Robyn L. Raschke

Interactive Data Visualization: New Directions for Accounting Information Systems Research

ABSTRACT: Many companies today utilize interactive data visualization to present accounting information to external users on their investor relations websites and to internal users in applications such as enterprise resource planning, Balanced Scorecard, network security, and fraud detection systems. We develop a taxonomy for examining the current state of interactive data visualization research related to accounting decision making. We organize our review around three themes: the relationship between task characteristics and interactive data visualization techniques, the relationship between decision maker characteristics and interactive data visualization techniques, and the impact of interactive data visualization techniques on decision processes and outcomes. The review categorizes relevant research, describes the research questions addressed, and suggests avenues for further research.

Process-based view of agility: The value contribution of IT and the effects on process outcomes

Understanding the value of information technology continues to be of interest for managers at the intersection of accounting and information systems. Information Systems literature conceptualizes that IT is a platform for agility that derives value to the firm. This paper examines the value contribution by understanding the components of agility at the process level. Business process agility is conceived as a second-order formative construct formed by responsiveness, reconfigurability, employee adaptability, and a process-centric view. A survey focused on manufacturing industries is used to validate business process agility for the purchasing and order fulfillment processes. Business process agility is then used to test a theoretical model positing that IT is a platform for agility in which a subsequent value is derived. Findings suggest that IT is a platform for business process agility that affects process efficiency and quality outcomes. Implications for researchers and practitioners are discussed as well as future research opportunities.

The relationship between internal audit and information security: An exploratory investigation

The internal audit and information security functions should work together synergistically: the information security staff designs, implements, and operates various procedures and technologies to protect the organizations information resources, and internal audit provides periodic feedback concerning effectiveness of those activities along with suggestions for improvement. Anecdotal reports in the professional literature, however, suggest that the two functions do not always have a harmonious relationship. This paper presents the first stage of a research program designed to investigate the nature of the relationship between the information security and internal audit functions. It reports the results of a series of semi-structured interviews with both internal auditors and information systems professionals. We develop an exploratory model of the factors that influence the nature of the relationship between the internal audit and information security functions, describe the potential benefits organizations can derive from that relationship, and present propositions to guide future research.

Understanding the Components of Information Privacy Threats for Location-Based Services

ABSTRACT: Given the increase in global positioning system enabled devices and the ubiquitous ability to connect wirelessly to information through location-based services, organizations are challenged to offer privacy-by-design support systems. Given this, we offer a conceptual framework to capture the impact of the individual component weights of concern for information privacy on behavioral intent of disclosing information. Through a sample of 217 respondents, our PLS model shows that privacy protection beliefs negatively impact concern for collection, unauthorized use, and improper access of information and that privacy risk beliefs positively impact concern for collection and existence of errors; additionally, concern for collection negatively impacts behavioral intentions to disclose information, as does concern for unauthorized use. With such detailed information, firms can address both cognitive and affective consumer concerns, enhance transparency, and communicate multiple services while handling p...

Promote me or protect us? The framing of policy for collective good

Purpose – The aim of this paper is to identify the best marketing communications for policy messages that makes these messages acceptable and fair to the public. Within the context of the Vehicle Miles Traveled (VMT) tax, this paper examines how framing messages through the alternative perspective of tribalism can increase individual support towards the corresponding policy. Design/methodology/approach – The paper uses a mixed methods approach. Study 1 uses a qualitative content analysis process based on grounded theory to identify the themes that surround 331 public comments on a transportation policy. Study 2 follows with two 2x2 quantitative factorial experiments to test specific hypotheses. Findings – If messages are framed to address the collective losses of the political tribe for collective good, then they generate more favorable attitudes towards the policy, as opposed to the self-interest perspective. Research limitations/implications – This paper focuses on two political tribes: the collective g...

A feedback control approach to maintain consumer information load in online shopping environments

The heterogeneity of e-commerce users requires online shopping environments to advance from a simple framework to one that is adaptive. This need results from the negative consequences of user frustration due to information load. We used a feedback control theory based approach to address the online consumer information overload issue in an adaptive manner. To demonstrate the efficacy of this feedback control approach, a design science method evaluated the feedback controller. The main effect was that the dynamic adaptivity did not have to rely on summarizing data for inference to the individual. The proposed feedback control design is therefore a robust and viable option for organizations to incorporate into their online shopping environments to accommodate user variation of information load for e-commerce adaptivity.

Data visualization for fraud detection: Practice implications and a call for future research

Analysis of data to detect transaction anomalies is an important fraud detection procedure. Interactive data visualization tools that allow the investigator to change the representation of data from text to graphics and filter out subsets of transactions for further investigation have substantial potential for making the detection of fraudulent transactions more efficient and effective. However, little research to date has directly examined the efficacy of data visualization techniques for fraud detection. In this paper, we develop a theoretical framework to predict when and how investigators might use data visualization techniques to detect fraudulent transactions. We use this framework to develop testable propositions and research questions related to this topic. The paper concludes by discussing how academic research might proceed in investigating the efficacy of interactive data visualization tools for fraud detection.

Student Perceptions and Experiences Using Jing and Skype in an Accounting Information Systems Class

The authors examine the use of technology to support students in their learning of practical accounting software applications while taking a traditional on-campus class. Specifically, they look at how Jing and Skype are used to facilitate successful completion of a series of simulations using Netsuite (NetSuite, Inc., San Mateo, CA) accounting software. The authors find that students using the technology support tools experienced higher levels of perceived satisfaction than those who did not, while earning equivalent grades. They conclude that virtual instructor support is equally as effective as in-person support, allowing both the instructor and student more flexibility in how their time is spent.

Case studies in research: A value-based approach to the ex-ante evaluation of IT enabled business process improvement projects

In this study, we propose a value-based management approach for assessing the potential for process improvements enabled by an information technology (IT) solution. Based on activity based management concepts, we perform a granular, process level analysis on workflow structure and associated resource consumption to provide quantifiable measures of potential improvement prior to system implementation. The proof of concept of this approach is illustrated in a southern United States county in need of integrating different government branches through an ERP implementation. Based on prior research, we first provide a catalog of non-value added (NVA) activities that can be used in management control and governance procedures for the systematic identification of process inefficiencies. Next, by breaking down processes to the level of atomic activities, we show that minimizing NVA activities provides a systematic means to mitigate process inefficiencies. A significant observation is that different NVA activities may impact process performance to varying degrees. Consequently, line items in the request for proposals (RFP) should be weighted accordingly during the vendor selection process, contrary to the common practice of treating all line items equally.

SECURQUAL: An Instrument for Evaluating the Effectiveness of Enterprise Information Security Programs

ABSTRACT: The ever-increasing number of security incidents underscores the need to understand the key determinants of an effective information security program. Research that addresses this topic requires objective measures, such as number of incidents, vulnerabilities, and non-compliance issues, as indicators of the effectiveness of an organizations information security activities. However, these measures are not readily available to researchers. While some research has used subjective assessments as a surrogate for objective security measures, such an approach raises questions about scope and reliability. To remedy these deficiencies, this study uses the COBIT Version 4.1 Maturity Model Rubrics to develop an instrument (SECURQUAL) that obtains an objective measure of the effectiveness of enterprise information security programs. We show that SECURQUAL scores reliably predict objective measures of information security program effectiveness. Future research might use the instrument as a surrogate effecti...