Waymond Rodgers

Information systems continuance intention of web-based applications customers: The case of online banking

The proliferation of the Internet has not only allowed businesses to offer their products and services through web-based applications, but it has also undermined their ability to retain their customers. It has reduced search costs, opened up barriers to entry, and diminished distinctiveness of firms. Effective retention of customers allows firms to grow in size and popularity, thereby increasing their profitability. We extended Commitment-Trust theory, an expectation-confirmation model, and technology acceptance theory to develop a model of IS continuance intention of customers of web-based applications. Relationship commitment and trust were found to be central to IS continuance intention. Also, perceived empowerment influenced relationship commitment, while perceived security influenced trust. Our findings thus supported traditional intention factors, highlighting the role of trust as a stronger predictor of intention than commitment but, contradicting findings from marketing research, trust was found to be a stronger predictor of retention in the e-commerce context.

Using asset specificity and asset scope to measure the value of IT

A technique for quantifying the contribution of IT to a firms value and performance makes it possible to compare the value of IT in different firms and industries.

Measurement and reporting of knowledge‐based assets

This article provides a framework of classifying and valuing knowledge‐based assets for possible future presentation along with the historical‐cost basis financial statements. Further, this paper provides a definition and classification for knowledge‐based assets, provides reasons for including knowledge‐based assets with historical‐cost basis financial statements, and provides a three‐way classification system for knowledge‐based assets.

The Effects of Information and Cognitive Processes on Decision Making

Abstract This article examines the efficacy of a two-stage cognitive model of decision making within the context of loan decisions. A covariance structural analysis of the cognitive processes that loan officers and MBA students used to reach loan decisions was examined through measures designed to test the proposed two-stage processing model. The results indicated that, during the first stage of cognitive processing, conceptually-driven and data-driven perceptual biases caused different assessments of loan information. The results also indicated that judgments made during the second phase of processing significantly affected decision choice. The well documented conservatism bias was also evident in the results. The result was that experienced loan officers did not out-perform novice students on most of the loan decisions. The relative usefulness of the two-stage model is discussed and general suggestions for future decision making research are offered.

Enhancing Information Usefulness by Line Managers’ Involvement in Cross-Unit Activities

Organization and management scholars have long advocated that efficient use of information is critical for firms to compete successfully in the modern marketplace. This study examines whether the use of managerial cross-unit involvement in an organization enhances managers’ propensity to use useful information provided by a functionally related unit in the organization. Senior line managers in a major global bank participated in our study in which they provided information related to their information processing and assessments of the usefulness of corporate audit information. We analyse the effect of line managers’ prior involvement with Corporate Audit using Throughput Modeling. This model allows us to understand how line managers’ cross-unit involvement influenced the way they process information received from Corporate Audit. Our results show that managers’ cross-unit involvement positively influences their assessment of information from Corporate Audit in a way that influences their propensity to use information from that unit. The results indicate that cross-unit involvement is more than an effective means of transmitting information — it can also be used as a means of building boundary-spanning capabilities in managers.

Problems and resolutions to future knowledge-based assets reporting

Purpose – The purpose of this paper is to provide a measurement system of knowledge‐based assets for graduate students, researchers and practitioners which can help them enhance their understanding of valuation issues. Design/methodology/approach – Three types of validity are reported to be relevant for the purposes of understanding knowledge‐based assets information systems: criterion validity – establishment of a statistical relationship with a knowledge‐based information system and productivity; content validity – representation of a specified universe of contents in the knowledge‐based information system; construct validity – measurement of knowledge. Findings – A framework is provided that helps explain why measurement is important in deciding characteristics such as information value, cost, reliability, validity, and bias (random and non‐random error) which is germane to the development of an efficient and effective knowledge‐based assets information system. Practical implications – The paper is a very useful source of information for graduate students, researchers and practitioners involved with testing, designing, valuing and/or implementing a knowledge‐based information system. Originality/value – A measurement model is presented that may spark future models that can be implemented, tested and translated into actions in various organizational settings.

The effects of web-based technologies on knowledge transfer

Does using enhanced Web-based services increase problem-solving skills?

Combining experiential and conceptual learning in accounting education: A review with implications

Within accounting education, both conceptual and experiential learning have been important learning approaches. However, while experiential learning has been extensively studied in accounting education, the critical role of conceptual learning has received considerably less attention. In this article, we review theory and research to develop a framework involving the Throughput Model that relates to both conceptual and experiential learning. Based on our review and combination, we suggest implications for the design and implementation of accounting education.

Understanding the Decision-Making Process for Personal Investments

Contingent upon the circumstances, “six dominant pathways” are part of, or all of, the major forms of decision making, that is perception, information, judgment, and decision choice. These circumstances entail the degree of an individual’s expertise, completeness of information sources, stableness of the environment, and time pressures.

How the Recent Economic Downturn Differs from Previous Downturns

This chapter reports on how the recent economic downturn has been different from previous downturns and its effect on mortgage delinquencies, foreclosures, and market recovery. Further, this chapter highlights the process thinking pathways that homeowners used to deal with owing more on their homes than they were worth and examine the trajectory of home values after the downturn.