Search results

Data from a national patient survey (N = 1,155) of the Swedish PAEHR “Journalen” users were analysed, and an extended version of the theory of technological frames was developed to explain the variation in the technological and informational framing of information technologies found in the data.

Patient Accessible Electronic Health Records (PAEHRs) are implemented globally to address challenges with an ageing population. However, firstly, little is known about age-related variation in PAEHR use, and secondly, user perceptions of the PAEHR technology and the health record information and how the technology and information–related perceptions are linked to each other. The purpose of this study is to investigate these two under-studied aspects of PAEHRs and propose a framework based on the theory of technological frames to support studying the second aspect, i.e. the interplay of information and technology–related perceptions.

The results suggest that younger respondents were more likely to be interested in PAEHR contents for general interest. However, they did not value online access to the information as high as older ones. Older respondents were instead inclined to use medical records information to understand their health condition, prepare for visits, become involved in their own healthcare and think that technology has a much potential. Moreover, the oldest respondents were more likely to consider the information in PAEHRs useful and aimed for them but to experience the technology as inherently difficult to use.

The sample excludes non-users and is not a representative sample of the population of Sweden. However, although the data contain an unknown bias, there are no specific reasons to believe that it would differently affect the survey's age groups.

Age should be taken into account as a key factor that influences perceptions of the usefulness of PAEHRs. It is also crucial to consider separately patients' views of PAEHRs as a technology and of the information contained in the EHR when developing and evaluating existing and future systems and information provision for patients.

This study contributes to bridging the gap between information behaviour and systems design research by showing how the theory of technological frames complemented with parallel informational frames to provide a potentially powerful framework for elucidating distinct conceptualisations of (information) technologies and the information they mediate. The empirical findings show how information and information technology needs relating to PAEHRs vary according to age. In contrast to the assumptions in much of the earlier work, they need to be addressed separately.

Few earlier studies focus on (1) age-related variation in PAEHR use and (2) user perceptions of the PAEHR technology and the health record information and how the technology and information–related perceptions are linked to each other.

The purpose of this paper is to better understand management accounting automation by exploring the programmability of management accounting work.

We build upon the literature on digitalization in management accounting and draw upon the pragmatic constructivist methodology to understand how digitalization takes place at the individual actors' level in accounting practice. The paper uses a data set from an interventionist case study of a machinery manufacturer.

We examine an actual process of automating management accounting tasks. During this development process, surprisingly, calculation tasks remained more fit for humans than machines though, initially, they were thought to be programmable.

According to our findings, practitioners may interpret experts' nonprogrammable work tasks as programmable and seek to automate them. Only identifying the factual possibilities for automating accounting-related work can lead to automation-improved efficiency. Our findings can be increasingly relevant for advanced analytics initiatives and applications within management accounting (e.g. robotic process automation, big data, machine learning and artificial intelligence).

Practitioners need to carefully analyze the entity they wish to automate and understand the factual possibilities of using and maintaining the planned automatic system throughout its life cycle.

The paper shows that when processes are assessed from a distance, the nonprogrammable management accounting tasks and expertise can become misinterpreted as programmable, and the goal of automating them has little chance of success. It also shows possibilities for human accountants to remain relevant in comparison to machines and paves the way for further studies on advanced decision technologies in management accounting.

Building on the growing body of research that has addressed management control systems and innovation, the purpose of this study is to assess the extent and nature of the use of controls in an innovative setting and how they work together unveiling the relationships and tensions amongst the Simons’ levers.

This study resorts to an in-depth and single case study in a company that has both a strong orientation to innovation and stable control practices in place. Evidence was collected from 32 interviews, visits to the company and internal documentation.

At the case company, it was possible to find the presence of controls according to all the levers of control. Likewise, joint effects of controls used according to interactive and beliefs approaches and diagnostic and boundary controls showed a consistent reinforcement that push the organization in a single direction. Signs of some countervailing reinforcement between these pairs were also detected, creating tensions. This in general shows that innovation can be weighed against the necessity of goal achievement taking place within fields in which the company can exploit the effort developed.

This study documents the collective use of controls in a context in which innovation is needed and how the combination of the levers of control with their inner workings and tensions allow the company to have a corporate environment of innovation that is friendly.

This study aims to ascertain the mediating effect of organisational commitment (OC) on the linkage between task performance (TP) and job satisfaction (JS) of accountants.

Primary data was collected through a structured questionnaire administered to accountants from India. The partial least squares structural equation modelling method was used to analyse the data.

The results reveal that OC mediates the linkages between TP and JS. It was also empirically confirmed that neither age nor gender of the accountant had any significant effect on the relationship between the TP and JS.

This study makes three distinct contributions. Firstly, it was empirically observed that OC mediates the linkage between TP and JS. This means that even when the accounting tasks being performed by the accountants are interesting and challenging, organisations should still invest in getting the accountants deeply committed to organisational values and goals for them to experience JS. Secondly, this focus on commitment is independent of gender and age differences. Accountants at all levels and of both genders would experience higher levels of JS once they are more committed to the organisation. Finally, this study has ramifications for global accounting professional practices, as accounting firms from the USA and the European Union have been outsourcing their services to firms in countries such as India.

This research aims to explore how textual literacy and computational literacy can support each other and combine to create literacies with new critical possibilities. It describes the development of a Web application for interactive storytelling and analyzes how its use in a high-school classroom supported new rhetorical techniques and critical analysis of gender and race.

Three iterations of design-based research were used to develop a Web application for interactive storytelling, which combines writing with programming. A two-week study in a high-school sociology class was conducted to analyze how the Web application's textual and computational affordances support rhetorical strategies, which in turn support identity authorship and critical possibilities.

The results include a Web application for interactive storytelling and an analytical framework for analyzing how affordances of digital media can support literacy practices with unique critical possibilities. The final study showed how interactive stories can function as critical discourse models, simulations of social realities which support analysis of phenomena such as social positioning and the use of power.

Previous work has insufficiently spanned the fields of learning sciences and literacies, respectively emphasizing the mechanisms and the content of literacy practices. In focusing a design-based approach on critical awareness of identity, power and privilege, this research develops tools and theory for supporting critical computational literacies. This research envisions a literacy-based approach to K-12 computer science which could contribute to liberatory education.

This paper aims to identify specific challenges and opportunities when crafting literature reviews of qualitative accounting research. In addition, it offers potential remedies to frequent challenges when conducting such reviews.

This piece is based on recent methodological advice on conducting literature reviews and my own experience when conducting and publishing reviews that primarily cover qualitative accounting research.

The author chart three typical advantages and three typical use cases of literature reviews of qualitative accounting research, as well as the typical process steps and outputs of such reviews. Along with these process steps, The author identifies three overarching specific challenges when conducting such reviews and discusses potential remedies. Overall, this paper suggests that literature reviews of qualitative accounting research feature idiosyncratic challenges but offer specific opportunities at the same time.

To the best of the authors’ knowledge, this paper is among the first to offer advice on the specific challenges and opportunities when conducting literature reviews of qualitative accounting research.