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Article
Publication date: 29 January 2024

Nilton Takagi, João Varajão and Thiago Ventura

As in the private sector, public organizational information systems (IS) development is commonly carried out through projects. One of the alternatives followed by governmental…

Abstract

Purpose

As in the private sector, public organizational information systems (IS) development is commonly carried out through projects. One of the alternatives followed by governmental organizations to perform their projects is outsourcing (by hiring other public institutions that have expertise in the IS area of the projects to be developed). However, limited research has been conducted on project success regarding these government-to-government (G2G) contexts. Since achieving success is crucial for public management, this paper proposes a model for Success Management of IS projects in G2G context.

Design/methodology/approach

The research method was design science research (DSR). In the evaluation step of the DSR, IS projects in a G2G environment were the object of case studies.

Findings

This work presents in detail how Success Management activities can be integrated into the processes and process groups of the Project Management Institute's project management guide. The authors also suggest tools and techniques to be used in each Success Management activity.

Practical implications

Managing success, particularly addressing success criteria and success factors, can help managers focus their efforts on what will really impact the success of a project. In the context of IS projects in G2G contexts, this contributes to decreasing waste and increasing the chances of providing better services to citizens.

Originality/value

This work contributes to theory by providing a new model for IS G2G projects that integrates Success Management and project management processes.

Details

International Journal of Managing Projects in Business, vol. 17 no. 1
Type: Research Article
ISSN: 1753-8378

Keywords

Article
Publication date: 25 February 2022

Paulo Modesti, Jhonatan Kobylarz Ribeiro and Milton Borsato

This paper aims to develop a method based on artificial intelligence capable of predicting the due date (DD) of job shops in real-time, aiming to assist in the decision-making…

Abstract

Purpose

This paper aims to develop a method based on artificial intelligence capable of predicting the due date (DD) of job shops in real-time, aiming to assist in the decision-making process of industries.

Design/methodology/approach

This paper chooses to use the methodological approach Design Science Research (DSR). The DSR aims to build solutions based on technology to solve relevant issues, where its research results from precise methods in the evaluation and construction of the model. The steps of the DSR are identification of the problem and motivation, definition of the solution’s objectives, design and development, demonstration, evaluation of the solution and the communication of results.

Findings

Along with this work, it is possible to verify that the proposed method allows greater accuracy in the DD definition forecasts when compared to conventional calculations.

Research limitations/implications

Some limitations of this study can be pointed. It is possible to mention questions related to the tasks to be informed by users, as they could lead to problems in the performance of the artifact as the input data may not be correctly posted due to the misunderstanding of the question by part of the users.

Originality/value

The proposed artifact is a method capable of contributing to the development of the manufacturing industry to improve the forecast of manufacturing dates, assisting in making decisions related to production planning. The use of real production data contributed to creating, demonstrating and evaluating the artifact. This approach was important for developing the method allowing more reliability.

Details

VINE Journal of Information and Knowledge Management Systems, vol. 54 no. 2
Type: Research Article
ISSN: 2059-5891

Keywords

Article
Publication date: 20 February 2023

Zakaria Sakyoud, Abdessadek Aaroud and Khalid Akodadi

The main goal of this research work is the optimization of the purchasing business process in the Moroccan public sector in terms of transparency and budgetary optimization. The…

Abstract

Purpose

The main goal of this research work is the optimization of the purchasing business process in the Moroccan public sector in terms of transparency and budgetary optimization. The authors have worked on the public university as an implementation field.

Design/methodology/approach

The design of the research work followed the design science research (DSR) methodology for information systems. DSR is a research paradigm wherein a designer answers questions relevant to human problems through the creation of innovative artifacts, thereby contributing new knowledge to the body of scientific evidence. The authors have adopted a techno-functional approach. The technical part consists of the development of an intelligent recommendation system that supports the choice of optimal information technology (IT) equipment for decision-makers. This intelligent recommendation system relies on a set of functional and business concepts, namely the Moroccan normative laws and Control Objectives for Information and Related Technology's (COBIT) guidelines in information system governance.

Findings

The modeling of business processes in public universities is established using business process model and notation (BPMN) in accordance with official regulations. The set of BPMN models constitute a powerful repository not only for business process execution but also for further optimization. Governance generally aims to reduce budgetary wastes, and the authors' recommendation system demonstrates a technical and methodological approach enabling this feature. Implementation of artificial intelligence techniques can bring great value in terms of transparency and fluidity in purchasing business process execution.

Research limitations/implications

Business limitations: First, the proposed system was modeled to handle one type products, which are computer-related equipment. Hence, the authors intend to extend the model to other types of products in future works. Conversely, the system proposes optimal purchasing order and assumes that decision makers will rely on this optimal purchasing order to choose between offers. In fact, as a perspective, the authors plan to work on a complete automation of the workflow to also include vendor selection and offer validation. Technical limitations: Natural language processing (NLP) is a widely used sentiment analysis (SA) technique that enabled the authors to validate the proposed system. Even working on samples of datasets, the authors noticed NLP dependency on huge computing power. The authors intend to experiment with learning and knowledge-based SA and assess the' computing power consumption and accuracy of the analysis compared to NLP. Another technical limitation is related to the web scraping technique; in fact, the users' reviews are crucial for the authors' system. To guarantee timeliness and reliable reviews, the system has to look automatically in websites, which confront the authors with the limitations of the web scraping like the permanent changing of website structure and scraping restrictions.

Practical implications

The modeling of business processes in public universities is established using BPMN in accordance with official regulations. The set of BPMN models constitute a powerful repository not only for business process execution but also for further optimization. Governance generally aims to reduce budgetary wastes, and the authors' recommendation system demonstrates a technical and methodological approach enabling this feature.

Originality/value

The adopted techno-functional approach enabled the authors to bring information system governance from a highly abstract level to a practical implementation where the theoretical best practices and guidelines are transformed to a tangible application.

Details

Kybernetes, vol. 53 no. 5
Type: Research Article
ISSN: 0368-492X

Keywords

Article
Publication date: 20 October 2023

Matthias Pepin, Maripier Tremblay, Luc K. Audebrand and Sonia Chassé

Business model (BM) canvases have been used in educational institutions and business incubators for over a decade to assist students and start-up entrepreneurs in developing their…

Abstract

Purpose

Business model (BM) canvases have been used in educational institutions and business incubators for over a decade to assist students and start-up entrepreneurs in developing their business projects. Given the urgency of tackling sustainability challenges, several tools have emerged to stimulate sustainable business modeling (SBM). However, these tools are often too complex for nonexperts in business modeling or sustainability, and thus insufficiently user-friendly for educational contexts. This study aims to address this pedagogical gap by describing the design process of the responsible business model canvas (RBMC).

Design/methodology/approach

The authors relied on a design science research methodology involving the active participation of end users, entrepreneurship educators, business coaches and external partners. The authors proposed four criteria and ten subcriteria to analyze existing SBM canvases based on their user-friendliness and to design the initial prototype of the RBMC. The RBMC was subsequently tested in various settings, including classroom assignments and business incubation programs, with over 1,000 university students. The tool was refined and assessed throughout the development process, incorporating feedback from focus groups with start-up entrepreneurs.

Findings

Through the development process, the authors created a user-friendly tool to help novice student and start-up entrepreneurs integrate sustainability into their BMs: the RBMC. The canvas consists of 14 building blocks grouped into four areas: consistency (mission, vision, values), desirability (value propositions, customer segments, users and beneficiaries, customer relationships and channels), feasibility (key activities, key resources, key partners and stakeholders and governance) and viability (cost structure, revenues streams, negative impacts and positive impacts).

Research limitations/implications

The research methods and user-friendliness criteria in this study can be applied in other contexts to design tools to support sustainable entrepreneurship education. While the RBMC is currently being used in several educational institutions throughout the world, its impacts in different pedagogical and cultural settings require further validation.

Practical implications

The RBMC is a user-friendly tool to introduce students and start-up entrepreneurs to SBM. It helps raise users’ awareness about sustainability concerns, challenging them to consider issues they might have otherwise overlooked. Some participants even shifted their outlook and were motivated to develop a long-term vision integrating compensatory, mitigative or corrective actions into their BMs.

Originality/value

The RBMC is the outcome of a balanced approach that combines both pragmatic (i.e. user-friendliness) and normative (i.e. sustainability) perspectives. It provides users with a systematic approach for integrating and applying sustainability issues in their business projects.

Details

International Journal of Sustainability in Higher Education, vol. 25 no. 3
Type: Research Article
ISSN: 1467-6370

Keywords

Article
Publication date: 21 November 2022

Babar Ali, Ajibade A. Aibinu and Vidal Paton-Cole

Delay and disruption claims involve a complex process that often result in disputes, unnecessary expenses and time loss on construction projects. This study aims to review and…

Abstract

Purpose

Delay and disruption claims involve a complex process that often result in disputes, unnecessary expenses and time loss on construction projects. This study aims to review and synthesize the contributions of previous research undertaken in this area and propose future directions for improving the process of delay and disruption claims.

Design/methodology/approach

This study adopted a holistic systematic review of literature following Preferred Reporting Items for Systematic Reviews and Meta-Analysis guidelines. A total of 230 articles were shortlisted related to delay and disruption claims in construction using Scopus and Web of Science databases.

Findings

Six research themes were identified and critically reviewed including delay analysis, disruption analysis, claim management, contract administration, dispute resolution and delay and disruption information and records. The systematic review showed that there is a dearth of research on managing the wide-ranging information required for delay and disruption claims, ensuring the transparency and uniformity in delay and disruption claims’ information and adopting an end-user’s centred research approach for resolving the problems in the process of delay and disruption claims.

Practical implications

Complexities in delay and disruption claims are real-world problems faced by industry practitioners. The findings will help the research community and industry practitioners to prioritize their energies toward information management of delay and disruption claims.

Originality/value

This study contributes to the body of knowledge in delay and disruption claims by identifying the need for conducting more research on its information requirements and management. Subsequently, it provides an insight on the use of modern technologies such as drones, building information modeling, radio frequency identifiers, blockchain, Bigdata and machine learning, as tools for more structured and efficient attainment of required information in a transparent and consistent manner. It also recommends greater use of design science research approach for delay and disruption claims. This will help to ensure delay and disruption claims are the least complex and less dispute-prone process.

Details

Construction Innovation , vol. 24 no. 3
Type: Research Article
ISSN: 1471-4175

Keywords

Article
Publication date: 21 October 2022

Mohammad Hossein Ronaghi

The fourth industrial revolution and digital transformation have caused paradigm changes in the procedures of goods production and services through disruptive technologies, and…

Abstract

Purpose

The fourth industrial revolution and digital transformation have caused paradigm changes in the procedures of goods production and services through disruptive technologies, and they have formed new methods for business models. Health and medicine fields have been under the effect of these technology advancements. The concept of smart hospital is formed according to these technological transformations. The aim of this research, other than explanation of smart hospital components, is to present a model for evaluating a hospital readiness for becoming a smart hospital.

Design/methodology/approach

This research is an applied one, and has been carried out in three phases and according to design science research. Based on the previous studies, in the first phase, the components and technologies effecting a smart hospital are recognized. In the second phase, the extracted components are prioritized using type-2 fuzzy analytic hierarchical process based on the opinion of experts; later, the readiness model is designed. In the third phase, the presented model would be tested in a hospital.

Findings

The research results showed that the technologies of internet of things, robotics, artificial intelligence, radio-frequency identification as well as augmented and virtual reality had the most prominence in a smart hospital.

Originality/value

The innovation and originality of the forthcoming research is to explain the concept of smart hospital, to rank its components and to provide a model for evaluating the readiness of smart hospital. Contribution of this research in terms of theory explains the concept of smart hospital and in terms of application presents a model for assessing the readiness of smart hospitals.

Details

Journal of Science and Technology Policy Management, vol. 15 no. 2
Type: Research Article
ISSN: 2053-4620

Keywords

Open Access
Article
Publication date: 10 May 2023

Marko Kureljusic and Erik Karger

Accounting information systems are mainly rule-based, and data are usually available and well-structured. However, many accounting systems are yet to catch up with current…

76134

Abstract

Purpose

Accounting information systems are mainly rule-based, and data are usually available and well-structured. However, many accounting systems are yet to catch up with current technological developments. Thus, artificial intelligence (AI) in financial accounting is often applied only in pilot projects. Using AI-based forecasts in accounting enables proactive management and detailed analysis. However, thus far, there is little knowledge about which prediction models have already been evaluated for accounting problems. Given this lack of research, our study aims to summarize existing findings on how AI is used for forecasting purposes in financial accounting. Therefore, the authors aim to provide a comprehensive overview and agenda for future researchers to gain more generalizable knowledge.

Design/methodology/approach

The authors identify existing research on AI-based forecasting in financial accounting by conducting a systematic literature review. For this purpose, the authors used Scopus and Web of Science as scientific databases. The data collection resulted in a final sample size of 47 studies. These studies were analyzed regarding their forecasting purpose, sample size, period and applied machine learning algorithms.

Findings

The authors identified three application areas and presented details regarding the accuracy and AI methods used. Our findings show that sociotechnical and generalizable knowledge is still missing. Therefore, the authors also develop an open research agenda that future researchers can address to enable the more frequent and efficient use of AI-based forecasts in financial accounting.

Research limitations/implications

Owing to the rapid development of AI algorithms, our results can only provide an overview of the current state of research. Therefore, it is likely that new AI algorithms will be applied, which have not yet been covered in existing research. However, interested researchers can use our findings and future research agenda to develop this field further.

Practical implications

Given the high relevance of AI in financial accounting, our results have several implications and potential benefits for practitioners. First, the authors provide an overview of AI algorithms used in different accounting use cases. Based on this overview, companies can evaluate the AI algorithms that are most suitable for their practical needs. Second, practitioners can use our results as a benchmark of what prediction accuracy is achievable and should strive for. Finally, our study identified several blind spots in the research, such as ensuring employee acceptance of machine learning algorithms in companies. However, companies should consider this to implement AI in financial accounting successfully.

Originality/value

To the best of our knowledge, no study has yet been conducted that provided a comprehensive overview of AI-based forecasting in financial accounting. Given the high potential of AI in accounting, the authors aimed to bridge this research gap. Moreover, our cross-application view provides general insights into the superiority of specific algorithms.

Details

Journal of Applied Accounting Research, vol. 25 no. 1
Type: Research Article
ISSN: 0967-5426

Keywords

Article
Publication date: 7 April 2022

Pierre Jouan and Pierre Hallot

The purpose of this paper is to address the challenging issue of developing a quantitative approach for the representation of cultural significance data in heritage information…

Abstract

Purpose

The purpose of this paper is to address the challenging issue of developing a quantitative approach for the representation of cultural significance data in heritage information systems (HIS). The authors propose to provide experts in the field with a dedicated framework to structure and integrate targeted data about historical objects' significance in such environments.

Design/methodology/approach

This research seeks the identification of key indicators which allow to better inform decision-makers about cultural significance. Identified concepts are formalized in a data structure through conceptual data modeling, taking advantage on unified modeling language (HIS). The design science research (DSR) method is implemented to facilitate the development of the data model.

Findings

This paper proposes a practical solution for the formalization of data related to the significance of objects in HIS. The authors end up with a data model which enables multiple knowledge representations through data analysis and information retrieval.

Originality/value

The framework proposed in this article supports a more sustainable vision of heritage preservation as the framework enhances the involvement of all stakeholders in the conservation and management of historical sites. The data model supports explicit communications of the significance of historical objects and strengthens the synergy between the stakeholders involved in different phases of the conservation process.

Details

Journal of Cultural Heritage Management and Sustainable Development, vol. 14 no. 3
Type: Research Article
ISSN: 2044-1266

Keywords

Article
Publication date: 2 January 2024

Yi-Hsin Lin, Ruixue Zheng, Fan Wu, Ningshuang Zeng, Jiajia Li and Xingyu Tao

This study aimed to improve the financing credit evaluation for small and medium-sized real estate enterprises (SMREEs). A financing credit evaluation model was proposed, and a…

Abstract

Purpose

This study aimed to improve the financing credit evaluation for small and medium-sized real estate enterprises (SMREEs). A financing credit evaluation model was proposed, and a blockchain-driven financing credit evaluation framework was designed to improve the transparency, credibility and applicability of the financing credit evaluation process.

Design/methodology/approach

The design science research methodology was adopted to identify the main steps in constructing the financing credit model and blockchain-driven framework. The fuzzy analytic hierarchy process (FAHP)–entropy weighting method (EWM)–set pair analysis (SPA) method was used to design a financing credit evaluation model. Moreover, the proposed framework was validated using data acquired from actual cases.

Findings

The results indicate that: (1) the proposed blockchain-driven financing credit evaluation framework can effectively realize a transparent evaluation process compared to the traditional financing credit evaluation system. (2) The proposed model has high effectiveness and can achieve efficient credit ranking, reflect SMREEs' credit status and help improve credit rating.

Originality/value

This study proposes a financing credit evaluation model of SMREEs based on the FAHP–EWM–SPA method. All credit rating data and evaluation process data are immediately stored in the proposed blockchain framework, and the immutable and traceable nature of blockchain enhances trust between nodes, improving the reliability of the financing credit evaluation process and results. In addition, this study partially fulfills the lack of investigations on blockchain adoption for SMREEs' financing credit.

Article
Publication date: 1 December 2023

Romildo Silva, Rui Pedro Marques and Helena Inácio

The purpose of this study is to identify the possible efficiency gains in using tokenization for the execution of public expenditure on governmental investments.

Abstract

Purpose

The purpose of this study is to identify the possible efficiency gains in using tokenization for the execution of public expenditure on governmental investments.

Design/methodology/approach

Through design science research methodology, the exploratory research produced a tokenized prototype in the blockchain, through the Ernst and Young OpsChain traceability solution, allowing automated processes in the stages of public expense. A focus group composed of auditors from the public sector evaluated the possibility of improving the quality of information available in the audited entities, where the tokens created represent and register the actions of public agents in the blockchain Polygon.

Findings

The consensus of the experts in the focus group indicated that the use of tokenization could improve the quality of the information, since the possibility of recording the activities of public agents in the metadata of the tokens at each stage of the execution of the expenditure allows the audited entities the advantages of the information recorded on the blockchain, according to the following ranking: first the immutability of audited data, followed by reliability, transparency, accessibility and efficiency of data structures.

Originality/value

This research makes an empirical contribution to the real use of tokenization in blockchain technology to the public sector through a value chain in which tokens were created and moved between the wallets of public agents to represent, register and track the operations regarding public expense execution.

Details

International Journal of Accounting & Information Management, vol. 32 no. 1
Type: Research Article
ISSN: 1834-7649

Keywords

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