This paper studies the influence of a manager's pre-decision use of an information system on the central office's decision to provide such a system in the first place. At the outset, the manager is ignorant about the cost of an investment project. Higher effort when using the information system...

Der Beitrag beschreibt die Konzeption von BI als integrierten Gesamtansatz, veranschaulicht das Potenzial für eine innovative Nutzung von Informationen zur Erreichung von Wettbewerbsvorteilen und gibt einen Überblick über ausgewählte zukünftige Entwicklungen und Trends.

Objective – Understanding business processes is becoming increasingly critical. In light of the understanding of business process, the notion of understandability has been receiving much attention in accounting information system (AIS). The current study focuses on the comparison of different...

Outsourcing is an efficient way to reduce a company’s costs and is often necessary to remain competitive. However, the practice has had its critics. This article summarizes the outsourcing debate that has been going on in the United States and offers some insights about the practice. Also...

This paper provides a coherent framework within which to understand the economics of data processing in enterprises. The computational processes in the firm are described with the help of a dynamic parallel processing model of associative computation. The basic model is extended to include the...

Information technology (IT) has become an integral part of an enterprise's organizational life recently and represents an increasingly important factor for all kinds of organizations, since the services it provides have become almost essential by now for all types of enterprises in the European...