connectivity in the current generation, more non-for-profit organizations are focusing their efforts on producing online marketing appeals. It has, therefore, become necessary to identify the effect some appeals have on different people. The present study seeks to determine whether an organization offering increased recognition will result in a greater willingness to give by people with narcissistic personalities. Additionally, it will determine if “willingness” to give or “amount” given are different between genders or employment status, as prior research suggests. Results indicated that whether the organization offered increased recognition or not, narcissism did not affect willingness to give …

The Effects Of Successor Ceo’S Origin On Auditors’ Client Risk Assessment And Continuance Decisions Following A Corporate Scandal, Nelson Mlotshwa

PhD in Business Administration Dissertations

This study examines the effects of chief executive officer (CEO) succession and successor origin on auditors’ client risk assessment, continuance, and audit effort decisions following a major scandal in a client firm. 83 experienced audit professionals drawn from U.S. public accounting firms participated in a 2 x 2 experiment with the CEO succession triggering event (clients’ ethical or operational failure) and successor-CEO origin (insider/outsider) manipulated randomly between subjects. The study examined the effects of these variables on auditors’ judgments when making client risk assessment, continuance, and audit effort decisions. Results indicate that auditors assess higher risk of material misstatements (main …

Assessment Of The Public Value Of Open Data In Ghana, Hubeidatu Nuhu, Jean-Paul Van Belle

African Conference on Information Systems and Technology

With rising enthusiasm for Open Data (OD) globally, there has been an expanding requirement for research on the impact this movement has created. Ghana is consid-ered as one of the early Open Data adopters in Africa. The case of Ghana presents an interesting and a unique area of concentration due to the country’s long stand in de-mocracy. The practice of democracy, accountability and transparency has been the core of government development in Ghana since independence in 1957. The research pur-pose is to understand and examine the impact of Open Data from the context of Gha-na from the perspective of created …

The African Digital Citizen’S Awareness Of Online Information Privacy, Sam Takavarasha Jr, Liezel Cilliers, Willie Chinyamurindi

African Conference on Information Systems and Technology

Internet access continues to increase among the youth in developing countries, like South Africa, due to the exponential growth of mobile penetration and the higher education system’s reliance on Information and Communication Technologies. Higher education graduates are expected to be digital citizens in the workplace, which is characterised by socio-economic inclusion and academic capability. However, this increased exposure to the Internet does present information privacy challenges. This paper investigates young adults’ perceptions and concomitant behaviours to protect their information privacy when using Internet sites. The paper further aims to unpack young adults’ understanding of the potential problems and their preparedness …

Technology Media, Service Innovation And The Shaping Of Executive Cognition, Gamel O. Wiredu, Kofi A. Boateng, John K. Effah

African Conference on Information Systems and Technology

The upsurge of information and communication technology innovations around the world has induced the establishment of many technology enterprises, mostly small-medium, that focus on service innovation. Due to the materiality of technology to this enterprise genre, its executive is significantly shaped by technology media, but explanations of technological shaping are low. This paper seeks to address this gap through a study informed by critical realism and media ecology. It argues that executive cognition is shaped because ICT media and service innovation imperatives combine to generate executive internalizations; and it is shaped by service innovation driven internalizations of technology media functions. …

A Pedagogical Smart Learning Environment In South African Tertiary Institutions, Tope Samuel Adeyelure, Billy Mathias Kalema

African Conference on Information Systems and Technology

With the rapid growth rate of technology innovation different sectors tends to keep up with the developing trends by implementing the latest technology with the aim of achieving their goals. Educational institutions deploy information systems in their teaching and learning environment to enhance performance. However, educational institutions usually struggle with smooth implementation of IT leading to its failure. Adopting various scientific methods such as content analysis, Principal Component Analysis and so on, contextual factors were identified for effective deployment of smart learning environments based on extensive review of exploratory research, analyzing data and study outcomes of ICT deployment educational institutes …

Hedge Fund Ownership And Auditor-Client Contracting In U.S. Firms, Sarah Feltus

PhD in Business Administration Dissertations

Hedge funds have grown rapidly in the last two decades, from managing assets worth approximately $600 billion in 2003 to over $3 trillion in 2017. As hedge funds themselves have grown, so too have concerns about their involvement with publicly traded companies and their effect on various stakeholders and the economy. Although Critics claim that hedge fund activism creates a short-term focus, shifting funds out of expansion and research and development and into distributions to shareholders, proponents argue that hedge fund activism helps boards overcome management incompetence and counter passive investors. Academic research is mixed on the long-term effects of …

A Descriptive Study Of Variable Discretization And Cost-Sensitive Logistic Regression On Imbalanced Credit Data, Lili Zhang, Jennifer Priestley, Herman Ray, Soon Tan

Published and Grey Literature from PhD Candidates

Training classification models on imbalanced data tends to result in bias towards the majority class. In this paper, we demonstrate how variable discretization and cost-sensitive logistic regression help mitigate this bias on an imbalanced credit scoring dataset, and further show the application of the variable discretization technique on the data from other domains, demonstrating its potential as a generic technique for classifying imbalanced data beyond credit scoring. The performance measurements include ROC curves, Area under ROC Curve (AUC), Type I Error, Type II Error, accuracy, and F1 score. The results show that proper variable discretization and cost-sensitive logistic regression with …

Adoption Of Cloud Computing By Firms In Kenya: The Role Of Institutional Pressures, John Otieno Oredo, James Njihia, Xn Iraki

The African Journal of Information Systems

While there is substantial literature on the adoption of IT innovations based on utility computing, there is a dearth of studies on cloud computing adoption by business organizations. Given that cloud computing adoption has been steadily increasing in Kenya, this study aim to investigate the determinants of cloud computing adoption from an institutional perspective. The relationship between institutional pressures and cloud computing adoption was evaluated and tested using structural equation modelling (PLS SEM). A firm level cross sectional survey was conducted on a sample of 93 firms in the financial, manufacturing, and ICT sectors. The results indicate that coercive and …

A Naturalistic Methodology For Assessing Susceptibility To Social Engineering Through Phishing, Paula Musuva, Christopher Chepken, Katherine Getao

The African Journal of Information Systems

Phishing continues to be a prevalent social engineering attack. Attacks are relatively easy to setup and can target many people at low cost. This study presents a naturalistic field experiment that can be staged by organisations to determine their exposure. This exercise provides results with high ecological validity and can give organisations the information they need to craft countermeasures to social engineering risks. The study was conducted at a university campus in Kenya where 241 valid system users, also known as “insiders,” are targeted in a staged phishing experiment. The results show that 31.12% of the insiders are susceptible to …

Auditing Under The Influence: The Role Of Client Gender In Audit Negotiations, Jennifer Hamrick

PhD in Business Administration Dissertations

Client characteristics, one antecedent to auditor judgments (Hurtt, et al. 2013), have considerable influence on auditor-client negotiations of proposed audit adjustments, and ultimately audit quality. Client gender is one specific characteristic that has received recent attention for its influence on financial statement conservatism and audit fees. However, there is little empirical evidence on the influence of client gender on auditor-client negotiation outcomes. Client gender is expected to influence auditor judgments such that auditors are expected to propose lower audit adjustments to male (vs. female) clients due to the lower source credibility typically assigned to females (Kray, Galinsky, & Thompson, 2002; …

Development Of Research Administration And Management System For Higher Education Institutions In Developing Countries: Case Study Of Durban University Of Technology, Misheck Nyirenda, Oludayo Olufolorunsho Olugbara, Sibusiso Moyo

The African Journal of Information Systems

Research information management has become an essential activity for higher education institutions (HEIs) worldwide as a mechanism to aggregate, curate, utilize and improve the transparency of information about research. It has led to the evolution of proprietary software systems for administering and managing research information in HEIs. However, the literature reveals that most proprietary software systems are usually inflexible, costly to maintain and do not adequately satisfy the dynamic requirements of HEIs in developing countries. Consequently, the demand for current information systems is to incorporate a high degree of formalism into software development processes to produce correct, flexible, usable and …

Modeling Green Ebusiness Adoption Among Small And Medium Tourism Enterprises In Tanzania, Juma James Masele

The African Journal of Information Systems

This study was set to model Green eBusiness adoption among SMTEs in Tanzania, right from sourcing, operations, and to end-of-life-management. The study employed the use of Structural Equation Modeling (SEM) to analyze quantitative data collected from 240 respondents selected from 80 SMTEs in Dar es Salaam, Kilimanjaro, Arusha, and Zanzibar, who were in operations for at least three years. Although there were twelve hypotheses formulated, only seven hypotheses (with constructs Self-Efficacy, Effort Expectancy, Facilitating Conditions, Coercive Pressures, Intention to Use both to commitment and to Green eBusiness, and Commitment towards Green eBusiness adoption) were revealed significant. Others (with constructs Performance …

The Role Of Institutional Pressures In The Adoption Of E-Procurement In Public Institutions In Developing Countries: The Case Of Lesotho, Salah Kabanda, Nteboheleng Pitso, Meke Kapepo

The African Journal of Information Systems

Benefits of E-Procurement are now well documented as experienced by both public and private organizations. Yet, in developing countries, and more so in Africa, few organizations have reported benefits of E-Procurement. Whilst institutional pressures are instrumental in shaping organization’s actions and outcomes with regard to technology adoption, few studies have examined their role in E-Procurement adoption in African public sector organizations. This study situated in Lesotho, seeks to examine the rational for E-procurement adoption in the public sector and identifies institutional pressures that affect successful adoption. Following an interpritivist approach, this study identifies (1) perceived benefits of efficiency and transparency …

Big 4 Office Personnel And Audit Quality, Jacob Gatlin

PhD in Business Administration Dissertations

Because U.S. Big 4 audit quality is inconsistent between office locations within the same firm, the Public Company Accounting Oversight Board (PCAOB) has maintained a standing Audit Quality Indicator Project designed to assist academics, practitioners, and its own inspection teams in identifying specific areas in which high audit quality may fail to be achieved. While many of the PCAOB audit quality indicators have been examined in prior research, information regarding the personnel comprising each office audit department has been difficult to glean because personnel data is not publicly disclosed by the Big 4.

This study examines certain personnel inputs and …

The Impact Of Internal Auditors' Professional And Social Affiliations On Financial Reporting Quality, Reanna Berry

PhD in Business Administration Dissertations

The internal audit function is a critical component of strong corporate governance, along with firm management, the audit committee, and the external auditor (Hermanson & Rittenberg, 2003; Gramling, Maletta, Schneider, & Church, 2004). A potential threat to this strong corporate governance is professional and social affiliations. Accordingly, the Sarbanes-Oxley Act (SOX, 2002) limits some professional affiliations among management, the audit committee, and the external auditor (S206; S301), but only provides one limitation related to the internal auditor, which is that an external auditor cannot simultaneously provide internal audit consulting services to its audit client (S201(a)). Professional and social affiliations among …

Adopting The Cybersecurity Curriculum Guidelines To Develop A Secondary And Primary Academic Discipline In Cybersecurity Postsecondary Education, Wasim A. Alhamdani

Journal of Cybersecurity Education, Research and Practice

A suggested curriculum for secondary and primarily academic discipline in Cybersecurity Postsecondary Education is presented. This curriculum is developed based on the Association for Computing Machinery guidelines and the National Centers of Academic Excellence Cyber Operations program.

From The Editors, Michael E. Whitman, Herbert J. Mattord, Carole L. Hollingsworth

Journal of Cybersecurity Education, Research and Practice

No abstract provided.

Next Generation Of Evidence Collecting: The Need For Digital Forensics In Criminal Justice Education, Scott H. Belshaw

Journal of Cybersecurity Education, Research and Practice

Digital forensics poses significant challenges to law enforcement as the information found in a computer system is often present at most crime scenes in the form of computer data and cell phones. Digital evidence contained on common devices, such as cell phones and laptops, includes information that can be pertinent to the investigation of crimes. Law enforcement is increasingly identifying the need to be able to process their evidence internally warranting the exploration of the need for digital forensics training as part of a broader study of criminal justice for future law enforcement practitioners. This paper uses telephone surveys of …

Car Hacking: Accessing And Exploiting The Can Bus Protocol, Bryson R. Payne

Journal of Cybersecurity Education, Research and Practice

With the rapid adoption of internet-connected and driver-assist technologies, and the spread of semi-autonomous to self-driving cars on roads worldwide, cybersecurity for smart cars is a timely concern and one worth exploring both in the classroom and in the real world. Highly publicized hacks against production cars, and a relatively small number of crashes involving autonomous vehicles, have brought the issue of securing smart cars to the forefront as a matter of public and individual safety, and the cybersecurity of these “data centers on wheels” is of greater concern than ever.

However, up to this point there has been a …

A Design Case: Assessing The Functional Needs For A Multi-Faceted Cybersecurity Learning Space, Charles J. Lesko Jr.

Journal of Cybersecurity Education, Research and Practice

Following a multi-year effort that developed not only a detailed list of functional requirements but also the preliminary physical and logical design layouts, the concept for a multi-faceted cybersecurity center was approved and the physical, as well as, additional infrastructure space was subsequently allocated. This effort briefly describes the structure and scope of the current cybersecurity program being supported and then draws out the functional requirements that were identified for the center based on the needs of the institution’s cybersecurity program. It also highlights the physical and logical design specifications of the center, as well as, the many external program …

Cybersecurity Education: The Need For A Top-Driven, Multidisciplinary, School-Wide Approach, Lucy Tsado

Journal of Cybersecurity Education, Research and Practice

The human resource skills gap in cybersecurity has created an opportunity for educational institutions interested in cybersecurity education. The current number of schools designated by the Department of Homeland Security (DHS) and National Security Agency (NSA) as Centers of Academic Excellence (CAE) to train cybersecurity experts are not sufficient to meet the shortfall in the industry. The DHS has clearly mapped out knowledge areas for cybersecurity education for both technical and non-technical disciplines; it is therefore possible for institutions not yet designated CAEs to generate cybersecurity experts, with the long-term goal of attaining the CAE designation. The purpose of this …

Entrepreneur-Venture Fit And Burnout: Moderating Effects Of Entrepreneurial Passion, David Witt

PhD in Business Administration Dissertations

Entrepreneurial burnout is a worrying problem because it is related to reduced performance and venture failures. Existing models do not adequately explain the causes of burnout among entrepreneurs. Exploring the antecedents and mechanisms leading to this significant issue can thus enhance our understanding and facilitate the design of interventions.

This study proposes an entrepreneur-venture fit model to explain burnout among entrepreneurs. Regulatory focus orientations of promotion and prevention are proposed as defining the characteristics of entrepreneurs and their ventures that determine fit, and passion is proposed to moderate fit effects.

The model was tested using a survey-based field study to …

Privacy Concerns About Genetic Testing: Does Ethnicity Matter?, Queen Deinde-Smith

KSU Journey Honors College Capstones and Theses

The direct-to-consumer genetic testing market is predicted to reach $340 million by 2020 (Seward, 2018). DTC genetic tests (DTC-GTs) are DNA kits purchased and taken by consumers in their homes to learn about their ancestry, trait/disease propensity, etc. Although, many companies state in their privacy policies that they share genetic information with third parties, it’s not evident that consumers completely understand how their information will be used e.g., for research or law enforcement. Prior research has found some ethnicities have low awareness of DTC-GTs e.g., African Americans and Hispanic Americans (Salloum et. al, 2018) but it’s not clear if this …

Psychological Ownership Of Simple Jobs: The Effect Of Job Crafting, John S. Furrh Iii

PhD in Business Administration Dissertations

Previous research on the relationship of job characteristics and psychological ownership has primarily focused on the specific dimensions of work and possessive behaviors and their impact on employees in complex jobs. This study takes a new path by examining how psychological ownership can be increased for a previously unexamined group, employees in simple (i.e., routine and repetitive) jobs. Based on 2016 U.S. Bureau of Labor Statistics reports, almost 60% of jobs in the U.S. workforce could be considered to be simple or low in complexity. This study intends to investigate the answer to the following key research question: Can psychological …

The Impact Of Audit Engagement Partner Disclosure On Audit Outcomes In The United States, J. Alan Bell

PhD in Business Administration Dissertations

ABSTRACT

THE IMPACT OF AUDIT ENGAGEMENT PARTNER DISCLOSURE ON AUDIT OUTCOMES IN THE UNITED STATES

by

James Alan Bell

This study is motivated by the Public Company Accounting Oversight Board’s (PCAOB) mandate requiring the public disclosure of the audit engagement partner’s identity. Prior to the ruling, the audit engagement partner (AEP) was known only to the company’s management, audit committee, audit firm, and regulators. The PCAOB maintains that disclosure of the AEP will increase the partner’s sense of accountability; and increase transparency in the audit process; leading to improved audit quality; and improved financial reporting quality; thereby improving the credibility …