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Article
Publication date: 11 November 2014

Dan N. Stone, Alexei N. Nikitkov and Timothy C. Miller

This paper aims to adapt Simons’ (1995b) theory of the role of information technology (IT) in shaping and facilitating the levers of control (i.e. the Levers of Control…

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Abstract

Purpose

This paper aims to adapt Simons’ (1995b) theory of the role of information technology (IT) in shaping and facilitating the levers of control (i.e. the Levers of Control Applied to Information Technology – LOCaIT) as a framework for investigating how eBay’s business strategy was realized through its management control system (MCS) in the first 10 years of the online auction market.

Design and method

The qualitative method uses data from public record interviews, teaching cases, books, Securities and Exchange Commission filings and other archival sources to longitudinally trace the realization of eBay’s strategy through its MCS and IT.

Findings

Realizing its strategy through the eBay MCS necessitated a diagnostic control system unlike any previously seen. This system created a close-knit online community and enabled buyers and sellers to monitor one another’s performance and trustworthiness.

Research limitations and implications

The LOCaIT theory facilitated understanding the core aspects of the realization of eBay’s strategy through its MCS and IT. However, LOCaIT largely omits the strong linkages evident among elements of the MCS, the importance and necessity of building a core IT infrastructure to support eBay’s strategy and the central role of building consumer trust in the realization of this strategy.

Practical and social implications

eBay’s MCS is now, perhaps, the world’s most widely imitated model for creating online trust and user interactions (e.g. Yelp, TripAdvisor, Amazon). In addition, eBay’s MCS was “sold” as a consumer product that was instrumental in facilitating consumer trust in the online auction market.

Originality/value

Contributions include: tracing the creation, growth and evolution of, perhaps, the world’s largest and most widely imitated MCS, which redefined the boundaries of accounting systems monitoring; and testing the range, usefulness and limitations of Simons’ LOCaIT theory as a lens for understanding eBay’s use of IT in their MCS.

Details

Qualitative Research in Accounting & Management, vol. 11 no. 4
Type: Research Article
ISSN: 1176-6093

Keywords

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Book part
Publication date: 27 October 2016

Alexandra L. Ferrentino, Meghan L. Maliga, Richard A. Bernardi and Susan M. Bosco

This research provides accounting-ethics authors and administrators with a benchmark for accounting-ethics research. While Bernardi and Bean (2010) considered publications…

Abstract

This research provides accounting-ethics authors and administrators with a benchmark for accounting-ethics research. While Bernardi and Bean (2010) considered publications in business-ethics and accounting’s top-40 journals this study considers research in eight accounting-ethics and public-interest journals, as well as, 34 business-ethics journals. We analyzed the contents of our 42 journals for the 25-year period between 1991 through 2015. This research documents the continued growth (Bernardi & Bean, 2007) of accounting-ethics research in both accounting-ethics and business-ethics journals. We provide data on the top-10 ethics authors in each doctoral year group, the top-50 ethics authors over the most recent 10, 20, and 25 years, and a distribution among ethics scholars for these periods. For the 25-year timeframe, our data indicate that only 665 (274) of the 5,125 accounting PhDs/DBAs (13.0% and 5.4% respectively) in Canada and the United States had authored or co-authored one (more than one) ethics article.

Details

Research on Professional Responsibility and Ethics in Accounting
Type: Book
ISBN: 978-1-78560-973-2

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Book part
Publication date: 9 December 2020

Jeremy Lee and Alexey Nikitkov

Consumption taxes are an integral part of government revenue in countries around the world and are often subject to consumer evasion. The rapid rise of electronic commerce…

Abstract

Consumption taxes are an integral part of government revenue in countries around the world and are often subject to consumer evasion. The rapid rise of electronic commerce has exacerbated this problem as cross-border selling over the internet has enabled foreign businesses to sell and avoid collection and remittance of tax on their sales.

In this paper, we search for the solution to this problem through the analysis of three tax collection models: vendor, financial institution, and internet service provider (ISP). In addition, we examine administrative tools that enable more effective collection as well as inducements for taxpayers or collection agents to carry out their responsibility.

We conclude that the ISP collection model is not feasible at this time. On the other hand, we find that the vendor model, when supplemented with appropriate administrative tools and inducements, and the financial institution model, both represent viable options for policymakers to consider.

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Article
Publication date: 30 September 2014

Alexei Nikitkov and Barbara Sainty

The purpose of this paper is to help us better understand if it is beneficial for individuals to use social networking sites (SNSs) to expand their networking…

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Abstract

Purpose

The purpose of this paper is to help us better understand if it is beneficial for individuals to use social networking sites (SNSs) to expand their networking opportunities, translating into greater career success. A significant key to career success is networking. SNSs are changing the way employees develop their networks with businesses and with other individuals.

Design/methodology/approach

This study uses archival data including academic records for 1,182 accounting alumni from a large Canadian public institution. This dataset was expanded by obtaining social network information (presence and use) for each individual’s record.

Findings

After controlling for a number of indicators of career success, the study found that presence on SNSs such as LinkedIn and the amount of activity therein has a strong and consistent association with metrics of professional success not found with non-professional sites such as Facebook, Twitter and MySpace.

Originality/value

This study provides empirical support for the value of social networking as a proxy for the development of social capital. Support is in establishing the link between a group of social network profile characteristics and metrics of one’s career success. Distinguishing LinkedIn as chiefly connecting to alumni successes may be reflected in the weights attached to the profile characteristics as opposed to information coming from other sources.

Details

International Journal of Accounting & Information Management, vol. 22 no. 4
Type: Research Article
ISSN: 1834-7649

Keywords

Content available
Book part
Publication date: 9 December 2020

Abstract

Details

Advances in Taxation
Type: Book
ISBN: 978-1-80043-327-4

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