首页 > 最新文献

European Journal of Information Systems最新文献

英文 中文
A Conceptual Framework toward Knowledge Ambidexterity Using Information Systems and Knowledge Management 基于信息系统和知识管理的知识二元性概念框架
IF 9.5 2区 管理学 Q1 Social Sciences Pub Date : 2022-11-23 DOI: 10.2308/isys-2021-013
Anup Shrestha, Minu Saratchandra
This review analyzes the impact of knowledge management (KM) and information systems (IS) on knowledge ambidexterity and demonstrates how organizations can achieve knowledge ambidexterity. We conduct a systematic literature review of 65 journal articles from scholarly databases, from which we identify the antecedents of knowledge ambidexterity. Based on our critical review, we create a conceptual framework to achieve knowledge ambidexterity. Subsequently, we discuss the evolution of IS and its relationship with knowledge ambidexterity to demonstrate how organizations can achieve knowledge ambidexterity. The review shows a lack of studies that examine how firms can leverage the benefits of KM and IS to achieve knowledge ambidexterity. We propose that the combination of exploration and exploitation processes can achieve knowledge ambidexterity. Our framework proposes the use of contemporary IS tools such as Big Data to balance the knowledge exploration and exploitation processes. These recommendations have implications for promoting knowledge ambidexterity in organizations.
本文分析了知识管理(KM)和信息系统(IS)对知识双元性的影响,并论证了组织如何实现知识双元性。我们对来自学术数据库的65篇期刊文章进行了系统的文献综述,从中我们确定了知识二元性的前因。基于我们的批判性回顾,我们创建了一个概念框架来实现知识的两重性。随后,我们讨论了信息系统的演变及其与知识双元性的关系,以证明组织如何实现知识双元性。这篇综述显示,缺乏关于企业如何利用知识管理和信息系统的好处来实现知识双灵巧性的研究。我们提出将探索和开发过程结合起来可以实现知识的双灵巧性。我们的框架建议使用当代信息系统工具,如大数据来平衡知识探索和开发过程。这些建议对促进组织中的知识双重性具有启示意义。
{"title":"A Conceptual Framework toward Knowledge Ambidexterity Using Information Systems and Knowledge Management","authors":"Anup Shrestha, Minu Saratchandra","doi":"10.2308/isys-2021-013","DOIUrl":"https://doi.org/10.2308/isys-2021-013","url":null,"abstract":"This review analyzes the impact of knowledge management (KM) and information systems (IS) on knowledge ambidexterity and demonstrates how organizations can achieve knowledge ambidexterity. We conduct a systematic literature review of 65 journal articles from scholarly databases, from which we identify the antecedents of knowledge ambidexterity. Based on our critical review, we create a conceptual framework to achieve knowledge ambidexterity. Subsequently, we discuss the evolution of IS and its relationship with knowledge ambidexterity to demonstrate how organizations can achieve knowledge ambidexterity. The review shows a lack of studies that examine how firms can leverage the benefits of KM and IS to achieve knowledge ambidexterity. We propose that the combination of exploration and exploitation processes can achieve knowledge ambidexterity. Our framework proposes the use of contemporary IS tools such as Big Data to balance the knowledge exploration and exploitation processes. These recommendations have implications for promoting knowledge ambidexterity in organizations.","PeriodicalId":50486,"journal":{"name":"European Journal of Information Systems","volume":null,"pages":null},"PeriodicalIF":9.5,"publicationDate":"2022-11-23","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"80217638","PeriodicalName":null,"FirstCategoryId":null,"ListUrlMain":null,"RegionNum":2,"RegionCategory":"管理学","ArticlePicture":[],"TitleCN":null,"AbstractTextCN":null,"PMCID":"","EPubDate":null,"PubModel":null,"JCR":null,"JCRName":null,"Score":null,"Total":0}
引用次数: 1
Internal Auditors' Perceptions of Information Technology-Related Risks: A Comparison Between General Auditors and Information Technology Auditors 内部审计师对信息技术相关风险的认知:普通审计师与信息技术审计师的比较
IF 9.5 2区 管理学 Q1 Social Sciences Pub Date : 2022-11-22 DOI: 10.2308/isys-2020-040
A. Nuijten, M. Keil, Bert Zwiers
With the growing role of Information Technology (IT), many organizations have incorporated IT governance practices that include keeping executives apprised of IT risks. To perform this function, organizations rely upon their internal audit staff to obtain an independent evaluation of IT risks. While both general auditors and IT auditors are involved in assessing IT risks, they may not be equally adept at identifying such risks.  We draw on the expert vs non-expert perspective to understand how general auditors and IT auditors perceive IT risks differently. Through a quasi-experiment with 70 internal auditors of a financial institution, we found that general auditors perceived IT risks to be lower than their IT audit colleagues. We also found that personal risk preferences influenced the level of IT risks that general auditors perceived. Personal risk preferences did not affect the risk perceptions of IT auditors. Implications for both research and practice are discussed.
随着信息技术(IT)的作用越来越大,许多组织已经合并了IT治理实践,其中包括让管理人员了解IT风险。为了履行这一职能,组织依靠其内部审计人员获得对IT风险的独立评估。虽然一般审计员和IT审计员都参与评估IT风险,但他们在识别此类风险方面可能并不同样熟练。我们利用专家与非专家的观点来理解一般审计员和IT审计员如何以不同的方式看待IT风险。通过对某金融机构70名内部审计师的准实验,我们发现普通审计师对IT风险的感知低于其IT审计同事。我们还发现,个人风险偏好影响一般审计师感知的IT风险水平。个人风险偏好不影响IT审计人员的风险感知。讨论了对研究和实践的启示。
{"title":"Internal Auditors' Perceptions of Information Technology-Related Risks: A Comparison Between General Auditors and Information Technology Auditors","authors":"A. Nuijten, M. Keil, Bert Zwiers","doi":"10.2308/isys-2020-040","DOIUrl":"https://doi.org/10.2308/isys-2020-040","url":null,"abstract":"With the growing role of Information Technology (IT), many organizations have incorporated IT governance practices that include keeping executives apprised of IT risks. To perform this function, organizations rely upon their internal audit staff to obtain an independent evaluation of IT risks. While both general auditors and IT auditors are involved in assessing IT risks, they may not be equally adept at identifying such risks.  We draw on the expert vs non-expert perspective to understand how general auditors and IT auditors perceive IT risks differently. Through a quasi-experiment with 70 internal auditors of a financial institution, we found that general auditors perceived IT risks to be lower than their IT audit colleagues. We also found that personal risk preferences influenced the level of IT risks that general auditors perceived. Personal risk preferences did not affect the risk perceptions of IT auditors. Implications for both research and practice are discussed.","PeriodicalId":50486,"journal":{"name":"European Journal of Information Systems","volume":null,"pages":null},"PeriodicalIF":9.5,"publicationDate":"2022-11-22","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"83020927","PeriodicalName":null,"FirstCategoryId":null,"ListUrlMain":null,"RegionNum":2,"RegionCategory":"管理学","ArticlePicture":[],"TitleCN":null,"AbstractTextCN":null,"PMCID":"","EPubDate":null,"PubModel":null,"JCR":null,"JCRName":null,"Score":null,"Total":0}
引用次数: 0
The differential impacts of top management support and transformational supervisory leadership on employees’ digital performance 高层管理支持和转型监督领导对员工数字化绩效的差异影响
IF 9.5 2区 管理学 Q1 Social Sciences Pub Date : 2022-11-21 DOI: 10.1080/0960085x.2022.2147456
Zhen Shao, Xixi Li, Yumei Luo, Jose Benitez
{"title":"The differential impacts of top management support and transformational supervisory leadership on employees’ digital performance","authors":"Zhen Shao, Xixi Li, Yumei Luo, Jose Benitez","doi":"10.1080/0960085x.2022.2147456","DOIUrl":"https://doi.org/10.1080/0960085x.2022.2147456","url":null,"abstract":"","PeriodicalId":50486,"journal":{"name":"European Journal of Information Systems","volume":null,"pages":null},"PeriodicalIF":9.5,"publicationDate":"2022-11-21","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"46619924","PeriodicalName":null,"FirstCategoryId":null,"ListUrlMain":null,"RegionNum":2,"RegionCategory":"管理学","ArticlePicture":[],"TitleCN":null,"AbstractTextCN":null,"PMCID":"","EPubDate":null,"PubModel":null,"JCR":null,"JCRName":null,"Score":null,"Total":0}
引用次数: 0
Digital-Enabled Strategic Agility: The Next Frontier 数字化战略灵活性:下一个前沿
IF 9.5 2区 管理学 Q1 Social Sciences Pub Date : 2022-11-02 DOI: 10.1080/0960085X.2022.2102713
Paul P. Tallon, M. Queiroz, T. Coltman
As we approach the twentieth anniversary of the publication of the now-classic paper on strategic agility by Sambamurthy et al. (2003), we are reminded that information technology (IT) executives continue to view strategic agility as one of their most enduring challenges (Kappelman et al., 2021). Defined as the extent to which organisations can respond to sudden, disruptive, and unanticipated market events with ease, speed, and dexterity (Sambamurthy et al., 2003; Tallon et al., 2019), strategic agility has come of age in an era where organisations face a host of threats and opportunities from forces both seen and unseen. If done correctly, digital-enabled strategic agility can enable rapid, scalable, and cost effective changes in products, services, and processes but, if done poorly, the price of rigidity and delays can be inordinately high as oncelauded industry giants such as Sears, General Electric, Xerox, and Kodak have discovered (Collins, 2009). Our motivation for pursuing this special issue was prompted, in part, by a dearth of research on the topic of strategic agility in the literature. When writing a review paper on the subject in 2018 (Tallon et al., 2019), we uncovered 83 papers published across a variety of premier information systems (IS) journals and conferences between 2000 and 2018; three-fourths of this number appeared after 2009. Even then, less than five papers have been published annually on a topic that is garnering increased attention from IT executives for its ability to deliver greater customer satisfaction, employee engagement, and operational effectiveness (Kappelman et al., 2021). Our focus on strategic agility assumed a new air of importance in spring 2020 for no sooner had we sent out our Call for Papers than the COVID-19 pandemic struck. Organisations’ subdued response to the pandemic brought into sharp relief the need for fresh thinking on what it means to be “agile”. Organisations who were slow to pivot were mercilessly punished; retailers who relied heavily on foot traffic such as Brooks Brothers, Neiman Marcus, and JC Penney were especially vulnerable. Others such as Zoom, Uber Eats, Home Depot, Netflix, and Disney were able to scale and innovate around their existing processes and business models in order to remain relevant. Perhaps this time is different for the pandemic exposed the limits of what organisations could really do. For those who say that organisations could never have foreseen this calamitous event and so could never have planned an effective response, perhaps we should reconsider that logic so that we are better prepared next time. So what could we have done differently? We might also ask whether efforts to boost strategic agility are seen as just another IT problem for the IS function to resolve or whether strategic agility is an opportunity that warrants serious attention from all organisational leaders.
在我们即将迎来Sambamurthy等人(2003)发表的关于战略敏捷性的经典论文20周年之际,我们被提醒,信息技术(IT)高管继续将战略敏捷性视为他们最持久的挑战之一(Kappelman等人,2021)。战略敏捷性被定义为组织能够轻松、快速、灵活地应对突发、破坏性和出乎意料的市场事件的程度(Sambamurthy et al.,2003;Tallon et al.,2019),在组织面临来自看得见和看不见的力量的大量威胁和机遇的时代,战略敏捷性已经成熟。如果做得正确,数字化战略灵活性可以实现产品、服务和流程的快速、可扩展和成本效益的变革,但如果做得不好,僵化和延迟的代价可能会高得离谱,正如西尔斯、通用电气、施乐和柯达等备受赞誉的行业巨头所发现的那样(Collins,2009)。我们追求这一特刊的动机在一定程度上是因为文献中缺乏对战略敏捷性主题的研究。在2018年撰写一篇关于该主题的综述论文时(Tallon et al.,2019),我们发现了2000年至2018年间在各种主要信息系统(IS)期刊和会议上发表的83篇论文;这一数字的四分之三出现在2009年之后。即便如此,每年发表的论文还不到五篇,这一主题因其提供更高客户满意度、员工敬业度和运营效率的能力而越来越受到IT高管的关注(Kappelman等人,2021)。2020年春季,我们对战略敏捷性的关注呈现出新的重要气氛,因为我们刚发出文件呼吁,新冠肺炎疫情就爆发了。各组织对疫情的反应迟缓,让人们对“敏捷”意味着什么有了新的思考。行动迟缓的组织受到了无情的惩罚;布鲁克斯兄弟(Brooks Brothers)、内曼·马库斯(Neiman Marcus)和JC Penney等严重依赖人流的零售商尤其容易受到影响。Zoom、优步饮食、家得宝、网飞和迪士尼等其他公司能够围绕其现有流程和商业模式进行扩展和创新,以保持相关性。也许这一次不同了,因为疫情暴露了组织真正能做的事情的局限性。对于那些说组织永远无法预见这一灾难性事件,因此永远无法计划有效应对的人来说,也许我们应该重新考虑这一逻辑,以便为下一次做好更好的准备。那么,我们本可以采取什么不同的做法呢?我们还可能会问,提高战略敏捷性的努力是否被视为IS职能部门需要解决的另一个IT问题,或者战略敏捷性是否是一个值得所有组织领导人认真关注的机会。
{"title":"Digital-Enabled Strategic Agility: The Next Frontier","authors":"Paul P. Tallon, M. Queiroz, T. Coltman","doi":"10.1080/0960085X.2022.2102713","DOIUrl":"https://doi.org/10.1080/0960085X.2022.2102713","url":null,"abstract":"As we approach the twentieth anniversary of the publication of the now-classic paper on strategic agility by Sambamurthy et al. (2003), we are reminded that information technology (IT) executives continue to view strategic agility as one of their most enduring challenges (Kappelman et al., 2021). Defined as the extent to which organisations can respond to sudden, disruptive, and unanticipated market events with ease, speed, and dexterity (Sambamurthy et al., 2003; Tallon et al., 2019), strategic agility has come of age in an era where organisations face a host of threats and opportunities from forces both seen and unseen. If done correctly, digital-enabled strategic agility can enable rapid, scalable, and cost effective changes in products, services, and processes but, if done poorly, the price of rigidity and delays can be inordinately high as oncelauded industry giants such as Sears, General Electric, Xerox, and Kodak have discovered (Collins, 2009). Our motivation for pursuing this special issue was prompted, in part, by a dearth of research on the topic of strategic agility in the literature. When writing a review paper on the subject in 2018 (Tallon et al., 2019), we uncovered 83 papers published across a variety of premier information systems (IS) journals and conferences between 2000 and 2018; three-fourths of this number appeared after 2009. Even then, less than five papers have been published annually on a topic that is garnering increased attention from IT executives for its ability to deliver greater customer satisfaction, employee engagement, and operational effectiveness (Kappelman et al., 2021). Our focus on strategic agility assumed a new air of importance in spring 2020 for no sooner had we sent out our Call for Papers than the COVID-19 pandemic struck. Organisations’ subdued response to the pandemic brought into sharp relief the need for fresh thinking on what it means to be “agile”. Organisations who were slow to pivot were mercilessly punished; retailers who relied heavily on foot traffic such as Brooks Brothers, Neiman Marcus, and JC Penney were especially vulnerable. Others such as Zoom, Uber Eats, Home Depot, Netflix, and Disney were able to scale and innovate around their existing processes and business models in order to remain relevant. Perhaps this time is different for the pandemic exposed the limits of what organisations could really do. For those who say that organisations could never have foreseen this calamitous event and so could never have planned an effective response, perhaps we should reconsider that logic so that we are better prepared next time. So what could we have done differently? We might also ask whether efforts to boost strategic agility are seen as just another IT problem for the IS function to resolve or whether strategic agility is an opportunity that warrants serious attention from all organisational leaders.","PeriodicalId":50486,"journal":{"name":"European Journal of Information Systems","volume":null,"pages":null},"PeriodicalIF":9.5,"publicationDate":"2022-11-02","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"46149395","PeriodicalName":null,"FirstCategoryId":null,"ListUrlMain":null,"RegionNum":2,"RegionCategory":"管理学","ArticlePicture":[],"TitleCN":null,"AbstractTextCN":null,"PMCID":"","EPubDate":null,"PubModel":null,"JCR":null,"JCRName":null,"Score":null,"Total":0}
引用次数: 4
Technology-driven mandatory customer participation: a new recovery strategy to promote customers’ online post-recovery satisfaction 技术驱动的强制性客户参与:一种促进客户在线恢复后满意度的新恢复策略
IF 9.5 2区 管理学 Q1 Social Sciences Pub Date : 2022-11-01 DOI: 10.1080/0960085x.2022.2139770
Yu Zhang, X. Luo, B. Shao, Jose Benitez
{"title":"Technology-driven mandatory customer participation: a new recovery strategy to promote customers’ online post-recovery satisfaction","authors":"Yu Zhang, X. Luo, B. Shao, Jose Benitez","doi":"10.1080/0960085x.2022.2139770","DOIUrl":"https://doi.org/10.1080/0960085x.2022.2139770","url":null,"abstract":"","PeriodicalId":50486,"journal":{"name":"European Journal of Information Systems","volume":null,"pages":null},"PeriodicalIF":9.5,"publicationDate":"2022-11-01","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"46646712","PeriodicalName":null,"FirstCategoryId":null,"ListUrlMain":null,"RegionNum":2,"RegionCategory":"管理学","ArticlePicture":[],"TitleCN":null,"AbstractTextCN":null,"PMCID":"","EPubDate":null,"PubModel":null,"JCR":null,"JCRName":null,"Score":null,"Total":0}
引用次数: 3
Dynamic capabilities for transitioning from product platform ecosystem to innovation platform ecosystem 产品平台生态系统向创新平台生态系统过渡的动态能力
IF 9.5 2区 管理学 Q1 Social Sciences Pub Date : 2022-10-26 DOI: 10.1080/0960085x.2022.2136542
Kazem Haki, Michael Blaschke, Stephan Aier, R. Winter, D. Tilson
{"title":"Dynamic capabilities for transitioning from product platform ecosystem to innovation platform ecosystem","authors":"Kazem Haki, Michael Blaschke, Stephan Aier, R. Winter, D. Tilson","doi":"10.1080/0960085x.2022.2136542","DOIUrl":"https://doi.org/10.1080/0960085x.2022.2136542","url":null,"abstract":"","PeriodicalId":50486,"journal":{"name":"European Journal of Information Systems","volume":null,"pages":null},"PeriodicalIF":9.5,"publicationDate":"2022-10-26","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"47373427","PeriodicalName":null,"FirstCategoryId":null,"ListUrlMain":null,"RegionNum":2,"RegionCategory":"管理学","ArticlePicture":[],"TitleCN":null,"AbstractTextCN":null,"PMCID":"","EPubDate":null,"PubModel":null,"JCR":null,"JCRName":null,"Score":null,"Total":0}
引用次数: 2
The Impact of Persuasive Response Sequence and Consistency When Information Technology Service Providers Address Auditor-Identified Issues in System and Organization Control 2 Reports 当信息技术服务提供商在系统和组织控制2报告中解决审计员识别的问题时,说服性响应顺序和一致性的影响
IF 9.5 2区 管理学 Q1 Social Sciences Pub Date : 2022-10-24 DOI: 10.2308/isys-2021-016
Mark D. Sheldon, Sudip Bhattacharjee, Reza Barkhi
We examine how an IT service provider's persuasive communication related to SOC2 report findings influences management's (i.e., user entities') perceptions of the outsourced services. Within SOC2 reports, service providers can attempt to influence management's impressions of auditor-identified issues and, due to the report's limited audience, also follow-up with management about these issues. Using dual-process theories of persuasion, we predict the type of persuasion used by a service provider in a SOC2 report (contend or concede), and its consistency with follow-up persuasive appeals (contend or concede), will influence management's perceptions of the services provided. In an experiment, only when the service provider first contends the auditor's findings does a follow-up concession (rather than contention) result in more favorable perceptions. Persuasion tactics also influence management's processing of risk factors, which impact their trust in the service. Thus, IT service providers' initial and follow-up persuasive communications influence management's assessment of SOC2 auditor-identified issues.
我们研究了IT服务提供商与SOC2报告发现相关的说服性沟通如何影响管理层(即用户实体)对外包服务的看法。在SOC2报告中,服务提供者可以试图影响管理层对审计员确定的问题的印象,并且由于报告的受众有限,还可以就这些问题与管理层进行后续行动。使用说服的双过程理论,我们预测服务提供者在SOC2报告中使用的说服类型(争论或让步),以及它与后续说服性呼吁(争论或让步)的一致性,将影响管理层对所提供服务的看法。在一项实验中,只有当服务提供者首先对审计师的发现提出异议时,后续的让步(而不是争论)才会产生更有利的看法。说服策略还会影响管理者对风险因素的处理,从而影响他们对服务的信任。因此,IT服务提供商的初始和后续说服性沟通会影响管理层对SOC2审计员发现的问题的评估。
{"title":"The Impact of Persuasive Response Sequence and Consistency When Information Technology Service Providers Address Auditor-Identified Issues in System and Organization Control 2 Reports","authors":"Mark D. Sheldon, Sudip Bhattacharjee, Reza Barkhi","doi":"10.2308/isys-2021-016","DOIUrl":"https://doi.org/10.2308/isys-2021-016","url":null,"abstract":"We examine how an IT service provider's persuasive communication related to SOC2 report findings influences management's (i.e., user entities') perceptions of the outsourced services. Within SOC2 reports, service providers can attempt to influence management's impressions of auditor-identified issues and, due to the report's limited audience, also follow-up with management about these issues. Using dual-process theories of persuasion, we predict the type of persuasion used by a service provider in a SOC2 report (contend or concede), and its consistency with follow-up persuasive appeals (contend or concede), will influence management's perceptions of the services provided. In an experiment, only when the service provider first contends the auditor's findings does a follow-up concession (rather than contention) result in more favorable perceptions. Persuasion tactics also influence management's processing of risk factors, which impact their trust in the service. Thus, IT service providers' initial and follow-up persuasive communications influence management's assessment of SOC2 auditor-identified issues.","PeriodicalId":50486,"journal":{"name":"European Journal of Information Systems","volume":null,"pages":null},"PeriodicalIF":9.5,"publicationDate":"2022-10-24","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"72844237","PeriodicalName":null,"FirstCategoryId":null,"ListUrlMain":null,"RegionNum":2,"RegionCategory":"管理学","ArticlePicture":[],"TitleCN":null,"AbstractTextCN":null,"PMCID":"","EPubDate":null,"PubModel":null,"JCR":null,"JCRName":null,"Score":null,"Total":0}
引用次数: 0
The creativity model of age and innovation with IT: why older users are less innovative and what to do about it 年龄和IT创新的创造力模型:为什么年龄较大的用户缺乏创新以及如何解决这个问题
IF 9.5 2区 管理学 Q1 Social Sciences Pub Date : 2022-10-21 DOI: 10.1080/0960085x.2022.2137064
Stefan Tams, Alina Dulipovici
{"title":"The creativity model of age and innovation with IT: why older users are less innovative and what to do about it","authors":"Stefan Tams, Alina Dulipovici","doi":"10.1080/0960085x.2022.2137064","DOIUrl":"https://doi.org/10.1080/0960085x.2022.2137064","url":null,"abstract":"","PeriodicalId":50486,"journal":{"name":"European Journal of Information Systems","volume":null,"pages":null},"PeriodicalIF":9.5,"publicationDate":"2022-10-21","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"44317062","PeriodicalName":null,"FirstCategoryId":null,"ListUrlMain":null,"RegionNum":2,"RegionCategory":"管理学","ArticlePicture":[],"TitleCN":null,"AbstractTextCN":null,"PMCID":"","EPubDate":null,"PubModel":null,"JCR":null,"JCRName":null,"Score":null,"Total":0}
引用次数: 1
The Impact of CEO IT Ability on Bank Loan Terms CEO IT能力对银行贷款条件的影响
IF 9.5 2区 管理学 Q1 Social Sciences Pub Date : 2022-10-11 DOI: 10.2308/isys-2021-020
Tracie Frost, C. He, Jiwon Nam, R. Pinsker
While the role that information technology (IT) executives’ expertise has on firm outcomes is well-documented, little empirical work investigates the effect of the IT ability of non-IT executives on firm outcomes. We apply upper echelons theory and create a unique measure of Chief Executive Officer (CEO) IT ability to empirically investigate its impact on bank loan pricing and non-pricing terms. Examining a sample of firms between 2002 and 2017, we find that CEO IT ability is associated with lower cost of debt, less collateral, fewer loan covenants, and fewer credit ratings downgrades. Further, we show that our results are not driven by high tech firms and are incremental to firm-level IT capability. Our results extend upper echelons theory and suggest that IT ability is an important CEO characteristic that can be influential in improving lending outcomes.
虽然信息技术(IT)高管的专业知识对公司业绩的影响是有据可查的,但很少有实证研究调查非IT高管的IT能力对公司业绩的影响。我们运用上层梯队理论,创建了一个独特的衡量首席执行官(CEO) IT能力的方法,以实证研究其对银行贷款定价和非定价条款的影响。通过对2002年至2017年的公司样本进行研究,我们发现CEO的IT能力与较低的债务成本、较少的抵押品、较少的贷款契约和较少的信用评级下调有关。此外,我们表明,我们的结果不是由高科技公司驱动的,而是对公司级IT能力的增量。我们的研究结果扩展了上层梯次理论,并表明IT能力是CEO的重要特征,可以影响改善贷款结果。
{"title":"The Impact of CEO IT Ability on Bank Loan Terms","authors":"Tracie Frost, C. He, Jiwon Nam, R. Pinsker","doi":"10.2308/isys-2021-020","DOIUrl":"https://doi.org/10.2308/isys-2021-020","url":null,"abstract":"While the role that information technology (IT) executives’ expertise has on firm outcomes is well-documented, little empirical work investigates the effect of the IT ability of non-IT executives on firm outcomes. We apply upper echelons theory and create a unique measure of Chief Executive Officer (CEO) IT ability to empirically investigate its impact on bank loan pricing and non-pricing terms. Examining a sample of firms between 2002 and 2017, we find that CEO IT ability is associated with lower cost of debt, less collateral, fewer loan covenants, and fewer credit ratings downgrades. Further, we show that our results are not driven by high tech firms and are incremental to firm-level IT capability. Our results extend upper echelons theory and suggest that IT ability is an important CEO characteristic that can be influential in improving lending outcomes.","PeriodicalId":50486,"journal":{"name":"European Journal of Information Systems","volume":null,"pages":null},"PeriodicalIF":9.5,"publicationDate":"2022-10-11","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"86552510","PeriodicalName":null,"FirstCategoryId":null,"ListUrlMain":null,"RegionNum":2,"RegionCategory":"管理学","ArticlePicture":[],"TitleCN":null,"AbstractTextCN":null,"PMCID":"","EPubDate":null,"PubModel":null,"JCR":null,"JCRName":null,"Score":null,"Total":0}
引用次数: 1
Auditor Judgment Bias Research: A 50-Year Trend Analysis and Emerging Technology Use 审计师判断偏差研究:50年趋势分析与新兴技术应用
IF 9.5 2区 管理学 Q1 Social Sciences Pub Date : 2022-10-11 DOI: 10.2308/isys-2020-079
Danielle R. Lombardi, J. Sipior, Steven Dannemiller
The increased development and use of automated and cognitive technologies at the Global Six, in conjunction with the increased availability of data and various levels of data structure, may exacerbate auditor judgment bias or give rise to new biases. We take a comprehensive approach to gain a new perspective by providing a 50-year trend analysis of auditor judgment bias which results from relying on judgmental heuristics and the potential effects that the use of cognitive and automated technologies, such as artificial intelligence, may have on judgment. We describe individual biases and identify specific areas of research, commonalities and differences, gaps in the literature, and research methods applied. We construct a conceptual framework as a point of departure to guide future research by focusing on the impact of emerging technology. We conclude by identifying opportunities for future research.
全球六强越来越多地开发和使用自动化和认知技术,再加上数据可用性的增加和不同层次的数据结构,可能会加剧审计师的判断偏见或产生新的偏见。通过对审计师判断偏差的50年趋势分析,我们采用了一种全面的方法来获得一个新的视角,这种偏差源于依赖于判断启发式,以及使用认知和自动化技术(如人工智能)可能对判断产生的潜在影响。我们描述了个人偏见,并确定了特定的研究领域、共性和差异、文献中的差距和应用的研究方法。我们构建了一个概念框架作为出发点,通过关注新兴技术的影响来指导未来的研究。最后,我们确定了未来研究的机会。
{"title":"Auditor Judgment Bias Research: A 50-Year Trend Analysis and Emerging Technology Use","authors":"Danielle R. Lombardi, J. Sipior, Steven Dannemiller","doi":"10.2308/isys-2020-079","DOIUrl":"https://doi.org/10.2308/isys-2020-079","url":null,"abstract":"The increased development and use of automated and cognitive technologies at the Global Six, in conjunction with the increased availability of data and various levels of data structure, may exacerbate auditor judgment bias or give rise to new biases. We take a comprehensive approach to gain a new perspective by providing a 50-year trend analysis of auditor judgment bias which results from relying on judgmental heuristics and the potential effects that the use of cognitive and automated technologies, such as artificial intelligence, may have on judgment. We describe individual biases and identify specific areas of research, commonalities and differences, gaps in the literature, and research methods applied. We construct a conceptual framework as a point of departure to guide future research by focusing on the impact of emerging technology. We conclude by identifying opportunities for future research.","PeriodicalId":50486,"journal":{"name":"European Journal of Information Systems","volume":null,"pages":null},"PeriodicalIF":9.5,"publicationDate":"2022-10-11","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"76521001","PeriodicalName":null,"FirstCategoryId":null,"ListUrlMain":null,"RegionNum":2,"RegionCategory":"管理学","ArticlePicture":[],"TitleCN":null,"AbstractTextCN":null,"PMCID":"","EPubDate":null,"PubModel":null,"JCR":null,"JCRName":null,"Score":null,"Total":0}
引用次数: 0
期刊
European Journal of Information Systems
全部 Acc. Chem. Res. ACS Applied Bio Materials ACS Appl. Electron. Mater. ACS Appl. Energy Mater. ACS Appl. Mater. Interfaces ACS Appl. Nano Mater. ACS Appl. Polym. Mater. ACS BIOMATER-SCI ENG ACS Catal. ACS Cent. Sci. ACS Chem. Biol. ACS Chemical Health & Safety ACS Chem. Neurosci. ACS Comb. Sci. ACS Earth Space Chem. ACS Energy Lett. ACS Infect. Dis. ACS Macro Lett. ACS Mater. Lett. ACS Med. Chem. Lett. ACS Nano ACS Omega ACS Photonics ACS Sens. ACS Sustainable Chem. Eng. ACS Synth. Biol. Anal. Chem. BIOCHEMISTRY-US Bioconjugate Chem. BIOMACROMOLECULES Chem. Res. Toxicol. Chem. Rev. Chem. Mater. CRYST GROWTH DES ENERG FUEL Environ. Sci. Technol. Environ. Sci. Technol. Lett. Eur. J. Inorg. Chem. IND ENG CHEM RES Inorg. Chem. J. Agric. Food. Chem. J. Chem. Eng. Data J. Chem. Educ. J. Chem. Inf. Model. J. Chem. Theory Comput. J. Med. Chem. J. Nat. Prod. J PROTEOME RES J. Am. Chem. Soc. LANGMUIR MACROMOLECULES Mol. Pharmaceutics Nano Lett. Org. Lett. ORG PROCESS RES DEV ORGANOMETALLICS J. Org. Chem. J. Phys. Chem. J. Phys. Chem. A J. Phys. Chem. B J. Phys. Chem. C J. Phys. Chem. Lett. Analyst Anal. Methods Biomater. Sci. Catal. Sci. Technol. Chem. Commun. Chem. Soc. Rev. CHEM EDUC RES PRACT CRYSTENGCOMM Dalton Trans. Energy Environ. Sci. ENVIRON SCI-NANO ENVIRON SCI-PROC IMP ENVIRON SCI-WAT RES Faraday Discuss. Food Funct. Green Chem. Inorg. Chem. Front. Integr. Biol. J. Anal. At. Spectrom. J. Mater. Chem. A J. Mater. Chem. B J. Mater. Chem. C Lab Chip Mater. Chem. Front. Mater. Horiz. MEDCHEMCOMM Metallomics Mol. Biosyst. Mol. Syst. Des. Eng. Nanoscale Nanoscale Horiz. Nat. Prod. Rep. New J. Chem. Org. Biomol. Chem. Org. Chem. Front. PHOTOCH PHOTOBIO SCI PCCP Polym. Chem.
×
引用
GB/T 7714-2015
复制
MLA
复制
APA
复制
导出至
BibTeX EndNote RefMan NoteFirst NoteExpress
×
0
微信
客服QQ
Book学术公众号 扫码关注我们
反馈
×
意见反馈
请填写您的意见或建议
请填写您的手机或邮箱
×
提示
您的信息不完整,为了账户安全,请先补充。
现在去补充
×
提示
您因"违规操作"
具体请查看互助需知
我知道了
×
提示
现在去查看 取消
×
提示
确定
Book学术官方微信
Book学术文献互助
Book学术文献互助群
群 号:481959085
Book学术
文献互助 智能选刊 最新文献 互助须知 联系我们:info@booksci.cn
Book学术提供免费学术资源搜索服务,方便国内外学者检索中英文文献。致力于提供最便捷和优质的服务体验。
Copyright © 2023 Book学术 All rights reserved.
ghs 京公网安备 11010802042870号 京ICP备2023020795号-1