The Electronic Journal of Information Systems Evaluation provides critical perspectives on topics relevant to Information Systems Evaluation, with an emphasis on the organisational and management implications
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Journal Article

A Heuristic Approach to the Adoption and Implementation of Activity Based Costing Information Systems  pp59-76

Behrouz Zarei, Ramin Sepehri Rad, Fereshteh Ghapanchi, Amir Hossein Ghapanchi

© Jul 2015 Volume 18 Issue 1, Editor: Shaun Pather, pp1 - 92

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Abstract

Abstract: For successful implementation of Activity Based Costing (ABC) information systems, like any other Accounting Information System (AIS), there are several key points to be considered. Several researchers have studied factors influencing succes s in various stages of Activity Based Costing Information Systems (ABCIS) development. However, a gap in the literature concerns a lack of research for the development of a taxonomy of heuristic principles for better implementation and successful utiliz ation of ABCISs. This paper offers a detailed analysis of ABCISs by: (i) reviewing literature studies in order to build a more exhaustive list of success factors of ABCIS. Twenty primary and twenty‑two secondary success factors are identified; and (ii ) running four rounds of grounded action research through interviews in a case study of a bank. Twenty‑seven heuristics for the successful implementation of ABCIS are derived. Finally, the paper demonstrates the extent to which each heuristic may address each main success factor. Implications of the results for researchers and practitioners are subsequently proposed.

 

Keywords: Keywords: Activity-based Costing, ABC, Activity-based Costing Information Systems, ABCIS, Accounting Information Systems, AIS, Heuristics.

 

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Journal Article

e‑Commerce Investments from an SME perspective: Costs, Benefits and Processes  pp45-56

Sandra Cohen, Georgila Kallirroi

© Nov 2006 Volume 9 Issue 2, Editor: Dan Remenyi, pp45 - 104

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Abstract

The scope of this paper is to investigate whether SMEs take into consideration the cost dimensions (tangible and intangible, direct and indirect) and follow the investment appraisal techniques proposed in literature as relevant and suitable in relation to e‑commerce adoption. More specifically, we analyse the importance placed by the EC adopters on specific cost elements, types of budgets and investment appraisal techniques in relation to EC decision. Furthermore, we aim at understanding the reasons, both quantitative and qualitative, that drive SMEs to embark on such an investment. Our empirical evidence is based on the responses to questions found on a structured questionnaire answered by Greek firms that have already adopted EC. Our findings indicate that cost, in general, is not a major issue for Greek SMEs when deciding to implement EC, while the strategic benefits they aim at gaining from EC applications play a critical role in the adoption decision.

 

Keywords: e-commerce, IT investment, SMEs, IT costs, IT investment appraisal, Greece

 

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Journal Article

The Five‑dimensional Reflective Cycle Framework for Designing Financial Information Management Systems Courses  pp241-254

Hien Minh Thi Tran, Farshid Anvari

© Oct 2013 Volume 16 Issue 3, ICIME 2013, Editor: Nelson Leung, pp161 - 254

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Abstract

Abstract: Financial Information Management Systems (FIMS) or Accounting Information Systems (AIS) is a cross‑discipline subject, often taught by Computing and Accounting disciplines. In recent years, demand for this subject has grown. However, educato rs have lamented high failure rates among AIS students; professional bodies have reported that graduates lack sufficient meta‑cognitive knowledge of information systems to perform their tasks. Students have reported that their knowledge of databases, ente rprise resource planning and relevant technology topics is lacking. Quality teaching of FIMS or AIS requires instructors to actively update their knowledge of accounting systems and information technology as well as to reflect on their teaching techniques . Reflection and reflective practices are taught within the education discipline, and have grown in popularity among many other disciplines. Yet little has been written about how accounting and IT professionals reflect on their practice and how they apply their reflections to their teaching. Through our case study at an Australian university, we discuss (1) the rationale for the importance of constructivist theory, cognitive load theory, reflective and action‑research in teaching and learning, (2) Blo om⠒s Revised Taxonomy, (3) the application of Bloom and the reflective concept for the design and delivery of FIMS courses, (4) reflection on our strategies for applying these concepts (5) how reflective professionals can assist instructors in t he design and delivery of FIMS courses and, (6) how the proposed five‑dimensional reflective cycle framework can assist academics in the design of AIS courses. Our study supports the view that reflection, within the proposed framework, is an effective strategy; and that Bloom⠒s Revised Taxonomy and the PEER Model are tools which can assist instructors to teach FIMS and AIS courses in a way that enhances participant⠒s learning abilities. We present a five‑dimensional reflective cycle framework t hat facilitates reflective practice among academic and prof

 

Keywords: Keywords: constructivist theory, Blooms Revised Taxonomy, active learning, five-dimensional reflective cycle framework, evaluation, financial information management systems, FIMS, accounting information systems, AIS

 

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