Prior literature shows that during an economic downturn firms have difficulty sustaining superior performance, and a larger percentage of firms report losses. Motivated by this literature, we explore the role of sustainability of organizational IT capability (ITC) on a firm’s performance...

Financial professionals need to understand blockchain in order to evaluate its impact on the profession (e.g., audit, tax, consulting), as well as the impact on the business of their clients (e.g., auditees, investors). Given that financial professionals do not want to become programmers,...

Several studies have pointed to the transformative effects of blockchain on wide spectrum of industries, including banking and finance, as well as accounting/audit firms. The primary objective of this paper is to develop a hands-on tutorial for helping accounting and finance students understand...

Past research findings indicate that the successful adoption of information technology to support business strategy can help organizations gain superior financial performance versus their competitors. Adopting enterprise-wide resource planning systems is considered a strategic investment...

A characteristic of the information age is the dramatic increase in expenditures by organizations on information technology (IT). As a result of these investments, managers generally anticipate productivity gains, which are commensurate with the costs of IT. However, several empirical studies in...

Our objective in this paper is to develop a firm value model to assist IT managers and researchers in understanding the multiple effects that IT investments have on firm value. This firm value approach adds to the process-oriented approach through simultaneous evaluation of all of the factors...

Organizations seek to differentiate themselves in the marketplace by deploying information technology (IT) to develop dynamic IT capabilities and resist competitors’ attempts to imitate or improve these capabilities. While this strategy has been justified on the grounds that dynamic IT...

Contrary to prior studies that have tried to examine the role of IT capabilities on firm performance in isolation from the role of senior IT executives, we propose that there is a positive relationship between the power of senior IT executives and the likelihood that the firm will develop...

Studies which examine the effect of IT on firm performance make the implicit assumption that the choice of industry classification (e.g., SIC instead of NAICS) and the level of aggregation (e.g., 2-digit SIC instead of 4-digit SIC) is unlikely to affect the results. Given that practically none...

The study proposes a due diligence process for future studies aiming to investigate the duration of competitive advantage due to emerging technology adoption. The proposed process is based on the premise that predictions related to the rate of adoption of technologies and the time it would take...