Organizational Transactions Research Articles

Effectiveness of Logistics Information System Use and Logistics Information System Quality on User Performance through User Satisfaction

The effective use of information systems in logistics companies will assist company management in changing business growth strategies. Information system quality is a measurement that focuses on the output processed by the system. This study aims to determine the effectiveness of using the Logistics Information System and its impact on performance and user satisfaction. The research method uses a quantitative approach. The research was conducted at Puninar Logistics with a sample size of 100 employees. Data was collected through a questionnaire with a Likert scale model that had been tested. The data analysis method used is SmartPLS (Partial Least Square) 4.0. The effectiveness of the Logistics Information System cannot be separated from information systems and information technology. The presence of information technology systems has had a lot of influence on an individual/ organization, not only on individuals/ organizations, but this influence extends to business processes and organizational transactions. In addition, effectiveness is a very important concept in organizations because it is a measure of the success of the organization in achieving its goals. This means that it can be said that effectiveness is directly related to achieving goals and is the key to the success of an organization. Research on the effect of information system effectiveness on employee performance has been carried out in many previous studies, but there are inconsistencies in research results regarding this relationship. Research results such as in research show that the effectiveness of the use of information systems has a positive effect on employee performance.

Continuous Assurance for the Digital Transformation of Internal Auditing

As a result of the increasing demand on the credibility of the financial information disclosure, internal auditing has been playing an increasingly important role in organizations. Currently, there is a need to ensure the compliance of organizational transactions in real time in order to increase the reliability of the information and to reduce risks. In this context, the concept of Continuous Assurance has emerged, allowing to reduce potential errors and risks and obtain useful information in real time, supporting more effectively the decision making and internal auditing. This paper aims to understand the importance and the use of Continuous Assurance services from the perspective of the internal auditor. So, the methodology used is qualitative and the questionnaire survey was used to collect data from interna auditors in Portugal. The main results demonstrate, among other findings, that the Continuous Assurance services are considered by the internal auditors as very important. Despite this, its implementation in the organizations does not follow the importance assigned to it, and is still far from being fully deployed. The dimension of the audit department is an influential factor in the use of some Continuous Assurance services.

The Effect of Tax Officials’ Organizational Communication on Job Performance: Focused on the Moderating Effect of Trust

The purpose of this study is to investigate whether organizational communication factors - top-down, bottom-up, and horizontal communication - affect job performance when tax officials perform their duties, and to empirically analyze their relationship using the moderating variables of trust to see if organizational communication on job performance differs according to trust. The results of the analysis show that factors of organizational communication that have a positive effect on job performance are top-down communication and horizontal communication. Among them, horizontal communication has a greater effect. In addition, the analysis result of interaction effect by moderating regression analysis shows that only horizontal communication x trust has a significant positive effect on job performance except top-down communication and bottom-up communication among organizational communication factors. This means that the more smooth the horizontal communication in the tax organization is, the higher the trust gets. It suggests that, given that related duties in tax affairs are handled jointly and the organizational transactions are done together though the progress of tax affairs is mostly handled individually, horizontal communication has a positive effect on forming a network between colleagues and departments in the organization and on solving problems and conflicts in the work, thereby enhancing the job performance. The suggestions for future research are as follows. First, this study is the result of analyzing tax officials working in Busan, Ulsan and Gyeongnam-do (province), so the number of samples is limited. It is necessary to expand the region and organization because there is a limit to generalizing the results of the study. Second, it is considered that the same method has a problem in that the data were collected using the questionnaire limited to a few items by the self-report questionnaire, so further research that can increase external validity using various data should be conducted.

SOTF: Secure Organizational Transactions Framework Based on Bitcoin Payment Bridge

Bitcoin is a decentralized cryptocurrency where all the transactions are saved in a ledger. Blockchains have good features to be used in different finance applications by using smart contract. Also, blockchains are attractive platform for many industrial domains, including the logistics and supply chain industries. Supply chain technology contributes to record every single asset through its flow, tracking orders, receipts, and payments. There are several relay protocols proposed in previous research; these relay protocols are used to connect different types of blockchains. In this paper, we present a Secure Organizational Transactions Framework (SOTF) based on bridge chain to connect private chain or consortium with public chain which reduces interaction with public blockchain and saves the organization details privately in private chain or consortium. The proposed framework makes it possible for smart contract services to acquire means of payment in the consortium and private chain. Moreover, the proposed framework automates the process of updating the payment non-interactively. In this paper, we validate the communication between organizations blockchain and bitcoin, and find out the development cost of the proposed framework which ensures the efficiency and feasibility of the proposed framework. The code of framework implementation is publicly available at GitHub.

Does local legal environment matter in the online credit market?

The physical distance and fragile relationship between online debtors and online creditors make legal enforcement less intimidating; therefore, the role of the legal environment in the online credit market is a topic worth investigating. This paper employs an online lending platform and uses loan-level data to investigate the local legal environment’s effect in the online credit market. We find that a favorable legal environment can motivate online debtors’ integrity, improve online debtors’ credit availability and reduce online debtors’ loan costs, implying the positive externalities of the legal environment’s progress. Finally, we confirm that online debtors with lower income and large loan amounts benefit more from the legal environment’s progress. Our finding indicates that even though fintech has profoundly changed the organizational form and transaction mode of financial institutions, the legal environment still plays an essential role in promoting inclusive finance.

Predicting the U.S. environmental protection agency’s criminal enforcement outcomes, 1983–2019

ABSTRACT Studies of environmental enforcement in the United States focus on the U.S. Environmental Protection Agency’s (EPA) civil enforcement actions. We develop a fuller understanding of why the agency enforces through analysis of how and why they use criminal enforcement. We build a comprehensive dataset on the history of the EPA’s criminal enforcement investigations and related prosecutions, 1983–2019. Through content analysis of the agency’s case summaries, we analyze 2,588 cases to explain criminal prosecution outcomes, contrasting organizational culture, transaction costs, and principal-agent explanations for agency behavior. We find that an agency culture focusing on deterrence and punishment of more serious crimes drives outcomes more than costs or pressure. Our findings inform the ongoing debate concerning why the EPA enforces the law and how its organizational prerogatives persist in complex political environments.

Assessment of process stability and capability in a manufacturing organization: a case study

Quality is considered asthe principal factor that determines the long-termsuccess or failure of any organization. Organizations perform quality control by monitoring process output using Statistical Quality Control, performed as part of the production process (Statistical Process Control, SPC) or as a final quality control check (Acceptance Sampling).SPC is a major quality management statistical tool and its instruments (control charts and capability analysis) are applied to virtually any type of organization (manufacturing, services or transactions - for example, those involving data, communications, software, or movement of materials). The aim of this paper is to present a case study, realized in a manufacturing organizationfrom Sibiu, for a new product used in the automotive industry to check its conformance to designed requirements. The output data were analyzed using statistical analysis software Minitab.

Leadership and Organizations

To understand leadership, it is necessary to understand the purpose of an organization. Organizations are hierarchies with leaders at the top. Why do we have leaders instead of an algorithm making decisions? The theory of the firm recognizes benefits to centralizing authority but these organizational benefits from hierarchy have not been clearly separated from the specific contributions of leaders. Leadership is the ability to successfully manage transaction costs of an organization. Prominent amongst organizational transaction costs are agency and coordination costs. The balance between these two types of costs depends on the purpose of the organization. We hypothesize that changing leaders is likely to have a larger effect within organizations with relatively lower scope or scale of purpose because of the way in which decision rights tend to be relatively concentrated in such organizations. We test our hypotheses with data on NFL coaches, and deans of business and law schools.

Leadership and Organizational Hierarchies

To understand leadership, it is necessary to understand the purpose of an organization. Organizations are hierarchies with leaders at the top. Why do we have leaders instead of an algorithm making decisions? The theory of the firm recognizes benefits to centralizing authority but these organizational benefits from hierarchy have not been clearly separated from the specific contributions of leaders. Leadership is the ability to successfully manage transaction costs of an organization. Prominent amongst organizational transaction costs are agency and coordination costs. The balance between these two types of costs depends on the purpose of the organization. We hypothesize that changing leaders is likely to have a larger effect within organizations with relatively lower scope or scale of purpose because of the way in which decision rights tend to be relatively concentrated in such organizations. We test our hypotheses with data on NFL coaches, and deans of business and law schools.

Comparison and Evaluation of Organizational Transactions for Continuous Auditing and Business Compliance

This article presents a comparator module which aims to compare, in real time, executions of organizational transactions with patterns of behaviors of these transaction executions, allowing the determination of which execution pattern is being followed by running each transaction. This is according to information received by the internal control mechanisms, which continuously monitors the transaction executions. A possible application using this module was deployed and results were obtained from a case study. The results prove effectiveness of the module, mainly because it is able to assess business compliance and the qualitative risk associated to each transaction execution while it is running, enabling an efficient continuous auditing application. The innovation of this article is ensured by the use of an ontological model to represent organizational transactions, which can be applicable to any type of transaction in any business area in order to audit transactions at a very low level, contrary to what happens in traditional auditing, which occurs at a high level (e.g. compare whether a completed transaction has followed a set of procedures). Besides the conceptualization, this work presents some technical details of development and discussion of results from the case study.

Do donors respond to discretionary accounting information consolidation?

PurposeThe purpose of this paper is to investigate donor responses to discretionary accounting information consolidation. Nonprofit (NP) financial statement consolidation discretion significantly impacts program ratio reporting, the primary NP performance measure. Stakeholders are misled to allocate limited resources inefficiently. While some NPs file group Internal Revenue Service (IRS) Form 990 returns with their affiliates, effectively providing consolidated statements, others choose to file independently of their affiliates.Design/methodology/approachThe authors use OLS regression analysis and panel data for 5,697 NP-year observations for the period 2009-2011 retrieved from the National Center for Charitable Statistics Form 990 database.FindingsThe authors find evidence that consolidation discretion substantially impacts donor decisions. NP managers have incentive to utilize consolidation discretion to influence charitable giving.Practical implicationsThe authors urge the IRS and the Financial Accounting Standards Board to reconsider the consolidation guidance for NP organizations, to develop performance measures beyond the widely used program ratio, and to require program ratio segment reporting to allow for better comparability among NPs irrespective of consolidation status. Further, the authors caution stakeholders to consider supporting organization transactions in their resource allocation decisions.Originality/valueThe authors are the first to use NP supporting organization information to investigate consolidation discretion and its impact on donor responses.

The friend or foe fallacy: Why your best customers may not need your friendship

Organizational transactions are handled along a continuum of the firm’s customer relationships, ranging from relational and friendly to more adversarial and us-versus-them in demeanor. For top customers, the approach is almost always close and relational. In this article, we question this view and suggest that it is beneficial to condition the firm’s relationship development efforts on an understanding of the true value to be gained from partnering and increased closeness. We provide a framework with which managers can diagnose their current portfolio of relationships with key customers or suppliers and offer suggestions for action. We provide an empirical illustration of the typical distribution of responses among five regions of the framework and discuss its implications.

Mixed Methods Research: A Comprehensive Approach for Study into the New Zealand Voluntary Carbon Market

Mixed methods research designs have been growing in popularity in the accounting literature (Brown & Brignall, 2007; Kakkuri-Knuuttila, Lukka, & Kuorikoski, 2008b; Lee, 1991; Modell, 2005, 2010; Vaivio & Siren, 2010). Accounting draws theoretical and methodological inspiration from multiple disciplines (mathematics, economics, sociology, organizational studies, behavioral science, etc.) to investigate complex organizational transactions. Brown and Brignall (2007) suggest that this multi-disciplinary characteristic makes accounting studies ideal candidates for multi-method research designs. Following this reasoning, climate change accounting and other alternative accounting research which incorporate an additional multi-disciplinary dimension are supremely suited to the use of mixed methods. Researchers in these fields have responded accordingly: "The social and environmental and critical accounting research communities are known to embrace methodological pluralism and inter-disciplinary perspectives on accounting" (Milne & Grubnic, 2011, p. 950). However, the use and usefulness of mixed methods has been the subject of academic debate (Ahrens, 2008; Bryman, 2007; Kakkuri-Knuuttila, Lukka, & Kuorikoski, 2008a; Parker, 2012). Primary criticisms stem from a presumed incommensurability between quantitative and qualitative approaches due to an underlying philosophical gap. Quantitative and qualitative studies are commonly equated with positivism and interpretivism respectively; these approaches are said to hold fundamentally distinct underlying assumptions and agendas. Attempting to bring together evidence from these different perspectives is thus viewed by some as an impossible pursuit (see Teddlie & Yu (2007) and Santiago-Brown, Jerram, Metcalfe, & Collins (2014) for exceptions). Academic researchers are often clustered into disparate camps and publish in separate journals promoting their preferred paradigm. Since accounting has traditionally favored quantitative positivist research, Parker (2012, p. 61) warns of the "romance of objectivising qualitative research" to validate findings. Though qualitative research can and should stand on its own merits, integrating different methods can be beneficial. As Kakkuri-Knuuttila et al. (2008b) demonstrate, in practice divergent paradigms can co-exist and co-operate; straddling the subjective/objective divide is possible. Mixed methods can involve multiple researchers, data sets, methodologies, and/or theories. (1) The term usually implies integration of quantitative and qualitative dimensions (Johnson, Onwuegbuzie, & Turner, 2007). Application of both quantitative and qualitative methodologies can yield assessable statistical results as well as in-depth contextually grounded understanding of underlying processes and relationships. The components must be mutually illuminating to ensure that "the end product is more than the sum of the individual quantitative and qualitative parts" (Bryman, 2007). Thus, integration is essential. Without it, the research design becomes simply a collection of methods that might "talk past" each other (Brown & Brignall, 2007). In her editorial "Mixed Methods and Wicked Problems," Mertens (2015) highlights the merit of mixed methods in pursuing solutions to complex problems such as climate change. As the author explains, wicked problems like climate change "involve multiple interacting systems, are replete with social and institutional uncertainties, and for which only imperfect knowledge about their nature and solutions exist" (p. 3). Indeed, climate change has the potential to significantly alter the world as we know it in terms of both the environment and the way in which societies operate. In response, and in a variety of ways, organisations are taking notice and taking action (e.g., Besio & Pronzini, 2014; Birchall, 2014; Galbreath, Charles, & Klass, 2014; Lee, 2012), including engaging in the voluntary carbon market (VCM). …

Evaluating Information Systems with Continuous Assurance Services

Nowadays there is a need for real-time awareness to assure conformity of organizational transactions to increase their reliability and to mitigate organizational risk. In this context, Continuous Assurance has assumed an important role as a management goal and in ensuring improved effectiveness of organizations. Some information systems already support Continuous Assurance services, but disposable data require extra effort to make them useful for management purposes. Hence, this paper presents a model constituted of three dimensions and one requirement aiming to evaluate an information system with Continuous Assurance services. The Delphi method was used to validate this model, assuring the relevance of inclusion of these dimensions and requirement. This method also validated a set of metrics to be included in each dimension and requirement which were also proposed for the model. Thus, this paper presents the results and conclusions of this study and contributes to disseminate a valid instrument to effectively evaluate information systems with Continuous Assurance Services.

A provably secure certificateless organizational signature schemes

Summary‘Organization signature is a new variant of digital signature in organization transactions. It allows the employee in the organization to generate the message signature through his affiliation rather than his personal description. Certificateless public key cryptography solved the key escrow problem in identity‐based cryptography, and the certificate distribution in the traditional public key infrastructure. In this paper, we present a provable secure pairing‐free certificateless organizational signature scheme. Our scheme is more computationally efficient because it does not depend on pairings. The new scheme is provably secure in the random oracle model, assuming the hardness of elliptic curves discrete logarithm problem.’ Copyright © 2015 John Wiley & Sons, Ltd.

Monitoring Organizational Transactions in Enterprise Information Systems with Continuous Assurance Requirements

This work focuses on issues typically encountered in organizations whose core business largely depends on ICT: continuous monitoring, continuous auditing, controlling and assessment of transactions risk. Organizations have been making efforts to implement methods and systems which enable them to increase reliability of their business and, simultaneously, to be in accordance with their organizational objectives and compliant with external regulations. Thus, this work presents and validates an innovative solution to implement Continuous Assurance services in information systems applicable to any organizational transaction, regardless of its type, dimension, business area or even its information system support technology. This last objective is pursued having as support an ontological model at an abstraction level that guarantees that independence. This research culminated with the development of a prototype and consequent results analysis, using data collected from the near-real implementation, allowing us to ensure the feasibility and the effective use of the proposal.

The Influence of Phase the Organizational Life Cycle on Organizational Structure Management and Transaction Costs

The aim of this work is to establish the relationship between the stages in the organizational life cycle, management structure and the structure of the transaction costs of the organization. This article discusses the life cycle stages. Are described the major characteristics of each stage, including the features of the organizational structure of the management. For each stage in the life cycle of the organization is different structure of transaction costs, because there are distinctions of the development priorities of the organization. In this article is analyzing the stages of the life cycle from the point of view of transaction costs. Adjustment of structure and the level of transaction costs are achieved by changing the organizational structure of the management, management methods. These operations will enable the organization to make the most effective use of its resources to achieve the objectives of the organization. For each stage of the life cycle is a specific type of organizational management structure. In the article was done the analysis of transaction cost of the enterprise of food industry of the Russian Federation in phases of the organizational life cycle. Draws conclusions on the causes of changes in their structure. Study of the level and structure of transaction costs the organization allows to do analysis of the effectiveness of the functioning of the organization. This analysis allows seeing bottlenecks in the development of the structure of internal and external communications of the organization. That ultimately gives the opportunity to develop a strategy to improve the efficiency of the organization.

Organizational Levels Model for Measuring the Effectiveness of Enterprise Resource Planning System (Case Study TUGA Company, Iran)

Enterprise Resource Planning systems (ERPs)are described as computer-based information systems designed to process an organization's transactions and facilitate integrated and real-time planning, production, and customer response (23). These systems are designed to address the problem of fragmentation Implementation of ERPs. ERP systems are complex and costly processes. In spite of ERP systems have provided many tangible and intangible advantages and capabilities, some of them result in serious failures. Many studies and research projects have been conducted in identifying ERP Critical Success Factor and challenges in ERP implementation projects. Still, there are a little studies which investigated on the effective implementation ERP systems. In this research, a model is developed from the strategy and objectives hierarchy in corresponding with organizational levels. While doing this research, for participation, cooperation and support in developing this model by TUGA Company, we've named this model TUGA. The results of this study have provided a very useful reference and framwork for scholars and managers to measure the effectiveness of ERP system.

Sales Force Control: A Synthesis of Three Theories

This article, first, synthesizes three theoretical approaches to salesforce control systems and, second, examines the effect of the control mechanisms on key consequence variables. More specifically, the manuscript develops a comprehensive model of salesforce control by integrating key constructs from three alternative theories: organization theory, agency theory, and transaction cost analysis. The constructs are (1) outcome observability from organization theory, (2) behavior observability from agency theory, (3) transaction-specific assets (TSA) from transaction cost analysis, and (4) task programmability or environmental task uncertainty, a key construct in all three theories. In addition, the study examines the effects of controls on certain consequence variables: salesperson-customer relationships and salespersons' motivation and organizational commitment.

Organizational transactions with real time monitoring and auditing

Purpose – The paper aims to present a solution which makes it possible to control and audit organizational transactions in real time, helping to determine the degree of reliability with which they are carried out, mitigating the organizational risk. This auditing is made at a very low level of organizational transactions executed and supported exclusively in a digital format, contrary to what happens in most monitoring of transactions, which occurs at a high level. Moreover, it describes the conceptual architecture of the solution, its components and functionalities as well as the development and technical issues which should be taken into consideration on the deployment and evaluation of the solution. Design/methodology/approach – The work follows the design science methodology. It presents the problem and motivation of the investigation, the solution design and how it is being deployed. Furthermore, it presents the expected results based on the proposed architecture and on the results which are currentl...