[AISWorld] TOC And Abstracts: Intl J AIS, 12(1), March 2011

Fri Feb 25 13:45:21 EST 2011

TOC and Abstracts: International Journal of Accounting Information Systems

Volume 12, Issue 1, Pages 1-80 (March 2011) 

TABLE OF CONTENTS:
1) Editorial Board, Page IFC
2) Editorial: Looking ahead. Andreas I. Nicolaou, pp. 1-2
3) Extending AIS research to management accounting and control issues: A research note. Markus Granlund, pp. 3-19.
4) Impact of enterprise resource planning systems on management control systems and firm performance. Juha-Pekka Kallunki, Erkki K. Laitinen, Hanna Silvola, pp. 20-39.
5) The effects of decision aid structural restrictiveness on decision-making outcomes. Poh-Sun Seow, pp. 40-56.
6) Does long term performance improve following the appointment of a CIO?  Ashraf Khallaf, Terrance Skantz, pp. 57-78.
7) Call for Papers: ICESAL 2011, Thassos Island, Greece, 11-13 July 2011.  Page 79
8) Call for Research Paper Development Workshop, Thassos Island, Greece, 10 July, 2011. Page 80
9) Information for Authors, Pages I-II

ABSTRACTS:
Extending AIS research to management accounting and control issues: A research note. Markus Granlund, pp. 3-19. 
Abstract
The purpose of this commentary is to initiate discussion on the status of research on the interface
between management control, especially management accounting, and information technology, and on how we could proceed to understand this relationship and changes in it. The commentary also points to the need for expanding the sphere of theories and methodologies applied in the accounting information systems field, if we want to explain and understand the complex and mutually constitutive nature of the relationship, especially how new technologies are actually designed and adapted to work in practice. The mainstream tradition tends to largely ignore the design and implementation processes and especially the struggles therein.

Impact of enterprise resource planning systems on management control systems and firm performance. Juha-Pekka Kallunki, Erkki K. Laitinen, Hanna Silvola, pp. 20-39.
Abstract
In this study, we extend existing research on enterprise resource planning systems by exploring the effects of enterprise system adoption on subsequent non-financial and financial performance of a firm. Specifically, we investigate the role of formal and informal management control systems as mechanisms which mediate the effect of enterprise resource planning systems adoption on firm performance. Our empirical analyses are based on survey data drawn from 70 Finnish business units. Overall, our findings demonstrate that formal types of management control systems act as intervening variables mediating the positive lagged effect between enterprise systems adoption and non-financial performance. Informal types of management control systems, however, do not show similar mediating effects. We also predict and find a significant relationship between non-financial and financial firm performance. These results are important because the evidence on the joint roles of enterprise systems and management control system on improving the firm performance is very limited in prior literature. Our results show that the use of enterprise systems results in improved firm performance in the long run, and that more formal than informal types of management controls help firms achieve future performance goals.

The effects of decision aid structural restrictiveness on decision-making outcomes. Poh-Sun Seow, pp. 40-56.
Abstract
Decision aids are often designed to direct decision-makers' attention to potential problems or solutions prompted by the decision aid; but in most instances, it is impossible to prompt all possible issues that should be considered in making a decision. Decision aids can induce decision-making biases whereby users focus only on the issues identified by the decision aid and fail to adequately consider other issues that are not identified by the decision aid. The purpose of this study is to investigate whether restricting how users interact with computerized decision aids affects their performance by limiting their ability to consider other possible problems that may not be prompted by the decision aid. Decision aids often restrict the way a user interacts with a decision aid by the rules embedded within computerized decision aids. A more restrictive design imposes more limits on users by forcing users to adapt their decision-making process to match the decision aid. An experiment was conducted by varying the differential effect of both a more restrictive and less restrictive decision aid on users' decision-making outcomes. Results indicate that more restrictive decision aid affects users' decision-making process by increasing their decision-making bias through reducing their ability to identify items not specifically prompted by the aid. This study shows that the degree of restrictiveness is an important aspect of decision aid design and has implications for both future research and practice.

Does long term performance improve following the appointment of a CIO?  Ashraf Khallaf, Terrance Skantz, pp. 57-78.
Abstract
The chief information officer (CIO) is crucial to integrating information technology into firm strategy. While there is evidence that capital markets react favorably to CIO appointments in the days surrounding the appointment announcement, this is the first study to examine the change in firm accounting performance in the years following the appointment of a new CIO. To control for exogenous factors unrelated to CIO effectiveness, the performance of appointing firms is measured relative to industry-wide average performance for firms that did not create a new or fill an existing CIO position. Using multiple accounting return measures that are responsive to changes in efficiency and effectiveness, we find an improvement in performance that is limited largely to firms appointing to newly created positions. As expected, there are significant performance increases for "first movers" who create new CIO positions early relative to their competitors; however, firms late to appoint their first CIO also obtain similar advantages. We also find that the effect on firm performance is contingent on the economic environment of the firm and that performance improvement is most pronounced for CIO appointments occurring later in calendar time, for firms operating in industries with low sales growth, and for firms in industries with highly dynamic economic environments.

Andreas I. Nicolaou
Editor, International Journal of Accounting Information Systems
http://www.elsevier.com/locate/accinf 