Information Systems Research Research Articles

AI and the Accounting Profession: Views from Industry and Academia

ABSTRACT Anecdotal and empirical evidence indicates that the growing adoption of artificial intelligence (AI) within accounting firms and accounting departments leads to improvements in efficiency, a gradual increase in the share of AI workers, and a decrease in junior accounting employees. If this trend continues, would it signal the beginning of an era of diminishing demand for new accounting professionals and a shift in the required skill set of new accounting employees? The aim of the workshop, which, by happenstance, occurred the same week that OpenAI introduced ChatGPT, was to bring together Accounting Information Systems researchers and representatives from leading accounting firms for a conversation on the implications of AI for the accounting profession and related research opportunities. Although the panelists at the time had no way of knowing the capabilities of generative AI models like ChatGPT, their main message was timely and appropriate: Accountants with AI will replace accountants.

The Use of Eye-tracking in Information Systems Research: A Literature Review of the Last Decade

The Use of Eye-tracking in Information Systems Research: A Literature Review of the Last Decade

Recording and Reporting Information System for Maternal Health Monitoring (Literature Review)

The Maternal and Child Health (MCH) program is a health program in Indonesia that aims to improve the health and welfare of mothers and children as stated in Permenkes number 4 of 2019. To support the implementation of the program requires technology in the form of information systems. Information systems are designed to help health workers manage maternal and child health more effectively. Delays in data collection, incomplete filling and long time in presenting data are one of the reasons why a maternal health information system is needed to run optimally. The purpose of this study was to describe the recording and reporting of maternal health monitoring activities. The method used is a literature review based on the PRISMA flow. The results of the health information system research are able to provide the right, accurate and up-to-date quality of information data so as to improve the efficiency and effectiveness of services and facilitate evaluation and help health workers manage maternal health more effectively. The running of an information system will depend heavily on human resources to utilize the information system and produce records and reports to improve the performance of users of the system

Research and Implementation of Networked Student Management Information System in Colleges and Universities Based on Decision tree Algorithm

Decision tree is one of the special methods in digital mining. Using decision tree algorithm, the relationship between model and digital can be found in massive digital, and dynamic prediction can be made accordingly. Find out the deficiencies in student information management, find valuable hidden information in the huge digital related to student information, analyze it, obtain the useful information needed, and summarize its useful rules for promoting the management and development of colleges and universities, As the basis for analysis and resolution-making and research on the direction of reform, a large amount of digital and information can be effectively used. This paper uses the decision tree algorithm commonly used in machine learning to learn knowledge from the existing student information management system, explores the knowledge information between digital, extracts useful rules from it, uses these rules to find the key factors affecting information management, and optimizes students reasonably. Information management work, so as to improve the level of education management.

A Corpus-based Analysis of Frequently Occurring Noun Collocations in Geographical Information System (GIS) Research Articles

A Corpus-based Analysis of Frequently Occurring Noun Collocations in Geographical Information System (GIS) Research Articles

Exploring the Process of Technology Socialization (TS) in the Family: ICT Adoption for Middle-aged Parents with the Influence of Adult Children

AbstractFamily is an important socialization environment for adopting information and communication technologies (ICTs). However, while existing information systems research focuses on individual factors that influence digital inequity, it tends to ignore the influence of relational/collective factors on individuals’ ICT adoption. Drawing on technology adoption, socialization, and social identity theories, this study focuses on the process of technology socialization of ICT adoption for middle-aged parents with the influence of their adult children in Chinese families. Through in-depth interviews with thematic analysis, we identify three mechanisms in the family, including creating a family shared environment, negotiating a family ICT identity and interplay, and generating digital differentiation. These findings contribute to a technology socialization framework, addressing how individuals can become digitally savvy with the influence of the socialization agents in the family. The findings have implications for ICT firms and policy makers to promote the family shared environment as a vehicle for achieving social wellbeing and digital upskilling of middle-aged adults.

Open government, civic tech and digital platforms in Latin America: A governance study of Montevideo's urban app ‘Por Mi Barrio’

AbstractDigital technologies have a recognised potential to build more efficient, credible, and innovative public institutions in Latin America. Despite progress, digital transformation in Latin American governments remains limited. In this work, we explore a peculiar yet largely understudied opportunity in the region: pursuing digital government transformation as a collaborative process between the government and civil society organisations. To do so, we draw from information systems research on digital government and platforms for development, complemented with governance theory from political science and conduct an interpretive in‐depth case study of an urban reporting platform in Montevideo called ‘Por Mi Barrio’. The study reveals three mutually reinforced orders of governance in the trajectory of the project and explain how the collaboration unfolded over time: (i) a technical decision to use open platform architectures; (ii) the negotiation of formal and informal rules to make the project thrive and (iii) a shared, long‐term ideology around the value of open technologies and technical sovereignty grounded in years of political history. Using a contextual explanation approach, our study helps to improve our understanding on the governance of collaborative digital government platforms in Latin America, with specific contributions to practice.

Realising the potential of digital health communities: a study of the role of social factors in community engagement

ABSTRACT Health and fitness communities in the digital age are of strategic importance to global health and wellbeing. Despite this, information systems (IS) research on digital health and fitness communities has not kept pace with societal needs. Using partial least squares analysis, this study examines a number of social factors to predict members’ continuance intention (CI) in digital health and fitness communities. The findings confirm that the social presence (SP) of the community, as perceived by a member, influences their sense of belonging (SB) to it. SP and SB influence the member’s emotional engagement (EE) and appreciation of being recognised (AR) by the community. Subsequently, EE and AR are found to influence CI to stick with the community. In addition, the social influence (SI) of one’s social circles influences AR and CI. Departing from the dominant approaches, this study advances IS research on digital communities by conceptualising and testing a model to predict CI according to social relational theories. The study offers new theoretical foundations, which are appropriate to digital communities, upon which future studies can be based. Further, the findings offer practical insights for improving engagement in digital health and fitness communities.

Recombinant vaccines in the control of tick-borne diseases: a systematic review

Introduction: Ticks are important ectoparasites that eat blood from various animals and sometimes human hosts and this eating causes direct disease or transmission of microorganisms. Investigation and reporting of human bites, vaccines, and treatments can be effective in preventing and promoting human health. Therefore, this study investigated recombinant vaccines for the control of tick-borne diseases. Materials and Methods: The necessary data for this review were obtained solely from the research articles published by 2022 based on databases including the Iran Research Information System, SID, Magiran, PubMed, Web of Science, Scopus, and Science Direct. Results: This study showed that the extraction of numerous articles in the regulation of many types of recombinant vaccines, ticks, and tick-borne diseases is important. Conclusion: Tick-borne diseases are an economic and health problem in the world and have many destructive effects on humans and animals. Recombinant vaccines are available to control a variety of mites and some tick-borne diseases such as Lyme disease, encephalitis, and Crimean-Congo fever. However, new vaccines need to be developed to reduce tick pathogenicity.

Citation content in literature review sections of research articles: A cross-paradigm comparison of design science and interpretivist research in information systems

Despite a long history of citation research, its focus has been on the linguistic and rhetorical characteristics of citations rather than their semantic nature. Using a move-based approach grounded in the CARS model (Swales, 1990), this paper studies the sorts of source ideas cited in different parts of literature reviews (LR) of Information Systems research articles following the design science research (DSR) and interpretivist research (IR) paradigms. Findings reveal three types of epistemically-oriented semantic content – theoretical, research, and methodological – and one type that is non-epistemically-framed, which vary quantitatively and qualitatively between the DSR and IR LRs. For example, both types of LRs cite more often in Move 1 Establishing a territory than in Moves 2 and 3 Establishing a niche and Occupying the niche, with theoretical terminologies, definitions, propositions being referred to more frequently in the IR writing than in the DSR writing. On the other hand, citations in the DSR writing often display prescriptive propositions, design concepts, artefacts, and methods which are absent from the IR writing. These findings not only help us better understand how citation is shaped and constrained by rhetorical moves and research paradigms but also provide implications for the teaching of citation content.

Diamond Open Access: Researcher’s Best Friend or just a Distant Relative?

The costs of Open Access publishing increase year by year (e.g. Zhang et al. 2022). Diamond Open Access (OA), in which journals and platforms do not charge fees to either authors or readers, has been hoped to provide solutions for the current situation. Also, the Council of the EU highlights the importance of Diamond OA in the recent Council Conclusions (8827/23). Various incentives, such as Action Plan for Diamond Open Access, DIAMAS and Craft-OA are established to support the development of Diamond OA. However, do researchers really use Diamond OA publication venues? Is Diamond OA a researcher’s best friend or just a rarely met distant relative? Both international (Bosman et al. 2021) and national level (Frantsvåg 2022) studies have been conducted in relation with Diamond OA. This poster views the phenomenon on a local level by illustrating Diamond OA publishing at the Finnish Aalto University in 2018–2022. Aalto University consists of six schools: School of Arts, Design and Architecture, School of Business, School of Chemical Engineering, School of Electrical Engineering, School of Engineering and School of Science. Aalto Current Research Information System, ACRIS contains the comprehensive publication data of university’s researchers. Information on Diamond OA journals was added to ACRIS journal records in the spring 2023. We identified Diamond OA journals in ACRIS by using Directory of Open Access Journals and journals’ web pages. This information in relation with publication data will form the basis for our analysis. We recognize that information on Diamond OA is incomplete and our results only indicative, since only a third of diamond OA journals are indexed in DOAJ (Bosman et al. 2021). The poster seeks to illustrate the usage of Diamond OA channels from various aspects. How has Diamond OA publishing evolved over the years? Which Diamond OA journals and publishers are the most popular? What are the differences between schools? What is the share of Diamond OA compared with other Open Access types and how has the usage of different Open Access paths evolved?

What makes a Tweet so sweet: The neurocognitive effects of hedonic information consumption

Hedonic information consumption (HIC) refers to the consumption of information for non-task-oriented purposes such as entertainment or pleasure. With the explosive growth of information availability through online channels such as social media, HIC has become a common and growing phenomenon; however, most information systems research to date has focused on factors surrounding information consumption for utilitarian rather than hedonic purposes. In this paper, we take an initial step to inform theory in this area by applying a NeuroIS lens to explore HIC behavior. We postulate that information is more likely to be hedonically consumed when it is appraised as interesting, and that certain characteristics of the information involved in HIC, namely its novelty and valence, play a role in determining its interestingness. Moreover, we hypothesize that HIC is driven by the neurobiological reactions that take place in response to information novelty and valence. We report the results of a behavioral and an fMRI experiment designed to measure the relationship between these information dimensions and neurocognitive responses in the context of a popular social media platform. Our results provide preliminary evidence for differential processing patterns related to novelty and valence that can inform ongoing theory building surrounding HIC behaviors.

Information systems research on mergers and acquisitions: a systematic literature review

PurposeThus, this study aims to determine the status-quo of research on the role of IT in M&A from 2010 to 2022 by providing a summative meta-analysis of this phenomenon.Design/methodology/approachThis study presents a meta-analysis of mergers and acquisitions (M&A) research in information systems (IS), aimed at accounting for themes in M&A literature over the past 13 years, research methodology, research frameworks, level of analysis and geographical distribution. A total of 47 articles from 24 peer review articles and 23 conference publications were analyzed from 2010 to 2022.FindingsFindings of the study suggest that M&A research in IS emphasizes IS integration at the expense of other under-explored dimensions such as M&A context, stakeholder involvement and within-firm conditions. Although studies on M&A have increased over the past 10 years, a significant number of studies have not been underpinned by models and theories. Also, a large number of studies adopted the qualitative approach as research methodology compared to quantitative, design science and mixed methods.Originality/valueThis study contributes to the literature on M&A in IS by proposing an M&A in IS research framework that bridges the gap between existing and future studies on M&A in IS research by shedding more light into well research areas and opportunities for further studies.

Transforming the Information System for Research in Primary Care (SIDIAP) in Catalonia to the OMOP Common Data Model and Its Use for COVID-19 Research.

The primary aim of this work was to convert the Information System for Research in Primary Care (SIDIAP) from Catalonia, Spain, to the Observational Medical Outcomes Partnership (OMOP) Common Data Model (CDM). Our second aim was to provide a descriptive analysis of COVID-19-related outcomes among the general population. We mapped patient-level data from SIDIAP to the OMOP CDM and we performed more than 3,400 data quality checks to assess its readiness for research. We established a general population cohort as of the 1st March 2020 and identified outpatient COVID-19 diagnoses or tested positive for, hospitalised with, admitted to intensive care units (ICU) with, died with, or vaccinated against COVID-19 up to 30th June 2022. After verifying the high quality of the transformed dataset, we included 5,870,274 individuals in the general population cohort. Of those, 604,472 had either an outpatient COVID-19 diagnosis or positive test result, 58,991 had a hospitalisation, 5,642 had an ICU admission, and 11,233 died with COVID-19. A total of 4,584,515 received a COVID-19 vaccine. People who were hospitalised or died were more commonly older, male, and with more comorbidities. Those admitted to ICU with COVID-19 were generally younger and more often male than those hospitalised and those who died. We successfully transformed SIDIAP to the OMOP CDM. From this dataset, a general population cohort of 5.9 million individuals was identified and their COVID-19-related outcomes over time were described. The transformed SIDIAP database is a valuable resource that can enable distributed network research in COVID-19 and beyond.

Digital Nudge Stacking and Backfiring: Understanding Sustainable E-Commerce Purchase Decisions

Abstract Background: The consumption of ‘fast fashion’, which is expedited by cost-effective e-commerce systems, represents one of the major factors contributing to the acceleration of climate change. An emerging approach to steer consumers in the direction of more sustainable purchase decisions is digital nudging. This paper explores digital nudging in the context of green fashion e-commerce by testing the effectiveness of two nudging strategies on the decision to choose green fashion products (GFP) over regular fashion items. Method: This study was conducted as a between-subject online experiment (n=320) with four conditions simulating an e-commerce scenario. The participants were presented with different products: one was ecologically friendly, and another was the regular option. Depending on their randomized group allocation, the participants experienced a default nudge, a social norm nudge, a combination of both strategies, or no nudge. In addition, we conducted 10 qualitative interviews to gain a deeper understanding of consumers’ decision process. Results: Our experiment failed to demonstrate statistically significant relationships between the various nudging strategies and GFP purchase decisions. However, additional explorative analyzes confirmed a backfire effect for the combination of nudging strategies. This reveals the previously overlooked influence of participants’ identification on the effectiveness of digital nudging strategies. In addition, qualitative interviews revealed individual factors that influence sustainable e-commerce purchase decisions. Conclusion: This study contributes to information systems research by explaining the differences in the effectiveness of different nudging strategies regarding high-involvement compared to low-involvement products. Moreover, it provides empirical evidence of a backfire effect resulting from a combination of digital nudging strategies (i.e., digital nudge stacking). Finally, the study underscores the leverage that individual factors have on both GFP purchase decision and the effectiveness of nudges.

The yea-paradox: Cognitive bias in technology acceptance surveys

Technology acceptance is widely regarded as one of the most established, mature, and continuously relevant streams of information systems research. Its fundamental assumption is that technology acceptance scores accurately reflect users’ intentions, needs, and emotions toward the technology of interest. However, many studies (including this one) present evidence that challenges this assumption, suggesting that the link between reported scores and actual perception is more complex than often assumed. We aim to find out how cognitive biases influence self-reported technology acceptance scores. We draw on dialogical iterations between an exploratory case study at Cloud Corp, a multinational Software-as-a-Service provider and related literature on technology acceptance and cognitive bias. Our study reveals a paradoxical relationship between reported acceptance scores and actual perceptions: Despite providing high acceptance scores, users did not actually use the technology. Conversely, users who complained a lot by filing many support tickets were more engaged with the technology When yea-saying users meet yea-hearing designers, technology acceptance scores may be spuriously inflated, providing an exaggerated picture of users’ attitudes toward a technology. We call this the ‘yea-paradox’ because of its roots in people's tendency to agree half-heartedly (‘yea’), even when they privately disagree, to avoid more complex and potentially difficult conversations.

Methodological approaches to assessing digital maturity of logistics activities of pharmaceutical enterprises

The aim: development of methodological approaches to assessing the digital maturity of the logistics activity of a pharmaceutical enterprise and elaboration of the proposed methodology on the example of those domestic enterprises that have a developed logistics system and some experience in the implementation of digital technologies in logistics activities.
 Materials and methods: Research was conducted using databases on the Internet: the European Center for Information Systems Research, the European Medicines Agency, and scientific and metric databases - Scopus, Web of Science. Logical, systematic analysis and synthesis, graphic methods of research, and methods of mathematical and statistical analysis (expert, pair correlation and taxonomic) were used.
 The results. An analysis of the state of implementation of digital technologies was carried out on the example of domestic pharmaceutical enterprises, which have been the leaders of the pharmaceutical market in recent years. It is substantiated that the assessment of digital maturity is a mandatory prerequisite for the digital transformation of pharmaceutical market entities. The existing models of digital maturity assessment are analyzed, and their shortcomings are identified. Based on this, a methodology for assessing the digital maturity of the logistics activities of pharmaceutical enterprises is proposed. An algorithm for the practical implementation of the methodology for assessing the digital maturity of the logistics activity of pharmaceutical enterprises is proposed. Based on the application of the proposed methodological approaches for assessing digital maturity using the taxonomic method, the calculation of the integral indicator of the level of digital maturity of the logistics activity of domestic pharmaceutical enterprises was carried out. The priorities for the implementation of digital technologies in the logistics activities of pharmaceutical enterprises were determined depending on the degree of their digital maturity.
 Conclusions. It has been proven that the digital transformation of the logistics activities of pharmaceutical enterprises is a complex process that must consider many factors of the internal and external environment of the pharmaceutical enterprise. It is impossible to form a strategy and make decisions about investing in digital technologies without first assessing your real opportunities and weak points of the enterprise. That is why the assessment of the existing level of digital maturity is an important step on the way to the systematic digitalization of the logistics activities of a pharmaceutical enterprise. The proposed methodical approaches to assessing the digital maturity of the logistics activity of pharmaceutical enterprises will allow to form a holistic view of the real level of digital maturity of a certain enterprise and its deviation from the desired state, determine the priority directions for increasing the level of digital maturity, based on the specifics of the logistics activity of a particular pharmaceutical enterprise, and develop a sound digital strategy to improve the performance of both the individual business and the pharmaceutical supply chain

Salience, transparency, and self-nudging: a digital nudge to promote healthier food product choices

ABSTRACT Information Systems (IS) research has proposed digital nudges as a promising toolset for supporting consumers in making better decisions. However, there is a vivid academic debate regarding the ethical underpinnings of nudging and potential measures to alleviate ethical concerns. One particularly promising approach to digital nudging is leveraging salience effects. Yet, the potential of digital salience nudges remains underexplored in IS literature, and little is known about how measures proposed to alleviate ethical concerns affect their behavioural impact. In a preregistered online experiment (N = 600), we assess the effects of a digital salience nudge on the healthiness of food product choices. Additionally, we examine how two proposed ethical measures, namely transparency and self-nudging, influence the nudge’s effects. We find that implementing the digital salience nudge in an online supermarket decreased the proportion of unhealthy food products chosen by 63% and increased the proportion of healthy alternatives by 30%. Notably, disclosing transparent information about the nudge did not impact its effectiveness. Offering the nudge as a self-nudge led to comparable effects to a preset nudge when combined with transparent information. We conclude that digital salience nudging is effective and that nudges can be ethically designed without compromising their behavioural impact.

Blockchain implementation and shareholder value: a complex adaptive systems perspective

PurposeBlockchain is a distributed ledger technology that uses cryptography to ensure transmission and access security, which provides solutions to numerous challenges to complex supply networks. The purpose of this paper is to empirically test the impact of blockchain implementation on shareholder value varying from internal and external complexity from the complex adaptive systems (CASs) perspective. It further explores how business diversification, supply chain (SC) concentration and environmental complexity affect the relationship between blockchain implementation and shareholder value.Design/methodology/approachBased on 138 blockchain implementation announcements of listed companies on the Chinese A-share stock market, the authors use event study methodology to evaluate the impact of blockchain implementation on shareholder value.FindingsThe results show that blockchain implementation has a positive impact on shareholder value, and this impact will be moderated by business diversification, SC concentration and environmental complexity. In addition, environmental complexity exerts a moderating effect on SC concentration. In the post hoc analysis, the authors further explore the impact of blockchain implementation on long-term operational performance.Originality/valueThis is the first research empirically examining the effect of blockchain implementation on shareholder value varying from internal and external complexity from the CASs perspective. This paper provides evidence of the different effects of blockchain implementation on short- and long-term performance. It adds to the interdisciplinary research of information systems (IS) and operations management (OM).

It's time to address fear of cancer recurrence in family caregivers: usability study of an virtual version of the Family Caregiver-Fear Of Recurrence Therapy (FC-FORT).

Family caregivers of cancer survivors experience equal or greater levels of fear of cancer recurrence (FCR) than survivors themselves. Some interventions have demonstrated their ability to reduce FCR among cancer survivors and dyads (patient and caregivers). However, to date, no validated intervention exists to focus solely on family caregiver's FCR. This study aimed to (1) adapt the evidence-based in-person Fear Of Recurrence Therapy (FORT) for family caregivers (referred here in as FC-FORT) and to a virtual delivery format and (2) test its usability when offered virtually. The adaptation of FC-FORT was overseen by an advisory board and guided by the Information Systems Research Framework. Following this adaptation, female family caregivers and therapists were recruited for the usability study. Participants took part in 7 weekly virtual group therapy sessions, a semi-structured exit interview and completed session feedback questionnaires. Therapists were offered a virtual training and weekly supervision. Fidelity of treatment administration was assessed each session. Quantitative data were analyzed using descriptive statistics. Exit interviews were transcribed verbatim using NVivo Transcription and coded using conventional content analysis. Results were presented back to the advisory board to further refine FC-FORT. The advisory board (n = 16) met virtually on 7 occasions to adapt FC-FORT (i.e., patient manuals, virtual format) and discuss recruitment strategies. Minor (e.g., revised text, adapted materials to virtual format) and major adaptations (e.g., added and rearranged sessions) were made to FC-FORT and subsequently approved by the advisory board. Four family caregivers and three therapists took part in the first round of the usability testing. Six family caregivers and the same three therapists took part in the second round. Overall, participants were very satisfied with FC-FORT's usability. Qualitative analysis identified 4 key themes: usability of FC-FORT, satisfaction and engagement with content, group cohesion, and impact of FC-FORT. All participants indicated that they would recommend FC-FORT to others as is. Using a multidisciplinary advisory board, our team successfully adapted FC-FORT and tested its usability using videoconferencing. Results from this study indicate that the efficacy and acceptability of FC-FORT are now ready to be tested in a larger pilot study.