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MIS researchers have consistently adopted survey‐based research method while investigating MIS and related phenomenon, making survey‐based research method one of the widely used research method in MIS research. This study seeks to revisit some of the inherent characteristics of survey‐based research method with the aim of improving the quality, replication, and validation of results in MIS survey‐based studies. Additionally, this study provides information on the most prevalent analytical and statistical tools used in MIS survey research studies.

In this research, the authors adopt the content analysis technique. The choice of content analysis is premised on the desire to investigate the sources of survey data, units of analysis, research methods, and statistical tools used in MIS research with the aim of improving empirical research in the MIS discipline.

The results show the prevalent sources of data, the dominant units of analysis, the most commonly used analytical research methods, and the statistical tools adopted by many MIS researchers. The results indicate that many MIS researchers get their data from US sources, although researchers are increasingly acquiring data from other countries. Also, the results reveal that most MIS survey researchers are using SEM, LISREL, and PLS statistical methods and tools.

The paper concludes with recommendations and implications on how to inform and retool upcoming and existing researchers on the current and future MIS research tools and methods. Editors should ensure that MIS researchers provide as much information as possible about the sources of data, the dominant units of analysis, the analytical research methods used, and the statistical tools adopted; these will demonstrate the rigor of the research process and enable replication, validation, and extension of the research works.

The paper presents the results of a content analysis of 749 survey‐based research articles published between 1990 and 2010 in nine mainstream MIS Journals. Prior studies have broadly addressed aspects of MIS research methodologies like investigating MIS research methods, ranking them, and generated a taxonomy of MIS research methodology. The results of this study make a case for the reporting of, both, the analytical method(s) and statistical tools used by MIS researchers to aid in replicating, validating, and extending the resultant findings of their survey‐based research.

This paper aims to examine the contextual issues relating to the problem of developing web‐based information systems for emergent organisations.

The study employs an action research approach to understand and develop an analytical development tool for web developers. It postulates that existing methods are inadequate in coping with sudden and unexpected changing characteristics within the organisation. The theory of deferred action is used as the basis for the development of an emergent analytical development tool. Many tools for managing change in a continuously changing organisation are susceptible to inadequacy.

The insights proposed are believed to assist designers in developing functional and relevant approaches within dynamic organisational contexts.

The analytical development matrix assists web developers in emergent organisations to develop web‐based information systems.

The advent of new enabling technologies and the surge in corporate scandals has combined to increase the supply, the demand, and the development of enabling technologies for a new system of continuous assurance and measurement. This paper positions continuous assurance (CA) as a methodology for the analytic monitoring of corporate business processes, taking advantage of the automation and integration of business processes brought about by information technologies. Continuous analytic monitoring-based assurance will change the objectives, timing, processes, tools, and outcomes of the assurance process.

The objectives of assurance will expand to encompass a wide set of qualitative and quantitative management reports. The nature of this assurance will be closer to supervisory activities and will involve intensive interchange with more of the firm s stakeholders than just its shareholders. The timing of the audit process will be very close to the event, automated, and will conform to the natural life cycle of the underlying business processes. The processes of assurance will change dramatically to being meta-supervisory in nature, intrusive with the potential of process interruption, and focusing on very different forms of evidential matter than the traditional audit. The tools of the audit will expand considerably with the emergence of major forms of new auditing methods relying heavily on an integrated set of automated information technology (IT) and analytical tools. These will include automatic confirmations (confirmatory extranets), control tags (transparent tagging) tools, continuity equations, and time-series cross-sectional analytics. Finally, the outcomes of the continuous assurance process will entail an expanded set of assurances, evergreen opinions, some future assurances, some improvement on control processes (through incorporating CA tests), and some improved data integrity.

A continuous audit is a methodology that enables independent auditors to provide written assurance on a subject matter, for which an entity’s management is responsible, using a series of auditors’ reports issued virtually simultaneously with, or a short period of time after, the occurrence of events underlying the subject matter.

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  CICA/AICPA Research Study on Continuous Auditing (1999)

CICA/AICPA Research Study on Continuous Auditing (1999)

Companies must disclose certain information on a current basis.

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  Corporate and Auditing Accountability, Responsibility, and Transparency (Sarbanes-Oxley) Act (2002)

Corporate and Auditing Accountability, Responsibility, and Transparency (Sarbanes-Oxley) Act (2002)

This paper aims to inform the readers about the existing financial intelligence tools that are being used by financial intelligence units. It tries to demonstrate, with the help of a literature review, what the limitations of these tools are and how these limitations hinder the potential of the financial intelligence tools for early detection of terrorist financing activities.

The literature review method was adopted to discuss the financial intelligence tools, their limitations and the implications of the limitations for early detection of terrorist financing activities.

It was found that although the financial intelligence tools were introduced with a view to detect terrorist financing activities early, there are some inherent limitations of the tools relating to technical design features and operational procedures that hinder early detection of terrorist financing activities.

The existing financial intelligence tools need to be repaired by removing the inherent limitations of the tools.

The financial intelligence units should take into cognizance the importance of early detection of terrorist financing activities for preventing terrorist attacks and need to redesign the existing tools in such a way that make these tools effective for early detection of terrorist financing activities.

Peace will be established in society by preventing terrorist attacks through early detection of terrorist financing activities.

The originality of the paper lies in identifying the limitations of the existing financial intelligence tools for the early detection of terrorist financing activities.

Recent public sector management reform efforts have focused on the decentralization of managerial discretion and the empowerment of operational managers. To what extent have purchasing functions been decentralized in municipal governments in the wake of these efforts? What are the organizational factors associated with the decentralization of purchasing? On the basis of a national survey of municipal governments in the United States, this research finds that decentralization of the responsibility for purchasing has been limited. The decentralization that has occurred is associated with decentralization of budgeting and personnel systems, an organization=s analytical capacity to employ administrative and analytical tools, and an organization=s commitment to and support of enhanced performance and accountability.

To present an analytical framework for conducting critical dialogic accounting and accountability-based participatory action research to further democratisation, social change and empowering marginalised groups, and to reflect on its application in a Bangladeshi nongovernmental organisation's microfinance program.

The framework, synthesising prior CDAA theorising and agonistic-inspired action research, is described, followed by a discussion of the methodological challenges when applying this during a ten-year, ongoing intervention seeking greater voice for poor, female borrowers.

Six methodological issues emerged: investigating contested issues rather than organisation-centric research; identifying and engaging divergent discourses; engaging marginalised groups, activists and/or dominant powerholders; addressing power and power relations; building alliances for change; and evaluating and disseminating results. The authors discuss these issues and how the participatory action research methods and analytical tools used evolved in response to emergent challenges, and key lessons learned in a study of microfinance and women's empowerment.

The paper addresses calls within and beyond accounting to develop critical, engaged and change-oriented scholarship adopting an agonistic research methodology. It uses a novel critical dialogic accounting and accountability-based participatory action research approach. The reflexive examination of its application engaging NGOs, social activists, and poor women to challenge dominant discourses and practices, and build alliances for change, explores issues encountered. The paper concludes with reflective questions to aid researchers interested in undertaking similar studies in other contentious, power-laden areas concerning marginalised groups.

The purpose of this paper is to propose the important principles for successful CRM analytics (aCRM) in organizations.

The paper employs the approach of identifying the major critical business information needed for aCRM in organizations. The approach to identify the critical business is based on the cross‐pollination of information related to aCRM. Analyzing aCRM from the hybrid blends of business sources provides a clear understanding in a more realist dimension.

The paper finds that knowing what to capture is fundamental to business alignment of aCRM in a typical business environment.

The successful implementation of the principles of aCRM will help organizations to measure the effectiveness of their direct marketing activities.

The chosen research strategy was to survey aCRM in organizations that are being incorporated worldwide and analyze their content, looking for similarities and complementarities in their nature of business strategies. First, the paper identified existing aCRM systems, examining available listings of aCRM systems in organizations, and expanding them through Internet searches. The paper then collected detailed information on aCRM systems, and examined the descriptions, nature of organizations, their business strategies, their view on business values etc.

The survival and growth of organizations presently depend on managing processes and capabilities to effectively use large volumes of data from different sources to assist organizations’ strategic and operational goals. This paper aims to test the relationship between organizational analytical capabilities (OAC), the performance results in organizational resilience (OR) and the business process management maturity (BPMM).

Based on a survey of companies operating in the state of Espírito Santo, Brazil, a conceptual model was proposed and tested using the partial least squares algorithm.

The results confirm the proposed theoretical hypotheses that OAC and BPMM positively impact OR. In addition, the results show that OAC exert a moderating effect on the relationship between BPMM and OR.

It is understood that stimulating the practice of data and information analysis in the organizational routine translates into a relevant managerial behavior, as this attitude leverages the knowledge development and understanding about how to manage unexpected risk events, enabling companies to assess their ability to react to disruptions, even in terms of operational failures.

This study aims to explore the implementation of data analytics in the Big-Four accounting firms, including the extent to which a digital transformation is changing the work of financial auditors, why it is doing so and how these firms are managing the transformation process.

The authors conducted 23 interviews with 20 participants across four hierarchical levels from three of the Big-Four accounting firms in New Zealand.

The firms have entered the era of “smart audit systems”, in which auditors provide deep business insights that are communicated more effectively through data visualisation. The full potential, however, of data analytics depends not only on the transformation process within accounting firms but also on improvement in the quality of IT systems in client companies. The appointment of transformation managers, the recruitment of technology-savvy graduates and the provision of extensive training are helping to embed data analytics in the Big-Four firms. Accounting graduates in financial audit now need to show that they have the aptitude to become “citizen data scientists”.

The findings explain how data analytics is being embraced in the Big-Four auditing firms and underline the implications for those who work in them.

The findings challenge the “technological reluctance” thesis. In contrast, the authors observe a climate of positive attitudes towards new technology and accompanying actions in the Big-Four firms. The authors show how branches of the Big-Four firms operating distantly from their global headquarters, and with smaller economies of scale, are implementing the new technologies that characterise their global firms.

This paper aims to present a literature review on the problem of fire following earthquake (FFE) as a potential hazard to communities in seismically active regions. The paper is important to work toward resilient communities that are subject to extreme hazards.

The paper lists and reviews the historical FFE events (20 earthquakes from 7 countries), studies the available analytical tools to evaluate fire ignition and spread in communities after an earthquake, discusses the available studies on performance of individual buildings under post-earthquake fires and summarizes the current literature on mitigation techniques for post-earthquake fires.

FFE can be considered a potential hazard for urban communities that are especially not prepared for such conditions. The available analytical models are not yet fully up to the standards that can be used by city authorities for decision-making, and therefore, should be further validated. Limited structural analyses of individual buildings under FFE scenarios have been completed. Results show that the drift demand on the building frame increases during post-earthquake fires. Despite the mitigation actions, there are still urban cities that are not prepared for such an event, such as certain areas of California in the USA.

The paper is a complete and an exhaustive collection of literature on different aspects of FFE. Research in earthquake engineering is well advanced, while structural analyses under fire load and performance of communities under FFE can be further advanced.