Vairam Arunachalam

An Experimental Examination of Alternative Forms of Web Assurance for Business‐to‐Consumer e‐Commerce

This study reports the results of an experiment that examined alternative forms of web assurance for “B2C” e‐commerce. Specifically, using a repeated measures design, variations in purchase intent were examined across four within‐subjects web site conditions (two MP3 players and two digital cameras from different web sites) and five between‐subjects assurance conditions (undirected or directed retailer disclosures, VISA, TRUSTe, and WebTrust™). The effects of assurance (present vs. absent) on purchase intent were studied relative to the roles of retailer disclosures, information risk (security, disclosure, and product risk), and familiarity (with the retailer and product). Control variables encompassing previous Internet and online purchase experiences, general intent to buy online, and web site design were also incorporated in the study. No differences in intent to purchase were found for the three assurance conditions and they were combined for further data analysis. Results indicate that higher intent ...

EDI Adoption and Implementation: An Examination of Perceived Operational and Strategic Benefits, and Controls

In recent years, Electronic Data Interchange (EDI) has revolutionized the way in which businesses conduct their trading activities. Even though the popularity and potential attached to EDI is growing rapidly, knowledge regarding the nature of EDI benefits and EDI control practices is very limited. This paper reports the results of a survey of EDI users that explores these key implementation issues. This study focuses on organizational factors that are associated with EDI adoption and implementation. Findings indicate that organizations experience both operational and strategic benefits from EDI. Customer‐initiated EDI users recognized slightly greater EDI strategic benefits than did other users. Also, long‐time users recognized both strategic and operational benefits in greater proportions than did more recent users, and smaller firms more often cited better customer service and convenience (as strategic and operational benefits, respectively) from implementing EDI. An examination of control practices rev...

Cognitive processes in program comprehension: an empirical analysis in the context of software reengineering

Abstract Changes in an organizations internal and external environment impose numerous demands on management information systems (MIS). Since few MIS can be designed to fully anticipate all change, system portfolios frequently tend to become heavily weighted with older systems needing maintenance and revision. To maintain cost effectiveness, encourage system reuse, and ensure that the new systems behavior will differ from that of the old one only as intended, the formers functional design must be recovered (preferably from the old program code itself) when undertaking such maintenance and revision. We studied of how experts perform this design recovery activity by analyzing the cognitive processes of six experienced system developers engaged in the program comprehension phase of software reengineering. Results of protocol analysis indicate that subjects distributed their cognitive processes in a systematic and generally comparable fashion. Over the sample, similar transitions between two activities and patterns of three activities were observed to occur with high frequency. The most frequently occurring program comprehension transitions and patterns generally occurred within, rather than across, two activity groups: recognition and design documentation. We conclude with suggestions for further research on program comprehension and the design of computerized tools to support the software reengineering process.

Functional fixation revisited: the effects of feedback and a repeated measures design on information processing changes in response to an accounting change

This study uses a product pricing laboratory experiment to evaluate the presence of functional fixation and extends prior research, particularly the work of Bloom et al. (1984) and Murray (1991) [Bloom, R., Elgers, P. T., & Murray, D. (1984). Functional fixation in product pricing: A comparison of individuals and groups. Accounting, Organizations and Society, 9(1), 1–11; Murray, D. (1991). Data fixation: Methodological refinements and additional empirical evidence. Behavioral Research in Accounting, 3, 25–38] by incorporating a repeated measures design and a feedback variable. Functional fixation was assessed by the degree of information processing changes in response to an accounting change. The accounting change, in the form of a change in depreciation method (straight line to accelerated or accelerated to straight line, respectively), was varied by the period in which the change occurred and by whether judgment policy feedback was provided. Ten experimental conditions were utilized in the study: two control conditions with no accounting change, four second-period accounting change conditions (two with feedback and two without), and four third-period accounting change conditions (two with feedback and two without). A total of 190 subjects participated in the study and made product pricing decisions for three sets of thirty products each, each constituting a separate period. In four of the 10 conditions, subjects received feedback during the second and third period in the form of cue weights and estimated prices based on the preceding task. Overall, results indicate that functional fixation is present, and that the period of the accounting change and feedback do not significantly influence it. However, feedback was differentially effective depending on the period in which the accounting change occurred, such that although it did not reduce fixation, it resulted in pricing differences obtaining from a revised consideration of the variables underlying the pricing decision model. The results of a second experiment with a larger number of periods were basically similar in demonstrating fixation effects. The results are discussed in terms of their implications for functional fixation as well as directions for future research.

Electronic data interchange: an evaluation of alternative organizational forms

Abstract Electronic Data Interchange (EDI) has come to revolutionize in recent years the way in which businesses conduct their trading activities. This study examines alternative organizational forms for EDI processing within organizations and evaluates them on several task performance indices including independence, saturation, and satisfaction, and also relates them to EDI effectiveness as a function of information technology (IT) intensity and length of EDI use. Results from an extensive, two-phase survey of EDI users indicate that organizational form for EDI processing influenced task performance indices such that the more decentralized structures (i.e. star and circle structures) exhibited higher independence and lower saturation than the more centralized structures (i.e. wheel, kite, and chain structures). More decentralized forms also exhibited higher satisfaction with EDI than the more centralized forms on nonroutine EDI tasks. EDI task performance indices were also correlated with EDI effectiveness, such that higher independence, lower saturation, and higher satisfaction were associated with higher EDI effectiveness. IT intensity and length of EDI use also positively moderated the effects of decentralization on EDI effectiveness. These results are discussed in terms of the organizational implications of this strategic IT resource: EDI.

Market Alternatives, Third Party Intervention, and Third Party Informedness in Negotiation

Negotiation is one possible mechanism for setting transfer prices when no unique transfer price is obviously correct, allowing divisional managers to run their divisions with some degree of autonomy. This study examines the effects of market alternatives, third party intervention and third party informedness in transfer pricing negotiation.Experiment 1 examined the effects of market alternatives in a fully crossed design of buyer and sellers Best Alternatives To a Negotiated Agreement (BATNA) at four levels (no, low, medium, or high). Experiment 2 examined the effects of third party intervention with reference to role (binding vs. nonbinding) and informedness (informed vs. uninformed).Results of Experiment 1 indicated that both the existence and level of market alternatives affected reservation prices, expected profits, aspiration levels, and individual profits. Dyads with unequal BATNAs did not obtain higher joint profits than those with equal BATNAs, while dyads with unequal BATNAs distributed profits more unevenly between negotiators than dyads with equal BATNAs. Results of Experiment 2 indicated that only making the third partys role binding had an effect on joint profits. However, the presence of a third party and both the role and informedness manipulations affected resource distribution.

International comparisons of professional training in management accounting: The case of Canada and the United States

Abstract The successful management of transnational organizations requires the design of organizational control systems that take into account contingencies relevant to the various environments in which organizational subunits operate. One such contingency is that of education and professional training of decision makers. This article investigates the extent to which a common body of knowledge (CBOK) for management accounting professionals can be identified and the degree to which such a CBOK varies across countries. To this end, a comparison is made of the professional certification programs for management accountants in two countries, Canada and the United States. Underlying commonalities and differences are discussed in the context of cultural/ economic/ political differences. Particular attention is given to Mexico as a participant in the North American Free Trade Agreement.