Bei der Nutzung von Cloud-Services besteht für Kunden das Risiko des Kontrollverlusts, da die Überwachung der Funktionalität der Cloud-Services überwiegend dem Cloud-Service-Anbieter obliegt und deshalb vom Cloud-Service-Kunden nur eingeschränkt verfolgt, überwacht und beeinflusst werden...

The present study is focused on the contribution of management accounting systems (MAS) in the development of intellectual capital (IC). Based on empirical evidence that supports the proposition that the value creation process is strongly associated to the level of IC, the study also examines...

Limited access of small enterprises to reliable and well-prepared information about their condition is mentioned as one of the main barriers to small business development. One of the key types of information used in management is financial information. It concerns the resources and financial...

We have studied E-business audit as a specialized service rendered in an information technology intensive environment. A service model is used to research the E-business audit context. Here auditing is viewed as a specialized technical service conducted in the context of E-business technologies,...

Based upon a review of corporate performance, corporate financial performance and corporate social performance, we propose that the concept of ―triple bottom line‖ (TBL) as ―sustainable corporate performance‖ (SCP) should consist of three measurement elements, namely: (i) financial, (ii)...

This paper will be presented at the EGPA Conference, St Julian’s, Malta, September 2-5, 2009. To what extent do e-government influence accountability and performance in the public sector? Given the growing importance of performance and accountability in government, discussion has not been as...

Non-governmental organisations (NGOs) do not consider results of their activities as a priority. Yet these results are much more important – and, at the same time, far more difficult to measure and control – for this group of organisations than for profit-oriented ones. This situation stems...

Domains for which information systems are developed deal primarily with social constructions - conceptual objects and attributes created by human intentions and for human purposes. Information systems play an active role in these domains. They document the creation of new conceptual objects,...

The most influential work in the application of ontology to conceptual modeling is that of Wand and Weber (1990, 1995) who used the ontology posed by Mario Bunge (1977). However, Bunge's ontology is concerned with representing the material world - the world of material objects that possess...

Although most owners and managers would like to think they have complete control over every aspect of their business, they are wrong; there is always something going on which they don't know. Unfortunately employee theft is a common occurrence in companies that often goes unnoticed for lengthy...