Search results for "Information System"
showing 10 items of 2404 documents
Fair Value Accounting versus Historical Cost Accounting: a theoretical framework for judgment in financial crisis
2013
Since the 2008 global economical and financial crisis, the fair value measurement has acquired a controversial position both within the accounting regulatory committees and the accounting theory. The literature generally examines two opposite central paradigms of evaluation, namely the Fair Value Accounting (FVA) and the Historical Cost Accounting (HCA). The paper, after a literature review through both these opposite sides, suggests a theoretical framework, using the basic concept of “accounting system”, for the choice between the opposite paradigms, considered noteworthy in times of crisis as it should allow to conceptualize a ‘mixed system’, combining FVA and HCA in different ways accord…
Salesperson adoption and usage of mobile sales configuration tools
2018
PurposeThe purpose of this paper is to examine salespersons’ adoption and usage of mobile sales configuration tools (MSCT) and to identify areas for further development in this realm. Another objective is to offer a conceptualization of MSCT adoption.Design/methodology/approachFor this purpose, a qualitative case study approach was selected as the research method to better understand acceptance of a mobile configuration tool used by business-to-business (B2B) salespersons. Primary data were collected through semi-structured interviews, which included a series of open-ended questions to gain more detailed and contextual data.FindingsThe results obtained from the interviews indicated several …
How do gender, Internet activity and learning beliefs predict sixth-grade students’ self-efficacy beliefs in and attitudes towards online inquiry?
2021
Today’s students search, evaluate and actively use Web information in their school assignments, that is, they conduct an online inquiry. This current survey study addresses sixth-grade students’ self-efficacy beliefs in and attitudes towards online inquiry, and to what extent free-time and school-related Internet activity, gender and learning beliefs explain these. The questionnaire was administered in 10 schools to 340 sixth-graders in Finland. Exploratory and confirmatory factor analyses revealed three elements of self-efficacy beliefs: self-efficacy in Web searching, the evaluation of sources and synthesising information. Furthermore, attitudes towards online inquiry loaded into two fact…
Research Perspectives: Reconsidering the Role of Research Method Guidelines for Interpretive, Mixed Methods, and Design Science Research
2021
Information systems (IS) scholars have proposed guidelines for interpretive, mixed methods, and design science research in IS. Because many of these guidelines have also been suggested for evaluating what good or rigorous research is, they may be used as a checklist in the review process. In this paper, we raise the question: To what extent do research guidelines for interpretive, mixed methods, and design science research offer evidence that they can be used to evaluate the quality of research. We argue that scholars can use these guidelines to evaluate what good research is if there is compelling evidence that they lead to certain good research outcomes. We use three well-known sets of gu…
Estereotipos asociados al cuerpo humano: análisis de aplicaciones móviles usadas en la educación físico-deportiva
2022
Institutions and educators are massively and uncritically integrating digital curricular materials in their teaching praxis. This article aims to uncover whether health and fitness APP images convey or legitimize stereotypes linked to bodies, focusing on gender, race, somatotype and physical activity practice. We also analyse whether these apps are adequate for the recommended age or whether they are designed by physical education professionals. For that purpose, we designed a descriptive, comparative study based on content analysis on a sample of 373 images from 128 apps selected through a PRISMA review and a pilot test. Our results report that bodies reproduce a series of stereotypes: of …
Customers' Perceived Risk and Trust in Using Mobile Money Services—an Empirical Study of Ghana
2019
Although mobile money (MM) has been explored in the existing literature, the roles of trust and risk in MM use have received little attention from researchers. Furthermore, many of the existing studies have treated these constructs as unidimensional. The extant literature also shows that perceived risk has received little attention from researchers who have conducted studies on MM. Thus, the objective of this study is to examine the roles of trust and perceived risk in customers' intent to adopt MM services in Ghana. Both trust and perceived risk were broken down into various dimensions. The study involved 671 respondents who were selected via an intercept approach and an online survey. Str…
About time
2019
Purpose The purpose of this paper seeks to develop a motivation-based complementary framework for temporally dynamic user preferences to facilitate optimal timing in web personalisation. It also aims to highlight the benefits of considering user motivation when addressing issues in temporal dynamics. Design/methodology/approach Through theory, a complementary framework and propositions for motivation-based temporal dynamics for further testing are created. The framework is validated by feeding back findings, whereas some of the propositions are validated through an experiment. Findings The suggested framework distinguishes two ways (identifying/learning and shifting) of using a motive-base…
Explaining Causes Behind SQL Query Formulation Errors
2020
This Full Research Paper presents the most prominent query formulation errors in Structured Query Language (SQL), and maps these errors to their cognitive explanations. Understanding query formulation errors is a key to teaching SQL. more effectively. However, studies on what kind of errors novices struggle with are relatively scarce when compared to, for example, programming languages. Although committing errors is a crucial part in learning, some errors are relatively easy to fix, and their commonness is not necessarily an indication of their difficulty. Other errors, however, halt the learning process, and are never fixed by the query writer. Using a previously established error taxonomy…
OPTEER, un dispositif de connaissance et d’analyse territoriale par et pour les acteurs de la transition énergétique
2018
International audience; The aim of this article is to illustrate, through the implementation and exploitation of the OPTEER platform (Territorial Energy Observation and Prospective at the Regional scale), how the various tools made available to territorial actors and what collective uses of geographic information have developed. Based on his experience of more than 10 years, around which crystallized operational developments and research experiments, are also evoked the new needs related to the requirements of the implementation of energy transition and the tracks of research,development and porting envisaged to guarantee the durability of the device.; Cet article a pour objectif d’illustre…
Software Complexity and Organization of Firms’ Offshoring Activities
2017
How does software complexity shape software providers’ offshoring tasks, and how do such firms organize their offshoring activity? These questions are important, since the global software development market is growing rapidly, offering new opportunities for software managers and entrepreneurs to distribute their activities geographically. Based on a multi-site case study of 12 software firms, we study connections between software complexity and the offshoring strategies selected. Our findings suggest that software firms select a variety of organizational structures for their offshoring activity, and that the selection is shaped by the complexity of the software in question. peerReviewed