Robin S. Poston

The Research Pyramid: A Framework for Accounting Information Systems Research

This paper extends Sowas (1997) Meaning Triangle to develop a framework for accounting information systems (AIS) research—the Research Pyramid. This framework identifies relationships between objects in economic reality, peoples concepts of economic reality, symbols used to record and represent economic reality, and the resultant accounting information systems that capture and present data about economic reality. The Research Pyramid has two major uses. First, the paper illustrates how the Research Pyramid can be used to identify new research questions to extend existing research streams. To be used in this manner, existing AIS research is classified along each of the edges of the Research Pyramid. Once an area of the literature has been analyzed, the edges that have not been studied extensively reveal potential primitive mappings for future exploration. Second, each primitive mapping is evaluated to identify which of four research methodologies (design science, field studies, survey research, and labor...

Understanding the Determinants of Service Channel Preference in the Early Stages of Adoption: A Social Cognitive Perspective on Online Brokerage Services*

In today’s increasingly technology-mediated world, individuals are often confronted with a decision of whether to obtain services through online, self-service technologies or traditional, nontechnological alternatives. Understanding the mechanisms by which consumers choose among these competing service channels represents an important concern for organizations, consumers, and Web site designers. This study develops a research model based on Social Cognitive Theory to explain and predict service channel preferences that arise in the early stages of adoption, before a consumer conducts business using a particular channel. The model is subsequently tested in the brokerage services context, using observations obtained via survey. Given the growing popularity of online investing combined with the challenging prospect of making optimal decisions in an inherently risky environment, the context offers insights of practical and theoretical importance. The results suggest that task-specific self-efficacy beliefs serve as the activating mechanism kicking off a chain of psychological events that entice consumers to favor a particular service channel. Higher levels of self-efficacy induce individuals to prefer the online approach. In addition to its direct effect on preference for the online service channel, higher levels of self-efficacy influence one’s propensity to take risks and expectations of performance-oriented rewards, which, in turn, sway consumers to favor the online service channel. Furthermore, self-efficacy and perceptions concerning the credibility of online information interact to affect service ∗ This article is dedicated in memory of the corresponding author’s mother, Margaret A. Looney, who recently lost a courageous battle with cancer. The corresponding author would like to thank Ron and Judy Paige, who provided resources and funding for this research through a faculty fellowship. The authors sincerely appreciate the insightful comments of the editors and reviewers on earlier versions of this manuscript. † Corresponding author.

Alignment within the software development unit: Assessing structural and relational dimensions between developers and testers

Just as business-IT alignment has received significant focus as a strategic concern in the IS literature, it is also important to consider internal alignment between the diverse subunits within the IT organization. This study investigates alignment between developers and testers in software development to understand alignment within the IT unit. Prior evidence of tension between these sub-groups (and others as well) suggests that all is not necessarily well within the IT organization. Misalignment within the IT unit can certainly make it difficult for the IT unit to add strategic value to the organization. This study is an important initial step in investigating IT subunit alignment which can inform future research focusing on the alignment of other IT subunits such as architecture, operations, and customer-support. Using theoretical concepts from strategic business-IT alignment, we test a research model through a survey of professional software developers and testers. Results suggest that relational but not structural dimensions influence IT subunit alignment.

The Effect of Online Social Value on Satisfaction and Continued Use of Social Media

Social media offers customers a unique service value proposition. Recognizing service value as a pivotal concept, this study develops an aggregate construct of online social value, whereby customers evaluate utilitarian and hedonic benefits relative to what they must sacrifice in effort and risk in deriving a value calculation of online social networking services which predicts satisfaction and continued use of online social media, such as Facebook. By empirically testing a model that explains online social value, this research contributes to information systems (IS) theory by introducing a customer value perspective in the social media context and helps service providers by identifying factors predicting satisfaction and continued use that might be employed to improve offerings to keep customers coming back.

Spyware: a view from the (online) street

There are indications of late that the use of anti-spyware software is on the rise, with more than 100 million Internet users downloading Lavasofts free anti-spyware software [2]. Some big-name companies are also beginning to address the spyware issue, including Microsoft, which currently has a beta version of its own anti-spyware available to Microsoft Windows users for download. However, a Gartner survey finds only 10% of respondents were taking sufficiently aggressive steps to minimize spyware infestations [5] and a Forrester survey found that even though 55% of consumers knew what spyware was, only 40% were running anti-spyware programs routinely [7].

Technology Solutions for Improving Accuracy and Availability of Healthcare Records

ABSTRACT Providers need access to the data in patient healthcare records to make decisions that provide the type of high-quality services, which lead to successful medical treatments. This article summarizes the data accuracy and data availability problems that exist in managing healthcare records, and then describes various technology solutions that could be designed to address specific data problems.

Creating Better Governance of Offshore Services

Abstract Given the extensive history that companies now have with offshore outsourcing and the critical role that it continues to play, it is vital that we synthesize the many lessons learned and formalize them into a workable and flexible governance model. A review of the leading academic and practitioner literature on offshore outsourcing provided the basis for development of nine attributes of best practices/maturity. These attributes were used further to propose a framework for mature offshore outsourcing governance. We conducted a case study of a leading U.S.-headquartered multinational company and its major offshore vendors, some of whom the company had been involved in offshoring with for many years. By juxtaposing the case study experiences with the disparate literature on offshore outsourcing and IT governance, a proposed model for mature offshore outsourcing governance emerged.

Ratings Scheme Bias in E-Commerce: Preliminary Insights

There is growing evidence that end-users are influenced by Internet-based opinion mechanisms before making a purchase. One of the most popular mechanisms are the rating schemes found on Web sites such as eBay.com, expertcentral.com, bizrate.com, epinions.com, slashdot.net, moviefone.com, citysearch.com, and so forth. Rating schemes affect end-user productivity in their ability to search and find products and services on the Internet. Unfortunately, ratings schemes can offer misleading information because those submitting ratings have personal subjective opinions, or those submitting ratings try to manipulate other users’ behaviors. For example, an author may ask family and friends to rate his or her book highly and his or her competitors’ books poorly. This article delineates the sources of rating scheme bias and the potential effects of this bias on how users utilize ratings. Data were gathered from 73 upper-division undergraduates completing a preliminary survey with openand closed-ended questions and 164 additional students completing an exploratory survey to support the preliminary survey results. Based on our findings, we offer preliminary insights and develop a set of propositions to encourage a more rigorous and in-depth examination of rating scheme bias by both practitioners and academicians.

A Social Cognitive Perspective on Channel Preference: A Study of Online Investing

Understanding the mechanisms by which consumers choose to conduct their business activities via the online channel represents an important concern for Web designers, marketers, and public policy makers alike. This study develops a research model based on Social Cognitive Theory to explain and predict channel preference. The model is subsequently tested in an online investing context using observations obtained via survey. The results suggest that task-specific self-efficacy beliefs serve as the activating mechanism kicking off a chain of psychological events that entice consumers to favor a particular channel. In addition to its direct effects on preference for the online approach, higher levels of self-efficacy influence one’s propensity to take risks and expectations of performance-oriented rewards, which, in turn, sway consumers to favor the online channel. Furthermore, self-efficacy and perceptions concerning the credibility of online information interact to influence channel preference. Consumers are most likely to conduct their business activities online when they view themselves as capable and perceive online sources to be credible. Implications for theory and practice are discussed in light of the findings.

Knowledge Management Systems Usage: Rating Scheme Validity and the Effort-Accuracy Trade-Off

Humans often seek input from others when solving complex problems and knowledge management systems (KMSs) support this activity by providing a computer-mediated approach to information sharing. However, if the content provided by the KMS is obsolete or incomplete, end-users may need to exert greater effort to detect these problems or they risk relying on poor inputs leading to less accurate decisions. As a result, most KMSs include rating schemes as part of the user interface designed to help users identify high-quality content. Rating schemes depend on current users rating the quality of the existing content, guiding subsequent users in their future content searches. However, specific ratings may be low in validity and not reflect the true content quality (unintentionally or intentionally). This study examines how rating scheme validity influences how users trade-off search and evaluation effort for decision-making accuracy. Results demonstrate that rating validity differentially influences how KMS search and evaluation effort relates to decision accuracy. The research findings provide insight into KMS user interface design and how end-users efficiently and effectively use the knowledge in KMSs to make decisions.