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Article

Isto Huvila, Åsa Cajander, Jonas Moll, Heidi Enwald, Kristina Eriksson-Backa and Hanife Rexhepi

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…

Abstract

Purpose

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.

Design/methodology/approach

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.

Findings

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.

Research limitations/implications

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.

Practical implications

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.

Social implications

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.

Originality/value

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.

Details

Information Technology & People, vol. ahead-of-print no. ahead-of-print
Type: Research Article
ISSN: 0959-3845

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Abstract

Details

Adoption of Anglo-American Models of Corporate Governance and Financial Reporting in China
Type: Book
ISBN: 978-1-78350-898-3

Abstract

Details

Qualitative Research in Accounting & Management, vol. 11 no. 1
Type: Research Article
ISSN: 1176-6093

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Article

Tuomas Korhonen, Erno Selos, Teemu Laine and Petri Suomala

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

Abstract

Purpose

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

Design/methodology/approach

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.

Findings

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.

Research limitations/implications

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).

Practical implications

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.

Originality/value

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.

Details

Accounting, Auditing & Accountability Journal, vol. 34 no. 2
Type: Research Article
ISSN: 0951-3574

Keywords

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Article

Ashish Varma and Gunjan Malhotra

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.

Abstract

Purpose

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.

Design/methodology/approach

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.

Findings

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.

Originality/value

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.

Details

Journal of Financial Reporting and Accounting, vol. ahead-of-print no. ahead-of-print
Type: Research Article
ISSN: 1985-2517

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Article

Chris Proctor and Paulo Blikstein

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…

Abstract

Purpose

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.

Design/methodology/approach

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.

Findings

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.

Originality/value

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.

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Article

Pennie Frow, Janet R. McColl-Kennedy, Adrian Payne and Rahul Govind

This paper aims to conceptualize and characterize service ecosystems, addressing calls for research on this important and under-researched topic.

Abstract

Purpose

This paper aims to conceptualize and characterize service ecosystems, addressing calls for research on this important and under-researched topic.

Design/methodology/approach

The authors draw on four meta-theoretical foundations of S-D logic – resource integration, resource density, practices and institutions – providing a new integrated conceptual framework of ecosystem well-being. They then apply this conceptualization in the context of a complex healthcare setting, exploring the characteristics of ecosystem well-being at the meso level.

Findings

This study provides an integrated conceptual framework to explicate the nature and structure of well-being in a complex service ecosystem; identifies six key characteristics of ecosystem well-being; illustrates service ecosystem well-being in a specific healthcare context, zooming in on the meso level of the ecosystem and noting the importance of embedding a shared worldview; provides practical guidance for managers and policy makers about how to manage complex service ecosystems in their quest for improving service outcomes; and offers an insightful research agenda.

Research limitations/implications

This research focuses on service ecosystems with an illustration in one healthcare context, suggesting additional studies that explore other industry contexts.

Practical implications

Practically, the study indicates the imperative for managing across mutually adapting levels of the ecosystem, identifying specific new practices that can improve service outcomes.

Social implications

Examining well-being in the context of a complex service ecosystem is critical for policymakers charged with difficult decisions about balancing the demands of different levels and actors in a systemic world.

Originality/value

The study is the first to conceptualize and characterize well-being in a service ecosystem, providing unique insights and identifying six specific characteristics of well-being.

Details

European Journal of Marketing, vol. 53 no. 12
Type: Research Article
ISSN: 0309-0566

Keywords

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