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Article
Publication date: 30 September 2014

Chee Wei Phang, Juliana Sutanto, Chuan-Hoo Tan and Jan Ondrus

The purpose of this article is to outline a conceptual framework on mobile applications that support social interactions among users to warrant commercial viability of such…

1665

Abstract

Purpose

The purpose of this article is to outline a conceptual framework on mobile applications that support social interactions among users to warrant commercial viability of such applications.

Design/methodology/approach

We build on the social network paradigm to propose an activity-based view on mobile application usage, and theoretically link the pertinent features of mobile social networking applications (MSNAs) to a set of measurement metrics concerning their commercial viability.

Findings

The conceptual framework formulated highlights how MSNAs can be systematically designed and deployed to ensure their commercial viability.

Research limitations/implications

A pertinent set of features that support social networking among the users, and their plausible mechanisms in facilitating the commercial viability of MSNAs, are explicated. This facilitates future research endeavours in systematically investigating the emerging form of mobile applications. The limitation lies in a lack of empirical data to validate the formulated propositions, which is beyond the scope of this paper and is directed for future research.

Practical implications

A coherent set of measurement metrics are put forward for practitioners to measure the commercial viability of an MSNA. Also theoretically based insights are derived for how they can better derive commercial values from the emerging form of mobile applications.

Originality/value

Most relevant previous research has focused either on the MSNAs’ technical design aspects or user behavioural issues. This research ties up the themes on technical design, user behaviour and business consideration in formulating a research framework for assessing the commercial viability of MSNAs.

Details

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

Keywords

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 opportunities…

3270

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

Article
Publication date: 30 September 2014

Pedro A. Pereira Correia, Irene García Medina, Zahaira Fabiola González Romo and Ruth S. Contreras-Espinosa

This paper aims to understand the contribution made by Facebook as a marketing tool for companies, and through empirical observation (interviews and questionnaires) and…

7572

Abstract

Purpose

This paper aims to understand the contribution made by Facebook as a marketing tool for companies, and through empirical observation (interviews and questionnaires) and theoretical analysis (studies and academic literature on the subject), to analyse the reactions of individuals in social media (particularly in Facebook) and its confluence with the organizations. The overall aim is subdivided into three objectives covering more precisely the two poles of marketing communication (the consumers and the businesses), within the context of Facebook: to learn about the users’ vision on Facebook and their point of view on being a part of it; to understand the strategic vision of Facebook from those responsible for marketing and communication in companies; and to analyse the role of Facebook in marketing activities and interactive communication (users and companies).

Design/methodology/approach

The first part of this study is a theoretical study of the area and existing published research. The second part is a qualitative study. In this sense, the theoretical analysis in the field of social networks supports the propositions discussed in the empirical analysis, which is based on a random sample of individuals and representative companies. The analysed universe consists of a randomly unrepresentative group of consumers living in Portugal, particularly in the cities of Funchal (Madeira) and Lisbon, and company representatives established in Funchal (Madeira), to understand if the theoretical arguments are also verified in these regions regardless of their particular characteristics, especially the geographical and demographic.

Findings

Today the focus continues to be very connected to sales and promotions and to traditional communication channels when it should move to create interactions with meaning for the audience through content before focusing on sales. Organizations should consider the way they communicate with their target audience and consider social networks and mobile technologies as a new way of expanding the business, adapting to this new consumer not contemplated by the traditional marketing and communication media.

Research limitations/implications

Furthermore, the existing literature quickly becomes obsolete without addressing the issue in depth, sometimes referring qualitative studies based on demographic and geographic variables and traditional models. Moreover, most of the authors are Anglo-Saxon and discuss realities away from the one studied here. Geographical location and time are also other important limitations, as in Portugal, the phenomenon is recent and both individual users and company representatives (who constituted the study sample) have little practical experience in the use of online technologies and social networks; probably the main setback is the limited period of the study, concentrating the analyses on the current interviewee experience instead of an evolutionary people's behaviour analyses concerning the use of social networks. Although the evolution of information technology is a catalyst for a more intense online social experience, it is important to understand how to live the virtual experience and how the communication between individuals and companies evolves (how to adapt to this new consumer audience), face the current short-term models based on offline actions, reactive strategic actions, misperception of users and lack of information on social network consumers’ life.

Practical implications

Organizations should consider the way they communicate with their target audience and consider social networks and mobile technologies as a new way of expanding the business, adapting to this new consumer not contemplated by the traditional marketing and communication media. The study presents a qualitative analysis of the behaviour, the reactions and the attitudes of individuals towards organizations, with the aim of understanding which are the social factors that contribute to sustainable competitive advantage to organizations and support strategies and future actions.

Social implications

The social aspects are a part of the experience in the Facebook community and also of the shopping experience. So it is important to monitor these behaviours in Facebook or other networks to perceive users of social networks, and consequently define marketing and communications actions to transform fans into customers. Relevant factors come associated with tacit knowledge of the organization, particularly those related with learning and social interaction of the organization and organization knowledge about virtual communities. To a higher coexistence of these factors, the more difficult the replication is, and the higher the strengthening of the hypothesis of sustainability of competitive advantage.

Originality/value

Organizational survival increasingly depends on the socialization, sharing interests and activities with the audience linked to the incorporation of digital technologies in their activities, especially those related to social networks. Technology emerges as a support for the satisfaction of social connection, transforming communication between people and companies, making it much more dynamic and transparent. As we have seen, there are many positive factors associated with the participation in the social networks. Prominent among these are the interactivity, the detection of customer needs, the adjustment of supply, transmission of content without geographical boundaries and the ease of implementation of viral marketing campaigns.

Details

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

Keywords

Article
Publication date: 30 September 2014

Hamid Khobzi and Babak Teimourpour

The purpose of this study is to assign polarity score to each post from Facebook fan pages, and then examine whether the Comments submitted by users on a post from fan page have a…

2211

Abstract

Purpose

The purpose of this study is to assign polarity score to each post from Facebook fan pages, and then examine whether the Comments submitted by users on a post from fan page have a significant relationship with the popularity of that post. Being aware of how to enhance the popularity of posts will help companies in terms of administrating their fan pages.

Design/methodology/approach

In the context of fan page and post popularity, the authors test significance of the relationship between Comments’ polarity and number of Likes and Comments of a post in different Facebook pages by regression method. The data are collected from different fan page posts in Facebook, and a sentiment analysis approach is proposed to accomplish this research.

Findings

Results show that the relation between users’ Comments and popularity of fan page posts is strongly significant. Outcomes of this research are useful for every company in terms of monitoring and managing their brand fan pages on social networking sites such as Facebook.

Originality/value

Investigation of factors influencing popularity of fan page posts in social media is almost a new area of study that dates back to recent years. The authors use a sentiment analysis approach to evaluate a new concept describing the relationship between users’ Comments and popularity of posts from Facebook fan pages. Moreover, a part of dataset is extracted from Facebook by a crawler which is an advantage to prior studies.

Details

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

Keywords

Article
Publication date: 30 September 2014

Gary Pan, Sayyen Teoh and Poh Sun Seow

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…

Abstract

Purpose

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 in SMAFs. In particular, the resource enrichment process during IT capability development has been understudied.

Design/methodology/approach

The strategy of this paper was to undertake qualitative case research of an ERP systems upgrading project at SMAF. The case study approach is particularly appropriate for this exploratory study because it allows the capture of organizational dynamics of the phenomenon better (Newman and Sabherwal, 1996; Yin, 2003). Its strength also lies in its ability to explain the phenomenon based on the interpretation of data (Klein and Myers, 1999). Next, the paper will explain the case study approach. It approached fieldwork at SMAF, with a premise that resource enrichment and capability development exist and are identifiable using an existing theoretical lens. Accordingly, this study draws on Sirmon et al. (2007) ’s concept of resource enrichment process and objectively studied the IT capability development process through the resource enrichment lens. At the same time, it was recognized that resource enrichment and capability development may have their own unique characteristics, unrelated to any theoretical models offered in the organizational literature.

Findings

The purpose of this paper has been to address the research question of how resource enrichment process may occur during IT capability development process of an SMAF. This study used a resource-based view of firms as its analytical lens. The study has drawn on SMAF’s sage ACCPAC ERP solution (ACCPAC) system upgrading experience by interviewing relevant project stakeholders and reviewing secondary data extensively. Our analysis identified two actions that were instrumental in enriching resources in the IT capability development process: collective leadership and managing change. Three attributes that supported the resource-enrichment process include effective governance structure, extensive IT knowledge and business experience, and stakeholder commitment. In addition, two coordinating mechanisms were put in place to enable an organization to transform existing resource and capability: informational and IT structure.

Originality/value

From research point of view, this paper makes several theoretical contributions. First, this study has contributed to the accounting information systems literature by examining the transformation processes of resource and capability enrichment during IT implementation of a context that is little known. It helps to address the call for more research into IT use and the impact of such tools by SMAFs by Omoteso and Sangster (2011). Second, this study extends the understanding of the IT capability development process by demonstrating how an organization developed IT capability. Through this case, how fundamental resources can be leveraged through specific actions and strategies undertaken have been uncovered. The empirical evidence gathered in the case of SMAF provides useful insights into how resources and capabilities may be enabled. Third, the coordination of the resource and capability transformation contributes to theory development as the coordination mechanisms derived from this analysis offer an insights into how a set of enriched resources and capabilities are synchronized during IT implementation.

Details

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

Keywords

Article
Publication date: 30 September 2014

D. Ajit, Han Donker and Sapan Patnaik

The purpose of the study is to examine the implementation of Enterprise Resource Planning (ERP) on the announcement of firms’ stock market returns. The authors investigate the…

1761

Abstract

Purpose

The purpose of the study is to examine the implementation of Enterprise Resource Planning (ERP) on the announcement of firms’ stock market returns. The authors investigate the stock market reaction on ERP adopters and ERP vendor firms in the USA during 1990-2010. The study examines firm- and non-firm-specific factors including the role of the financial analyst in explaining the determinants of the cumulative abnormal returns surrounding ERP announcements of adopting firms.

Design/methodology/approach

Data on ERP system implementation announcements of 112 US firms for the period 1990-2010 were collected from LexisNexis Academics. The authors estimate abnormal returns using an event study methodology for each of the ERP announcements based on the Fama–French three-factor and Fama–French-momentum four-factor models for ERP adopters and for vendors. Subsequently, the authors explain the determinants of abnormal returns in terms of firm and non-firm behavioral variables using cross-section regression methodology.

Findings

The empirical results establish that cumulative abnormal returns of US firms on ERP system implementation announcements are positive, signifying that investors view this decision positively and that ERP implementation contributes to enhanced business value in the future. On the contrary, the impact of ERP announcements on vendors is muted. We find that the extent of financial analyst coverage negatively impacts abnormal returns, while the extent of stock market liquidity has a significant positive impact on abnormal returns.

Research limitations/implications

This study is based on a sample of ERP implementing firms which are predominantly large firms and on technology provided by one vendor that is predominantly monopolistic.

Practical implications

Firms’ attitudes toward implementing an ERP system for future efficiency gains and the implications on the stock market (and indirectly, on the cost of equity of adopters) provide valuable insights for firms and stock markets.

Originality/value

This study brings clarity to the debate on stock market impacts of ERP implementation announcements – stock markets cheer such announcements. The study also contributes to the literature by examining firm-specific factors (such as performance, size and leverage) and non-firm-specific factors (such as market risk and analyst coverage) in explaining the determinants of abnormal returns of firms announcing ERP investment.

Details

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

Keywords

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