Catherine A. Hardy

E-government policy and practice: A theoretical and empirical exploration of public e-procurement

Abstract The purpose of this paper is to theoretically and empirically explore how public e-procurement policies are translated into practice. The theoretical argument draws on actor network theory (ANT), coupled with Colebatch’s [Colebatch, H. K. (2002). Policy (2nd ed.). Maidenhead, Open University Press.] social construct of policy, to analyze the actors, actions, and circumstances through which understanding of public e-procurement comes to stabilize (or not) into a coherent policy for action. Drawing on three case studies of central government agencies in Italy, Scotland, and Western Australia, we suggest new intellectual perspectives and methodological heuristics that may assist researchers and practitioners analytical efforts in examining sociotechnical change and the implications for policy development and implementation.

Online business reporting: An information management perspective

Online business reporting and the benefits thereof are widely reported in the academic and practitioner literatures. Much is made of its potential to transform information supply and demand and the dominant focus of the current discourse is on the automation and publishing aspects of online business reporting. These we argue are necessary aspects but present a narrow conception of the role of business information in organisations. Current research lacks an information management perspective, which focuses attention on the design, management and intellectual organisation of business information. Drawing on a preliminary study of the adoption and implementation of business reporting markup languages (in particular XBRL) in the Australian financial sector we draw out the issues for research and practice. We present a complementary perspective that makes information and information work visible and takes into account the complex inter-relationships between the activities of humans and the information itself.

The Messy Matters of Continuous Assurance: Findings from Exploratory Research in Australia.

ABSTRACT: The potential benefits of and business imperatives for continuous assurance (CA) are now widely acknowledged. However, uncertainty remains about how CA may be effectively implemented at a theoretical and practical level. The aim of this paper is to report on the first stage of a long-term comparative case study research project examining the adoption and implementation of CA in Australian organizations. The research supports three goals: (1) to inform strategies for creating CA capability, (2) to increase success of CA initiatives, and (3) to advance theory. Key findings emerging from this exploratory case study research in six organizations include the multifaceted and messy nature of CA, implementation as an emergent and translation process, managing change and relational contexts, the CA “champion” and top management support, assembling new skill sets and building capabilities, and the problems and politics of information.

Public eprocurement in action: policies, practices and technologies

This paper examines how abstract governmental eProcurement policies are translated into practice. We adopt a social constructionist perspective on policy and argue that the processes of eProcurement in public sector organizations are interwoven in broader policy processes and heterogeneous networks. Using the case study method we provide an empirical illustration of how this perspective could be drawn upon to make sense of eProcurement in action.

Continuous Auditing and Monitoring in Practice: Lessons from Metcash’s Business Assurance Group.

ABSTRACT:  Advances in information technologies, multiple and diverse risks, complex and changing regulatory environments, antifraud measures, budget constraints, and the volume, velocity, and variety of data being created have renewed attention in continuous auditing (CA) and continuous monitoring (CM). Notwithstanding the growing interest, there is currently limited guidance and empirical evidence available about the practicalities of implementing CA and CM and the differences (or not) between them. In this paper, we describe a case study of how CA and CM has been interpreted and implemented at Metcash, a wholesale distribution and marketing company in Australia. The results for this organization so far are notable: over 100 automated tests performed daily, a fully integrated exception management system, advancement from data to predictive analytics, and the use of visualization technologies for enhancing reporting. However, this outcome has not been without challenges. Our aim in presenting this case i...

Information security governance practices in critical infrastructure organizations: A socio-technical and institutional logic perspective

Achieving a sustainable information protection capability within complex business, legal and technical environments is an integral part of supporting an organization’s strategic and compliance objectives. Despite a growing focus on information security governance (ISG) it remains under-explored requiring greater empirical scrutiny and more contextually attuned theorizing. This study adopts an interpretive case approach and uses analytical lenses drawing from socio-technical systems and institutional logics to examine how ISG arrangements are framed and shaped in practice in fourteen Australian Critical Infrastructure Organizations. Our findings illustrate the heterogeneity and malleability of ISG across different organizations involving intra- and inter-organizational relationships and trust mechanisms. We identify the need to reframe ISG, adopting the new label information protection governance (IPG), to present a more multi-faceted view of information protection incorporating a richly layered set of social and technical aspects, that constitute and are constituted by governance arrangements.

Business Analytics and Continuous Assurance: Theoretical Matters, Practice Issues, and Future Directions

Business analytics (BA) has gained prominence in the field of continuous assurance (CA). It has been represented as a critical element in promoting the advancement of CA and transforming risk and assurance practices. However, to date there has been limited theoretical guidance and empirical research in this area. The active role that BA plays needs to be unpacked and better understood. The aim of this paper is to (1) theoretically focus attention towards the role that BA plays in CA and (2) provide empirical insights based on an exploratory analysis of four case studies. The research is grounded in a practice based view and socio-material approach. BA is shown as a multi-faceted object that shifts and changes form over time and not necessarily in an orderly trajectory represented in current guidance. This research also offers important theoretical and empirical insights for the field of BA.