89 research outputs found
The impact of organizational contexts on EDI controls
No full textThe growing popularity of electronic data interchange (EDI) in business operations has led to a growing recognition of the need to implement proper control procedures. The requirements for control systems vary according to organizational context. A research model proposes that the organization, technological, and task characteristics as well as partner attributes affect formal, informal, and automated controls, each of which can be categorized as internal and external controls. Data were gathered from 110 companies that had adopted EDI. IS sophistication and task routineness were significantly associated with the use of formal and automated - both internal and external - controls. Decentralization and partner trust affected the use of internal and external informal controls. The results of this study could help EDI managers or auditors decide the necessary mode of controls for a certain organizational context. In addition, this study would be of interest to EDI practitioners in designing control systems. ？ 2000 Elsevier Science Inc. All rights reserved
A relational decision support system for EDI auditing
No full textThis article is confirmed to be submitted through the review and edition of the Korean Operations Research and Management Science Society. Please enter the title (Journal/Proceedings), volume, number, and pages properly when citing the article
The impact of EDI controls on the relationship between EDI implementation and performance
No full textThe evaluation of EDI controls is important in ensuring the high performance of an EDI system. Although penetration level is strongly associated with performance, the benefits derived arise from the usage level of EDI controls. This suggests that EDI contrls affect the relationship between EDI implementation and performance. Research hypotheses have been empirically tested using responses from Korean companies that have adopted EDI. It has been shown that the integration and utilization of EDI affects its performance.When EDI is highly integrated, formal, informal, and automated controls must be enhanced in order to provide high performance. High utilization affects performance only when automated controls are completely implemented. Empirical analysis confirms that EDI controls affect the relationship between EDI implementation and performance
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