Management Information Systems Commons^™

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 …

Stock Market Contagion During The Global Financial Crises: Evidence From The Chilean Stock Market, Sakthi Mahenthiran, Tom Gjerde, Berta Silva

Scholarship and Professional Work - Business

The study examines evidence for the transmission of the US and EU financial crises via investor holdings into the Chilean stock market following two global financial crises, in 2008 and 2011. The study modified the models of Bekaert et al. (2014), and Dungey and Gajurel (2015) on the 2007–2009 global financial crisis and extends the period to include the European debt crisis of 2010–2011. The study produced three main contributions. First, changes in the equity holdings of retail investors were a key source of contagion following the 2008 US financial crisis. Second, investor herding during the 2011 financial crisis is …

2020 Ijbe Front Matter

International Journal for Business Education

1. Editorial Board
2. Letter from International President
3. SIEC-ISBE International

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 …

2019 Ijbe Front Matter, Tamra Connor

International Journal for Business Education

1. Editorial Board
2. President's Letter
3. SIEC-ISBE International

Investigating The Impact Of Publicly Announced Information Security Breaches On Corporate Risk Factor Disclosure Tendencies, Sandra J. Cereola, Joanna Dynowska

Journal of Cybersecurity Education, Research and Practice

As the reported number of data breaches increase and senators push for more disclosure regulation, the SEC staff issued a guidance in 2011 on disclosure obligations relating to cybersecurity risks and incidents. More recently, on February 26, 2018 the SEC Commission issued interpretive guidance to help assist public companies prepare disclosures regarding cybersecurity risks and incidents. As reported incidents of cybersecurity breaches occur, investors are concerned about the risks associated with these incidents and the impact they may have on financial performance. Although the SEC staff guidance warns public companies to make timely disclosure, recognizing the threat that cybercrime poses …

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, …

Reflective Practice Series: Selected Instructional Models Using Synchronous Video Conferencing Software, Martin W. Sivula

MBA Faculty Conference Papers & Journal Articles

With the vast array of resources available to instructors, one would think that instruction and teaching would yield success for all learners. Now, well into the 21^st century has much changed in the classroom? Certainly, movable desks and chairs, advanced audio and visual equipment, and a plethora of all types of technologies which might be able to enhance training and education. Over the last several decades research on individualized instruction, cognitive science, educational psychology, and multimedia instruction (to name a few) have permeated the literature on instruction. With all the research and the vast array of studies on improving …

The Digital Global Supply Chain: The Growing Case For Blockchain Technology Expansion Within Global Supply Chain, Jonathan Chichoni, Scott Webb

Marriott Student Review

In a competitive global market place, technology adoption and application in supply chain is becoming increasingly important as companies seek to acquire competitive advantages. Since blockchain’s advent to the global stage of modern disruptive technologies, several questions remain unanswered pertaining to the benefits that blockchain adoption poses to global supply chains. I apply a typology analysis to a corpus of company filings, press releases and industry studies to better understand the reasons for which global supply chains industry wide are adopting blockchain technology and the specific benefits which they seek to exploit through the use of blockchain. I characterize the …

Blockchain: Is It The Future Of Business?, Stuart Welsch

Information Systems Undergraduate Honors Theses

Blockchain is one of these new and disruptive technologies being developed; it is predicted to change the landscape of business in an extremely similar fashion as the Internet did. In lay terms, blockchain is a new technology designed to secure privacy (Collins, 2016), cut out unnecessary middleman costs (Eha, 2017), dramatically lower the cost of transactions (Iansiti & Lakhani, 2009), lower transaction time (Underwood, 2016), and assist in making assets become more liquid and appealing (like cash) because they are more easily transferable (Paech, 2016). Blockchain functions like a ledger; it is able to keep track of an asset’s ownership …

Strategic Implications Of Blockchain, William R. Adams

Marriott Student Review

This thesis introduces blockchain, the underlying technology of cryptocurrencies such as Bitcoin, and discusses how best to conceptualize it relative to other technologies. Following an explanation of the fundamentals of blockchain, also known as the distributed ledger, I identify the characteristics of the technology. Building upon blockchain’s inherent strengths and limitations, I explore potential business applications of blockchain. Finally, I recommend that leaders continue to track the development and adoption of blockchain technology, even if they decide that implementing it does not align with their organization’s strategy at present.

Glossary Of Business Evidence, Paul C. Boyd

MBA Faculty Conference Papers & Journal Articles

No abstract provided.

2018 Ijbe Front Matter, Tamra Connor

International Journal for Business Education

1. Editorial Board
2. President's Letter
3. SIEC-ISBE International

The Emerging International Taxation Problems, James G. Yang, Victor N.A. Metallo

Department of Accounting and Finance Faculty Scholarship and Creative Works

The problems of tax evasion and tax avoidance are as old as taxes themselves. Between 2015 and 2016 alone, many U.S. multinational corporations were involved in tax disputes with the European Commission. From a historical perspective, these disputes are unprecedented as they have resulted in tremendous amount of tax penalties. The most notable case was Apple for €13 billion of unpaid tax. This article discusses what tax strategies these corporations used that caused such disputes. It specifically investigates seven corporations: Apple Inc., McDonald’s, Starbucks, Fiat, Amazon, Google, and Ikea, and elaborates on the following tax strategies: high royalties, intercompany transfer …

Introductory Information Systems Course Redesign: Better Preparing Business Students, Gina Harden, Robert M. Crocker, Kelly Noe

Faculty Publications

Aim/Purpose The dynamic nature of the information systems (IS) field presents educators with the perpetual challenge of keeping course offerings current and relevant. This paper describes the process at a College of Business (COB) to redesign the introductory IS course to better prepare students for advanced business classes and equip them with interdisciplinary knowledge and skills demanded in today’s workplace.

Background The course was previously in the Computer Science (CSC) Department, itself within the COB. However, an administrative restructuring resulted in the CSC department’s removal from the COB and left the core course in limbo.

Methodology This paper presents a …

Pre-Management? How To Best Prepare: A Brief Overview For Potential Accounting, Finance, And Information Systems Students, Ammon Kou

Marriott Student Review

Many pre-management students are curious about the accounting, finance, and information systems majors offered at BYU. This article features an overview of each major and how best to prepare for those majors’ programs.

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 …

2017 Ijbe Front Matter, Tamra Connor

International Journal for Business Education

1. Editorial Board
2. President's Letter
3. SIEC-ISBE International

Investigating Information Security Policy Characteristics: Do Quality, Enforcement And Compliance Reduce Organizational Fraud?, Dennis T. Brown

KSU Proceedings on Cybersecurity Education, Research and Practice

Occupational fraud, the use of one’s occupation for personal enrichment through the deliberate misuse or misapplication of the organization’s resources or assets, is a growing concern for all organizations. While the typical organization loses at least 5% of annual revenues to fraud, current methods of detection and prevention are not fully adequate to reduce increasing occurrences. Although information systems are making life easier, they are increasingly being used to perpetrate fraudulent activities, and internal employee security threat is responsible for more information compromise than external threats.

The purpose of this research is to examine how information security policy quality and …

Accounting Information Systems: Ethics, Fraudulent Behavior, And Preventative Measures, Jasmine S. Smith

Honors College Theses

Most business organizations have implemented Accounting Information Systems to improve efficiency and to help optimize use of company resources. The evolution of Information Technology within financial and accounting processes has brought new ethical issues, forms of fraudulent behavior, and mechanisms to prevent compromising confidential, sensitive, and personal information. This investigation focuses on the evolution of Accounting Information Systems and their controls for limiting fraud and misconduct in financial and accounting processes.

Advancing Diversity And Innovation

Business Exchange

Alumni Joe and Sue Kosinski discuss why they contribute gifts to DePaul, endowed a scholarship in accountancy, mentor, network, and serve DePaul in other ways.

2016 Ijbe Front Matter, Tamra Connor

International Journal for Business Education

1. Editorial Board
2. President's Letter
3. SIEC-ISBE International

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.

2015 Ijbe Front Matter, Tamra Connor

International Journal for Business Education

1. Editorial Board
2. President's Letter
3. SIEC-ISBE International

Employee's Participation: A Critical Success Factor For Justice Perception, Wai Kwan (Elaine) Lau

Accounting Faculty Research

The present study proposed and tested a model that examines the relationship between leadership style, employee’s participation, and justice perceptions. The paper extended the literature of the justice by connecting three major research areas (leadership style, employee’s participation, and organizational justice), and examined the influences of leadership style and employee’s participation in shaping employee’s perception of justice. Results indicated that transactional, transformational, and dynamic leadership have positive impact on distributive, procedural, and interactional justice. Moreover, the effect of leadership style on organizational justice was indirect through employee’s participation. This study synthesized previous leadership studies and argued that leadership style can …

The Effect Of Ceo It Expertise On The Information Environment: Evidence From Management Earnings Forecasts, Jacob Zachary Haislip

Graduate Theses and Dissertations

Firms depend on information technology to provide high quality internal information, but prior research suggests that IT is underutilized (Venkatesh and Bala 2008). Therefore, using a sample of firms with equivalent levels of technology in their information systems, I investigate whether firms that employ CEOs with IT expertise make forecasts that are more accurate. I argue that CEOs with IT expertise are more likely to encourage the utilization of IT in making earnings forecasts, thus increasing the accuracy of the forecasts. This argument is supported by prior research that suggests that people are more likely to utilize technology if they …

The Story As A Cultural Transmitter: Applications For Business Education, Carol Blaszczynski, Ph.D.

International Journal for Business Education

Stories assist in transmitting cultural wisdom, including wisdom about the business community. The role of stories in various contexts such as education (including international management), management, and marketing, as well as the job search is explained. The article concludes by presenting instructional activities for business education that develop cultural competence through stories.

2014 Ijbe Front Matter, Tamra Connor

International Journal for Business Education

1. Editorial Board
2. President's Letter
3. SIEC-ISBE International

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

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 …