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Article
Publication date: 6 November 2007

Kyung Hoon Yang, Sang M. Lee and Sang‐Gun Lee

The aim of this paper is to find out: why some organizations adopt ICT later than the others, and whether organizations have different adoption strategies based on the type of ICT.

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Abstract

Purpose

The aim of this paper is to find out: why some organizations adopt ICT later than the others, and whether organizations have different adoption strategies based on the type of ICT.

Design/methodology/approach

This paper is an empirical study of the ICT diffusion process between the early and late adopters of relational database and local area network.

Findings

The results of the study indicate that there are significant differences between early and late adoption organizations with regard to management characteristics such as the age and interests of the CEO and CIO, and also the adoption process such as the evaluation period and initiation time. However, no significant differences were found in organization resource or corporate strategy factors. Furthermore, the results of the study indicate that there are significant differences in organizational characteristics such as sales volume, organization slack and rewards between the two types of ICT.

Research limitations/implications

The sample size is relatively small. Replication of this study with additional organizations in the sample will allow stronger validation of diffusion theory.

Originality/value

It is believed that the results of the study will provide useful guidelines in strategy development for managing ICT diffusion by organizations and IT vendors.

Details

Industrial Management & Data Systems, vol. 107 no. 9
Type: Research Article
ISSN: 0263-5577

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Article
Publication date: 3 April 2018

Abbas Tarhini, Manal Yunis and Abdul-Nasser El-Kassar

The purpose of this paper is to present an innovative agile methodology that proposes fundamental changes in managing the development of in-house information systems in…

Abstract

Purpose

The purpose of this paper is to present an innovative agile methodology that proposes fundamental changes in managing the development of in-house information systems in small- and medium-sized enterprises (SMEs) and benchmarks it with one of two database technologies enabling these systems to be both efficient and competitive.

Design/methodology/approach

The objectives are achieved by presenting an elaborated design of the agile methodology that manages the system development process by addressing three basic components: roles played by system players, process needed to fulfill the system development, and artifacts to document the project. A case study is conducted as a proof of the effectiveness of the proposed methodology and measures whether the selection of the database technology affects the effectiveness of the system development process.

Findings

Results show that, compared with traditional methodologies, the proposed methodology reduced the cost of system development and testing by 30 percent and enhanced the IT – business alliance. Further, this work found that the selection of a suitable database technology is strongly related to the complexity and interrelationships between the data used.

Originality/value

Such research did not receive the needed attention (Hunter, 2004) even in the past decade. Successful adoption of IT by companies could be in the form of customized IS which could be expensive for SMEs to adopt due to a lack in technical expertise and financial resources. The proposed methodology has the potential to promote sustainable development through helping SMEs in reducing the time and cost of IT project development.

Details

Benchmarking: An International Journal, vol. 25 no. 3
Type: Research Article
ISSN: 1463-5771

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Article
Publication date: 1 February 2016

Chongchong Zhao, Chao Dong and Xiaoming Zhang

The integration and retrieval of the vast data have attracted sufficient attention, thus the W3C workgroup releases R2RML to standardize the transformation from relational…

Abstract

Purpose

The integration and retrieval of the vast data have attracted sufficient attention, thus the W3C workgroup releases R2RML to standardize the transformation from relational data to semantic-aware data. However, it only provides a data transform mechanism to resource description framework (RDF). The generation of mapping alignments still needs manual work or other algorithms. Therefore, the purpose of this paper is to propose a domain-oriented automatic mapping method and an application of the R2RML standard.

Design/methodology/approach

In this paper, materials science is focussed to show an example of domain-oriented mapping. source field concept and M3B2 (Metal Materials Mapping Background Base) knowledge bases are established to support the auto-recommending algorithm. As for the generation of RDF files, the idea is to generate the triples and the links, respectively. The links of the triples follow the object-subject relationship, and the links of the object properties can be achieved by the range individuals and the trail path.

Findings

Consequently based on the previous work, the authors proposed Engine for Metal Materials Mapping Background Base (EM3B2), a semantic integration engine for materials science. EM3B2 not only offers friendly graphical interfaces, but also provides auto-recommending mapping based on materials knowledge to enable users to avoid vast manually work. The experimental result indicates that EM3B2 supplies accurate mapping. Moreover, the running time of E3MB2 is also competitive as classical methods.

Originality/value

This paper proposed EM3B2 semantic integration engine, which contributes to the relational database-to-RDF mapping by the application of W3C R2RML standard and the domain-oriented mapping.

Details

Program, vol. 50 no. 1
Type: Research Article
ISSN: 0033-0337

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Article
Publication date: 1 April 1989

Ralph Cornes

A press announcement that the Sybase database management system (DBMS) is available on the latest SUN workstation with 40 MIPS (million instructions per second) is the…

Abstract

A press announcement that the Sybase database management system (DBMS) is available on the latest SUN workstation with 40 MIPS (million instructions per second) is the latest of many over the last few months to help sketch the shape of computing for the '90s. The picture is one of open systems software operating new client‐server DBMS's which refine the basic relational database (RDB), and which provide structured data and images and free text from one source via local area networks or integrated service data networks on normal telephone circuits.

Details

Records Management Journal, vol. 1 no. 4
Type: Research Article
ISSN: 0956-5698

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Article
Publication date: 1 March 1991

Ralph Cornes

When relational databases (RDBs) appeared there was a deal of confusion about what they were. Everybody now knows that they are only a collection of very simple records in…

Abstract

When relational databases (RDBs) appeared there was a deal of confusion about what they were. Everybody now knows that they are only a collection of very simple records in ‘card‐indexed’ files, where anything is automatically cross‐referenced to everything else, but as late as 1986 I had to explain to the MD of a software house that his product was not relational even though it allowed cross‐references to be built between files. Relational databases provide automatic cross‐referencing and keep it up to date. They also check it is not self‐contradictory, or in RDB jargon, ensure it has ‘referential integrity’.

Details

Records Management Journal, vol. 3 no. 3
Type: Research Article
ISSN: 0956-5698

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Article
Publication date: 21 November 2016

Young Man Ko, Min Sun Song and Seung Jun Lee

The purpose of this paper is to construct a structural definition-based terminology ontology system that defines the meanings of academic terms on the basis of properties…

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451

Abstract

Purpose

The purpose of this paper is to construct a structural definition-based terminology ontology system that defines the meanings of academic terms on the basis of properties and links terms with properties that are structured by conceptual categories (classes). This study also aims to test the possibility of semantic searches by generating inference rules and setting very complicated search scenarios.

Design/methodology/approach

For the study, 55,236 keywords from the articles of the “Korea Citation Index” were structurally defined and relationships among terms and properties were built. Then, the authors converted the RDB data into RDF and designed ontologies using the ontology developing tool Protégé. The authors also tested the designed ontology with the inference engine of the Protégé editor. The generated reference rules were tested by TBox and SPARQL queries.

Findings

The authors generated inference control rules targeting high-input-ratio data in the properties of classes by calculating the input ratio of real input data in the system, and then the authors executed a semantic search by SPARQL query by setting very complicated search scenarios, for which it would be difficult to deduce results via a simple keyword search. As a result, it was confirmed that the search results show the logical combination of semantically related term data.

Practical implications

The proposed terminology ontology system was constructed with the author keywords from research papers, it will be useful in searching the research papers which include the keywords as search results by the complex combination of semantic relation. And the Structural Terminology Net database could be utilized as an index database in retrieval services and the mining of informal big data through the application of well-defined semantic concepts to each term.

Originality/value

This paper presented a methodology for supporting IR using expanded queries based on a novel model of structural terminology-based ontology. The user who wants to access the specific topic can create query that brings the semantically relevant information. The search results show the logical combination of semantically related term data, which would be difficult to deduce results via traditional IR systems.

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Article
Publication date: 1 August 1995

Timothy J. Waltz, David (Chi‐Chung) Yen and Sooun Lee

Summarizes the basic tenets of an object‐oriented database system,including a brief history of object‐oriented programming as well as adiscussion of what the…

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1758

Abstract

Summarizes the basic tenets of an object‐oriented database system, including a brief history of object‐oriented programming as well as a discussion of what the object‐oriented approach entails. Includes definitions on key concepts and terminology. Discusses the pros and cons of the object‐oriented model, along with a comparison with relational database systems. Finally, covers a development plan for implementing an object‐oriented database system, with details about what types of costs and concerns are involved.

Details

Industrial Management & Data Systems, vol. 95 no. 6
Type: Research Article
ISSN: 0263-5577

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Article
Publication date: 2 September 2013

Ujjal Marjit, Kumar Sharma, Arup Sarkar and Madaiah Krishnamurthy

– This article aims to discuss how the emergence of advanced semantic web technology has transformed the conventional web into machine processable and understandable form.

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1108

Abstract

Purpose

This article aims to discuss how the emergence of advanced semantic web technology has transformed the conventional web into machine processable and understandable form.

Design/methodology/approach

In this paper the authors survey the current research works, tools and applications on publishing legacy data as linked data with the aspiration of conferring healthier understanding of the working domain of the linked data world.

Findings

Today, a vast amount of data are stored in various file formats other than RDF, which are called legacy data. In order to publish them as linked data they need to be extracted and converted into RDF or linked data without altering the original data schema or loss of information.

Originality/value

Most of the key issues have to be addressed. A more sophisticated approach to this technology is the linked data, which constructs the transformation of web of documents into the web of connected data possible.

Details

Library Hi Tech, vol. 31 no. 3
Type: Research Article
ISSN: 0737-8831

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Article
Publication date: 23 August 2013

Robert Hull, Rosemary Walker and Sungkyu Kwak

The purpose of this paper is to examine the effects of R&D manipulation on stock valuation for periods around IPOs. Insider manipulation is the difference in actual R&D…

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1308

Abstract

Purpose

The purpose of this paper is to examine the effects of R&D manipulation on stock valuation for periods around IPOs. Insider manipulation is the difference in actual R&D change minus predicted R&D change where a negative difference indicates R&D underinvestment.

Design/methodology/approach

This study is designed to build on prior IPO research that has found reduced R&D expenditures when insiders lower their ownership. The paper derives an R&D manipulation variable that measures underinvestment in R&D. This variable is used in a regression methodology to test its influence on: IPO stock valuation at various points in time and post‐IPO price changes relative to the offer price.

Findings

The paper discovers that greater underinvestment in R&D is associated with greater values during the IPO stock valuation process. This association is reversed when the paper looks at short‐term valuation based on market prices. Only for bubble period IPOs do the paper finds poorer valuations for the long‐term. Larger insider ownership decreases lead to poorer valuations regardless of the period of occurrence. Greater R&D underinvestment and insider ownership decreases both lead to less underpricing.

Research limitations/implications

Like prior research, the paper assumes that knowledge about the change in R&D is known at the time of the offering. Interpretations for long‐run results can be tenuous due to unexpected changes that occur over time.

Practical implications

Investors should note that managers are able to set higher offer prices when they inflate earnings by underinvesting in R&D. Buying at an inflated offer price with R&D manipulation leads to losses in the aftermarket with these losses associated with IPOs that occur during a bubble period.

Social implications

Misrepresentation during the IPO valuation process affects those who buy shares at inflated prices. This raises ethical questions about the behavior of those involved in the issuance process.

Originality/value

This study is unique in testing how R&D manipulation and changes in insider ownership proportions impact the: IPO valuation process, post‐IPO valuation, and changes in the stock price over time relative to the offer price.

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Article
Publication date: 18 June 2021

Gustaf Kastberg Weichselberger and Cristian Lagström

The authors argue that the mainstream scholarly discourse on hybridity and accounting is thus far primarily interested in the use and effects of accounting “in” hybrid…

Abstract

Purpose

The authors argue that the mainstream scholarly discourse on hybridity and accounting is thus far primarily interested in the use and effects of accounting “in” hybrid organizations. Consequently, the literature has to a lesser extent explored how accounting mediates hybrid settings (while also being mediated), and the role of disentanglements in such processes. In hybrid settings, objects are difficult to define, and measures and tools difficult to agree upon. However, the literature on hybrid accounting is inconclusive and indicates that accounting can potentially both stabilize and de-stabilize relations in a hybrid setting. The authors address the research question of how accounting emerges and manifests itself in a process of entangling and disentangling in a heterogeneous emerging hybrid setting.

Design/methodology/approach

The paper is based on a longitudinal qualitative case study of the implementation of social investments, a public sector calculative framework based on the logic of measuring long term and social and economic impact of prevention. Methodologically, the study was guided by actor-network theory. In total, 18 observations and 48 interviews were conducted.

Findings

The observation the authors make in their case study is that much effort was spent on both keeping things apart and tying elements together. What the authors add to the literature is an illumination of how the interplay between entanglements and disentanglements facilitated the design idea of social investments to be enacted as multiple semi-integrated and purified hybridizations. The authors describe different translation points, each representing a specific hybridization where elements were added, recombined and disentangled. Still, the translation points were not completely compartmentalized, but rather semi-integrated where associations were facilitated through active mediation, likeness and productiveness for each other.

Research limitations/implications

One limitation is the single case approach. A second limitation arises from the ANT approach to hybridity.

Practical implications

A practical implication of this paper is that in hybrid settings, the semi-integrated character may be interpreted as a strength because it allows the mobilization of heterogenous actors. However, this may also come at the cost of governability and raises further questions of managerial practices in hybrid settings.

Social implications

The paper suggests the potentially productive role of disentanglements in allowing multiple hybridizations to evolve in hybrid accounting settings.

Originality/value

The paper suggests the potentially productive role of disentanglements in allowing multiple stabilized hybridizations to evolve in hybrid accounting settings.

Details

Accounting, Auditing & Accountability Journal, vol. ahead-of-print no. ahead-of-print
Type: Research Article
ISSN: 0951-3574

Keywords

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