This paper presents a commitment transformation framework for analysing the change in actors’ commitment during the transition from escalation to deescalation in information technology projects. De-escalation is potentially a more important issue than escalation because de-escalation provides...

Despite recent reports that suggest growing evidence of a higher rate of information systems project success, experts have warned against complacency over the risks associated with project failure. While IS project failure has been attracting constant attention in recent years, IS project...

Past research using the resource-based view of a firm suggests that it is important to consider how firms develop, manage, and deploy resources and capabilities to influence the overall process of strategy formation and implementation. Relatively little research has been conducted in...

This paper presents an integrated theoretical process model for identifying, describing and analyzing the complex escalation and de-escalation phenomena in software development projects. The Approach-avoidance theory is used to integrate core elements of various escalation theories into a...

There is limited published research to detect financial statement fraud using digital analysis to analyse journal entry data. As far as we are aware, Debreceny and Gray’s (2010) study is the first and only such study. In this study, we replicated and extended Debreceny and Gray’s (2010) work...

The pervasiveness of information technology (IT) in businesses has altered the nature and economies of accounting activities. In particular, the emergence of cloud computing, eXtensible Business Reporting Language (XBRL), and business analytics in recent years have transformed the way companies...

While the IT innovation topic has gathered significant research interests, the existing discourse on IT innovation is centered on internal organizational processes such as IT capability development and organizational learning rather than IT innovation networks as the primary means for achieving...

This paper outlines a project evaluation model for examining escalation and de-escalation of commitment to information systems projects. We view escalation and de-escalation of commitment as processes involving recurring instances of approach-avoidance conflict. In the model, the sequential...

From 1992 to 2005 Singapore National Library Board has successfully incorporated information technology into its working procedures and customer service. The organization has adopted Radio Frequency Identification and other technology applications; transformed its operating routines and provided...

Taming runaway information technology (IT) projects is a challenge that most organizations have faced and that managers continue to wrestle with. These are projects that grossly exceed their planned budgets and schedules, often by a factor of 2-3 fold or greater. Many end in failure; failure not...