Fluid Socio-Technical (Trans)formation of an AI system

2022 | HICSS | Citations: 0

Authors: Ruissalo, Joona; Penttinen, Esko; Asatiani, Aleksandre

Abstract: The paper applies a flow-oriented perspective to examine how temporal conditioni ... Expand

Abstract: The paper applies a flow-oriented perspective to examine how temporal conditioning of the flows of people and digital technologies dynamically shape socio-technical formation and the transformation process of an AI (artificial intelligence) system. Drawing on an in-depth case study of a financial accounting services company that was developing and deploying an AI system in its work process enabled forming a flow-based genealogical account of the fluid process of socio-technical (trans)formation. This allows to explore how delays to AI system deployment can arise from impediments to the dynamics of creation, sensing, and undergoing of possibilities for action wherein the flows of practices and actions involved cannot reach favorable conditions to form correspondence along the (trans)formative system-development path. Collapse

Topics: artificial intelligence innovation management accounting IT project systems development

Methods: qualitative interview company material field study case study personal interview

Theories: information systems theory

The Role of Sunk Costs in Digitalization – Empirical Evidence from Accounting and Finance

2022 | Americas Conference on Information Systems | Citations: 0

Authors: Ulrich, Patrick; Rieg, Robert

Abstract: IT investments are researched in theory and practice from different theoretical ... Expand

Abstract: IT investments are researched in theory and practice from different theoretical perspectives. In accounting and finance, corporate practice in particular shows that large IT investments are either not made or are abandoned during the investment and implementation process. In our view, the economic role of sunk costs has not been given sufficient attention in the literature to date. From a theoretical point of view, the objective or subjective assumption of sunk costs could be a barrier against the adoption of new digital technologies. This paper can partly support this thesis on the basis of empirical data. Collapse

Topics: accounting management accounting analytical information system financial accounting IT investment

Methods: survey statistical hypothesis test F-test data transformation multiple linear regression

Technology frames, Accountants and ERP systems use

2019 | Americas Conference on Information Systems | Citations: 0

Authors: Seethamraju, Ravi; Coyte, Rodney

Abstract: Drawing on technological frame of reference as the theoretical basis, this stud ... Expand

Abstract: Drawing on technological frame of reference as the theoretical basis, this study investigated the limited use of ERP systems' functionality and analyzed the incongruence between senior managers and day-to-day users. While the senior management believed in the strategic significance of ERP systems and concerned about the high-level benefits such as single truth of information and standardization, users perceived it from the perspective of dynamic expertise requirements and delivery of outcomes. The perceptions of users were rooted in their professional identity as accountants, and 'excel' as a transferable skill rather than ERP skills. With management's low priority for management accounting functionality, users perceived it as a resource for sourcing transactional data. The political processes that ensured priority to financial accounting processes because of the risk and compliance requirements, have also alienated the users working in the reporting and decision support space and played significant role in shaping their interpretations and knowledge. Collapse

Topics: enterprise resource planning management accounting information system use financial accounting systems implementation

Methods: qualitative interview case study cross sectional research field study

Theories: technological frames of reference

ERP Knowledge: Enhancing Program Growth for Workforce Impact

2018 | HICSS | Citations: 0

Authors: Freeze, Ronald D; Bristow, Susan E

Abstract: Enterprise Resource Planning (ERP) systems foundationally enable organizations t ... Expand

Abstract: Enterprise Resource Planning (ERP) systems foundationally enable organizations to perform day-today operations in an integrated, efficient, and compliant manner. More and more organizations are implementing or have implemented ERP systems. ERP systems are robust, but do come with complexity and a significant learning curve for the entire organization. The need for new workforce talent that understands and knows how to use an ERP system is prevalent. To aid in developing the workforce talent, a southern university has developed an in-depth ERP program. To measure the knowledge of the upcoming workforce, this study initiates a longitudinal analysis that focuses on the ERP program’s knowledge map development. Business knowledge and business knowledge gaps of ERP concepts are the goal of the study with the intent to improve the pace of the knowledge map development. The initial study findings showed that the knowledge map is refined with course/program progression. Collapse

Topics: enterprise resource planning financial accounting procurement management business process management Tableau software

Methods: survey longitudinal data analysis exploratory data analysis descriptive statistic longitudinal research

Zero-Quartile Benchmarking – A Forward-Looking Prioritization of Digital Technologies for a Company’s Transformation

2018 | International Conference on Information Systems | Citations: 0

Authors: Mayer, Joerg H; Razaqi, Tareq; Esswein, Markus

Abstract: Benchmarking is a continuous process of identifying highest standards for produc ... Expand

Abstract: Benchmarking is a continuous process of identifying highest standards for products, services, and processes. Best practices from top performing companies define a “first quartile” which acts as the target state. However, such a kind of benchmarking is backward-looking. If digital is disruptive, it distorts the philosophy of benchmarking in its very essence. Based on a literature review and applying the Rasch algorithm to data from a manager-working-group survey, we lay out a new – forward-looking – benchmarking method with a zero quartile in focus. Taking Finance 2025 as our example, we propose eight design guidelines and four imperatives covering the order-to-cash, procure-to-pay, record-to-report, and enterprise performance management processes to accelerate a company’s transformation by leveraging digital technologies. Collapse

Topics: peer-to-peer model accounting robotic enterprise resource planning management accounting

Methods: design guideline survey literature study computational algorithm qualitative interview

Agent based modelling as a decision support system for shadow accounting

2017 | Decision Support Systems | Citations: 2

Authors: Chesney, Thomas; Gold, Stefan; Trautrims, Alexander

Abstract: We propose the use of agent based modelling to create a shadow account, that is, ... Expand

Abstract: We propose the use of agent based modelling to create a shadow account, that is, a secondary account of a business which is used to audit or verify the primary account. Such a model could be used to test the claims of industries and businesses. For example, the model could determine whether a business is generating enough funds to pay minimum wage. Parameters in the model can be set by observation or a range of values can be tested to determine points at which enough revenue could be generated. We illustrate the potential of agent based modelling as a tool for shadow accounting with a case study of a car wash business. Collapse

Topics: accounting decision support system financial accounting economic surplus IS economics

Methods: agent based simulation case study

Theories: lemon market theory cognitive dissonance theory

Conceptual Structure of Fraud Research and Its Dynamics

2017 | Americas Conference on Information Systems | Citations: 0

Authors: Gantman, Sonia; Zinoviev, Dmitry

Abstract: The concept of fraud, its antecedents and outcomes as well as its detection and ... Expand

Abstract: The concept of fraud, its antecedents and outcomes as well as its detection and prevention, have been discussed by both academics and practitioners for decades. The scope and complexity of the concept of fraud attracts scholars from diverse disciplines. Collapse

Topics: accounting semantic network financial accounting criminality fraud detection

Methods: network analysis literature sample cluster analysis WordNet

Leveraging XBRL Calculation Linkbases to Overcome Semantic Heterogeneity across XBRL Fillings: The Multi-Ontology Multi-Concept Matrix (M3)

2015 | International Conference on Information Systems | Citations: 0

Authors: Etudo, Ugochukwu; Yoon, Victoria

Abstract: In 2008, the US Securities and Exchange Commission (SEC) mandated that large acc ... Expand

Abstract: In 2008, the US Securities and Exchange Commission (SEC) mandated that large accelerated filers issue financial statements in eXtensible Business Reporting Language (XBRL). One purported benefit of issuing financial statements in a machine readable language is the facilitation of automated inter firm comparisons. However, XBRL, an XML-based language, is extensible by each individual filer. This extensibility compromises the ability of an automated agent to make meaningful comparisons between firms on any given metric or financial concept by introducing semantic heterogeneity across filings. In this paper we make an account of the development of an automated method for the generation of ontologies for XBRL calculation linkbases. In addition, we demonstrate a novel method for resolving semantic heterogeneity which leverages the expressivity of XBRL calculation linkbases. Our major premise is that the meaning of a given financial concept is captured by its relative position in a calculation hierarchy. The representation of calculation linkbases using an ontology language thus becomes the basis of our efforts towards the resolution of semantic heterogeneity across XBRL filings in the US jurisdiction. Collapse

Topics: electronic data interchange knowledge representation application programming interface extensible markup language database system

Methods: ontological modelling computational algorithm literature study SEC EDGAR design artifact

Linking Report Individualization and Report Standardization: A Configurational Perspective

2015 | European Conference On Information Systems | Citations: 5

Authors: Kretzer, Martin

Abstract: Many organizations are facing the challenge that employees supplement their stan ... Expand

Abstract: Many organizations are facing the challenge that employees supplement their standardized Accounting Information Systems (AIS) with individually tinkered spreadsheets or other types of workaround systems. While such supplements provide employees with the flexibility to adjust the AIS to their individual preferences and to respond quickly to new opportunities, these supplements also cause adverse effects such as data redundancy, limited report reuse, loss of economic scale effects, and loss of compliance with regulatory and supervisory reporting requirements. Collapse

Topics: affordance information system use usability user experience user requirement

Methods: business process modeling data modeling qualitative interview case study design artifact

Theories: theory of affordance

LEVERAGING IN-MEMORY TECHNOLOGY TO IMPROVE THE ACCEPTANCE OF MSS - A MANAGERS´ PERSPECTIVE

2014 | European Conference On Information Systems | Citations: 0

Authors: Mayer, Jörg Hans; Esswein, Markus; Göken, Matthias; Quick, Reiner

Abstract: Management support systems (MSS) help managers to perform their jobs more effic ... Expand

Abstract: Management support systems (MSS) help managers to perform their jobs more efficiently. With in-memory technology, a new IT enabler promises to support managers by benefits ranging from reducing time for MSS data entry and analysis to completing even new topics of analysis. Hence, the present situation is favorable for an MSS redesign applying in-memory apps. Such apps are fieldtested and ready-to-use, but from a business perspective they lack "impact." Based on findings from a literature review and results from a workshop with an expert focus group validated with one-on-one manager interviews, we propose four initial use situations in which in-memory apps contribute to greater MSS acceptance: (1) In-memory apps should accelerate the MSS response time for both check status and receive an alert. In doing so, they should focus on information from management accounting.(2) By delivering information more timely, in-memory apps should contribute to MSS standard reports and financial closing. (3) In-memory apps should accelerate MSS response time for both ad-hoc analysis and drill-down/drill-through analysis. (4) Leveraging in-memory apps, MSS ad-hoc analysis and drill down/drill-through analysis should become more flexible. Collapse

Topics: mobile application perceived usefulness management accounting financial accounting systems design

Methods: focus group literature study survey qualitative interview design science

Theories: technology acceptance model