Accounting, Management and Information Technologies最新文献_第10页

Incorporating complementary ratios in the analysis of financial statements 在财务报表分析中纳入补充比率

Accounting, Management and Information Technologies Pub Date : 1994-07-01 DOI: 10.1016/0959-8022(94)90002-7

Duarte Trigueiros

引用次数: 17

The nature and impact of information relevance and expansivity 信息相关性和扩张性的本质和影响

Accounting, Management and Information Technologies Pub Date : 1994-07-01 DOI: 10.1016/0959-8022(94)90003-5

Betty Vandenbosch

引用次数: 4

Learning the language of the market: Information systems strategy formation in a UK district health authority 学习市场语言:英国地区卫生当局的信息系统战略形成

Accounting, Management and Information Technologies Pub Date : 1994-07-01 DOI: 10.1016/0959-8022(94)90001-9

Matthew R. Jones

{"title":"Learning the language of the market: Information systems strategy formation in a UK district health authority","authors":"Matthew R. Jones","doi":"10.1016/0959-8022(94)90001-9","DOIUrl":"10.1016/0959-8022(94)90001-9","url":null,"abstract":"<div><p>In this paper we seek to show that the process of strategy formation may be viewed at four different “levels,” that of strategic resources, of the strategy process, of the discourse of strategy and of broader social discourses. The mainstream strategy literature addressed only the first of these. Processual approaches to strategy research extend the analysis to consider the second level, but have recently been criticized as neglecting the role of strategy as a form of social discourse. Explanations at the third level address the specific power effects of this discourse and its role in constituting the subjectivity of strategic actors and the problems to which it is applied. We also suggest, however, that strategic discourse may itself be considered a part of the broader social discourses of entrepreneurialism and managerialism. A case study of information systems strategy formation in the UK National Health Service is used to illustrate this argument and to show that the strategy process may be seen as involving learning in terms of each of the perspectives.</p></div>","PeriodicalId":100011,"journal":{"name":"Accounting, Management and Information Technologies","volume":"4 3","pages":"Pages 119-147"},"PeriodicalIF":0.0,"publicationDate":"1994-07-01","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"https://sci-hub-pdf.com/10.1016/0959-8022(94)90001-9","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"74309681","PeriodicalName":null,"FirstCategoryId":null,"ListUrlMain":null,"RegionNum":0,"RegionCategory":"","ArticlePicture":[],"TitleCN":null,"AbstractTextCN":null,"PMCID":"","EPubDate":null,"PubModel":null,"JCR":null,"JCRName":null,"Score":null,"Total":0}

引用次数: 12

Editor's note 编者按

Accounting, Management and Information Technologies Pub Date : 1994-04-01 DOI: 10.1016/0959-8022(94)90004-3

Richard J. Boland Jr. (Editor-in-Chief)

引用次数: 0

Formative contexts and information technology: Understanding the dynamics of innovation in organizations 形成环境和信息技术:了解组织创新的动态

Accounting, Management and Information Technologies Pub Date : 1994-04-01 DOI: 10.1016/0959-8022(94)90005-1

Claudio U. Ciborra, Giovan Francesco Lanzara

{"title":"Formative contexts and information technology: Understanding the dynamics of innovation in organizations","authors":"Claudio U. Ciborra, Giovan Francesco Lanzara","doi":"10.1016/0959-8022(94)90005-1","DOIUrl":"10.1016/0959-8022(94)90005-1","url":null,"abstract":"<div><p>Most accounts of computer-based innovation in organizational settings assume a naive picture of organizational change, overlooking events, features, and behaviors that, though unexpected and puzzling, may be the sources of inventions, new knowledge, new organizational routines and arrangements. The ambivalent, untidy, and often unpredictable character of IT-based innovation and change is hardly captured, even by more recent theoretical approaches that have nevertheless provided a deeper understanding of the complex interaction between technology and organizations. Based on field observations of the failures and successes during a major systems development effort in a large European computer manufacturer, we tell a different story: We submit that failures at innovation, surprises, and a whole range of related phenomena can be accounted for by introducing the notion of <em>formative context</em>, that is, the set of institutional arrangements and cognitive imageries that inform the actors' practical and reasoning routines in organizations. Limited capability to inquire into formative contexts is responsible for the actors' limited learning, irrespective of their strategies, interests, espoused theories, and methods. Still, we suggest, plenty of opportunities for innovation lie in the open, pasted-up nature of formative contexts and a new vision of design based on “context-making” interventions can bring them to light.</p></div>","PeriodicalId":100011,"journal":{"name":"Accounting, Management and Information Technologies","volume":"4 2","pages":"Pages 61-86"},"PeriodicalIF":0.0,"publicationDate":"1994-04-01","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"https://sci-hub-pdf.com/10.1016/0959-8022(94)90005-1","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"84853230","PeriodicalName":null,"FirstCategoryId":null,"ListUrlMain":null,"RegionNum":0,"RegionCategory":"","ArticlePicture":[],"TitleCN":null,"AbstractTextCN":null,"PMCID":"","EPubDate":null,"PubModel":null,"JCR":null,"JCRName":null,"Score":null,"Total":0}

引用次数: 281

Review essay 评论文章

Accounting, Management and Information Technologies Pub Date : 1994-04-01 DOI: 10.1016/0959-8022(94)90007-8

Ciaran Murphy, Ted O'Leary

引用次数: 1

Can executive information systems reinforce biases? 行政信息系统会强化偏见吗?

Accounting, Management and Information Technologies Pub Date : 1994-04-01 DOI: 10.1016/0959-8022(94)90006-X

Arun Rai, Charles Stubbart, David Paper

引用次数: 12

An examination of the factors contributing to microcomputer technology acceptance 对有助于接受微型计算机技术的因素的审查

Accounting, Management and Information Technologies Pub Date : 1994-01-01 DOI: 10.1016/0959-8022(94)90023-X

Magid Igbaria

{"title":"An examination of the factors contributing to microcomputer technology acceptance","authors":"Magid Igbaria","doi":"10.1016/0959-8022(94)90023-X","DOIUrl":"10.1016/0959-8022(94)90023-X","url":null,"abstract":"<div><p>This paper examines the factors that explain variations in microcomputer acceptance. Results of this study identify two main factors contributing to microcomputer acceptance: behavioral beliefs and normative beliefs. We found that individuals use microcomputers if they believe that (a) using the system will increase their performance and productivity, and (b) if they feel social pressure to use microcomputers, mainly pressure from individuals or groups with whom they are motivated to comply think they should use them. We also found that perceived usefulness and computer anxiety had strong direct effects on attitudes and that both computer anxiety and perceived usefulness mediated the effects of the external factors (computer skills and organizational support) on microcomputer usage. Subjective norms also had a direct effect on microcomputer usage and mediated the effect of normative beleifs on microcomputer usage. Finally, results also show that organizational usage (peer usage, management usage, and subordinate usage) and organizational support (management and information center support) had direct effects on normative beliefs. Implications for practitioners and researchers are offered on user acceptance of microcomputer technology. We also provided some design and implementation guidelines that foster computer technology acceptance.</p></div>","PeriodicalId":100011,"journal":{"name":"Accounting, Management and Information Technologies","volume":"4 4","pages":"Pages 205-224"},"PeriodicalIF":0.0,"publicationDate":"1994-01-01","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"https://sci-hub-pdf.com/10.1016/0959-8022(94)90023-X","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"82760896","PeriodicalName":null,"FirstCategoryId":null,"ListUrlMain":null,"RegionNum":0,"RegionCategory":"","ArticlePicture":[],"TitleCN":null,"AbstractTextCN":null,"PMCID":"","EPubDate":null,"PubModel":null,"JCR":null,"JCRName":null,"Score":null,"Total":0}

引用次数: 130

Author index to volume 4, 1994 1994年第4卷的作者索引

Accounting, Management and Information Technologies Pub Date : 1994-01-01 DOI: 10.1016/0959-8022(94)90026-4

引用次数: 0

Cultural analysis of the organizational consequences of information technology 信息技术对组织后果的文化分析

Accounting, Management and Information Technologies Pub Date : 1994-01-01 DOI: 10.1016/0959-8022(94)90011-6

Daniel Robey, Ana Azevedo

{"title":"Cultural analysis of the organizational consequences of information technology","authors":"Daniel Robey, Ana Azevedo","doi":"10.1016/0959-8022(94)90011-6","DOIUrl":"10.1016/0959-8022(94)90011-6","url":null,"abstract":"<div><p>For over 30 years, the literature on organizations has carried accounts of the potential for information technology to transform organizational structures and processes. Despite this enduring interest in the relationship between information technology and organizations, the variety of actual consequences for organizations has not been satisfactorily explained. In this paper, we propose the use of cultural analysis to understand the organizational consequences of information technology. Analyses that use the construct of culture meet two important requisites for understanding and resolving the contradictory empirical findings. First, cultural analysis emphasizes the importance of socially constructed meanings and their relationship to information technology's material properties. From this perspective, technology's social consequences are largely indeterminate because of the variety of meanings that technology can assume. Cultural analysis thus removes the temptation to consider information technology as an autonomous determinant of organizational form and process. Second, cultural analysis can address information technology's role in both the persistence and the transformation of organizations. Information technology can help preserve institutionalized practices in an organization, and it can operate as a catalyst for change. Because cultural analysis encompasses these opposing organizational processes, it helps to explain the diversity of outcomes experienced after information technology is implemented.</p></div>","PeriodicalId":100011,"journal":{"name":"Accounting, Management and Information Technologies","volume":"4 1","pages":"Pages 23-37"},"PeriodicalIF":0.0,"publicationDate":"1994-01-01","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"https://sci-hub-pdf.com/10.1016/0959-8022(94)90011-6","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"82083215","PeriodicalName":null,"FirstCategoryId":null,"ListUrlMain":null,"RegionNum":0,"RegionCategory":"","ArticlePicture":[],"TitleCN":null,"AbstractTextCN":null,"PMCID":"","EPubDate":null,"PubModel":null,"JCR":null,"JCRName":null,"Score":null,"Total":0}

引用次数: 160