{"title":"Estimating the duration of competitive advantage from emerging technology adoption","authors":"Theophanis C. Stratopoulos , Victor Xiaoqi Wang","doi":"10.1016/j.accinf.2022.100577","DOIUrl":null,"url":null,"abstract":"<div><p>This paper proposes a method for estimating the expected duration of competitive advantage from emerging technology adoption for the average adopting firm. The proposed method relies on publicly available data (e.g., web search interest, news articles, book titles, and firm disclosures) and integrates elements from diffusion of innovation theory, hype cycles, and resource-based view of competitive advantage. We validate this method by applying it to two mature technologies, namely ERP and cloud computing, for which we come up with estimates consistent with findings from prior studies. Leveraging our method, researchers and professionals can use readily available data to make their own estimations. Such estimates can inform researchers in answering research questions related to duration of competitive advantage from technology adoption. They can inform professionals in making better business decisions such as forecasting the net present value of an investment in an emerging technology<em>.</em></p></div>","PeriodicalId":47170,"journal":{"name":"International Journal of Accounting Information Systems","volume":null,"pages":null},"PeriodicalIF":4.1000,"publicationDate":"2022-12-01","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":"3","resultStr":null,"platform":"Semanticscholar","paperid":null,"PeriodicalName":"International Journal of Accounting Information Systems","FirstCategoryId":"91","ListUrlMain":"https://www.sciencedirect.com/science/article/pii/S146708952200029X","RegionNum":3,"RegionCategory":"管理学","ArticlePicture":[],"TitleCN":null,"AbstractTextCN":null,"PMCID":null,"EPubDate":"","PubModel":"","JCR":"Q2","JCRName":"BUSINESS","Score":null,"Total":0}
引用次数: 3
Abstract
This paper proposes a method for estimating the expected duration of competitive advantage from emerging technology adoption for the average adopting firm. The proposed method relies on publicly available data (e.g., web search interest, news articles, book titles, and firm disclosures) and integrates elements from diffusion of innovation theory, hype cycles, and resource-based view of competitive advantage. We validate this method by applying it to two mature technologies, namely ERP and cloud computing, for which we come up with estimates consistent with findings from prior studies. Leveraging our method, researchers and professionals can use readily available data to make their own estimations. Such estimates can inform researchers in answering research questions related to duration of competitive advantage from technology adoption. They can inform professionals in making better business decisions such as forecasting the net present value of an investment in an emerging technology.
期刊介绍:
The International Journal of Accounting Information Systems will publish thoughtful, well developed articles that examine the rapidly evolving relationship between accounting and information technology. Articles may range from empirical to analytical, from practice-based to the development of new techniques, but must be related to problems facing the integration of accounting and information technology. The journal will address (but will not limit itself to) the following specific issues: control and auditability of information systems; management of information technology; artificial intelligence research in accounting; development issues in accounting and information systems; human factors issues related to information technology; development of theories related to information technology; methodological issues in information technology research; information systems validation; human–computer interaction research in accounting information systems. The journal welcomes and encourages articles from both practitioners and academicians.