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: 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

Stock Price Reaction to Investments in Information Technology: the Relevance of Cost Management Systems  pp27-30

Narcyz Roztocki, Heinz Roland Weistroffer

© Apr 2006 Volume 9 Issue 1, Editor: Dan Remenyi, pp1 - 43

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The identification of conditions and factors under which investments in Information Technology (IT) can be expected to yield tangible returns is the subject of many productivity studies. Event study methodology, which examines the reaction in the stock price to announcements of different types of IT investments, is one approach to this kind of research. In the research presented in this paper, we use event study methodology to investigate the effect of cost management systems on payoffs from IT investments. The motivation for our research is based on the assumption that companies possessing reliable cost management systems, such as Activity‑Based Costing (ABC), are less likely to make expensive mistakes when investing in IT. Furthermore, the companies that use ABC and thus know the costs of their operation, are better able to single out those IT projects which positively impact the bottom line and competitiveness. In our study, we use a sample of three companies that are adopters of ABC, to examine the impact of 81 IT investment announcements on stock prices.


Keywords: Activity-based costing, cost management systems, event study methodology, information technology productivity paradox


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Journal Issue

Volume 9 Issue 2 / Nov 2006  pp45‑104

Editor: Dan Remenyi

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Once again we have received an interesting range of research papers from authors around the world and furthermore they continue to represent a very wide range of thought with regards to the different applications of evaluation thinking for information and communication technology. It is clear that this field has not yet produced a clear consensus as to any particular methodology and I for one believe that this is what one might loosely call a “good thing”.

Six papers have been selected by our reviewers through the process or double‑blind peer review and this has produced six very interesting and yet different papers from authors in Sweden, Spain, The Netherlands, Ireland and Greece.

I trust readers will find these pieces of research as interesting as I have.


Keywords: IS integration, activity-based costing, assessment, business evaluation, cost management systems, e-business, e-commerce, enterprise modelling, evaluation framework, event study methodology, information systems effectiveness, information systems management, information systems quality, information technology productivity paradox, internet business, IS success, IT investment, process capability, project portfolio, risk management, software process maturity, system analysis metrics, value-at-risk, web-facilitated business


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