Cybersecurity spending and IT capability development: The mediating role of IT governance effectiveness

探索it在旅游变化和弹性中的作用：论科技导向的调节性摘要研究目的本论文探索三大IT能力通过引进来、跨境、和走出去等方式, 在旅游供应链变化和弹性方面的重要性。此外, 本论文还探索了在其关系中科技导向的调解作用。研究设计/方法/途径研究设计/方法/途径本论文采样了旅游供应链的多单元数据。因此, 两大旅游供应链团体的数据被采集：酒店经理和旅游和旅行团。采样方式采取邮件问卷的方式, 数据采用 M3 软件使用偏最小方程来计算SmartPLS 2.0研究结果完整样本量为221份。 本论文结果表明, 引进来IT能力是旅游变化和弹性的有效作用者。然而, 跨境IT能力并没有对旅游变化有显著效果；其对旅游弹性却有着显著作用。走出去IT能力对于旅游弹性没有显著效果；然而, 其对旅游变化有着显著效果。此外, 科技导向在引进来IT→旅游变化；引进来IT能力→旅游弹性等关系中起到有效调解作用。还有, 科技导向对于跨境IT能力→旅游弹性以及走出去IT能力→旅游变化的关系中起到积极调解作用。研究原创性/价值本论文是首篇探索IT能力在旅游多样变化和弹性发展中的作用的文章。此外, 本论文还是首篇探索科技导向在加强IT能力对旅游变化和弹性中的影响的文章。关键词 – 旅游、变化、弹性、科技导向、it能力

Third‐party logistics (3PL) providers have become important players in global supply chain management as increasing numbers of firms are outsourcing their logistics activities. However, the role of the information technology (IT) capability of these 3PL providers has not drawn much research attention. The way in which 3PL providers develop IT capability and how IT capability affects their competitive advantage deserve further investigation. This study has developed and tested a research model to address these issues. By integrating the concept of technology orientation from the strategic orientation literature into the resource‐based theory, we investigate both the antecedents and the consequences of IT capability among 3PL providers. The model was tested using survey data collected from 105 3PL firms in China. The results show that technology orientation has a significant impact on resource commitment to IT and managerial involvement in developing IT capability of 3PL firms. It also indicates that IT capability significantly affects three important dimensions of the competitive advantage of these firms, namely, reducing costs, providing innovative and customized services, and improving service quality. This study is one of the first to adopt the resource‐based perspective to investigate IT capability issues in the 3PL industry. It provides valuable insights for 3PL managers, and emphasizes the importance of technology orientation in the development of strong IT capability among 3PL firms.

Purpose – The purpose of this paper has been to address the research question of how are the processes of resource enrichment and capability deployment coordinated during information technology (IT) implementation at a small- and medium-sized accounting firm (SMAF)? Increasingly, organizations need to respond to a wide range of IT-based opportunities and pressures. The situation is no different in an accounting firm. Many accounting practitioners have advocated investment in IT to improve accounting firms’ productivity. To date, there are many instances of how IT has radically transformed the nature of accounting practice. Nevertheless, little is known about how IT capability is developed in SMAFs. In particular, the resource enrichment process during IT capability development has been understudied. Design/methodology/approach – The strategy of this paper was to undertake qualitative case research of an ERP systems upgrading project at SMAF. The case study approach is particularly appropriate for this exploratory study because it allows the capture of organizational dynamics of the phenomenon better (Newman and Sabherwal, 1996; Yin, 2003). Its strength also lies in its ability to explain the phenomenon based on the interpretation of data (Klein and Myers, 1999). Next, the paper will explain the case study approach. It approached fieldwork at SMAF, with a premise that resource enrichment and capability development exist and are identifiable using an existing theoretical lens. Accordingly, this study draws on Sirmon et al. (2007) ’s concept of resource enrichment process and objectively studied the IT capability development process through the resource enrichment lens. At the same time, it was recognized that resource enrichment and capability development may have their own unique characteristics, unrelated to any theoretical models offered in the organizational literature. Findings – The purpose of this paper has been to address the research question of how resource enrichment process may occur during IT capability development process of an SMAF. This study used a resource-based view of firms as its analytical lens. The study has drawn on SMAF’s sage ACCPAC ERP solution (ACCPAC) system upgrading experience by interviewing relevant project stakeholders and reviewing secondary data extensively. Our analysis identified two actions that were instrumental in enriching resources in the IT capability development process: collective leadership and managing change. Three attributes that supported the resource-enrichment process include effective governance structure, extensive IT knowledge and business experience, and stakeholder commitment. In addition, two coordinating mechanisms were put in place to enable an organization to transform existing resource and capability: informational and IT structure. Originality/value – From research point of view, this paper makes several theoretical contributions. First, this study has contributed to the accounting information systems literature by examining the transformation processes of resource and capability enrichment during IT implementation of a context that is little known. It helps to address the call for more research into IT use and the impact of such tools by SMAFs by Omoteso and Sangster (2011). Second, this study extends the understanding of the IT capability development process by demonstrating how an organization developed IT capability. Through this case, how fundamental resources can be leveraged through specific actions and strategies undertaken have been uncovered. The empirical evidence gathered in the case of SMAF provides useful insights into how resources and capabilities may be enabled. Third, the coordination of the resource and capability transformation contributes to theory development as the coordination mechanisms derived from this analysis offer an insights into how a set of enriched resources and capabilities are synchronized during IT implementation.

Purpose: the purpose of this study is to investigate whether corporate governance mechanisms and attributes influence the sustainability performance of companies included in the BIST 50 Index. Results and contributions: Regression analysis showed that there was a significant positive influence of board tenure on sustainability performance and all its types; board size on environmental performance; and a dummy variable for board evaluation externally facilitated and company size on sustainability, environmental, and social performance. A significant negative impact of director attendance at board meetings on social performance was also revealed. This study contributes to the literature on the role of corporate governance in achieving the SDGs for BIST 50 Index companies, highlighting the significant impact of its individual indicators on the achievement of sustainability performance. Methodology: The authors reviewed 45 sustainability reports of BIST 50 Index companies for 2023. Four indices—Sustainability Performance, Environmental Performance, Social Performance, and Corporate Governance Performance Indexes—were developed to characterize sustainability performance and its types based on a content analysis of sustainability disclosures. To analyze the influence of mechanisms and characteristics of the corporate governance system on sustainability performance, eight independent variables were used: board size, number of board meetings, director attendance at board meetings, board independence, board tenure, a dummy variable for board evaluation externally facilitated, a dummy variable for internal auditors present, and a dummy variable for CEO and Chair functions combined. Two control variables, company size and leverage, were used as well. Gap: Today, the scientific literature has no universal approach and understanding of how the corporate governance system should be developed to improve sustainability performance or its individual components. Relevance: Development of a corporate governance system is one of the ways to increase the level of sustainability performance of companies. Impact: The results of the study made it possible to produce several recommendations (expand the number of board members, develop an effective procedure for regular changes of general directors in company boards, introduce independent external control tools in the corporate governance systems of companies) that will lead to the achievement of SDGs 5, 8, 16.

IT Capability as Moderator Between IT Investment and Firm Performance

The opportunities and threats that digital technologies like SMACIT (Social, Mobile, Analytics, Cloud and Internet of Things) bring to organizations are increasingly being explored by the academia and industry. Organizations face the challenge not only to use new technologies but to gain competitive advantage from such embracement in order to stay relevant in the market. This study aims to provide practical insights on how Small and Medium Enterprises (SMEs) can prepare to embrace Digital Technologies. For this, it proposes that a combination of both IT and Organizational capabilities can be the foundation for achieving Business Value with Digital Technologies or “Digital Business Value”. IT capabilities are evaluated by the IT capability maturity framework (IT-CMF) and Organizational Intelligence Quotient (Mendelson and Pillai, 1999) is used to evaluate organizational capabilities. Digital Business Value is defined as the achievement of business objectives using Digital Technologies (Riera & Iijima, 2017). The target population was one hundred Japanese SMEs which were awarded by The Ministry of Economy, Trade and Industry due to their effective utilization of IT supporting business performance in the list of “Competitive IT Strategy SME Selection 100” over the years 2015, 2016 and 2017. Data collection was done with questionnaires sent to all the awarded organizations and collected 34 responses. A quantitative approach was used and the data analysis was done with correlation and regression analysis. Empirical evidence demonstrated that IT and Organizational capabilities are linked to Digital Business Value. A subset of IT capabilities like Risk Management, Business Planning among others was indeed related to Digital Business Value. In addition, Internal Knowledge Dissemination and Continuous Innovation dimensions from Organizational IQ showed relationship with Digital Business Value. This study unveiled that the combination of IT and Organizational capabilities leverage the value from Digital technologies. The outcomes from this study may be of reference to SMEs that look to embrace Digital Technologies as it shows which particular capabilities may be of interest for developing. This study extends the Digital Transformation literature in particular how dynamic capabilities work together in order to enable Digital Business Value

Recent research questions our understanding of the processes at play regarding information technology (IT) capabilities’ contribution to innovation performance, particularly under environmental uncertainty. Strategic entrepreneurship (SE) or the interface of entrepreneurship and strategic management, which aims to answer the very question of how firms create value or wealth and sustain success in increasingly competitive and dynamic environments, is deemed the appropriate catalyst to further explore this link. Thus, this study attempts to examine the driving effects of IT capabilities on product innovation performance (PIP) by exploring the mediating role of SE. Data were collected from 164 small- and medium-sized enterprises (SME) information communication technology (ICT) firms in Canada. Partial least squares (PLS) regression tested the hypotheses derived from the research model, and data exploration and analysis including visual analytics were performed in R. Results confirm that IT capabilities drive PIP and thereby create firm level value. Secondly, SE had a direct impact on PIP, and SE partially mediates IT capabilities effect on PIP. To date, SE research has mostly been conceptual in nature making this study one of the few to empirically capture the phenomena and highlight its link to sustainable innovation performance.

Purpose This study aims to examine the impact of client information technology (IT) capabilities on audit report lag and audit fees in Jordanian companies listed on the Amman Stock Exchange (ASE) during the COVID-19 pandemic. Design/methodology/approach This study analysed financial and non-financial data from 72 Jordanian public shareholding companies listed on the ASE between 2014 and 2021. Using fixed- and random-effects models, the authors examined the impact of client IT capabilities on audit report lag and audit fees. The authors also examined how the COVID-19 pandemic might affect audit report lag and audit fees. The analysis incorporated various control variables specific to the Jordanian context to ensure accuracy. Findings Empirical evidence indicates that client IT capabilities do not significantly impact audit report lag and audit fees. In contrast, the COVID-19 pandemic has positively impacted audit report lag and audit fees, leading to an increase in audit report lag of 60 to 67 days and an increase in audit fees of approximately 15%. It is worth noting that these effects are more pronounced when influenced by factors including return on assets, company losses and audits conducted by the Big 4 firms. Research limitations/implications The scope of this study, which focuses on Jordanian firms, may limit the generalisability of the findings to other contexts. Reliance on aggregate IT infrastructure and software assets as proxies for IT capabilities might not fully capture their multifaceted nature, overlooking the qualitative aspects crucial for audit outcomes. Furthermore, excluding external factors such as governmental regulations underscores the need for future research to explore the nuanced interplay between IT capabilities, internal control systems and regulatory environments, enriching our understanding of audit practices. Originality/value This study contributes to auditing literature by examining the interplay between IT capabilities and audit processes during the COVID-19 pandemic in Jordan. This study highlights the unexpected finding that IT capabilities have minimal impact on audit report lags and fees, opening new avenues for research on how pandemics and similar crises can reshape auditing practices and influence regulatory policies in an evolving economic environment.

Purpose: This study investigates the impact of digital business intensity and transformation on organizational ambidexterity and sustainable performance on insurance companies in Indonesia from a dynamic capabilities’ perspective.Design/methodology/approach: The study uses a quantitative approach, purposive sampling used to select insurance companies with assets over IDR 1 trillion. The primary data was obtained directly from the top-level management unit of 120 data questionnaires, namely, 40 Chief Executive Officer (CEO), 40 chief agency officer (CAO) and 40 Chiefs Technology Officer CTO) of each company. The data of each department in a company is aggregated as a single unit of responses from one company. The Structural Equation Model is used as a method to test and analyze data, using SmartPLS software.Purpose: This study aims to investigate the impact of digital business intensity and digital transformation on organizational ambidexterity and sustainable organizational performance in Indonesian insurance firms from a dynamic capability perspective.Design/methodology/approach: Through quantitative approach, purposive sampling is used to select insurance companies with assets exceeding IDR 1 trillion. Primary data was collected through structured questionnaires distributed to 120 top-level executives, including 40 Chief Executive Officers (CEOs), 40 Chief Agency Officers (CAOs), and 40 Chiefs Technology Officers CTOs). Responses from each company were aggregated to form a unified dataset for analysis. Structural Equation Modeling (SEM) was used to analyze the data using SmartPLS software.Findings: The findings reveal that both digital business transformation and government interventions significantly increase organizational ambidexterity. Furthermore, organizational ambidexterity serves as a mediator for the relationship between digital business intensity and government intervention towards sustainable organizational performance. The mediating role of organizational ambidexterity in the relationship for digital business intensity and sustainable organizational performance is positively moderated by digital business intensity.Research limitations/implications: The study applies dynamic capability as a theoretical basis to understand how insurance companies can attain sustainable performance in the digital age. However, it acknowledges limitations, such as the exclusion of external factors like macroeconomic conditions, regulatory changes, and rapid technological advancements. The focus on the insurance sector may also limit the applicability of the findings to other industries with different dynamics.Practical implications: The study provides actionable insights for insurance firms to refine their digital strategies. By developing and validating new metrics to measure digital business intensity and sustainable performance, firms can better assess the effectiveness of their digital transformation. This framework serves as a guide for practitioners to evaluate the impact of digital initiatives on their organizations.Originality/value: This study enriches the organizational literature by demonstrating how digital business intensity and ambidexterity contribute to enhancing sustainable performance in the insurance industry. It also highlights the significance of government policies as external factors influencing organizational dynamics, offering a new perspective on how these elements interact within the context of dynamic capabilities in the financial sector.

This study contributes to the extant literature by empirically investigating the influence of Business-to-Business (B2B) firms’ technology readiness on information technology capability and artificial intelligence-based customer relationship management (AI-CRM) and finally, on relationship performance and social sustainability performance. We leverage primary data from 217 samples and examine the firm's social sustainability performance. Drawing on the paradigm of dynamic capability view, we found that a B2B firm's technology readiness has a positive relationship with information and communication technology and AI-CRM capability. Information and communication technology capability also has a positive and significant relationship with AI-CRM capability. B2B firms' relationship performance has a significant and positive relationship with social sustainability performance. A key finding of this study is that a B2B firm's information and communication technology capability mediates between technology readiness and AI-CRM capability. Additionally, industry dynamism also moderates the link between information and communication technology capability and AI-CRM capability.

This research examines the effects of the audit of information technology audit on the performance of digital business in EU companies. It explores whether such associations will mitigate or whether digital leadership competence alleviates. During 2010–2024, we use an unbalanced panel of 620 fixed annual observations and use fixed effects (FE), high-dimensional fixed effects (HDFE), two-stage least squares (2SL), and system models GMM to take into account solid heterogeneity, endogeneity, and digital performance. The results show that the better quality of IT audit significantly increases DBPERF, indicating higher-level management, compliance, and control efficiency compared to digital projections. Administration variables, such as the Board Size, the intensity of research and development, and the type of industry, provide further support for digital performance, while the effect of digital management moderation is positive, but is not evenly significant, suggesting that powerful sponsorship itself may not be sufficient to fully utilize the benefit of IT audit. Research reveals the criticality of IT audit and integrated management in a successful sustainable digital transformation.

In the age of Industry 4.0, the emergence of new technologies is compelling organizations to search for new methods for sustainability. In particular, IT capabilities and organizational learning competencies with digital leadership play crucial roles in managing environmental dynamism, which are profoundly related to sustainable organizational performance in the digital age. This study explored sustainable organizational performance from the perspective of digital leadership (DL) and the role of IT capabilities (IT infrastructure, IT business spanning, IT-proactive stance), as well as organizational learning in sustainable organizational performance. For this research, data from 173 employees from South Korean organizations were collected using an online survey on digital leadership, IT capabilities, organizational learning, and sustainable organizational performance (SOP). Here, an SPSS- and AMOS-based structural equation modeling technique was used to examine the outcomes for analysis. The results confirmed that digital leadership significantly directly affected SOP. Moreover, there was no mediating effect of IT infrastructure and IT business spanning; however, an IT-proactive stance and organizational learning fully mediated the relationship between DL and SOP. This research will aid leadership behavior alongside other knowledge-based studies that empirically tested the role of digital leadership, IT capabilities, organizational learning, and SOP. As digital leadership competencies demand is surging for managing digital challenges alongside the verification of digital leadership behavior and knowledge-based theory, the important role of DL regarding IT capabilities and organizational learning in SOP needs to be prudently considered in the South Korean context.

Many managers expect a substantial impact of digitization on new product development (NPD) as it is an information‐intensive business process. Therefore, a better understanding of how information technology (IT) might improve the NPD process is important for both theory and practice. Drawing on the IT business value literature, this study develops a comprehensive conceptual model to investigate empirically how IT and non‐IT organizational antecedents translate into NPD IT capabilities and competences and how these are related with NPD performance. Based on survey data from German NPD managers, this study offers several insights. First, it shows that the development of superior NPD IT capabilities and competences depends on the ability to acquire and deploy suitable IT (i.e., firm‐level IT capabilities) and on appropriate strategic, structural, and cultural conditions ensured by a strong top management focus on NPD IT (i.e., executive champion for NPD IT). This study hence contributes empirical evidence to the NPD and the IT business value literature by expanding research on complementary resources. Second, this study addresses limitations regarding the conceptualization of NPD IT capabilities and their relationship with further sources of competitive advantage arising from NPD IT tool usage by considering both the effectiveness and the frequency of usage as well as the relationship between both. Third, this research updates the measurement of NPD IT tool usage effectiveness (i.e., IT leveraging competence) to account for technological developments. Moreover, this study reveals that the effectiveness of NPD IT tool usage is positively associated with NPD performance. It also highlights that the dissemination of IT tools does not directly increase NPD performance, but that NPD IT tool use frequency is an important antecedent of IT leveraging competence. For managers, this paper offers empirical evidence that firm‐wide IT capabilities and a focus on NPD IT are important predictors of NPD performance.

Purpose of the article: Cyber security has become a key factor in determining the success or failure of companies that rely on information systems. However, this entails considerable investment. Typical investments in information technology aim to create value, while investments in cyber security aim to minimise losses caused by cyber-attacks. In the case of investment in cyber and information security, therefore, we must evaluate the amount of loss that will never actually occur. This is a complicated problem, and several approaches have been proposed over the years to estimate the cost-benefit balance of security investments.Methodology/methods: This paper is based on previous research (Podešva et al., 2021), where two most used methods of the ROI / ROSI (Bojanc, 2008) and Gordon-Loe model (Gordon, Loeb, 2002) were identified in the field of investments in cyber and information security. Both methods are described and the advantages and limitations for further research are identified.Scientific aim: The main goal is to select the most suitable method for further research in the field of investment in cyber and information security.Findings: ROI / ROSI does not seem suitable for further research because it only tells us what percentage of return on in-vestment will be provided during a given period. The separate use of this method (ROI / ROSI) provides us with very limited results and it is necessary to combine it with other methods. On the other hand, the Gordon-Loeb model is much more complex despite several limitations, especially for coefficients ʎ and t. Further research will therefore focus on the constant t (probability of attack on a given information set) and its value will be modelled based on the SIR epidemic model on network with standard incidents (Podešva, Koch 2019).Conclusions: At present, there is no standardised approach to decision-making and the size of investments in cyber and in-formation security. This is a very complex issue, and it is very difficult to find one universal model. Nevertheless, there are several models that help in this decision-making process, and as the most appropriate method for further research is Gordon Loe model

Organizations change their business strategies by incorporating digital technology where their skills make an important contribution to the contemporary and continually changing world. This analysis is intended to examine the relationship between Digital Business Strategy (DBS) and the efficiency of the Small and Medium Enterprises (SMEs) in Nigeria through the intervening role of Information Technology (IT) capability. The survey is therefore quantitative, and the findings show that DBS has a significant positive effect on the business spanning (p = 0.001), and the coefficient is positive as well. The direct effect of the IT proactive stance is also calculated as a significant positive impact on the efficiency of SMEs (p < 0.055). However, all other direct effects are not statistically significant. A complete intervention of IT capability is assessed favourably by business spanning, IT infrastructure and proactive posture. The intervention effect was evaluated using the Structural Equation Modelling (SEM) method. The research has a variety of management inferences, notably for the proactive posture in which managers will facilitate the transition to improve performance.