Uday S. Murthy

Divergent and Convergent Idea Generation in Teams: A Comparison of Computer-Mediated and Face-to-Face Communication

Many tasks and decisions in business, including management consulting, are performed in group settings. Computer-mediated communication (CMC) tools (e.g., Lotus Notes) are increasingly being used by businesses to support teams in a variety of settings. Considerable research in information systems has demonstrated the advantages of “electronic brainstorming” (EBS) for generic tasks involving only divergent thinking. However, it is unclear whether the benefits of CMC extend to tasks that require both divergent and convergent processes. Per task–technology fit theory (TTF) (Zigurs and Buckland 1998), the use of computer-based group communication support tools, including “chat” systems in wide-spread use today, may be less effective for convergent processes than for divergent processes. This study experimentally compares the performance of computer-mediated and face-to-face (FTF) teams on tasks requiring both divergent and convergent processes. Consistent with theoretical predictions, the results revealed that computer-mediated teams outperformed FTF teams in the divergent aspects of the tasks, while FTF teams outperformed computer-mediated teams in the convergent aspects of the tasks.

A continuous auditing web services model for XML-based accounting systems

Abstract This article discusses how emerging information technology (IT) frameworks, such as extensible markup language (XML) and Web services, can be utilized to facilitate continuous auditing for the next generation of accounting systems. Relying on a number of components of Web services technology, this article presents a new model for continuously audit business processes, referred to as continuous auditing web service (CAWS). The CAWS mechanism would run as a “web service” in the audit firms computing environment and could be applied at a very granular level to provide assurance about specific business processes, at a very aggregate level for providing assurance relating to continuously reported earnings, or to provide continuous assurance (CA) about the operation of internal controls resident in the audit clients environment. The primary user of CAWS, given the current audit model, is the audit firm itself. However, the proposed CAWS approach facilitates a new “pull” model of auditing as envisaged by Elliot [ Account. Horiz. (1992) 61], where assurance consumers invoke the CAWS routines to obtain assurance on demand. In such a model, the auditor would offer restricted views provided by the CAWS routines on a fee basis to analysts, investors, financial institutions, and other parties interested in obtaining CA of business performance or other audit objects of interest. The frameworks and technologies that facilitate such a Web-service-based continuous auditing mechanism in an XML-enhanced world are briefly described. The article concludes with suggestions for future research.

A Perspective on Accounting Information Systems Research

This issue marks the 13th year of publication of the Journal of Information Systems (JIS). We have made substantial progress in advancing knowledge in accounting information systems since the days of our infancy as a discipline back in 1986. However, defining precisely what constitutes “accounting information systems” research and, in particular, what research is “acceptable” for JIS, remain elusive issues. In this editorial, we will attempt to provide our view of accounting information systems research and indicate what we would consider appropriate for consideration for publication in JIS. Although we hardly expect to end the debate regarding the precise scope of accounting information systems research, we hope this editorial will serve as a guide for researchers contemplating submitting their work to JIS. As will become apparent, our view of accounting information systems research is broad. It is our hope that the vast majority of members of the Information Systems Section would view most if not all of their research as being appropriate for submission to JIS. Additionally, we hope that the larger community of researchers in accounting and management information systems (MIS) would view at least some of their research as being suitable for submission to JIS. From an overall perspective, we feel that most research for which the implications to accounting information systems can be well articulated would be a candidate for publication in JIS. Figure 1 shows accounting information systems (AIS) as the logical intersection of the broad fields of accounting and MIS. The purpose of accounting, broadly defined, is to provide information for economic decision making. The domains of external and internal reporting, tax, and assurance services are the major fields of inquiry within accounting. The field of management information systems, again broadly defined, addresses the design, implementation, use and management of information systems.1 Data modeling, database systems, systems development methodologies, knowledge-based systems, group support systems, and electronic commerce are some of the areas of investigation for MIS researchers. Common to both accounting and MIS is the focus on information. Accounting is perhaps oriented more toward the information itself, whereas MIS is geared more toward the systems that produce information. However, the two fields are inexorably intertwined—computer-based systems produce information. As shown in the upper circle in figure 1, there are many research areas in accounting that do not typically focus on the system that produces information. Our colleagues engaged in financial accounting, managerial accounting, tax, and a fair portion of auditing research are not routinely concerned with the computer-based system that generated the information that is the subject of their research. Likewise, as indicated in the lower circle in figure 1, many inquiries in MIS deal with systems issues that may not be directly related to the information output function of the system. Studies about alternative data modeling methodologies, user reactions to new system features, the effects of group support systems on satisfaction and participation, and strategies for managing the IT function are but a few examples of MIS research that would fit into this category. As will be

An Analysis of the Effects of Continuous Monitoring Controls on e‐Commerce System Performance

This research investigates the effects on e‐commerce system performance of alternative types of application controls that continually monitor transaction‐processing activity. The three categories of controls examined were relatively simple controls involving calculations, more complicated controls requiring database lookups, and the most intensive controls involving the use of aggregate statistical functions. A test e‐commerce platform comprising a sales order entry application was programmed using Active Server Pages (ASP) technology. The system, running on a Windows 2000 Server platform with the data in a SQL Server 2000 database, was stress‐tested using Microsofts web Application Stress tool. To gauge the performance of the system under low, medium, and high load conditions, various statistics were gathered including processor utilization, ASP requests per second, SQL Server transactions per second, ASP requests queued, and time to last byte of the main order processing script. Results revealed that c...

The effects of reward structure, media richness and gender on virtual teams

This study explores the dynamics of virtual teams. We hypothesize that the use of a mixed-incentive reward structure will increase team member satisfaction, affect group cohesion and decrease perceived social loafing in a virtual team environment. We also hypothesize that team member satisfaction and team cohesion will increase and perceived social loafing will decrease with the use of a richer technology medium in a virtual team environment. In addition, we hypothesize that in a virtual team environment, team member satisfaction, group cohesion and perceived social loafing will differ between males and females. Using eighty-nine MBA students at a large southeastern university as participants for our study, we find that perceived social loafing decreases with the use of a mixed-incentive reward structure in a virtual team environment. We also find that perceived social loafing decreases with the use of a richer technology medium in a virtual team environment. Finally, we find that perceived social loafing differs between males and females and that females perceive more social loafing when there is not a mixed-incentive scheme. The results shed light on the role of gender in virtual teams.

The effectiveness of synchronous computer-mediated communication for solving hidden-profile problems: Further empirical evidence

We experimentally compared the effectiveness of face-to-face (FTF) and synchronous computer-mediated communication when using a chat tool in solving hidden-profile business problems. In such problems, information critical to its solution is dispersed among team members and they must share it to solve the problem. Unlike prior research using hidden-profile tasks, our study used a real-world business-oriented task, established real rather than ad hoc teams, and imposed a time constraint on them. Hypotheses derived from media richness theory were found to be supported, with the results revealing that computer-mediated teams using the chat tool were less successful in exchanging and processing information than FTF teams and were thus less successful at solving the hidden-profile problem. The results also showed that, when operating under a time constraint, FTF was preferred over computer-mediated communication due to the relative immediacy of feedback and multiplicity of cues available in the FTF setting, as media richness theory predicted.

Negotiation Support Systems in Budget Negotiations: An Experimental Analysis

This paper reports the results of an experiment investigating the differences between budget negotiations conducted on an electronic negotiation support system (NSS) and those conducted face-to-face. The negotiation setting consisted of a supervisor and a subordinate negotiating a performance budget for the subordinate. Results revealed that when supervisor performance expectations were incongruent with subordinate capability, face-to-face negotiations hit impasse at a significantly higher rate than NSS negotiations. These results held regardless of the amount of concession needed to reach consensus, and they support the contention that single-issue distributive negotiations, such as budget negotiations, can benefit from the use of an NSS. In a secondary analysis of subordinate performance after the budget negotiation, we found that NSS subordinates perceived more task conflict, which positively influenced postnegotiation performance, whereas face-to-face subordinates perceived less relational conflict, which worked through satisfaction to positively influence postnegotiation performance. This result adds to the literature by clarifying the roles that communication mode plays in a negotiation and a negotiations aftermath.

The effects of data model representation method on task performance

Data models are frequently created with little thought about their layout. Our research examined how data models organized in a columnar fashion compared to equivalent data models which did not, by improving novice designers performance in error detection, comprehension, and query construction. Experimental results showed that the columnar organized data model improved performance in error detection and querying, but not in comprehension. Also, the columnar organized data model was perceived as being more useful. The results of our research have important implications for data model design, especially for novices who must interpret and use them.

The Effects of Relative Performance Information and Framed Information Systems Feedback on Performance in a Production Task

ABSTRACT: Information systems’ reports typically contain quantitative feedback such as monetary values or the number of units sold or produced. We investigate if providing relative performance information (RPI) feedback and framing the feedback in a positive (good job) or negative (poor job) manner induces performance improvements in a repetitive task. We also investigate if feedback framing interacts with performer level, such that framed feedback has a differential effect for low performers, compared to average and high performers. An experiment was conducted using a 3 × 4 × 2 factorial design, crossing feedback framing (positive, negative, or control), relative performance information (no RPI, rank-ordered RPI, percent RPI in first session, percent RPI in second session), and contract type (fixed or variable), using 289 student participants assuming the role of production workers. Results revealed a significant positive effect of providing relative performance feedback and positively framed feedback. T...

Continuous Auditing of Database Applications: An Embedded Audit Module Approach1

This paper demonstrates an approach to address the unique control and security concerns in database environments by using audit modules embedded into application programs. Embedded audit modules (EAM) are sections of code built into application programs that capture information of audit significance on a continuous basis. The implementation of EAMs is presented using INGRESS a relational database management system. An interface which enables the auditor to access audit-related information stored in the database is also presented. The use of EAMs as an audit tool for compliance and substantive testing is discussed. Advantages and disadvantages of employing EAMs in database environments and future directions in this line of research are discussed.