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1 – 10 of over 21000This study investigates the impact that software utilization may have on students' knowledge acquisition of the accounting cycle. Differences in knowledge acquisition are examined…
Abstract
Purpose
This study investigates the impact that software utilization may have on students' knowledge acquisition of the accounting cycle. Differences in knowledge acquisition are examined between three groups of students: those who completed an accounting case manually using the traditional pencil and paper approach, using software, and first manually and then using software. The main research question is: “To what extent does using computers to study the accounting cycle lead to better knowledge acquisition?” This paper aims to inform changes in accounting education.
Design/methodology/approach
The survey method was employed to collect information from accounting students in a Canadian business school. A total of 1,053 usable questionnaires were returned. Declarative knowledge and procedural knowledge are the theoretical underpinnings.
Findings
The results indicate that students who first completed the case manually and then completed the same case using accounting software experienced the best knowledge acquisition. This suggests that the best manner for students to acquire concrete knowledge of the accounting cycle is by completing cases using both methods. The results also indicate that students who completed the case using only the software experienced better knowledge acquisition than did students who completed the case only manually. This suggests that software can be effectively utilized and integrated in class to improve knowledge acquisition of accounting information systems.
Originality/value
Little investigation has been performed on the usefulness and impact accounting software utilization may have on students' level of learning. The findings may benefit students and faculty members by helping in curriculum design changes, course design, and computer implementation decisions. The findings of this study have the potential to make a difference in the way that educators teach and business students learn. Business education may be improved by the judicious use of software in the classroom.
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Mary B. Curtis and Elizabeth A. Payne
The authors aim to examine whether the well-established unified theory of acceptance and use of technology can be effectively adapted for use in an external audit setting and…
Abstract
Purpose
The authors aim to examine whether the well-established unified theory of acceptance and use of technology can be effectively adapted for use in an external audit setting and whether the re-specified model holds under different levels of budget pressure.
Design/methodology/approach
This paper takes the form of a case study/questionnaire with Lisrel path modelling.
Findings
Results support the re-specified model.
Research limitations/implications
The model should aid audit research by providing a platform for new research to explore more specific solutions to technology reluctance. The authors extend general TAM research through additional exploration of the theory and impact of social influence, a determinant that has shown inconsistent tendencies in prior studies. The authors address several limitations in past TAM research including the use of student participants and self-selection bias.
Practical implications
Firms must understand the implications of their policies and culture on the intention of audit teams to voluntarily utilize software. Technology can improve the efficiency and effectiveness of audit procedures, aid in the identification of fraud and lower litigation costs. Accounting firms have invested in the development of audit testing software and can only recoup these investments if the software is used.
Originality/value
The study is the first to completely model the intention to use technology in an external audit engagement with consideration of budget influences.
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Kalliopi C. Chatzipanagiotou and Christos D. Coritos
This paper aims to suggest an empirically based typology of hotels according to their marketing information systems (MrkIS) configurations. The study seeks to examine major…
Abstract
Purpose
This paper aims to suggest an empirically based typology of hotels according to their marketing information systems (MrkIS) configurations. The study seeks to examine major antecedents of the effectiveness of MrkIS and their influence on the adoption of specific marketing applications. Finally, this paper seeks to expand the general understanding of the relationship between the effectiveness of a hotel's MrkIS and that hotel's overall effectiveness, compared with that of others from the suggested typology.
Design/methodology/approach
The paper collected empirical data from a sample of 254 luxury and five‐star Greek hotels. They conducted a cluster analysis in order to define various clusters of hotels based on their use of specific marketing applications. They considered the role of basic antecedents – namely the hotel's degree of market orientation adoption, system quality, the quality of the information that the MrkIS produce, and support service quality – examining their influence on the MrkIS configuration in use. In addition, the paper considers the relationship between MrkIS effectiveness and overall hotel effectiveness as evidenced throughout the different clusters.
Findings
The study offers insights that can help hoteliers to analyse realistically the potential benefits of MrkIS for their businesses. Toward this end, the paper identifies three specific types of hotels: the “transactional‐oriented”, the “sales‐oriented”, and the “market‐oriented”.
Research limitations/implications
The results of the study may not be broadly applicable due to differences in national context, hotel category, and other characteristics – a fact that suggests future research opportunities.
Practical implications
Based on the current results, a hotel might better evaluate its existing MrkIS and be prepared to maximise the opportunities offered by the full utilisation of these systems.
Originality/value
The scarcity of empirical evidence with regard to MrkIS utilisation in the lodging industry makes this kind of study essential. The results of the paper expand the general knowledge about hotels' MrkIS adoption, its antecedents, its effectiveness and hotels' overall effectiveness. The results provide an integrated picture of the utilisation of these systems.
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Mona Althonayan and Abraham Althonayan
Enterprise resource planning (ERP) systems are complex and comprehensive software designed to integrate business processes and functions. Despite the difficulties and risk, the…
Abstract
Purpose
Enterprise resource planning (ERP) systems are complex and comprehensive software designed to integrate business processes and functions. Despite the difficulties and risk, the adoption of ERP systems is expanding rapidly. Universities make large investments in information systems and expect positive impacts. However, universities are facing serious challenges in implementing new technology. Therefore, this research aims to evaluate the impact of ERP systems on higher education (HE) from the perspective of stakeholders’ performance.
Design/methodology/approach
This research paper conducted a case study of an ERP system in a Saudi university to explore the impact of ERP system on the performance of the system’s stakeholders among the university’s employees.
Findings
The system quality factors (flexibility, compatibility, availability of right data, availability of currency, ease of use and timeliness) were found to affect performance positively, as were service quality factors (tangibility, reliability, responsiveness and assurance). This research further found that factors from pre-implementation, implementation and post-implementation phases had a direct effect on stakeholders’ performance.
Research limitations/implications
Future research would be useful during the maturity phase to include all stakeholders in several Saudi universities. In addition, more research can be beneficial to test the applicability of the impact of the ERP system on stakeholders’ performance in other public sector organisations and in the private sector.
Practical implications
The results suggest that organisations in general and HE institutions in particular should focus on the early stages and the implementation phase if they wish to achieve high standards of stakeholder performance.
Originality/value
This research makes a novel contribution by attempting to evaluate the impact of service quality on stakeholder performance in the ERP environment. The contribution uses service quality as a dimension consisting of four factors – reliability, assurance, tangibility and responsiveness. All four factors were found to be significant on ERP stakeholders’ performance.
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Uses research in a major UK company on the introduction of an electronic document management system to explore perceptions of, and attitudes to, risk. Phenomenological methods…
Abstract
Uses research in a major UK company on the introduction of an electronic document management system to explore perceptions of, and attitudes to, risk. Phenomenological methods were used; with subsequent dialogue transcripts evaluated with Winmax dialogue software, using an adapted theoretical framework based upon an analysis of the literature. The paper identifies a number of factors, and builds a framework, that should support a greater understanding of risk assessment and project management by the academic community and practitioners.
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An extensive case study has recently started within a major UK company that undertakes engineering process solutions, operating on a project management basis with…
Abstract
An extensive case study has recently started within a major UK company that undertakes engineering process solutions, operating on a project management basis with multi‐disciplinary teams of professional engineers. The organisation recently piloted the introduction of an electronic document management system, that resulted in considerable implementation problems for the company. The consequence of such problems may be such that the system fails to achieve its original objectives. This highlighted the clear need for risk evaluation prior to implementation. The purpose of this current work was to understand management’s view of risk, identify methods adopted to highlight potential risk, and explore possible risk assessment in project management. The research is nearing completion and final results will soon be published.
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Donald G. Howard, William Howell and John K. Ryans
This article presents the results of a recent studyof the strategic marketing and managementpriorities of leading British executives. Further,their views on a wide range of current…
Abstract
This article presents the results of a recent study of the strategic marketing and management priorities of leading British executives. Further, their views on a wide range of current and future strategy issues are compared with earlier research on US and Japanese executives conducted by the Japanese Management Association (JMA).
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B. Jane Scales and Mary M. Gilles
In the fall of 1993, Washington State University (WSU) Libraries decided to subscribe to Mead Data's Lexis‐Nexis to support pre‐law and criminal justice research. Two passwords…
Abstract
In the fall of 1993, Washington State University (WSU) Libraries decided to subscribe to Mead Data's Lexis‐Nexis to support pre‐law and criminal justice research. Two passwords were acquired. The introduction of Lexis‐Nexis to the Washington State University community was facilitated by a small group of librarians, who served as a task force concerned with issues of the implementation and instruction of the database. Lexis‐Nexis is an online information retrieval system providing access to a wide range of sources including full‐text legal information and full‐text and abstracted information from newspapers, magazines, company annual reports, news and business magazines, newsletters, wire services, government documents, broadcast transcripts, and other sources. Because of the complex nature of the database, the process of implementing Lexis‐Nexis in a public service area was more involved than our previous experiences with other online or CD‐ROM services.
Shari Shang and Peter B. Seddon
The purpose of this paper is to examine the deficiencies and the sources of deficiencies in process changes associated with the implementation of enterprise systems (ES).
Abstract
Purpose
The purpose of this paper is to examine the deficiencies and the sources of deficiencies in process changes associated with the implementation of enterprise systems (ES).
Design/methodology/approach
In‐depth studies of four firms and additional verification in seven other firms.
Findings
Results reveal that deficiencies of process changes with ES are mainly associated with the packaged and integrated nature of enterprise system software, particularly its configurability, in‐built processes, multiple options, data and process integration, streamlined processes, and standard processes. In order to eliminate deficiencies and gain benefits, organizations need to invest in on‐going software exploration, business examination, and process and software changes that align new processes and management responsibilities.
Originality/value
In the expanding world of ES research, this study is significant because it explores the sources of deficiencies associated with process change and provides guidance to user organizations on ways to manage such deficiencies. The results of the study may also be of benefit with other packaged software that integrates processes within and between organizations, for example, customer relationship management and supply chain management.
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