L. Smidt, L. Steenkamp, Aidi Ahmi, D. V. D. Nest, D. Lubbe
{"title":"Assessment of the Purpose of the Use of GAS: A Perspective of Internal Audit Functions in Australia","authors":"L. Smidt, L. Steenkamp, Aidi Ahmi, D. V. D. Nest, D. Lubbe","doi":"10.4018/IJISSS.2021040105","DOIUrl":"https://doi.org/10.4018/IJISSS.2021040105","url":null,"abstract":"This article explores the purpose for which GAS, as a data analytics tool, is utilised by internal audit functions in Australia. A quantitative research method was applied, and the data was analysed using descriptive statistics. The total number of online questionnaires returned was 50 (i.e., a response rate of 15.53%) from the total research population of 322 chief audit executives of internal audit functions of organisations that are registered members with the IIA-Australia. The purpose of descriptive statistics is to describe what the data looks like and to compare variables numerically; therefore, no inferences or extrapolation of the data results were made. The results of the study can be used as a benchmark that may enable CAEs to identify whether they are staying abreast of current best practice in the area of technology-based tools and techniques for tests of controls.","PeriodicalId":151306,"journal":{"name":"Int. J. Inf. Syst. Serv. Sect.","volume":"13 1","pages":"0"},"PeriodicalIF":0.0,"publicationDate":"2021-04-01","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"129030660","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":"Intellectual Capital in Information Technology Companies in India: An Impact Study on Firm Performance","authors":"Mugdha Shailendra Kulkarni, S. Bharathi","doi":"10.4018/IJISSS.2020100103","DOIUrl":"https://doi.org/10.4018/IJISSS.2020100103","url":null,"abstract":"The purpose of this research is to study how intellectual capital impacts firm performance in information technology companies in India. Based on an extensive review of the existing literature, critical factors of intellectual capital (human capital, structural capital, and relational capital), and firm performance (financial performance and brand reputation) were defined to build a theoretical (causal) model. Senior executives of Indian IT companies (N=112) formed the sample for the empirical study. Using structural equation modeling, the study found human capital and structural capital impact brand reputation and financial performance. Interestingly, relational capital impacted financial performance and not brand reputation. The outcome of this research is significant in two ways: one, it explored the impact of intellectual capital on brand reputation and financial performance, which underpins research directions from the literature, and two, it contributed to the comparatively less-researched contextual relevance from an Indian information technology company perspective.","PeriodicalId":151306,"journal":{"name":"Int. J. Inf. Syst. Serv. Sect.","volume":"325 1","pages":"0"},"PeriodicalIF":0.0,"publicationDate":"2020-10-01","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"116438732","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":"The Impact of National Culture Dimensions on the Adoption of Cross-Border E-Commerce: A Comparative Study","authors":"Isaac Kofi Mensah, Guohua Zeng, Luo Chuanyong","doi":"10.4018/IJISSS.2020100105","DOIUrl":"https://doi.org/10.4018/IJISSS.2020100105","url":null,"abstract":"This study integrated the cultural dimensions such as power distance, collectivism, uncertainty avoidance, masculinity, and long-term orientation into the UTAUT to examine the comparative impact of cultural dimensions on the adoption of cross-border e-commerce between the Chinese and Russian citizens. The data analysis was conducted with SPSS and Smart PLS 3.0. The results indicate that power distance, collectivism, and long-term orientation respectively were significant predictors of performance expectancy and effort expectancy of cross-border e-commerce for both Chinese and Russian citizens. Uncertainty avoidance and masculinity were also found to determine the performance expectancy of cross-border e-commerce. However, while uncertainty avoidance and masculinity were significant determinants of the effort expectancy of cross-border e-commerce in the context of the Russia sample, it was not so for the Chinese sample. In addition, performance expectancy and social influence were positive predictors of the intention to use cross-border e-commerce for both Chinese and Russia samples.","PeriodicalId":151306,"journal":{"name":"Int. J. Inf. Syst. Serv. Sect.","volume":"882 ","pages":"0"},"PeriodicalIF":0.0,"publicationDate":"2020-10-01","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"114059085","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":"Towards Semantic Aspect-Based Sentiment Analysis for Arabic Reviews","authors":"S. Behdenna, F. Barigou, Ghalem Belalem","doi":"10.4018/IJISSS.2020100101","DOIUrl":"https://doi.org/10.4018/IJISSS.2020100101","url":null,"abstract":"Sentiment analysis is a text mining discipline that aims to identify and extract subjective information. This growing field results in the emergence of three levels of granularity (document, sentence, and aspect). However, both the document and sentence levels do not find what exactly the opinion holder likes and dislikes. Furthermore, most research in this field deals with English texts, and very limited researches are undertaken on Arabic language. In this paper, the authors propose a semantic aspect-based sentiment analysis approach for Arabic reviews. This approach utilizes the semantic of description logics and linguistic rules in the identification of opinion targets and their polarity.","PeriodicalId":151306,"journal":{"name":"Int. J. Inf. Syst. Serv. Sect.","volume":"24 1","pages":"0"},"PeriodicalIF":0.0,"publicationDate":"2020-10-01","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"127755495","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":"Property and Casualty Insurance Firms and Technology Spending: Some Determining Factors and Outcomes","authors":"Yiling Deng, K. Casey, K. Casey","doi":"10.4018/IJISSS.2020100106","DOIUrl":"https://doi.org/10.4018/IJISSS.2020100106","url":null,"abstract":"Investments in information technology (IT) have long been assumed to correlate positively with business value and market share. In response to these assumptions, firms invest in technology to improve various business functions to include customer service, profitability, and efficiency. However, despite these long-held beliefs, there is little consensus in the literature regarding how to measure the business value created by increased investment in information technology. Variability in firm type and individual organizational goals, data availability, and other factors may explain the lack of consensus in measurement. The authors investigate IT spending in the property and casualty (P&C) insurance industry. Specifically, the paper attempts to determine the factors that drive technology spending and the outcomes of information technology spending for P&C insurance firms. Additionally, this paper investigates whether technology spending increases market share for insurance firms in P&C insurance. This study identifies several factors unique to the P&C insurance industry that affect technology spending.","PeriodicalId":151306,"journal":{"name":"Int. J. Inf. Syst. Serv. Sect.","volume":"12 1","pages":"0"},"PeriodicalIF":0.0,"publicationDate":"2020-10-01","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"130153615","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":"A Novel Hybrid Optimization-Based Approach for Efficient Development of Business-Applications in Cloud","authors":"Soumia Zertal, M. Batouche, Zakaria Laboudi","doi":"10.4018/IJISSS.2020100102","DOIUrl":"https://doi.org/10.4018/IJISSS.2020100102","url":null,"abstract":"The requests of the companies for the development and deployment of their business-applications in Cloud become more complex so that, sometimes, a one single service cannot carry out the target task on its own. Hence, a user-request is provided as a composite service. On another note, the number of available services is significantly increasing. Therefore, the authors would need to find the optimal cloud service-compositions that satisfy the quality of service values as well as user requirements. The methods proposed in literature for composing cloud services do not consider the composition and deployment constraints of candidate cloud services. This paper presents a novel optimization-based approach for building business-application in Cloud. The proposed approach combines the particle swarm optimization algorithm with some principles of ant colony optimization algorithm to deal with multiple QoS parameters, but also to satisfy the composition and deployment constraints of cloud services. The experimental results show the efficiency of the method for all tests instances.","PeriodicalId":151306,"journal":{"name":"Int. J. Inf. Syst. Serv. Sect.","volume":"16 1","pages":"0"},"PeriodicalIF":0.0,"publicationDate":"2020-10-01","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"128025002","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}
Muhammad Bilal, Jianqiu Zeng, U. Akram, Yasir Tanveer, Taiba Sardar, Hassan Rasool
{"title":"Understanding the Effects of Internet Usage Behavior on eWOM","authors":"Muhammad Bilal, Jianqiu Zeng, U. Akram, Yasir Tanveer, Taiba Sardar, Hassan Rasool","doi":"10.4018/ijisss.2020070106","DOIUrl":"https://doi.org/10.4018/ijisss.2020070106","url":null,"abstract":"Drawing on consumer socialization theory, this research investigates the impact of egoism, sense of belonging, and internet usage on young Chinese consumers' electronic word of mouth (eWOM). Normative and informative internet mediates the relationship between internet usage and eWOM. Furthermore, the role of TAM factors was explored in the structured model. A total of 876 Chinese consumers participated in the online survey. Structure equation modeling was adopted in the data analysis stage. The findings suggest that egoism, sense of belonging, and internet usage have positive influences on electronic word of mouth. Two factors of TAM (perceived usefulness and perceived ease of use) significantly moderates the relationship between egoism, sense of belonging, and e-WOM. Finally, informative and normative internet significantly mediates the relationship between internet usage and e-WOM. This study provides deeper understanding of young Chinese consumers' internet usage behavior. Implications for academicians and managers are discussed.","PeriodicalId":151306,"journal":{"name":"Int. J. Inf. Syst. Serv. Sect.","volume":"24 1","pages":"0"},"PeriodicalIF":0.0,"publicationDate":"2020-07-01","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"127073966","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":"Environmental Turbulence as a Moderator on the Impact of Transformational Leadership and IT Business Strategy AlignmAhmad Zubair ent on EIS Adaptation","authors":"H. Yasmeen, Ying Wang, Hashim Zameer, Z. Ahmad","doi":"10.4018/ijisss.2020070105","DOIUrl":"https://doi.org/10.4018/ijisss.2020070105","url":null,"abstract":"This article expands current knowledge by assessing how transformational leadership influences IT business strategy alignment. Unexplored in earlier studies, the article discloses the role that environmental turbulence plays in this association. Developed through an extensive literature survey, the conceptual model is empirically tested, with survey data collected from managerial employees. The results show that, first, the transformation leadership style can lead to a favorable IT business strategy alignment. Second, the IT business strategy alignment has a significant positive effect on EIS adaptation. Third, environment turbulence positively moderates the relations among IT business strategy alignment and EIS adaptation. This study not only extends the current knowledge, but also provides useful managerial implications for the banking sector organizations of Pakistan.","PeriodicalId":151306,"journal":{"name":"Int. J. Inf. Syst. Serv. Sect.","volume":"121 1","pages":"0"},"PeriodicalIF":0.0,"publicationDate":"2020-07-01","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"133961822","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":"Impact of Capabilities on Firm Value Offering in the E-Commerce Service Setting","authors":"Hui-chuan Chen, Szu-Yuan Sun, Li-Shan Chen","doi":"10.4018/ijisss.2020070102","DOIUrl":"https://doi.org/10.4018/ijisss.2020070102","url":null,"abstract":"E-commerce and online shopping have changed the retail environment. At present, companies rely on extensive customization of information systems and business processes in order to provide enhanced online customer service experiences. In today's rapidly expanding service economy, businesses need more service capabilities in order to outperform competitors. The authors identify four capabilities: innovation-based, marketing-based, collaborative, and absorptive to assess the relationship of these capabilities of online shopping websites in relation to the firm's value offering to its online customers. The results indicate that capabilities indeed play an important role for online shopping providers in the area of value creation for online consumers. This suggests to online retailers that capabilities have a positive effect on value offerings; thus, it is imperative that firms use more of their resources to develop capabilities.","PeriodicalId":151306,"journal":{"name":"Int. J. Inf. Syst. Serv. Sect.","volume":"35 1","pages":"0"},"PeriodicalIF":0.0,"publicationDate":"2020-07-01","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"128671916","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":"The Environmental Awareness Influence Urban Female's Purchasing Intention of Organic Agricultural Products","authors":"Jing-Jing Lai, Nai-Yuan Pai, Wenchang Wang","doi":"10.4018/ijisss.2020040101","DOIUrl":"https://doi.org/10.4018/ijisss.2020040101","url":null,"abstract":"In 2018, the number of internet users in Taiwan reached 18.66 million. The online rate was 79.2%, which was 0.4% higher than that in 2017. Moreover, the annual growth rate of Taiwan's online shopping market is double digits, suggesting the rapid expansion of online shops and the popular trend in online shopping. Managing a store on the internet platform offers many advantages, such as low operating cost, cheaper fees, greater sources of customers, and keyword marketing. As online shopping becomes prevalent in Taiwan, online shops are considered effective sales channels. Among the online shops, there are many small organic shops operated by farmers, as well as chain organic stores. However, researches on Taiwan's online purchase and sales of organic agricultural products (vegetables and fruits) are very sparse. The subjects were mostly urban women, who are white-collar workers, have middle to upper income levels, a high level of education, and are highly frequent internet shoppers. The findings indicate that in the booming online shopping market, urban women's attitude and perceived behavioral control positively, affect their intention to buy organic agricultural products (vegetables and fruits) online. Chain stores and farmers should consider internet marketing as an important sales channel targeting urban women.","PeriodicalId":151306,"journal":{"name":"Int. J. Inf. Syst. Serv. Sect.","volume":"54 1","pages":"0"},"PeriodicalIF":0.0,"publicationDate":"2020-04-01","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"122418876","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}