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1 – 10 of over 2000
Article
Publication date: 28 July 2022

Asmawati Sajari, Hasnah Haron, Yuvaraj Ganesan and Azam Abdelhakeem Khalid

The aim of this study is to look into the factors that influence the level of ethics and integrity in Malaysian public sector.

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Abstract

Purpose

The aim of this study is to look into the factors that influence the level of ethics and integrity in Malaysian public sector.

Design/methodology/approach

This study uses a quantitative approach by delivering 128 questionnaires to Federal Chief Integrity Officers (CIOs), of which 83 were received and usable. The data were analysed using multiple regression analysis and descriptive statistics.

Findings

The quality of CIO in terms of competency, work performance and ethical climate has significant impact on the level of ethics and integrity. According to the study, having certified CIOs who can effectively perform their function and promote and nurture a transparent ethical climate are critical for the Malaysian Federal government to maintain a high level of ethics. Employees who have a high level of ethics are more likely to stay with the organization.

Practical implications

In addition, this study will assist policymakers in taking the required actions to strengthen public sector integrity practices for the establishment of a more dependable and efficient government in Malaysia.

Originality/value

This study addresses a gap in the Malaysian public sector’s level of ethics and integrity.

Details

Journal of Islamic Accounting and Business Research, vol. 14 no. 1
Type: Research Article
ISSN: 1759-0817

Keywords

Article
Publication date: 28 May 2020

Wafa Bouaynaya

The purpose of this paper is to contribute to a growing body of research on information systems security, by studying open source alternatives for cloud computing. Several…

Abstract

Purpose

The purpose of this paper is to contribute to a growing body of research on information systems security, by studying open source alternatives for cloud computing. Several questions have been raised about the reliability of these promising but ambiguous offers, as the adoption of a cloud solution within an enterprise is generally accompanied by a change in the chief information officer (CIOs) role and loss of expertise.

Design/methodology/approach

The research uses a mixed research methodology: a first step is based on a questionnaire survey to investigate the security aspects of open source and understand the role of CIOs in the migration process. The investigation involved nearly 800 companies operating in the cloud computing sector in 16 European countries between November 2015 and January 2016. Then, this paper completes the research with a qualitative study by examining the activity of two sample companies.

Findings

Research confirms that open source cloud solutions offer a higher level of security than proprietary solutions. It is also noted that the role of CIOs is delegated to a third external actor: a transition CIO. Transition CIO is the guarantor of the strategic and security choices of small and medium enterprises.

Research limitations/implications

These findings have important implications and great value to managers and cloud computing providers, in terms of formulating better cloud computing solutions. This study can also assist in increasing their understanding of the new role of CIO in the migration process to cloud computing.

Originality/value

This study contributes to the body of research on cloud computing. It is first of its kind with its focus on open source alternatives. Another novelty of this research is that it suggests a new conception for the CIOs role in the migration to cloud computing. Finally, the findings of this study would serve as a European market study to different companies interested in cloud computing.

Details

Information & Computer Security, vol. 28 no. 2
Type: Research Article
ISSN: 2056-4961

Keywords

Book part
Publication date: 19 March 2024

John Thomas Flynn and Lloyd Levine

A quick search of the headlines of major newspapers reveals a treasure trove of technology procurement gone wrong. While the private sector seems to adopt and implement new…

Abstract

A quick search of the headlines of major newspapers reveals a treasure trove of technology procurement gone wrong. While the private sector seems to adopt and implement new technology seamlessly and quickly to deliver for customers, the government struggles to accomplish technology purchases and integrations with the same ease. As governments in the United States are looking to retain their current workforce and attract the next generation of workers, the technological capabilities and ethos of governments will be paramount. With nearly every industry being transformed by technology and Generation T being the first generation to have an ingrained “technology first” mindset, the ability of governments to attract these workers depends, in large part, on the ability to transform their government technology culture, policies, and practices.

In this chapter, the authors examine the administrative branch and observe two key components at the root of most technology failures: poor organizational structure in the bureaucracy and the lack of an empowered Chief Information/Technology Officer. Building upon case studies from Massachusetts and California, this chapter looks at the factors related to failure or success to understand the technology procurement culture. The chapter concludes by presenting four key “best practice” principles of public policy and administration that can be implemented by almost any governmental entity to improve their acquisition and implementation of technology.

Details

Technology vs. Government: The Irresistible Force Meets the Immovable Object
Type: Book
ISBN: 978-1-83867-951-4

Keywords

Article
Publication date: 11 May 2021

Erastus Karanja, Donna Grant and Jigish S. Zaveri

Grounded in the principal-agent theory, this study aims to develop and test hypotheses too, investigate how the firm’s strategic orientations, namely, innovation, growth…

Abstract

Purpose

Grounded in the principal-agent theory, this study aims to develop and test hypotheses too, investigate how the firm’s strategic orientations, namely, innovation, growth, differentiation and cost leadership impact the chief information officer (CIO) reporting relationship and structure.

Design/methodology/approach

The study uses content analysis to analyze a data set of press releases collected from the LexisNexis Academic wire index. The press releases were issued by firms when they hired CIOs between 2003 and 2007, yielding 128 firms, which had specific information about the CIO reporting relationship and structure.

Findings

The results reveal that firms seeking an innovation, growth or differentiation strategy have their CIOs reporting to the chief executive officer.

Research limitations/implications

The current study is motivated by the desire to replicate and extend the works of previous researchers who have assessed various CIO issues. Replication takes several forms such as the use of similar or different data sets, different research environments or reinvestigating research concepts through a different theoretical lens. This study makes use of a multi-firm data set spanning five years and the principal-agent theory as the theoretical framework to explore the CIO reporting relationship and structure. Although this study focuses on the hiring trends and the strategic orientations of the firms, future studies should explore other characteristics associated with the CIOs that might have an impact on the reporting relationship such as the years of experience, age, educational background of CIOs and information technology budgets.

Practical implications

The existing literature has not settled the debate as to whom the CIO should be reporting to and understanding the reporting relationships is important because, in many firms, the organizational structures and the reporting relationships are indicative of the power dynamics and how the organizational resources are controlled and shared.

Originality/value

Replication studies are important because they confirm, reinforce, extend and provide reliability to the paradigms and knowledge in the discipline, as well as offer reliability of the results upon which scientific progress is based.

Details

Journal of Systems and Information Technology, vol. 23 no. 1
Type: Research Article
ISSN: 1328-7265

Keywords

Article
Publication date: 29 April 2014

Erastus Karanja and Jigish Zaveri

In most firms, accounting and financial information and reporting systems are either incorporated or embedded in computer-based information systems (IS). Despite the important…

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Abstract

Purpose

In most firms, accounting and financial information and reporting systems are either incorporated or embedded in computer-based information systems (IS). Despite the important roles that these computer-based IS play in facilitating the SOX Act compliance initiatives, the act is silent on the roles of the CIOs, although it does stipulate specific functions for the CEOs, CFOs, and the auditors. Based on a detailed analysis of the extant literature, this article argues that IT units, under the leadership of the CIOs, contribute significantly in the procurement, design, implementation, and the governance of these computer-based IS. The paper aims to discuss these issues.

Design/methodology/approach

The researchers generate and empirically test hypotheses using a panel data set obtained from press releases issued by firms following the hiring of CIOs between 1999 and 2005.

Findings

The results reveal that, after the enactment of the SOX Act in 2002, many firms hired new CIOs in the post-SOX Act period. Also, many of these executives were hired to fill newly created Chief information officer (CIO) positions. The results support the argument that the SOX Act has influenced the roles of senior IT executives and IT governance.

Research limitations/implications

Although this study focused on hiring trends, there are other characteristics associated with CIOs that might have an impact on corporate IT governance. Future studies could investigate whether or not, for instance, firms reported fewer IT material weaknesses before or after the hire of the CIOs.

Originality/value

This research presents the argument and detailed discussion that while the SOX Act does not explicitly require the CIOs to sign off on the accounting/financial statements and reports, their role is fundamental in making the firm meet the SOX Act compliance standards.

Details

International Journal of Accounting and Information Management, vol. 22 no. 2
Type: Research Article
ISSN: 1834-7649

Keywords

Article
Publication date: 25 March 2021

James Stephen Denford and Kurt Schobel

The purpose of this paper is to explore the unique and challenging relationship between the chief financial officer (CFO) and chief information officer (CIO) in the public sector.

Abstract

Purpose

The purpose of this paper is to explore the unique and challenging relationship between the chief financial officer (CFO) and chief information officer (CIO) in the public sector.

Design/methodology/approach

In this paper, the authors operationalize the CFO–CIO relationship using upper echelon theory (UET) and propose an extension to it by introducing relationship effectiveness and role perception constructs. Applying a configurational approach to paired survey data, the authors use fuzzy set qualitative comparative analysis to examine both joint and individual role paths to success.

Findings

The CFO is ultimately responsible for financial reporting, disclosure and financial decision-making; however, regulatory changes in the accounting domain have resulted in the increased use of information technology (IT) thereby bringing the CIO to the forefront of the accounting information discussion. Thus, an improved understanding of the CFO/CIO relationship can have a direct impact on how accounting information is captured and analyzed. The authors find that CFO and CIO proximity can often increase the likelihood of an effective relationship. On an individual level, an ambidextrous approach to strategic value and cost-effectiveness is key to both CFO and CIO success.

Research limitations/implications

This study extends current models of top management team relationships by examining work proximity and role perception in the context of UET. It was conducted within the context of Canadian government and post-secondary education. The authors believe the findings can be generalized for the public sector in general; however, its applicability in the private sector, where the role of the CFO is broader, is uncertain.

Practical implications

The findings identify an opportunity for both accounting (financial) and IT communities to develop education within the context of their respective professional bodies to enhance this special relationship.

Originality/value

Recent regulatory changes in the accounting domain have brought an increased need for IT and therefore increased interaction between the CFO and CIO. This study focuses on the unique relationship between the CFO and CIO, which has a direct impact on accounting functions and highlights the importance of both the CFO and CIO having an ambidextrous approach to strategic value and cost-effectiveness if they want to be successful. In addition, it demonstrates that the relationship between the CFO and CIO is important, but more important for the success of the CIO than the CFO.

Details

Journal of Accounting & Organizational Change, vol. 17 no. 3
Type: Research Article
ISSN: 1832-5912

Keywords

Article
Publication date: 1 November 2003

Rong‐Ji Bai and Gwo‐Guang Lee

Large investments in information technology (IT) and information systems (IS) have increased the need for effective IS/IT strategic planning (ISSP). As e‐business strategies have…

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Abstract

Large investments in information technology (IT) and information systems (IS) have increased the need for effective IS/IT strategic planning (ISSP). As e‐business strategies have received growing attention from industrial managers, IS/IT strategic planning is now considered critical in developing a successful e‐strategy. However, despite the extensive literature on ISSP, the determinants of the quality of the ISSP process have seldom been examined. This study investigates the effects of organizational factors on the quality of the ISSP process. Data were collected using a questionnaire sent to the IS directors of 827 large companies in Taiwan and 239 usable responses were received. Survey results indicate that organizational context‐related factors influence the quality of the ISSP process. This study also discusses implications for IS practice and directions for future research.

Details

Industrial Management & Data Systems, vol. 103 no. 8
Type: Research Article
ISSN: 0263-5577

Keywords

Article
Publication date: 1 January 1989

G. Michael Ashmore

C ompanies that have learned to harness the power of technology have been able to open up markets, improve the quality of business operations and products, and increase profits…

Abstract

C ompanies that have learned to harness the power of technology have been able to open up markets, improve the quality of business operations and products, and increase profits. Companies that have ignored the management requirements of information technology or have adopted a “technology for technology's sake” stance have frequently fallen prey to complex and inflexible management structures, physical and operational limitations, eroding service quality, and increased costs. A key question is: Who will be responsible for guiding this strategic application of technology?

Details

Journal of Business Strategy, vol. 10 no. 1
Type: Research Article
ISSN: 0275-6668

Article
Publication date: 13 April 2012

Chi‐Hung Yeh, Gwo‐Guang Lee and Jung‐Chi Pai

The primary purpose of this study is to examine the effect that information system capability had on e‐business information technology (IT) implementation strategy; and to…

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Abstract

Purpose

The primary purpose of this study is to examine the effect that information system capability had on e‐business information technology (IT) implementation strategy; and to understand how the quality of the implementation process for IT strategy could affect e‐business performance.

Design/methodology/approach

This study performed a survey of chief information officers from 1,000 major firms in Taiwan. Structural equation modelling (SEM) was used to test for the validity of research hypotheses.

Findings

Results showed that the capability of information systems could have a direct and significant effect on the quality of IT strategy implementation, and how the quality of this process could affect e‐business performance.

Research limitations/implications

Every organization hopes to improve corporate competitiveness and transform its enterprise through the effective implementation of IT strategy. This study examined how information systems capability could affect the implementation of enterprise IT strategy. However, since large firms in Taiwan are the primary research subjects of this study, the conclusions may not be applicable to enterprises in different countries or cultures. Future studies could examine the subject from the three aspects of technology, organization, and environment to understand the effect that each of these aspects has on e‐business information systems capability.

Practical implications

With the rapid development of information technology, the introduction of innovative strategy dealing with IT has become an important topic of research, and has become a focus in the era of e‐business. As a result, organizations feel it is important to discover the shortcomings in information system capability factors that must be improved from the individual, group, or organization levels, and develop appropriate implementation frameworks for IT strategy based on this foundation.

Originality/value

This study uses empirical analysis to examine the effect that the capability of information systems has on the quality of implementation of IT strategy. A compilation of relevant literature showed that most studies have focused on conceptual frameworks or have examined the question of IT strategy from the level of technology. Few studies have examined the effect that information system capability has on IT implementation strategy. Therefore, the results and findings of this study could provide an important reference for IT strategy implementation, in the era of e‐business.

Details

Business Process Management Journal, vol. 18 no. 2
Type: Research Article
ISSN: 1463-7154

Keywords

Article
Publication date: 3 March 2023

Rocky Chung-Ngam Cheng, Xiaohua Men, J.J. Po-An Hsieh, Zhuo June Cheng, Xiaocong Cui, Tiange Wang and Sheng-Hsun Hsu

In the era of the digital economy, organizations are under much pressure to justify their information technology (IT) spending on digital transformation. Some organizations have…

Abstract

Purpose

In the era of the digital economy, organizations are under much pressure to justify their information technology (IT) spending on digital transformation. Some organizations have thus implemented IT chargeback, an IT governance (ITG) mechanism, to clarify and allocate IT costs among various business units. While practitioners have stressed the importance of IT chargeback, there has been little theoretical effort that investigates its strategic effects and boundary conditions.

Design/methodology/approach

Synthesizing the ITG literature and the resource-based view (RBV), the authors develop a research model to examine if IT chargeback affects IT–business strategic alignment and, in turn, organizational performance and how human IT resources strengthen the impacts of IT chargeback. The authors designed a survey to collect data from 103 firms and tested the model using partial least squares (PLS).

Findings

The authors found that IT chargeback promoted strategic alignment and then organizational performance only for firms with business-competent chief information officers (CIOs), rather than IT-competent business executives.

Originality/value

This study enriches the ITG literature by exploring the strategic value of an IT cost governance mechanism (i.e. IT chargeback). This study further proposes and validates a measure of IT chargeback. Drawing on the RBV, this study quantitatively investigates the strategic impacts and boundary contingencies of IT chargeback. This study also advances the CIO literature by identifying the strategic leading role, instead of the traditional supporting role, of CIOs in modern organizations.

Details

Internet Research, vol. 33 no. 1
Type: Research Article
ISSN: 1066-2243

Keywords

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