Grover S. Kearns

The effect of strategic alignment on the use of IS-based resources for competitive advantage.

Abstract Persuasive evidence has described the strategic use of information resources in organizations. As a result, IS researchers have sought empirically to link that use to improved organizational performance. However, this alignment-performance relationship has been difficult to confirm. The current study contributes by distinguishing the alignment of the information systems plan with the business plan (ISP–BP) and the reciprocal alignment (BP–ISP). The study used 107 matched pairs of IS executives and other senior executives. Analysis showed that for IS executives both ISP–BP and BP–ISP alignment predicted the use of IS-based resources for competitive advantage. However, for other senior executives, only ISP–BP alignment predicted it. Study results suggest both groups of subjects share an understanding of the role of ISP–BP in creating competitive advantage from their information systems investments. However, the lack of a shared understanding of BP–ISP alignment may prevent organizations from achieving that advantage.

The impact of industry contextual factors on IT focus and the use of IT for competitive advantage

Only limited empirical evidence has confirmed the effectiveness of strategic information systems planning (SISP)and there is no evidence that investment in mission-critical systems leads to improved performance under conditions of environmental uncertainty and information intensity. This study tests the extent to which such contextual factors impact business dependence on IT and two SISP practices: IT participation in business planning and the alignment between the IT and the business plans. It also examines the influence of IT dependence and SISP on the use of IT for competitive advantage. Using structural equation modeling on postal survey data from 161 firms, it found a positive and significant impact of the contextual factors on business dependence on IT and the two SISP practices and between these factors and the use of IT for competitive advantage. Data also revealed significant differences between industry types and environmental uncertainty but not information intensity. Implications are discussed.

An electronic commerce strategic typology: insights from case studies

Growth in electronic commerce (EC) continues to exceed growth rates in traditional markets and continues to offer new and different opportunities than traditional businesses. Its failures, however, suggest that many firms are not following successful strategies and have failed to align their EC strategies with business strategies. Observing practices at 12 companies provided insight into the impact of EC alignment on organizational profitability. A framework for its strategy types, derived from the Miles and Snow typology, was found to be useful in examining the strategic practices of the companies and results were generally consistent with the ideal profiles. Data suggested that companies with medium to high alignment exhibited higher planning formality and were more profitable. Analyzers displayed the highest alignment and online commitment. Both analyzers and prospectors had high profitability but prospectors displayed low alignment. Reactors exhibited the lowest alignment and were the least profitable.

A Curriculum for Teaching Information Technology Investigative Techniques for Auditors

Recent prosecutions of highly publicized white-collar crimes combined with public outrage have resulted in heightened regulation and greater emphasis on systems of internal control. Because both white-collar and cybercrimes are usually perpetrated through computers, auditors’ knowledge of information technology (IT) is now more vital than ever. However, preserving digital evidence and investigative techniques, which can be essential to fraud examinations, are not skills frequently taught in accounting programs. Furthermore, many students are not instructed in the use of computer assisted auditing tools and techniques – applications that might uncover fraudulent activity. Only a limited number of university-level accounting classes provide instruction in IT investigative techniques.

Developing a Forensic Continuous Audit Model

Despite increased attention to internal controls and risk assessment, traditional audit approaches do not seem to be highly effective in uncovering the majority of frauds. Less than 20 percent of all occupational frauds are uncovered by auditors. Forensic accounting has recognized the need for automated approaches to fraud analysis yet research has not examined the benefits of forensic continuous auditing as a method to detect and deter corporate fraud. The purpose of this paper is to show how such an approach is possible. A model is presented that supports the acceptance of forensic continuous auditing by auditors and management as an effective tool to support the audit function, meet management’s regulatory objectives, and to combat fraud. An approach to developing such a system is presented.

Graduate Accounting Students' Perception of IT Forensics: A Multi-Dimensional Analysis

Forensics and information technology (IT) have become increasingly important to accountants and auditors. Undergraduate accounting students are introduced to general IT topics but discussion of forensic knowledge is limited. A few schools have introduced an undergraduate major in forensic accounting. Some graduate schools offer accounting students an emphasis in forensic or fraud accounting that includes instruction in forensics and information technology. When students do not view the IT topics as being equally important to their careers as traditional accounting topics, these attitudes may reduce the quality of the course. In an effort to assess student attitudes, a survey of 46 graduate accounting students was conducted to measure two dimensions − knowledge and skills and interest and enjoyment − along nine common topics found in a forensics IT course. The association of the two dimensions was then measured. Also, the relationship between IT attitudes and the nine topics was measured along both dimensions. Fifteen hypotheses are presented and tested. Results are discussed to posit what instructors can do in order to increase the quality of the class and the positive perception of IT for accounting students.

COMPUTER FORENSIC PROJECTS FOR ACCOUNTANTS

Digital attacks on organizations are becoming more common and more sophisticated. Firms are interested in providing data security and having an effective means to respond to attacks. Accountants possess important investigative and analytical skills that serve to uncover fraud in forensic investigations. Some accounting students take courses in forensic accounting but few colleges offer a course in computer forensics for accountants. Educators wishing to develop such a course may find developing the curriculum daunting. A major element of such a course is the use of forensic software. This paper argues the importance of computer forensics to accounting students and offers a set of exercises to provide an introduction to obtaining and analyzing data with forensics software that are available free online. In most cases, figures of important steps are provided. Educators will benefit when developing the course learning goals and curriculum.

Computer Forensics for Graduate Accountants: A Motivational Curriculum Design Approach

Computer forensics involves the investigation of digital sources to acquire evidence that can be used in a court of law. It can also be used to identify and respond to threats to hosts and systems. Accountants use computer forensics to investigate computer crime or misuse, theft of trade secrets, theft of or destruction of intellectual property, and fraud. Education of accountants to use forensic tools is a goal of the AICPA (American Institute of Certified Public Accountants). Accounting students, however, may not view information technology as vital to their career paths and need motivation to acquire forensic knowledge and skills. This paper presents a curriculum design methodology for teaching graduate accounting students computer forensics. The methodology is tested using perceptions of the students about the success of the methodology and their acquisition of forensics knowledge and skills. An important component of the pedagogical approach is the use of an annotated list of over 50 forensic web-based tools.