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Book Auditing in Electronic Environments from an Actor network Theory Perspective

Download or read book Auditing in Electronic Environments from an Actor network Theory Perspective written by Manal Nour El Din El Safty and published by . This book was released on 2009 with total page pages. Available in PDF, EPUB and Kindle. Book excerpt: This study seeks to explore how the network of auditing in an electronic environment, in the Egyptian context, is constituted. To understand how this network is constituted, the study explores the main actors that have an influence on auditing in electronic environments. It explores how, and why, these actors were enrolled, or found places for themselves, in this network. Moreover, the study discovers how these actors interact together to perform and shape the network. Actor-Network Theory (ANT) was adopted to be the theoretical framework of this study as its main focus is on the process of constructing and maintaining networks; it asks how and for what purposes heterogeneous entities are brought together in a network. By adopting the ANT perspective, this study highlights the notion that auditing in an electronic environment is not only the process of auditing the outcomes (financial statements) of a technical system using technological methods. Rather, it is a network constituted from hybrid human and non-human, local and global actors, who interact with each other through circulating different intermediaries and who have an influence on the audit process. In other words, this study looks beyond the fact that financial auditors are responsible for auditing the financial statements, which are the outputs of advanced electronic systems, to explore the process by which auditing in advanced electronic environments takes place. Thinking of the process of auditing in advanced electronic environments from an Actor-Network Theory perspective extends the list of actors involved in the process, and expands the issues that should be considered in their interaction.

Book Auditing in the Electronic Environment

Download or read book Auditing in the Electronic Environment written by Delroy L. Cornick and published by . This book was released on 1981 with total page 0 pages. Available in PDF, EPUB and Kindle. Book excerpt:

Book Developing a Theory of Auditing Behavior in the Electronic Business Environment

Download or read book Developing a Theory of Auditing Behavior in the Electronic Business Environment written by Arinola O. Adebayo and published by . This book was released on 2014 with total page pages. Available in PDF, EPUB and Kindle. Book excerpt: Auditing in an electronic world is different from auditing in a paper-based world. Our purpose in this study is to develop a theory of auditing behavior in the e-business environment. We collect data by interviewing auditors in the field and organize the data into three perspectives held by auditors: the technological, social/organizational, and socio-technical perspectives. Based on the rich details of the auditors' three perspectives, we formulate a theory that explains an auditor's behavior in an electronic business environment as resulting from six factors: audit objective, professional orientation, professional standards, professional responsibility, professional reputation, and legal liability. Unlike the current claim that technology is the sole cause of current auditing challenges and the sole source of solution; the study reveals and highlights the role played by social, organizational and institutional factors in shaping the professional change in auditing caused by the increased use of electronic business and information technologies. The study further shows that failure to consider the relevant social, organizational, and institutional factors in explaining the auditing behavior will result in misguided conclusions and sub-optimal resolutions.

Book Social and Professional Applications of Actor Network Theory for Technology Development

Download or read book Social and Professional Applications of Actor Network Theory for Technology Development written by Tatnall, Arthur and published by IGI Global. This book was released on 2012-10-31 with total page 300 pages. Available in PDF, EPUB and Kindle. Book excerpt: The latest advances in technology development have been particularly useful to actor-network theory as a structure for much of its research. With a socio-technical approach to the understanding of information systems and applications, the actor-network theory aims to bring support for social influence on technological innovations. Social and Professional Applications of Actor-Network Theory for Technology Development presents a platform for the approaches and implementations on the actor-network theory and its relationship with technology development. This book provides researchers and practitioners with a better understanding of the usefulness of the social and technical connection.

Book Handbook of Research on Electronic Collaboration and Organizational Synergy

Download or read book Handbook of Research on Electronic Collaboration and Organizational Synergy written by Salmons, Janet and published by IGI Global. This book was released on 2008-11-30 with total page 1026 pages. Available in PDF, EPUB and Kindle. Book excerpt: Offers exhaustive research on collaborations in education, business, and the government and social sectors.

Book The Information Technology Age

    Book Details:
  • Author : American Institute of Certified Public Accountants
  • Publisher : American Institute of Certified Public Accountants (AICPA)
  • Release : 1997-01-01
  • ISBN : 9780870511813
  • Pages : 19 pages

Download or read book The Information Technology Age written by American Institute of Certified Public Accountants and published by American Institute of Certified Public Accountants (AICPA). This book was released on 1997-01-01 with total page 19 pages. Available in PDF, EPUB and Kindle. Book excerpt:

Book The Information Technology Age

Download or read book The Information Technology Age written by and published by Amer Inst of Certified Public. This book was released on 1997-01-01 with total page 19 pages. Available in PDF, EPUB and Kindle. Book excerpt:

Book Digital Transformation for Fashion and Luxury Brands

Download or read book Digital Transformation for Fashion and Luxury Brands written by Wilson Ozuem and published by Springer Nature. This book was released on 2024 with total page 510 pages. Available in PDF, EPUB and Kindle. Book excerpt: Zusammenfassung: This book re-evaluates the diffusion and positioning of fashion and luxury brands following the impact and disruption of digital transformations, particularly on existing omni-channel models and touchpoints and consumer behaviours. By exploring the importance of digital transformation and discussing the benefits and challenges it has created for the fashion industry, this book provides insights into the role of various digital technologies, systems and strategies in generating and maintaining brand value and equity, customer engagement and experiences and connecting the marketplace and marketspace. Wilson Ozuem teaches and supervises research projects in a number of UK universities, including Anglia Ruskin University, City University of London, Warwick University, University of Birmingham and the University of Cumbria. His specific research interest is understanding the impacts of emerging computer-mediated marketing environments (CMMEs) on the fashion industry. Professor Ozuem is acknowledged as one of the international leaders in the study of digital marketing and multichannel retailing. His research has been published in key journals, including the European Journal of Marketing, Journal of Business Research, and many others. Silvia Ranfagni is Associate Professor of Marketing at the Department of Economics and Management at the University of Florence, Italy. Her research interests include innovation, internationalization, and brand management with special reference to the fashion and cultural industry. She has participated in international marketing conferences and has published in national and international journals such as Journal of Fashion Marketing and Management, Management Decision, European Journal of Marketing, Journal of Business Research, and Journal of Interactive Marketing. Michelle Willis is a lecturer of digital marketing at London Metropolitan University. Her doctorate is focused on customer loyalty and engagement within online brand communities. Her research lies in emerging technologies, particularly the interface between social networking sites and the development of marketing programmes. Several of her articles have been published in the journals Psychology & Marketing, Information Technology & People and Qualitative Market Research, and were presented at the American Marketing Association conference and the European Marketing Academy conference. Chapter 16 is available open access under a Creative Commons Attribution 4.0 International License via link.springer.com

Book Organizational Network Analysis

Download or read book Organizational Network Analysis written by Anna Ujwary-Gil and published by Routledge. This book was released on 2019-12-03 with total page 214 pages. Available in PDF, EPUB and Kindle. Book excerpt: The integrated meta-model for organizational resource audit is a consistent and comprehensive instrument for auditing intangible resources and their relations and associations from the network perspective. This book undertakes a critically important problem of management sciences, poorly recognized in literature although determining the current and future competitiveness of enterprises, sectors and economies. The author notes the need to introduce a theoretical input, which is manifested by the meta-model. An expression of this treatment is the inclusion of the network as a structure of activities, further knowledge as an activity, and intangible assets as intellectual capital characterized by a structure of connections. The case study presented is an illustration of the use of network analysis tools and other instruments to identify not only the most important resources, tasks or actors, as well as their effectiveness, but also to connect the identified networks with each other. The author opens the field for applying her methodology, revealing the structural and dynamic features of the intangible resources of the organization. The novelty of the proposed meta-model shows the way to in-depth applications of network analysis techniques in an intra-organizational environment. Organizational Network Analysis makes a significant contribution to the development of management sciences, in terms of strategic management and more strictly resource approach to the company through structural definition of knowledge; application of the concept of improvement-oriented audit abandoning a narrow understanding of this technique in terms of compliance; reliable presentation of audits available in the literature; rigorous reasoning leading to the development of a meta-model; close linking of knowledge and resources with the strategy at the design stage of the developed audit model, including the analysis of link dynamics and networks together with an extensive metrics proposal; an interesting illustration of the application with the use of metrics, tables and charts. It will be of value to researchers, academics, managers, and students in the fields of strategic management, organizational studies, social network analysis in management, knowledge management, and auditing knowledge resources in organizations.

Book Connecting Values to Action

Download or read book Connecting Values to Action written by Christopher M. Hartt and published by Emerald Group Publishing. This book was released on 2019-08-26 with total page 216 pages. Available in PDF, EPUB and Kindle. Book excerpt: Why do we make the decisions we do? And how can we understand what influences our decisions? Editor Christopher M. Hartt and contributors explore Non-Corporeal Actant Theory, which analyzes our decisions and outcomes through the perspective of values, beliefs, ideas, and concepts.

Book Comparative CSR and Sustainability

Download or read book Comparative CSR and Sustainability written by Gabriel Donleavy and published by Taylor & Francis. This book was released on 2022-12-30 with total page 422 pages. Available in PDF, EPUB and Kindle. Book excerpt: This book breaks new ground by providing a structured and cohesive set of contributions on the actions, developments, problems and theories of corporate social responsibility (CSR). With new case studies from the UN’s Least Developed Countries (LDCs), contributors in this book investigate how firms in Eastern and Western countries are responding to and making use of evolving CSR guidelines. The book addresses the following questions: is CSR simply greenwashing or an authentic commitment to responsible corporate citizenship? Has globalization drawn CSR conduct in LDCs closer to that of industrialized countries? Stakeholder theory, actor–network theory and a new orbital theory of accountability are applied to give coherence to the case studies. Other chapters address greenwashing in reports, the impact of CSR in socially stigmatized occupations, an analysis on what responsibility precisely entails in CSR, and the interface between law and CSR. The book also considers the impact of COVID-19 on the hospitality industry, and includes a contribution from Ukrainian scholars, one written while their city of Kharkiv was under attack by Russian forces. This book will be a useful reference to those interested in discussions on crises, climate change, and SDGs and realizing sustainable goals through CSR.

Book Researching and Understanding Educational Networks

Download or read book Researching and Understanding Educational Networks written by Robert McCormick and published by Routledge. This book was released on 2010-06-25 with total page 297 pages. Available in PDF, EPUB and Kindle. Book excerpt: Discussing educational networks, this book presents analyses of the problems with the theories of teacher learning, and explores what network theories can be brought to the problem of how teachers and schools create and share knowledge about practice

Book Studying Digital Media Audiences

Download or read book Studying Digital Media Audiences written by Craig Hight and published by Routledge. This book was released on 2017-01-27 with total page 329 pages. Available in PDF, EPUB and Kindle. Book excerpt: Although many digital platforms continue to appropriate and reconfigure familiar forms of media experience, this is an environment which no longer consistently constructs an identifiable 'mass' audience in the terms understood by twentieth century audience researchers. The notion of 'audiencing' takes on different characteristics within a digital environment where platforms encourage users to upload, share and respond to content, while the platforms themselves monetise the digital traces of this activity. This environment demands new ways of thinking about audience and user engagement with media technologies, and raises significant questions on methods of conceiving and researching audience-users. This volume addresses ongoing debates in the field of audience research by exploring relevant conceptual and methodological issues concerning the systematic study of digital audiences. Drawing from work conducted by researchers based in Australia and New Zealand, the book uses theoretical frameworks and case study material which are of direct relevance to audience researchers globally.

Book The Handbook of Service Industries

Download or read book The Handbook of Service Industries written by J. R. Bryson and published by Edward Elgar Publishing. This book was released on 2007-01-01 with total page 520 pages. Available in PDF, EPUB and Kindle. Book excerpt: 'It contains an impressive array of important and useful material that should be familiar to anyone interested in economic growth and change. . . the potential value to be gained from these collected works is great.' – James E. Pratt, Growth and Change Service activities are now acknowledged as key players in economic development, societal change and public policy worldwide. This exciting Handbook not only contributes to ongoing conceptual debates about the nature of service-led economies and societies; it also pushes back the frontiers of current critical thinking about the role of service activities in urban and regional development and the important research agendas that remain to be addressed. Drawing on both theory and case studies, the contributors are international experts who have written original and stimulating chapters from a number of different disciplinary perspectives. Each chapter seeks to raise awareness of, and to provoke debates about, the opportunities and challenges presented by the shift to service employment. Providing a truly interdisciplinary analysis, The Handbook of Service Industries will be invaluable to scholars specializing in services research, as well as students and researchers in the areas of economics, geography, business and management, sociology, public policy and planning. The policy-making community will also find the Handbook a relevant and useful resource.

Book Perspectives on ICT4D and Socio Economic Growth Opportunities in Developing Countries

Download or read book Perspectives on ICT4D and Socio Economic Growth Opportunities in Developing Countries written by Ndayizigamiye, Patrick and published by IGI Global. This book was released on 2020-10-09 with total page 507 pages. Available in PDF, EPUB and Kindle. Book excerpt: Technology has been hailed as one of the catalysts toward economic and human development. In the current economic era of the Fourth Industrial Revolution, information acquisition, transformation, and dissemination processes are posed to be the key enablers of development. However, in the context of developing countries, there is a need for more evidence on the impact that ICT has on addressing developmental issues. Such evidence is needed to make a case for investments in ICT-led interventions to improve people’s lives in developing countries. Perspectives on ICT4D and Socio-Economic Growth Opportunities in Developing Countries is a collection of innovative research on current trends that portray the ICT and development nexus (ICT4D) from economic and human development perspectives within developing countries. While highlighting topics including mobile money, poverty alleviation, and consumer behavior, this book is ideally designed for economists, government officials, policymakers, ICT specialists, business professionals, researchers, academicians, students, and entrepreneurs.

Book Handbook of Critical Information Systems Research

Download or read book Handbook of Critical Information Systems Research written by Debra Howcroft and published by Edward Elgar Publishing. This book was released on 2005-01-01 with total page 456 pages. Available in PDF, EPUB and Kindle. Book excerpt: 'Although critical research represents a small portion of all IS research, it has always posed insightful challenges to more conventional approaches. This volume assembles a wide array of contributions by leading researchers in the field. The editors clarify the broad range of critical research beyond the seminal contributions that appeared early in IS research, making this an essential guide to contemporary approaches as well as a summation of prior contributions.' – Daniel Robey, Georgia State University, US 'This indispensable book provides an excellent overview of the variety of perspectives that characterize critical research in the information systems field.' – Michael D. Myers, University of Auckland, New Zealand This important Handbook provides a unique overview of information systems (IS) research by focusing on the increasing interest in critical-related issues. Representing a significant step forward in the development of critical perspectives on the IS field, the Handbook draws together original contributions from leading authors who offer alternatives to the current mainstream approaches to IS research. In order to accommodate the various strands of critical understanding, a broad range of views and theoretical standpoints are encompassed, thereby combining theory with practical applications, and offering a valuable source of reference for this emerging area of research. Recent years have witnessed a more explicit focus on critical research and, continuing in that vein, the editors adopt an inclusive approach which considers alternative insights that can arise from critical IS research. Topics explored include, amongst others: • management trends and IS • flexibility, freedom and women's emancipation • 'consuming passions' in the global knowledge economy • critical discourse analysis for the study of information systems • evaluation of e-governance projects in India • rationalities and emotions in IS innovation • capital, information technology and enterprise development • mediated work in global business organizations. Reflecting on key themes and emergent issues in critical information systems research, this Handbook will be invaluable reading for both academics and practitioners with an interest in a critical understanding of information systems from a variety of perspectives.

Book Digital Nations     Smart Cities  Innovation  and Sustainability

Download or read book Digital Nations Smart Cities Innovation and Sustainability written by Arpan Kumar Kar and published by Springer. This book was released on 2017-11-03 with total page 540 pages. Available in PDF, EPUB and Kindle. Book excerpt: This book constitutes the refereed conference proceedings of the 16th IFIP WG 6.11 Conference on e-Business, e-Services and e-Society, I3E 2017, held in Delhi, India, in November 2017. The 45 revised full papers presented were carefully reviewed and selected from 92 submissions. They are organized in the following topical sections: Adoption of Smart Services; Assessment of ICT Enabled Smart Initiatives; Analytics for Smart Governance; Social Media and Web 3.0 for Smartness; and Smart Solutions for the Future.