TRADING GREEN BONDS USING DISTRIBUTED LEDGER TECHNOLOGY

2023 | European Conference On Information Systems | Citations: 0

Authors: Axelsen, Henrik; Rasmussen, Ulrik; Jensen, Johannes; Ross, Omri; Henglein, Fritz

Abstract: The promising markets for voluntary carbon credits are faced with crippling cha ... Expand

Abstract: The promising markets for voluntary carbon credits are faced with crippling challenges to the certification of carbon sequestration and the lack of scalable market infrastructure in which companies and institutions can invest in carbon offsetting. This amounts to a funding problem for green transition projects, such as in the agricultural sector, since farmers need access to the liquidity needed to fund the transition to sustainable practices. We explore the feasibility of mitigating infrastructural challenges based on a DLT Trading and Settlement System for green bonds. The artefact employs a multi-sharded architecture in which the nodes retain carefully orchestrated responsibilities in the functioning of the network. We evaluate the artefact in a supranational context with an EU-based regulator as part of a regulatory sandbox program targeting the new EU DLT Pilot regime. By conducting design-driven research with stakeholders from industrial and governmental bodies, we contribute to the IS literature on the practical implications of DLT. Collapse

Topics: distributed ledger technology network effect blockchain domain-specific language

Methods: design science qualitative interview design artifact testing design artifact

Beyond a Fistful of Tumblers: Toward a Taxonomy of Ethereum-based Mixers

2023 | International Conference on Information Systems | Citations: 0

Authors: Barbereau, Tom; Ermolaev, Egor; Brennecke, Martin; Hartwich, Eduard; Sedlmeir, Johannes

Abstract: The role played by decentralised services in the obfuscation of crypto-asset tr ... Expand

Abstract: The role played by decentralised services in the obfuscation of crypto-asset transactions performed on transparent blockchains has increasingly captured the attention of regulators. This is exemplified by the headlines about the U.S. Treasury's sanctions on the Ethereum-based mixer Tornado Cash. Yet, despite the existing controversies on the use of mixers, the different functionalities of these information systems with an inherent dark side remain to be explored by the literature. So far, contributions primarily encompass technical works and studies that focus on the Bitcoin ecosystem. This paper puts forward a multi-layer taxonomy of the smart-contract-based -and, therefore, functionally richer -family of mixers on Ethereum. Our proposed taxonomy is grounded on (1) a review of existing literature, (2) an analysis of mixers' project documentation, (3) their corresponding smart contracts, and (4) expert interviews. Our evaluation included the application of the taxonomy to two mixers -RAILGUN and zkBob. The taxonomy represents a valuable tool for law enforcement, regulators, and other stakeholders to explore critical properties affecting compliance and use of Ethereum-based mixers. Collapse

Topics: Ethereum smart contract cryptoasset blockchain user experience

Methods: qualitative interview theoretical contribution mixed method

Sustainability Teaching and Learning in Information Systems: Reflections on Over a Decade of Experience

2023 | Communications of the Association for Information Systems | Citations: 2

Authors: Corbett, Jacqueline

Abstract: Despite calls to integrate sustainability topics into information systems (IS) ... Expand

Abstract: Despite calls to integrate sustainability topics into information systems (IS) curricula, there is little concrete direction on how to do it. The purpose of this paper is to share the author's experience in developing and delivering a master's level course on information systems and sustainable development. The paper highlights key considerations related to designing such a course, discusses the advantages and limitations of different approaches, and offers practical suggestions for IS faculty who seek to develop similar courses for their own programs. Collapse

Topics: environmental sustainability artificial intelligence IS management green IS

Methods: simulation case study

The End of the World or Just a Turning Point? Effects of Negative and Positive Wording within Sustainability Campaigns on Social Media

2023 | HICSS | Citations: 0

Authors: Decker, H.; Feier, A.

Abstract: The internet and social media are constantly evolving and providing innovations ... Expand

Abstract: The internet and social media are constantly evolving and providing innovations for communication. Persuasive communication, like advertisements, can be adapted to peoples' personal preferences and desires based on tracked data. Emotions have been found to play an important role within persuasion. Based on theoretical assumptions of framing and affective priming, we hypothesize different effects of positive and negative messages and mood within social media advertising. To investigate the reception of ads regarding their persuasiveness in sustainability campaigns we conducted an online experiment using a 2x2 between design (N=147) measuring ad evaluation and behavioral intention. Our findings revealed that wording can be an influential factor in persuasive messages towards more sustainability. Positive framing led to a better ad evaluation than negative wording. However, behavioral intention was not affected and there was no enhancing effect of recipients' environmental awareness. Collapse

Topics: behavioral intention social media advertising management social norm personality

Methods: experimental group experiment moderation analysis linear regression analysis regression analysis method

Theories: theory of planned behavior

Managing historical conditions in information systems strategizing: An imprinting perspective

2023 | Journal of Strategic Information Systems | Citations: 0

Authors: Dias, Malshika; Pan, Shan L.; Tim, Yenni; Land, Lesley

Abstract: Information systems (IS) strategizing is particularly challenging for establishe ... Expand

Abstract: Information systems (IS) strategizing is particularly challenging for established organizations because of their historical conditions. The question of how established organizations can effec­ tively manage their historical conditions in IS strategizing remains under-explored. To address this question, we conducted a case study tracing the history (1960–2020) of an established or­ ganization in the building and construction industry. Through the analysis, we found four sys­ tems: accounting management system, business communication system, knowledge management system, and community collaboration system, as the historical conditions that formed an IS imprint, which was later managed and reproduced during IS strategizing. Using the imprinting lens, we developed an understanding of: (1) the formation of the IS imprint at the organizational foundation; and (2) the reproduction of the IS imprint, considering imprint-as-resource and imprint-as-constraint during IS strategizing. We contribute to the literature by providing an un­ derstanding of how historical conditions inform IS strategizing in the long term and by applying the imprinting lens to uncover the process through which an IS imprint is strategically managed and reproduced beyond the founding phase. The insights developed from this study are trans­ ferable to similar organizational contexts for managing historical conditions in IS strategizing. Collapse

Topics: information systems strategy accounting communication service infrastructure IT supported collaboration knowledge management system

Methods: case study qualitative interview archival research narrative analysis longitudinal research

Identifying governance mechanisms for data sharing in collaborative platform ecosystems

2023 | European Conference On Information Systems | Citations: 0

Authors: Costabile, Carolina; Øvrelid, Egil

Abstract: The fish farming industry is one of the fastest-growing industries and will be ... Expand

Abstract: The fish farming industry is one of the fastest-growing industries and will be one of the most important businesses in the future. However, more salmon than ever died prematurely in Norway in 2021, mainly due to disease and lice treatments. To improve this situation, sharing data related to lice is crucial. However, to facilitate data sharing, a platform for storing data, data comparability, and trustworthy relationships must be secured. Sharing data poses challenges that require proper governance. Based on a longitudinal, qualitative case study of a collaborative platform ecosystem in the Norwegian aquaculture industry, we identify governance mechanisms that enable data sharing and develop a model for the gradual maturation of data sharing. Our insights from a collaborative platform ecosystem within a traditional industry complement the extant research, mainly focused on centralized platform ecosystems. We also provide guidance for practitioners who want to enable data sharing in their ecosystems. Collapse

Topics: digital ecosystem business-to-business business-to-consumer data governance application programming interface

Methods: case study qualitative interview business process modeling longitudinal research archival research

Someone Else to Blame: The Effectiveness of Egocentric and Alter-Centric Impression Management Tactics in the U.S. Food Retail Industry

2023 | Organization Science | Citations: 0

Authors: Diestre, Luis; Montauti, Martina; Pinto de Sousa, Helena

Abstract: We investigate the effectiveness of two types of impression management tactics i ... Expand

Abstract: We investigate the effectiveness of two types of impression management tactics implemented around negative attributes: egocentric (claiming the absence or low presence of a negative attribute in a focal organization) and alter-centric tactics (claiming the greater presence of a negative attribute in an organization’s competitor). We claim that the effectiveness of each tactic depends on the risk of audiences’ skepticism, which stems from the incongruence between the information conveyed in the tactic and audiences’ default expectations about the presence of the attribute among members of a given market segment. Audiences expect a conspicuous presence of the attribute, we propose, the more stakeholders contest a market segment for that very attribute. Thus, we advance that egocentric (alter-centric) tactics are less likely to be effective for contested (uncontested) attributes because the information conveyed in such tactics clashes with audiences’ default expectations, triggering skepticism. We find support for our predictions looking at the impact of nutrient content claims on product sales in the U.S. food retail industry between 2006 and 2015. Funding: H. Pinto de Sousa acknowledges the support, in the form of a research scholarship, granted by the Portuguese Foundation for Science and Technology (Fundação para a Ciência e Tecnologia), under the European Social Fund and the Human Capital Operational Program (Programa Operacional Capital Humano) funding program [Grant SFRH/BD/128536/2017]. Supplemental Material: The online appendix is available at https://doi.org/10.1287/orsc.2022.1612. Collapse

Topics: database system marketing management Twitter social influence sensemaking

Methods: experimental group survey descriptive statistic statistical hypothesis test probit regression

Using Isolation Forest and Alternative Data Products to Overcome Ground Truth Data Scarcity for Improved Deep Learning-based Agricultural Land Use Classification Models

2023 | HICSS | Citations: 0

Authors: García Pereira, Agustín; Porwol, Lukasz; Ojo, Adegboyega

Abstract: High-quality labelled datasets represent a cornerstone in the development of dee ... Expand

Abstract: High-quality labelled datasets represent a cornerstone in the development of deep learning models for land use classification. The high cost of data collection, the inherent errors introduced during data mapping efforts, the lack of local knowledge, and the spatial variability of the data hinder the development of accurate and spatially-transferable deep learning models in the context of agriculture. In this paper, we investigate the use of Isolation Forest (IF), an anomaly detection algorithm, to reduce noise in a large-scale, low-resolution alternative ground truth dataset used to train land use deep learning models. We use a modest-size, high-resolution and high-fidelity manually collected ground-truth dataset to calibrate Isolation Forest parameters and evaluate our approach, highlighting the relatively low cost of the methodology. Our data-centric methodology demonstrates the efficacy of deep learning methods coupled with IF to create mid-resolution land-use models and map products for agriculture using an alternative ground-truth dataset. Moreover, we compare our deep learning approach with a traditional algorithm used in remote sensing and evaluate the spatial transferability of the created models. Finally, we reflect upon the lessons learnt and future work. Collapse

Topics: cloud computing Python programming language open source geographic information system

Methods: experiment deep learning computational algorithm isolation forest random forest classification

Just Diverse Among Themselves: How Does Negative Performance Feedback Affect Boards’ Expertise vs. Ascriptive Diversity?

2023 | Organization Science | Citations: 0

Authors: Jung, HeeJung; Lee, Yonghoon G.; Park, Sun Hyun

Abstract: We investigate how negative performance feedback affects board diversity, which ... Expand

Abstract: We investigate how negative performance feedback affects board diversity, which is instrumental in shaping a firm’s strategic change. When a firm underperforms compared with its aspiration, its board is motivated to promptly address the underperformance. The board needs to not only help search for strategic alternatives but also quickly build consensus around its strategic reorientation. These two motivations lead the board to value two dimensions of diversity among its members differently. On the one hand, to understand the problem of underperformance and find a solution, the board is motivated to seek new expertise, avoiding redundancy in the pool of expertise already represented in the boardroom. This results in a higher level of diversity in director expertise. On the other hand, the urgent need to build consensus prompts the board to value trust and solidarity and to avoid potential conflict among directors. Because people perceive others with similar ascriptive backgrounds as trustworthy, changes in the board of an underperforming firm are likely to yield a lower level of diversity in its members’ ascriptive backgrounds. These changes in board are affected by the committee chairs of the board whose power and influence are significant in the boardroom. Analyses of the boards of 733 U.S. listed manufacturing firms show that when a firm underperforms compared with its aspirations, it increases the board expertise diversity, but decreases the board ascriptive diversity. When chairs on the board are gender or racial minorities, the negative association between underperformance and the board ascriptive diversity is weakened. Supplemental Material: The e-companion is available at https://doi.org/10.1287/orsc.2022.1595. Collapse

Topics: research and development organizational productivity accounting corporate governance database system

Methods: statistical hypothesis test theory development qualitative interview descriptive statistic ordinary least square

Digital Social Enterprise for Sustainable Development: Insights from the Case Study in Nepal

2023 | HICSS | Citations: 0

Authors: Karki, Yashoda

Abstract: It is generally agreed that digital social enterprises (DSE) through the digital ... Expand

Abstract: It is generally agreed that digital social enterprises (DSE) through the digitalization process can contribute to sustainable development. However, there are a few theoretical and empirical studies in this research stream. To address this knowledge gap, we conducted a qualitative interpretive case study in Nepal. Applying the theory of affordances as an analytical tool, we identified five digital affordances: transactability, communicability, accessibility, manageability, and digitizability. By actualizing these affordances, DSEs can contribute to access to market and finance, social engagement, waste management, and digitized information. We also identified various challenges such as lack of awareness about digital affordances and capabilities to actualize those affordances, lack of digital culture, and poor mapping system that can inhibit the actualization of the affordances and showed the facilitating conditions that can address these challenges. Finally, we suggest future research avenues. Collapse

Topics: affordance user experience usability research and development mobile phone

Methods: qualitative interview case study qualitative content analysis design artifact

Theories: theory of affordance