{"title":"Author index to volume 5, 1995","authors":"","doi":"10.1016/0959-8022(95)90024-1","DOIUrl":"https://doi.org/10.1016/0959-8022(95)90024-1","url":null,"abstract":"","PeriodicalId":100011,"journal":{"name":"Accounting, Management and Information Technologies","volume":"5 3","pages":"Page 313"},"PeriodicalIF":0.0,"publicationDate":"1995-07-01","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"https://sci-hub-pdf.com/10.1016/0959-8022(95)90024-1","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"137008740","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}
{"title":"Interpreting information technology sourcing decisions from a transaction cost perspective: Findings and critique","authors":"Mary C. Lacity, Leslie P. Willcocks","doi":"10.1016/0959-8022(96)00005-7","DOIUrl":"https://doi.org/10.1016/0959-8022(96)00005-7","url":null,"abstract":"<div><p>Since Kodak outsourced the majority of its information technology function, the information technology outsourcing market has grown to a $40 billion business. As more companies turn to outsourcing—most recently Xerox and British Aerospace—practitioners are gaining ample experience with both successes and failures. Several academics have proposed that transaction cost theory explains these experiences. We sought to assess the applicability of transaction cost theory to the information technology outsourcing context by analyzing 61 sourcing decisions and outcomes made in 40 U.S. and U.K. organizations. We analyzed over 1000 pages of transcripts generated from 145 interviews with case participants. Mapping participants' experiences to the transaction cost framework of efficient governance structures resulted in anomalies in 87.5% of the cases. We interpret these anomalies from two perspectives. First, transaction cost theory proponents could argue that transaction cost theory does explain the data by dismissing, explaining, or re-interpreting the “apparent” anomalies. Second, transaction cost theory opponents could argue that transaction cost theory does not explain the data by arguing that the theory's assumptions are violated in the context of information technology outsourcing. We believe this debate is important because adoption of theories from other disciplines, such as organizational economics, needs to be critically examined within our own discipline. As adopters of transaction cost theory, we found the language ambiguities and the unit of analysis as two major obstacles to operationalization of transaction cost theory in the context of information technology sourcing.</p></div>","PeriodicalId":100011,"journal":{"name":"Accounting, Management and Information Technologies","volume":"5 3","pages":"Pages 203-244"},"PeriodicalIF":0.0,"publicationDate":"1995-07-01","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"https://sci-hub-pdf.com/10.1016/0959-8022(96)00005-7","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"91635937","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}
R. Unland, S. Kirn, U. Wanka, G.M.P. O'Hare, S. Abbas
{"title":"AEGIS: Agent oriented organisations","authors":"R. Unland, S. Kirn, U. Wanka, G.M.P. O'Hare, S. Abbas","doi":"10.1016/0959-8022(95)00009-X","DOIUrl":"10.1016/0959-8022(95)00009-X","url":null,"abstract":"<div><p>Today's enterprises are faced with highly dynamic, sometimes even hostile environments. This paper discovers that the two most prominent organizational strategies addressing these challenges, namely that of widespread decentralization and of business process orientation, are inherently conflicting.</p><p>We argue that cooperative knowledge processing technology can contribute to dissolve this conflict. For this purpose, we introduce the reader into the field of Distributed Artificial Intelligence. On that basis we then develop the concept of Agent oriEnted orGanISations (AEGIS), in order to support the flexible modeling and management of business processes in decentralized organizational settings.</p><p>Applying to methods of Distributed Planning a set of process modeling and process interaction operators is defined. These operators also permit to automatically create and customize computerized configurations of business processes. The concepts are presented in the context of an application in private banking, namely that of a Credit Advisory System.</p></div>","PeriodicalId":100011,"journal":{"name":"Accounting, Management and Information Technologies","volume":"5 2","pages":"Pages 139-162"},"PeriodicalIF":0.0,"publicationDate":"1995-04-01","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"https://sci-hub-pdf.com/10.1016/0959-8022(95)00009-X","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"78976118","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}
James W. Denton, Lutfus Sayeed, Nichelle D. Perkins, Amy H. Moorman
{"title":"Neural networks to classify employees for tax purposes","authors":"James W. Denton, Lutfus Sayeed, Nichelle D. Perkins, Amy H. Moorman","doi":"10.1016/0959-8022(95)00008-W","DOIUrl":"10.1016/0959-8022(95)00008-W","url":null,"abstract":"<div><p>Neural network models are compared with logistic regression models to assess their ability to predict federal court judgments in cases classifying workers as employees or independent contractors for tax purposes. Such classification is highly dependent upon the subjective evaluation of certain determining factors. The neural network approach was found to provide a viable alternative for making this prediction. A second experiment compared the predictions of neural network and logistic regression models with those of human novices and experts. It was found that the neural network and logistic regression predictions were superior to those of both human novices and experts. Finally, simple linear regression models were compared with artificial neural network models as well as with human evaluators. The findings were similar to those of the first two experiments.</p></div>","PeriodicalId":100011,"journal":{"name":"Accounting, Management and Information Technologies","volume":"5 2","pages":"Pages 123-138"},"PeriodicalIF":0.0,"publicationDate":"1995-04-01","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"https://sci-hub-pdf.com/10.1016/0959-8022(95)00008-W","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"80978232","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}
{"title":"Chronigami: Folding and unfolding time","authors":"Donncha Kavanagh, Luis Araujo","doi":"10.1016/0959-8022(95)00010-7","DOIUrl":"10.1016/0959-8022(95)00010-7","url":null,"abstract":"<div><p>Time is a construct or variable that is fundamental to a variety of theories of organizational change and strategic planning, as well as numerous mid-range models such as the product life cycle. In virtually all of these models, time is assumed to be unproblematic, independent, “out there”, and unilinear; time follows its own arrow. In contrast, a long standing tradition of research in the social sciences points out that time is socially constructed and that in any society a repertoire of chronological codes is employed. This paper seeks to build on the constructivist understanding of time by presenting a multi-layered view of time and by attempting to illustrate the processes through which time is constructed. In doing so, it draws heavily on actor-network theory with its emphasis on the heterogeneous processes involved in the construction of nature and society. This use of actor-network theory is illustrated with field material from a longitudinal, ethnographic study of the dynamics of organizing in the context of a construction project associated with the replacement of a control system in a pharmaceutical plant. Five different and interrelated categories of time are introduced to account for the multiple chronological codes we detected in our field study. The chronigami metaphor—a fusion of the Greek word for time, “chronos” and the word for the Japanese art of paper-folding “origami”—is introduced to illustrate our understanding of the processes involved in the construction and deconstruction of different forms of time.</p></div>","PeriodicalId":100011,"journal":{"name":"Accounting, Management and Information Technologies","volume":"5 2","pages":"Pages 103-121"},"PeriodicalIF":0.0,"publicationDate":"1995-04-01","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"https://sci-hub-pdf.com/10.1016/0959-8022(95)00010-7","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"81772068","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}
{"title":"Information systems and organizational learning: The social epistemology of organizational knowledge systems","authors":"Brian T Pentland","doi":"10.1016/0959-8022(95)90011-X","DOIUrl":"10.1016/0959-8022(95)90011-X","url":null,"abstract":"<div><p>Current literature on organizational learning tends to be theoretically fragmented, drawing on analogies to individual learning theory or simply using organizational learning as an umbrella concept for many different kinds of organizational change or adaptation. This paper introduces a framework for the analysis of organizations as knowledge systems (Holzner & Marx, 1979) composed of a collection of knowledge processes: constructing, organizing, storing, distributing, and applying. The knowledge system framework draws heavily on the sociology of knowledge and emphasizes the social nature of each of these constitutive processes. The paper uses the framework to analyze the case of a small engineering consulting company that implemented a new information system to automate one of its core business activities: energy audits of commercial buildings. Traditional approaches to organizational learning have emphasized the ways in which information systems can lower the costs and increase capacity for search, storage, and retrieval of information. The knowledge system framework suggests a deeper level of influence, whereby information systems can also affect the objects of knowledge and the criteria for knowledge construction.</p></div>","PeriodicalId":100011,"journal":{"name":"Accounting, Management and Information Technologies","volume":"5 1","pages":"Pages 1-21"},"PeriodicalIF":0.0,"publicationDate":"1995-01-01","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"https://sci-hub-pdf.com/10.1016/0959-8022(95)90011-X","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"82471214","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}
{"title":"Increasing the interpretive flexibility of information systems through embedded application systems","authors":"Timo K. Käkölä","doi":"10.1016/0959-8022(95)90015-2","DOIUrl":"10.1016/0959-8022(95)90015-2","url":null,"abstract":"<div><p>The conceptual structure of most computer-based information systems reflects a dualism of technology. During the development phase, part of the work-domain related knowledge is formalized and encoded in the software, making it difficult for users to reflect upon and use this knowledge. This dualism deters the interpretive flexibility of information systems. In this paper, I propose the Embedded Systems Approach, a redesign of the conceptual structure of software systems that lets users acknowledge the constructed, dual nature of information systems. In this approach, applications are embedded in extended support systems that make the organization of work and the coordinating role of information systems explicit. It also helps users handle breakdowns. The resulting systems are called Embedded Application Systems. I describe the XTEND2 prototype to illustrate the approach and to inspire commercial implementations.</p></div>","PeriodicalId":100011,"journal":{"name":"Accounting, Management and Information Technologies","volume":"5 1","pages":"Pages 79-102"},"PeriodicalIF":0.0,"publicationDate":"1995-01-01","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"https://sci-hub-pdf.com/10.1016/0959-8022(95)90015-2","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"85209307","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}
Daniel Robey , Nicole A Wishart , Andres G Rodriguez-Diaz
{"title":"Merging the metaphors for organizational improvement: Business process reengineering as a component of organizational learning","authors":"Daniel Robey , Nicole A Wishart , Andres G Rodriguez-Diaz","doi":"10.1016/0959-8022(95)90012-8","DOIUrl":"10.1016/0959-8022(95)90012-8","url":null,"abstract":"<div><p>Business process reengineering and organizational learning are two contemporary approaches to improving the functioning and effectiveness of organizations. The assumptions and prescriptions of each approach rest upon fundamentally different metaphors. Reengineering conceives of organizations as mechanisms that can be redesigned to be more efficient; learning regards organizations as complex living systems with cognitive and behavioral “memories.” Each metaphor provides valuable insights for organizational improvement, although each also contains blind spots and limitations. In this paper we systematically compare the metaphors of business process reengineering and organizational learning and propose an integrative approach that places reengineering within the context of learning. We illustrate the limitations inherent in traditional reengineering with the case study of System One, a company in the travel information services industry. The company's attempts to implement reengineered processes revealed a lack of attention to learning objectives and to planning for acceptance. Applied to System One, the integrative model for organizational improvement provides a more appropriate beginning point for reengineering efforts and more specific guidance on the role of information technology in organizational learning.</p></div>","PeriodicalId":100011,"journal":{"name":"Accounting, Management and Information Technologies","volume":"5 1","pages":"Pages 23-39"},"PeriodicalIF":0.0,"publicationDate":"1995-01-01","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"https://sci-hub-pdf.com/10.1016/0959-8022(95)90012-8","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"72855703","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}
{"title":"High-tech hidebound: Case studies of information technologies that inhibited organizational learning","authors":"T.Grandon Gill","doi":"10.1016/0959-8022(95)90013-6","DOIUrl":"10.1016/0959-8022(95)90013-6","url":null,"abstract":"<div><p>Using case studies, the paper demonstrates that heavy reliance on information technology can impair a firm's capacity for organizational learning. After defining organizational learning, recent findings in the theory of complex systems are explored. In a complex environment, it is concluded, firms must simultaneously (a) structure their operational activities to ensure efficient self-regulation, and (b) engage in ill-structured scanning to ensure organizational learning.</p><p>Cases studies of two firms, Batterymarch Financial Management and Mrs. Fields' Cookies, are then presented. Both firms experienced explosive growth, and, through innovative use of information technology, enjoyed substantial productivity advantages over their competitors. Both firms, however, entered unexpected periods of decline in the mid- to late-1980s, from which they never emerged. The declines are explained as failures of organizational learning, precipitated by information systems that inadvertently sacrificed important environmental scanning activities in order to achieve efficient self-regulation.</p></div>","PeriodicalId":100011,"journal":{"name":"Accounting, Management and Information Technologies","volume":"5 1","pages":"Pages 41-60"},"PeriodicalIF":0.0,"publicationDate":"1995-01-01","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"https://sci-hub-pdf.com/10.1016/0959-8022(95)90013-6","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"87588631","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}
{"title":"Organisational learning: Collective mind or cognitivist metaphor?","authors":"Matthew Jones","doi":"10.1016/0959-8022(95)90014-4","DOIUrl":"10.1016/0959-8022(95)90014-4","url":null,"abstract":"<div><p>The concept of organisational learning may be seen to be based on an implicit cognitive model of organisations. An examination of the literature on the subject, however, reveals that there are widely differing views on how this model is to be interpreted. Does it really mean that organisations are entities capable of cognition, or is it just a metaphor? In this paper some of the main perspectives on organisational learning are explored and their assumptions about the nature of the phenomenon are discussed. The implications of the different perspectives for the relationship between information systems and organisational learning are considered.</p></div>","PeriodicalId":100011,"journal":{"name":"Accounting, Management and Information Technologies","volume":"5 1","pages":"Pages 61-77"},"PeriodicalIF":0.0,"publicationDate":"1995-01-01","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"https://sci-hub-pdf.com/10.1016/0959-8022(95)90014-4","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"84650075","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}