Journal of Information Systems and Technology Management
Not a member yet
436 research outputs found
Sort by
The forensic accounting and corporate fraud
No full textThis study is aimed at analyzing the characteristics of forensic accounting services performed by accounting firms in Brazil, using an exploratory approach. At the end of the study, there is a discourse analysis of a speech made by the CEO of one of the key players in forensic accounting services (Kroll) in Brazil. In order to guide this reflection, we pose the following question: what is the characteristic of forensic accounting that substantiates professional accountants\u27 innovation to curb corporate accounting malpractices? In this intent, we accept the premise that the bone of contention in some unhealthy business environments is the inability of an auditor to track frauds. We used the icons (categories and/or nodes) that dynamically represent formalism in the theory of self re-production to explain the patterns found in the speech. Our findings make us conclude that the idea that frauds have been least detected by auditors begins to gain shape as auditors are more adequately trained to detect frauds instead of emphasizing the traditional segregation of duties and safeguard of assets
The evaluation and improvement of it governance
Get PDFThe present article aims to propose a general procedure to evaluate and improve the Information Technology (IT) Governance in an organization, considering the Business - IT alignment and risk management. The procedure integrates management tools such as business processes management, risk management, strategic alignment and the balanced scorecard. Additionally, to assess the IT Governance level we proposed an indicator based on the process maturity. The concepts and ideas presented here had been applied in four case studies, verifying their implementation feasibility. The results indicate a low level of IT governance and the existence of several problems primarily in the Plan and Organize and Monitor and Evaluate domains
Legitimation implications in the process of implementing an erp system in a holding company
Get PDFThe objective of the study is to evaluate the legitimation of the process of implementing an ERP system in a holding company. The conceptual model is based on the New Institutional Sociology, with the evaluation of the legitimation of a new information system in the organization studied. The data collection procedures employed interviews, questionnaires, as well as the analysis of documents provided by the company. As the system is already part of the company\u27s processes and the employees have already accepted the changes, it provides evidence of legitimation of the ERP system in the business
Measurement process of software development projects for supporting strategic business objectives in software developing companies
Get PDFSoftware developing companies work in a competitive market and are often challenged to make business decisions with impact on competitiveness. Models accessing maturity for software development processes quality, such as CMMI and MPS-BR, comprise process measurements systems (PMS). However, these models are not necessarily suitable to support business decisions, neither to achieve strategic goals. The objective of this work is to analyze how the PMS of software development projects could support business strategies for software developing companies. Results taken from this work show that PMS results from maturity models for software processes can be suited to help evaluating operating capabilities and supporting strategic business decisions
Using university ranking systems to predict usability of university websites
Get PDFThis research investigated whether a university ranking system called Eduroute could provide useful information regarding the usability of universities\u27 websites. A comparison was conducted between the results obtained by Eduroute regarding the ranking of the top three universities in Jordan, and the results obtained by the heuristic evaluation method regarding the usability of the top three universities\u27 websites. Before employing the heuristic evaluation method, two steps were taken: Investigating the most frequently visited pages on a university\u27s website from the viewpoint of 237 students, and developing a set of comprehensive heuristics specific to educational websites. Then, five heuristic evaluators were selected and asked to visit all the pages determined by the 237 students using the developed heuristics while evaluating each website. The results proved that the ranking of the three universities at Eduroute was an indicator regarding the overall usability of the sites; the first ranked university at Eduroute had the lowest number of usability problems identified by the evaluators, while the least ranked university had the largest number of usability problems. The heuristic evaluators also identified fourteen common usability problems on the three tested websites related to navigation, design, content, and ease of use and communication
Beef traceability by radio frequency identification system in the production process of a slaughterhouse
No full textThe goal of this work was to analyze the feasibility of continuing the traceability of beef through the use of Radio Frequency Identification technology in the production process of a slaughterhouse. In this process, the relationship between the end product (a piece of meat and the offal) and its source (the animal) is not maintained, even if the animal has been traced until the slaughterhouse. In the present work, critical points in the production process involving loss of traceability were identified and simulations using the middleware fosstrak and an associated simulator to validate a solution to this problem were performed. It was found that traceability is feasible, provided that the antennas and the RFID readers are placed in strategic locations such as the hooks where the carcasses are hanged and on the trays with the cuts of meat
Information technology management system: an analysis on computational model failures for fleet management
Get PDFEste artigo propõe um modelo de tecnologia de informação para avaliação de falhas na gestão de frotas. A pesquisa qualitativa realizada por um estudo de caso numa empresa de Transporte Rodoviário Interestadual no Estado de São Paulo, propôs estabelecer relações entre as ferramentas computacionais e a necessidade de informações, fidedignas e em intervalos de tempo aceitáveis como válidas, para as tomadas de decisão, confiabilidade, disponibilidade e gestão de sistemas. Adicionalmente, o estudo visou fornecer informações relevantes e precisas, de forma a minimizar e mitigar ações de falhas que possam ocorrer, comprometendo o funcionamento de toda a base operacional da organização.This article proposes an information technology model to evaluate fleet management failure. Qualitative research done by a case study within an Interstate Transport company in a São Paulo State proposed to establish a relationship between computer tools and valid trustworthy information needs, and within an acceptable timeframe, for decision making, reliability, availability and system management. Additionally, the study aimed to provide relevant and precise information, in order to minimize and mitigate failure actions that may occur, compromising all operational organization base functioning
The decision-making process to purchase from online supermarkets: a qualitative research with customers from \u27Zona Sul Atende\u27
No full textZona Sul was the first supermarket chain in Rio de Janeiro to provide online sales purchases services and it is the leader in its segment in the city. Therefore, it was chosen as the object of this study, which attempts to describe and analyze the decision-making process of consumers who use the Internet to shop for groceries. Twenty in-depth interviews were conducted with these consumers. The interviews were held at the moment they were shopping and the interviewees\u27 navigation was recorded by means of a software. The results showed that the interviewees search for convenience, speed and ease to purchase. Aspects from the website that partially compromise these objectives were identified. The conclusions bring suggestions to make the shopping process easier and faster
The impact of the sales approach in the acceptance on technologically innovative products
No full textCom o objetivo de verificar a influência das abordagens de venda no processo de aceitação e uso de produtos com inovações tecnológicas, foi realizada uma pesquisa que uniu o Modelo de Aceitação Tecnológica (TAM) com a Teoria da Ação Racional (TRA). Através de equações estruturais foram identificadas as relações entre as três abordagens de vendas (foco na competição, foco no produto e foco no cliente) e os construtos do modelo (utilidade percebida, facilidade percebida, atitude de uso, intenção de uso, uso atual e pressão normativa). Os resultados confirmaram seis das doze hipóteses formuladas: a estratégia com foco na competição interfere na relação entre utilidade e atitude de uso (H1b) e na relação entre pressão normativa e intenção de compra (H6); a estratégia com foco no produto interfere nas relações entre utilidade e atitude de uso (H2a), facilidade e intenção de compra (H3b), diversão e atitude de uso (H5a) e atitude e intenção de compra (H7). Conclui-se, assim, que as relações entre estratégias de vendas e aceitação e compra de novos produtos são moderadas e que a estratégia mais eficiente, neste caso, é a com foco no produto.With the intention to verify the influence of sales approaches in the process of acceptance and use of products with technological innovations, a survey using the Technology Acceptance Model (TAM) and the Theory of Reasoned Action (TRA) was made. Through structural equation modeling, it was identified the relationships among the three sales approaches (competition focus, product focus and customer focus) and the constructs of the model (perceived usefulness, perceived ease, attitude to use, intention to use, current use and normative pressure). The results confirmed six of the twelve hypotheses: a strategy focused on competition interferes with the relationship between utility and attitude of use (H1b) and the relationship between normative pressure and purchase intention (H6); strategy with focus on product interferes with relations between utility usage and attitude (H2a), facility and purchase intent (H3B), fun attitude and usage (H5a) and attitude and purchase intention (H7). It is concluded, therefore, that the relationship between acceptance and sales strategies, and purchase new products is moderate and that the most efficient strategy in this case is focused on the product