The International Journal of Digital Accounting Research最新文献_第8页

Cloud Computing: How does it differ from IT outsourcing and what are the implications for practice and research? 云计算:它与it外包有何不同?它对实践和研究有何影响?

The International Journal of Digital Accounting Research Pub Date : 1900-01-01 DOI: 10.4192/1577-8517-V13_4

Ogan Yigitbasioglu, Kim Mackenzie, R. Low

{"title":"Cloud Computing: How does it differ from IT outsourcing and what are the implications for practice and research?","authors":"Ogan Yigitbasioglu, Kim Mackenzie, R. Low","doi":"10.4192/1577-8517-V13_4","DOIUrl":"https://doi.org/10.4192/1577-8517-V13_4","url":null,"abstract":"The purpose of this paper is to provide an evolutionary perspective of cloud computing (CC) by integrating two previously disparate literatures: CC and information technology outsourcing (ITO). We review the literature and develop a framework that highlights the demand for the CC service, benefits, risks, as well as risk mitigation strategies that are likely to influence the success of the service. CC success in organisations and as a technology overall is a function of (i) the outsourcing decision and supplier selection, (ii) contractual and relational governance, and (iii) industry standards and legal framework. Whereas CC clients have little control over standards and/or the legal framework, they are able to influence other factors to maximize the benefits while limiting the risks. This paper provides guidelines for (potential) cloud computing users with respect to the outsourcing decision, vendor selection, service-level-agreements, and other issues that need to be addressed when opting for CC services. We contribute to the literature by providing an evolutionary and holistic view of CC that draws on the extensive literature and theory of ITO. We conclude the paper with a number of research paths that future researchers can follow to advance the knowledge in this field.","PeriodicalId":404481,"journal":{"name":"The International Journal of Digital Accounting Research","volume":"16 1","pages":"0"},"PeriodicalIF":0.0,"publicationDate":"1900-01-01","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"128952322","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: 23

Social media for investor relations: a literature review and future directions 社交媒体对投资者关系的影响:文献综述及未来发展方向

The International Journal of Digital Accounting Research Pub Date : 1900-01-01 DOI: 10.4192/1577-8517-V16_5

P. Ramassa, C. D. Fabio

引用次数: 12

A Conceptual Framework for Investigating the Impact of the Internet on Corporate Financial Reporting 研究互联网对公司财务报告影响的概念框架

The International Journal of Digital Accounting Research Pub Date : 1900-01-01 DOI: 10.4192/1577-8517-V5_4

J. Xiao, M. Jones, A. Lymer

引用次数: 53

Digital economy and corruption perceptions: a cross-country analysis 数字经济与腐败观念:一项跨国分析

The International Journal of Digital Accounting Research Pub Date : 1900-01-01 DOI: 10.4192/1577-8517-V18_2

Mohammad I. Merhi, P. Ahluwalia

引用次数: 19

Exploring COBIT Processes for ITG in Saudi Organizations An empirical Study 沙特组织ITG的COBIT过程探索:实证研究

The International Journal of Digital Accounting Research Pub Date : 1900-01-01 DOI: 10.4192/1577-8517-V9_4

Ahmad Musa

{"title":"Exploring COBIT Processes for ITG in Saudi Organizations An empirical Study","authors":"Ahmad Musa","doi":"10.4192/1577-8517-V9_4","DOIUrl":"https://doi.org/10.4192/1577-8517-V9_4","url":null,"abstract":"Control Objectives for Information and Related Tech nology (COBIT) has become one of the most important guidelines for information te chnology governance (ITG), which provides organizations with a useful tool to start evaluatin g their own ITG systems. COBIT introduces an ITG framework and supporting toolset that allows IT managers to bridge the gap between control requirements, technical issues and business risks. The objective of this study is to investigate the formality, auditing, responsibility and accountabil ity of implementing COBIT processes for ITG in Saudi organizations. An empirical survey, using a s elf-administered questionnaire, was conducted to achieve these objectives. Five hundred questionn a res were distributed to a sample of Saudi organizations in a selected number of Saudi cities. One hundred and twenty seven valid questionnaires – representing a 25.4 percent respon se rate –were collected and analyzed using the Statistical Package for Social Sciences (SPSS) vers ion 16. While the results of the study reveal that the majority of respondents reported that implement ing ITG COBIT processes and domains is the responsibility of IT departments in Saudi organizat ions, most of the respondents reported that the COBIT processes and domains are neither audited nor formally conducted in their organizations. From a practical standpoint, managers and practitio ners alike stand to gain from the findings of this study. The study provides useful information f or senior management, IT managers, accountants, auditors, and academics to understand the implementation phase and the impact of COBIT on ITG in Saudi organizations.","PeriodicalId":404481,"journal":{"name":"The International Journal of Digital Accounting Research","volume":"7 1","pages":"0"},"PeriodicalIF":0.0,"publicationDate":"1900-01-01","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"114656056","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: 14

The sensitivity of machine learning techniques to variations in sample size : a comparative analysis 机器学习技术对样本量变化的敏感性:比较分析

The International Journal of Digital Accounting Research Pub Date : 1900-01-01 DOI: 10.4192/1577-8517-V2_5

J. Andrés, P. L. Fernández, E. Combarro

引用次数: 3

Information technology reliability influence on controlling excellence 信息技术可靠性对控制卓越性的影响

The International Journal of Digital Accounting Research Pub Date : 1900-01-01 DOI: 10.4192/1577-8517-V19_1

A. Bieńkowska, K. Tworek, A. Zabłocka-Kluczka

{"title":"Information technology reliability influence on controlling excellence","authors":"A. Bieńkowska, K. Tworek, A. Zabłocka-Kluczka","doi":"10.4192/1577-8517-V19_1","DOIUrl":"https://doi.org/10.4192/1577-8517-V19_1","url":null,"abstract":"Controlling solutions implemented in the organization evolve in a continuous manner. They are becoming more \"mature\" - expanding the scope and depth of implemented solutions in striving for excellence. Nowadays, meeting controlling demands (in case of information requirements) is impossible without information technology (IT) support. Hence, IT reliability seems to play a special role in this maturation process. The notion of IT reliability is discussed in the paper as a prerequisite for the implementation of this management support method. Potential factor favoring the process of maturation of controlling solutions are also discussed. The aim of the paper is to identify what is the influence of IT reliability on controlling maturity (and excellence). The analysis will cover relations between the time of use of controlling (as an expression of maturity and excellence), the quality of its outputs, the results obtained due to its implementation in the organization and IT reliability, considered as a moderator of changes in controlling in the organization. The proposed theoretical framework is verified empirically on the sample of 557 organizations operating in Poland.","PeriodicalId":404481,"journal":{"name":"The International Journal of Digital Accounting Research","volume":"109 1","pages":"0"},"PeriodicalIF":0.0,"publicationDate":"1900-01-01","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"132156374","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: 17

The Typology and Role of Online Information Sources in Destination Image Formation: An Eye-Tracking Study 网络信息源在目的地图像形成中的类型和作用:一项眼动追踪研究

The International Journal of Digital Accounting Research Pub Date : 1900-01-01 DOI: 10.4192/1577-8517-V14_6

Anastasia Mariussen, Cathrine von Ibenfeldt, M. Vespestad

{"title":"The Typology and Role of Online Information Sources in Destination Image Formation: An Eye-Tracking Study","authors":"Anastasia Mariussen, Cathrine von Ibenfeldt, M. Vespestad","doi":"10.4192/1577-8517-V14_6","DOIUrl":"https://doi.org/10.4192/1577-8517-V14_6","url":null,"abstract":"The construct of destination image and its formation are well researched. Numerous studies are conducted to investigate how destination images impact tourists? attitudes, behaviour and destination choice and what factors influence their destination image formation. However, much of this research focuses on post-visit images, and little is still known about the actual process of destination image formation as it unfolds, particularly prior to visiting a destination. Understanding this process of image development is meanwhile critical, as tourist numbers worldwide continue to grow. Destinations face fiercer competition, and their expanding image representations on the Internet are more frequently created outside Destination Management Organisations? (DMO) offices. This study attempts to shed light on a destination image formation process prior to visiting a destination. By triangulating click-stream, eye-tracking, questionnaire and interview data, the work explores the types of online information sources involved in this process and examines their significance for destination image formation.","PeriodicalId":404481,"journal":{"name":"The International Journal of Digital Accounting Research","volume":"45 1","pages":"0"},"PeriodicalIF":0.0,"publicationDate":"1900-01-01","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"128639927","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

Machine learning and statistical techniques. An application to the prediction of insolvency in spanish non-life insurance companies 机器学习和统计技术。西班牙非寿险公司破产预测的应用

The International Journal of Digital Accounting Research Pub Date : 1900-01-01 DOI: 10.4192/1577-8517-V5_1

Zuleyka Díaz Martínez, María Jesús Segovia Vargas, J. Hernández, Eva del Pozo

{"title":"Machine learning and statistical techniques. An application to the prediction of insolvency in spanish non-life insurance companies","authors":"Zuleyka Díaz Martínez, María Jesús Segovia Vargas, J. Hernández, Eva del Pozo","doi":"10.4192/1577-8517-V5_1","DOIUrl":"https://doi.org/10.4192/1577-8517-V5_1","url":null,"abstract":"Prediction of insurance companies insolvency has arisen as an important problem in the field of financial research. Most methods applied in the past to tackle this issue are traditional statistical techniques which use financial ratios as explicative variables. However, these variables often do not satisfy statistical assumptions, which complicates the application of the mentioned methods. In this paper, a comparative study of the performance of two non-parametric machine learning techniques (See5 and Rough Set) is carried out. We have applied the two methods to the problem of the prediction of insolvency of Spanish non-life insurance companies, upon the basis of a set of financial ratios. We also compare these methods with three classical and well-known techniques: one of them belonging to the field of Machine Learning (Multilayer Perceptron) and two statistical ones (Linear Discriminant Analysis and Logistic Regression). Results indicate a higher performance of the machine learning techniques. Furthermore, See5 and Rough Set provide easily understandable and interpretable decision models, which shows that these methods can be a useful tool to evaluate insolvency of insurance firms.","PeriodicalId":404481,"journal":{"name":"The International Journal of Digital Accounting Research","volume":"36 1","pages":"0"},"PeriodicalIF":0.0,"publicationDate":"1900-01-01","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"133731288","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: 27

Statistical techniques vs. SEES algorithm : an application to a small business environment 统计技术vs. SEES算法:小型企业环境的应用

The International Journal of Digital Accounting Research Pub Date : 1900-01-01 DOI: 10.4192/1577-8517-V1_8

J. Andrés

引用次数: 17