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Institutional pressures and RegTech challenges for banking: The case of money laundering and terrorist financing in Lebanon
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2023 | Journal of Information Technology | Citations: 0
Authors: Bakhos Douaihy, Houanyda; Rowe, Frantz

Abstract: As banks face heightened levels of regulatory challenges, many of them, especial ... Expand

Abstract: As banks face heightened levels of regulatory challenges, many of them, especially those in developing countries, are struggling to maintain their reputations. This paper addresses the following questions: How do commercial banks in developing countries like Lebanon respond to institutional pressures for compliance concerning anti-money laundering (AML) and counter-financing of terrorism (CFT)? How do Regulatory Technology (RegTech) solutions contribute to solving their compliance problems in this domain and why may the potential of RegTech be limited in the Lebanese context? To answer these questions, we conducted a field study among Lebanese commercial banks and their vendors. Based on thematic analysis, findings reveal the importance of technology for enhancing compliance of Lebanese banks with international regulations, especially US ones, thereby avoiding sanctions. Thus, the adoption of RegTech is mainly due to coercive pressures, whereas the choice of RegTech solutions is highly dependent on mimetic and normative forces, and happens later. Results also show that manual processes are insufficient for compliance due to the huge number of regulations and transactions. Hence, RegTech for AML/CFT is notably adopted for the efficient screening of clients and monitoring of their transactions. These solutions enhance decision-making processes for compliance teams, which become effective when the banks ensure an adequate interaction between employees and the new technologies. However, RegTech presents several additional challenges that have to be overcome for effective compliance such as finding the right vendors and ensuring data quality. Moreover, the geopolitical context in developing countries like Lebanon limits the potential of RegTech for AML/CFT. Collapse

Semantic filters: institutional theory

Topics: decision making terrorist incident criminality IS discipline electronic finance

Methods: qualitative interview field study qualitative content analysis literature study theoretical contribution

Theories: institutional theory technology acceptance theory
Value Implications of Sourcing Electronic Health Records: The Role of Physician Practice Integration
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2023 | Information Systems Research | Citations: 0
Authors: Bardhan, Indranil R.; Bao, Chenzhang; Ayabakan, Sezgin

Abstract: Should hospitals source electronic health records (EHR) systems from a single ve ... Expand

Abstract: Should hospitals source electronic health records (EHR) systems from a single vendor or multiple vendors to deliver high-value care? We study hospitals’ EHR sourcing strategies based on their degree of integration with physician practices and its impact on the value of healthcare delivered. We propose a novel framework to define healthcare value as the extent to which a hospital effectively expends clinical resources to deliver services that improve patient outcomes. Drawing on modular systems and transaction cost economics theories, we propose a moderated-mediation model that explores the pathways through which EHR sourcing strategies can create value in healthcare. We test our research hypotheses on a large, longitudinal sample of U.S. hospitals and observe that hospitals with EHR configurations closer to single sourcing strategies exhibit greater health information sharing compared with hospitals with multisourced EHR systems. Furthermore, we find that hospital-physician practice integration moderates the impact of single sourcing on health information sharing, which in turn, improves value. Specifically, tighter integration between hospitals and physician practices can create greater value if it is aligned with hospitals’ EHR sourcing strategies. As the healthcare industry moves toward value-based payment reform, our findings provide a useful roadmap to practitioners and policy makers to improve the performance of hospitals and healthcare providers. History: Rajiv Kohli, Senior Editor; Sunil Wattal, Associate Editor. Funding: I.R. Bardhan thanks the Foster Parker Centennial Professorship and the Dean’s Research Excellence Grant at the McCombs School of Business at UT Austin for generous financial support. C. Bao thanks the Spears Fellowship at Oklahoma State University for financial support. Supplemental Material: The online appendix is available at https://doi.org/10.1287/isre.2022.1183. Collapse

Semantic filters: institutional theory

Topics: information exchange healthcare data health information system accounting database system

Methods: longitudinal research survey robustness check econometric modeling design artifact

Theories: transaction cost economics general systems theory institutional theory
Caught in an Expectations Trap: Risks of Giving Securities Analysts What They Expect
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2023 | Organization Science | Citations: 0
Authors: Bascle, Guilhem; Jung, Jiwook

Abstract: Although recent research shows that there is mounting pressure on firms to achie ... Expand

Abstract: Although recent research shows that there is mounting pressure on firms to achieve earnings expectations of securities analysts, firms are far from being passive conformers; many firms proactively manage such pressure, particularly with earnings management tools. Yet why does the pressure to meet analyst expectations persist despite firms’ efforts to reduce it? To address the question, we develop an intertemporal model of the mutually reinforcing relationships between analyst expectations and firms’ strategic response, combining the behavioral theory of the firm and the concept of expectations trap. We argue that firms’ efforts to meet analyst expectations strengthen their salience as a predominant performance benchmark and, in doing so, ironically put them under greater pressure from analysts in three sequentially related steps—escalating future earnings expectations, imposing more severe penalties for failure to meet heightened expectations, and generating compensatory action for missed expectations. Our analysis, using data on more than 700 of the largest listed U.S. firms between 1986 and 2015, supports our arguments. Our study expands the scope of the behavioral theory of the firm, by demonstrating the increasing importance of performance feedback based on analyst expectations. Our study also contributes to the research on earnings pressure, by illuminating why the pressure persists despite firms’ efforts to reduce or evade it, and finally to the literature on strategic management of external expectations, by elaborating its unintended, long-term consequences. Supplemental Material: The e-companion is available at https://doi.org/10.1287/orsc.2021.1569. Collapse

Semantic filters: institutional theory

Topics: strategic management organizational productivity Generally Accepted Accounting Principles IS downsizing accounting

Methods: longitudinal research statistical hypothesis test Compustat descriptive statistic robustness check

Theories: behavioral theory of the firm institutional theory
Digital Transformation: From Traditional IS Theories to Emerging Assemblage

2023 | Americas Conference on Information Systems | Citations: 0
Authors: Aryal, arun; AMRANI, REDOUANE EL; Wu, Crystal

Abstract: Digital transformation (DT) is a complex and dynamic phenomenon that requires a ... Expand

Abstract: Digital transformation (DT) is a complex and dynamic phenomenon that requires a significant shift in organizational culture and mindset, necessitating new theoretical perspectives to understand the interactions between technology and people. This article conducts a critical literature review of the extant literature on DT, contrasting traditional Information Systems (IS) theories with assemblage theory. Assemblage theory provides a dynamic framework to analyze the various components of DT and their interactions, acknowledging the significance of power dynamics and politics in shaping the direction and outcomes of DT initiatives. This paper provides different theoretical perspectives in digital transformation literature by analyzing 70 articles published in premier IS journals. This article is helpful for scholars and practitioners interested in understanding the complexities of DT through assemblage theory perspectives. Collapse

Semantic filters: institutional theory

Topics: digital transformation database system diffusion of innovation innovation management

Methods: literature study literature sample qualitative coding cross sectional research theory development

Theories: information systems theory institutional theory dynamic capabilities theory diffusion of innovations theory knowledge management theory
The regulation of and through information technology: Towards a conceptual ontology for IS research
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2023 | Journal of Information Technology | Citations: 0
Authors: Butler, Tom; Gozman, Daniel; Lyytinen, Kalle

Abstract: This special issue addresses a largely neglected area of Information Systems (IS ... Expand

Abstract: This special issue addresses a largely neglected area of Information Systems (IS) research – the regulation of and through Information Technology (IT). As with other human technologies, IT artefacts present risks and can harm individuals, groups, organisations, economies, and society: However, this remains a largely unexplored topic in IS research. Nevertheless, regulators, social commentators, the media, and the public have voiced their concerns about such risks, particularly those related to artificial intelligence (AI), cybersecurity, privacy, digital assets (e.g. cryptocurrencies), and the market dominance of digital platforms. Accordingly, regulations have been instituted or proposed to regulate IT artefacts in and across several business sectors. Additionally, in response to the informational challenges posed by a complex web of laws and regulations, regulators and business organisations have implemented IT artefacts to transform regulatory and supervisory processes or to enhance organisational risk management and compliance reporting capabilities. This special issue addresses the research challenges related to emergent issues surrounding the regulation of and through IT. In this editorial, we take stock of where the field currently stands. We advance a conceptual ontology of IT regulation to guide future research by specifying several taken-for-granted core concepts. By rendering the concepts, categories, and their relationships explicit, the model and its related research questions provide a firm foundation to generate a cumulative body of research on the regulation of and through IT. Collapse

Semantic filters: institutional theory

Topics: digital platform information technology infrastructure knowledge representation big data innovation management

Methods: design artifact ontological modelling qualitative content analysis theory development literature study

Theories: institutional theory theory of affordance general systems theory
Navigating the Paradox of IT Novelty and Strategic Conformity: The Moderating Role of Industry Dynamism

2023 | International Conference on Information Systems | Citations: 0
Authors: Chaturvedi, Devina; Kathuria, Abhishek; Andrade, Mariana; Saldanha, Terence

Abstract: Although achieving strategic distinctiveness is critical for firms in dynamic i ... Expand

Abstract: Although achieving strategic distinctiveness is critical for firms in dynamic industries, where the competitive landscape and market conditions frequently change, there is a paucity of research on the impact of information technology (IT) on a firm's strategic conformity (or distinctiveness). Motivated by the importance of strategic conformity and emergence of novel technologies, we draw on institutional theory and hypothesize that IT Novelty positively impacts strategic conformity. Second, drawing on resource-based view, we hypothesize that market dynamism and competitive dynamism negatively moderate the effect of IT Novelty on strategic conformity. Third, we hypothesize that the moderating impact is stronger for market dynamism than competitive dynamism. We find support for our hypotheses using a fifteen-year dataset from over 300 U.S. manufacturing firms. Our study contributes to theory and managerial practice by combining institutional and resource-based view perspectives to examine how IT Novelty shapes a firm's strategic conformity, particularly in dynamic industry conditions. Collapse

Semantic filters: institutional theory

Topics: database system decision making artificial intelligence internet of things mobile system

Methods: longitudinal research autocorrelation analysis hierarchical linear modeling robustness check regression analysis method

Theories: resource based view of the firm institutional theory
Understanding Blockchain Adoption from an Institutional Theory perspective

2023 | Americas Conference on Information Systems | Citations: 0
Authors: Chhina, Shipra; Chadhar, Mehmood; Firmin, Sally; Tatnall, Arthur

Abstract: Literature suggests various perspectives of the role of blockchain technology ( ... Expand

Abstract: Literature suggests various perspectives of the role of blockchain technology (BCT) in organizations, such as, techno-centric, humancentric, and technology institutionalization. This paper aims to look the adoption of blockchain, through the lens of institutionalization perspective based on the Institutional Theory. The literature argues that institutional theory pressures are only sufficient for innovation if it is seen as a solution where imitation can be followed. However, if there is no consensus on innovation adoption, it becomes difficult to understand the organizational economic and technical needs. Therefore, it is important to understand institutionalization of novel technologies like blockchain, which have yet to have enough examples to follow. The study proposes a framework based on data gathered via semi-structured interviews of blockchain experts using the Delphi method. The framework extends the institutional theory by introducing a technological pressure along with its three conventional pressures. Collapse

Semantic filters: institutional theory

Topics: blockchain technology adoption innovation management supply chain management decision making

Methods: qualitative interview literature study personal interview delphi study qualitative content analysis

Theories: institutional theory theory of everything
How social media disrupts institutions: Exploring the intersection of online disinformation, digital materiality and field-level change
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2023 | Information and Organization | Citations: 0
Authors: Davis, Daniel J.; Beck, Tammy E.

Abstract: The diffusion of disinformation via social media has become a pressing societal ... Expand

Abstract: The diffusion of disinformation via social media has become a pressing societal concern for business leaders and policy makers. In recent years, online disinformation has been implicated as a source of field-level institutional change across a variety of societal contexts. To better un derstand how online disinformation changes institutional issue fields, we explore how digital materiality affords users opportunities to create and propagate disinformation. We introduce and define three social media material features: modular content, content flow, and manifold network structures. From these digital materiality elements, we articulate three disinformation affordan ces: crafting, amplifying, and partitioning. We rely on several vignettes – far-right political conspiracy group, QAnon, anti-vaccination (i.e., anti-Vaxxers), and flat Earth beliefs – to illustrate how social media users exploit digital materiality and enact disinformation affordances. Our theoretical development also contributes to our understanding of how online disinformation disrupts institutional issue fields. In particular, we highlight several potential changes to insti tutional issue fields regarding power centralization, subfield structures, and institutional infra structure. We conclude by offering recommendations for future research and social media policy. Collapse

Semantic filters: institutional theory

Topics: disinformation social media affordance misinformation user experience

Methods: theory development survey mixed method triangulation

Theories: theory of affordance institutional theory
Artificial intelligence for decision-making and the future of work
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2023 | International Journal of Information Management | Citations: 0
Authors: Dennehy, Denis; Griva, Anastasia; Pouloudi, Nancy; Mäntymäki, Matti; Pappas, Ilias

Abstract: ... Expand

Abstract: Collapse

Semantic filters: institutional theory

Topics: artificial intelligence human computer interaction human in the loop data governance data quality

Methods: chatbot case study theory development analytic hierarchy process trade-off analysis method

Theories: institutional theory
Blockchain technology and gender equality: A systematic literature review
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2023 | International Journal of Information Management | Citations: 0
Authors: Di Vaio, Assunta; Hassan, Rohail; Palladino, Rosa

Abstract: This study examines the literary corpus on the role and potential of blockchain ... Expand

Abstract: This study examines the literary corpus on the role and potential of blockchain technology in promoting gender equality through the lens of new technology-oriented corporate governance models. It investigates if and how corporate governance models can include blockchain technology to add value to gender equality and inclusion processes, in line with Sustainable Development Goal (SDG) 5. A bibliometric analysis of a database—containing 127 articles, 4 United Nations reports, 3 European institutions’ reports, 1 International Labour Office report, 1 World Economic Forum report, and 4 industry reports useful to our analysis—was conducted from 1990 to 2021, to provide a map of the knowledge generated and circulated by the literature. This study offers insights into publication activities, essential topics, citation trends, and the status of collaborations between contributors to previous research and aggregated contributions to the area of blockchain technology studies. Furthermore, the study offers a retrospective analysis of the content published in the blockchain technology field. The findings indicate that field research has focussed primarily on blockchain’s economic and financial attributes but not on social potential. This study emphasises the implementation of blockchain technology to manage gender equality and inclusion processes by orienting corporate governance models towards social and sustainable values. Collapse

Semantic filters: institutional theory

Topics: blockchain database system information system use corporate governance business process management

Methods: bibliometric analysis literature sample qualitative content analysis VOSviewer literature study

Theories: institutional theory

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Found 572 articles

Institutional pressures and RegTech challenges for banking: The case of money laundering and terrorist financing in Lebanon

Value Implications of Sourcing Electronic Health Records: The Role of Physician Practice Integration

Caught in an Expectations Trap: Risks of Giving Securities Analysts What They Expect

Digital Transformation: From Traditional IS Theories to Emerging Assemblage

The regulation of and through information technology: Towards a conceptual ontology for IS research

Navigating the Paradox of IT Novelty and Strategic Conformity: The Moderating Role of Industry Dynamism

Understanding Blockchain Adoption from an Institutional Theory perspective

How social media disrupts institutions: Exploring the intersection of online disinformation, digital materiality and field-level change

Artificial intelligence for decision-making and the future of work

Blockchain technology and gender equality: A systematic literature review