Redefining Accounting Research and Education

siennaredwoodIA et Robotique

23 févr. 2014 (il y a 3 années et 3 mois)

44 vue(s)

Redefining Accounting Research
and Education

Andreas I
Nicolaou

Professor,
BGSU

Editor
-
in
-
Chief,
IJAIS


2013 Conference Program

15
th

Annual Accounting Information
Systems Educators Conference


Agenda


Pre
-
define Agenda


Consider Future Research/Professional Foci


Who we are (epistemologically) and what is
AIS

research?


Beyond the “what”, the “how” and “why”


More on the “why:”
AIS

research themes


AIS

Research and Education


AIS

and the Future


AIS

critical nature for the future


both for
students and faculty.


AISs

critical nature have to consider their
effects for event impacts.

Future Research Foci


Research
questions of data assurance and control, and
how these affect
AIS

intentions to use and
success.


Use
of integrated information systems and effects on
management control system design.


Information
quality and control transparency in "inter
-
organizational data exchange systems" and
implications for the coordination and control of
strategic inter
-
firm relationships.


Processes
of trust/distrust creation and risk
perceptions in the design, adoption and longitudinal
use of inter
-
organizational information exchanges
.


Enterprise Systems and
AIS

Design: performance,
methods, real options.


Future Academic/Professionally Foci


Consider effects to both academic and
professionals.


Effects very important to professionals.


Effects important to exercise technology, but
also to better use IT.

What is AIS Research?


Information technology implications of
accounting; control and reporting implications
of information systems.


Research to enhance our understandings of
the role of information technology in the
substantive context of accounting and
information systems problems.


At the inter
-
relations of the above.


6

AIS Research Contributions


Research not
a unitary activity


must
constantly
question its assumptions so
it
expands
its
conceptual understandings and methodological
bases.


AIS is a specialty field, but its
research
contributions should
not be
isolated in
a specific
area.


AIS research both
draws
from as
well contributes
to substantive knowledge in its primary cognate
domains of accounting and information systems.


7

Research Space


Intellectual map of reality


Risk is in knowing where map is wrong and
knowing consequences


“Platonic Fold
” (
Taleb

2007)


Key Parameters (
Benthon

et al 2002):

Research Space =
def

(problem, theory, method,
context)


8

Research Aims


Research Replication…


Significant sameness across studies


Focus should be
on
robustness to errors than
improving predictions.


Not just taxonomic errors but errors that could have
serious and cumulative
consequences (errors of
inclusion/exclusion


type I/II errors
)


Research Extension…


Alter some parameters


Research
(knowledge) Generation



All parameters are changed relative to target study.


RESEARCH PROGRAMS


9

Unique AIS research opportunities?


A
IS and:


Strategy


Modeling


Design


Business Reporting


User behavior


Organizational sociology
(trust, risk)


Individual beliefs


Economics


etc




A
IS
/IT and:


Assurance


Control systems design


Business value


Reporting


User behavior


Transparency


Relationship (risk)
management


Economics


etc



10

AIS Research Lens


Design of AIS (design science)


Economic value of IT (economic theory)


Individual, organizational, society impacts
(behavioral theory, sociology)


Individual and
organizational adoption and
use (organization theory)


Strategic management, formulation,
transformation

11

Multiple theories, multiple methods


Theories


Economic
complementarity/
information processing/fit


Org. learning (knowledge
management, absorptive
capacity…)


Institutional (processes of
legitimation &
isomorphism)


Org. sociology (social
cognition; social exchange)


Actor
-
Network


Agency


Real/digital
options


Research Questions:


Design science


Economic


Behavioral



Methods


Experimental


Analytical


Archival (qualitative,
quantitative)


Field research


Case / critical

12

Current Issues


IT Audit and Governance


Enterprise Systems, data and extended
enterprise


Knowing
-
based decision aids


I
-
O Data Assurance


Business Value and effects on information
environment.

IT Audit and Governance



Continuous audit research, methods and
redesign of audit model.


Significant new work in continuous work & process
mining in auditing

-
IT Governance and Controls/
COBIT

model


Significant instructional material


Information
security and privacy (
HCI

research;
GDSS
)



Enterprise Systems, data, and
extended enterprises


-

REA


modeling system design


Organizational
Impacts of enterprise systems
(business value)


Impacts on role of management accounting and
audit professionals


Extended enterprise: I
-
O issues related to
ERM
,
cost management, cooperative &
coopetitive

strategies,
B2b

links/risks and supply chain
relationships.


Knowledge Management


XBRL
/experimental research.


Knowledge
-
based aids in financial
analysis.


Decision aids in controlling decision
processes and work methods (Dowling;
Dowling & Leech;
Poh
-
Seow
;
etc
).

I
-
O Data Assurance

-
Earlier
work in information quality in accounting
systems and effects on intention to use.

-

IQ models:
MIT
team;
Nicolaou

1995

-
IQ
in
B2B

data exchange settings (
N&M
)


experimental
research in IS but with sig. implications in
AIS
:


Model of trust and risk in inter
-
organizational exchange
systems: adoption and individual user impacts (theory
bases)


Longitudinal experiments


Theory base of social exchange and social cognition to study
across
-
time stability of varying system design features

-

Data
Assurance effects as substitute for third
-
party
assurance (accounting profession largely unsuccessful as
third
-
party assurance provider).


Business Value of IT and effect on a
Firm’s Information Environment



ERP

systems and effects on firms’ performance


Extensions to intermediate effects: information
quality (analyst projections), organizational
commitment to post
-
implementation continuous
improvement and performance.


Organizational factors on adoption and
assimilation of technology (
Elbashir

et al
).


Post
-
implementation effectiveness

(
Nicolaou
;
Nicolaou

and Bhattacharya;
Nicolaou

et al)










Research Interests and
Implications

AIS

Research Themes
vs

Findings


Research Themes vs. Research Implications


IT/MCS Interactions:
Bundles
of Features

in MCS design.


Enterprise Systems: individual
and organizational impacts


ERM

and
SEM
: conditions of
use


Technology adoption/use:
organization theory; inter
-
organizational relations


Continuous
assurance/monitoring:
technology
-
use
mediation





Integrated Information Systems,
Management Control Systems
Design, and Effects on

Alliance Risks, Partner Trust, and
Performance.


Enterprise Systems
Implementation, Use and
Performance: Research Findings


A Research Program on Inter
-
Organizational Data Exchanges:
Issues of Assurance, Data
Quality, Exchange Trust, Risk,
and Performance.


Theoretical Themes vs. Findings Empirical Research

Findings from Empirical Research



Integrated Information Systems, Management Control
Systems Design, and Effects on

Alliance Risks, Partner Trust, and
Performance


Strategic Inter
-
Organizational Alliances

22


Prevalence of alliances
:


Competition between organizations is increasingly driven by global
alliances of firms as opposed to individual firms (
Buhman

et al.
2005; Chapman and
Corso

2005;
Langfield
-
Smith 2008).


Types:


Interorganizational exchanges include both
business alliances
(entity or non
-
entity) and
joint ventures (
Chalos

and O’Connor
2004; Das and
Teng

2000; Ireland,
Hitt

and
Vaidyanath

2002
).


Strategic Alliances


Strategic alliances as networks of interorganizational relationships
(Chua and
Mahama

2007
).


Alliance Success and Failure

23


Past research shows a large number
of alliances fail
or break
-
up prematurely.
Reasons
for alliance
failure include:


lack
of partner cooperation (
Harrigan

1988;
Zaheer

and
Venkatraman

1995)


misfits
in the adopted governance structure
(
Gulati

1995;
Parkhe

1993;Young
-
Ybarra and
Wiersema

1999;
Zaheer

and
Venkatraman

1995).


deficiencies
in management accounting and control systems
(Chua and
Mahama

2007
)


specifically,
lack
of
trust (
an
important informal control among exchange
partners)


No adequate control of associated risks (
Bensaou

and
Anderson 1999
), including both
relational
and
performance

risks (Das and
Teng
).



Integrated Information Systems

24


Management Control Systems:


Efficient packages (portfolios) of formal and informal forms
of control (
Chenhall
, 2003; Abernethy & Chua;
Malmi

&
Brown; Dekker 2004)


Integrated Systems (ERPs) as formal means of
control (
Granlund

&
Malmi
; Chapman &
Kihn
, etc.).


Information Systems Integration
(ISI)


a form of information sharing that results from use of
integrated systems in alliances (Nicolaou 2008)


Broad Research Questions

25


IIS, when used in tandem with efficient portfolio of
controls, may enhance performance


A generalizable view of the interrelation between
MCS and IIS still lacking (various authors).


Need to examine how ISI fits into alliance control
environment:


Formal and informal controls used to mitigate relational and
performance risks


ISI and Alliance Partner Trust


ISI


Trust


Alliance Performance (and survival)


ISI


Risks


Alliance Performance


Strategic ERM


ISI, Risks

Implications and Future Research


Fills an important gap about the effects of
information systems integration on trust


Findings can help design better control
systems

e.g. attributions can be influenced
(control/coordination info uses are choice
variables in I
-
O governance)


Need to further examine how ISI fits into
overall alliance control environment



-

controls used to mitigate both performance risk and
risk of opportunistic behavior by the partner
(relational risk)


Das and
Teng

1999, 2001.

Implications

27


Formalized structures
moderate
extent and impact
of
both:


ISI: limit
extent to which ISI can be
exploited opportunistically
or
dictate cooperative uses of
IIS


Risk Sharing: established
reporting structures may either enhance
communication of information about attainment of objectives or
limit effectiveness of common objectives in reducing alliance
risks.


How ISI and Risk Sharing fit into Alliance Control
Environment and theoretical framework of their
effects.


Unanswered Questions for Future Research:



Relations between Strategic and Executional Dimensions of
ERM strategy at the I
-
O level.

28

Extended Network

29























Alliance
Coordination
Risk Realization

Alliance

Appropriation
Risk

Realization

Perceived
Alliance

Trust

Enterprise
-
Wide
Risk
Integration
(ERI)

Integrated
Information

Technology (IIT)

Alliance

Information
Sharing
(AIS)

Alliance
Contractual
Controls

Alliance
Performance

Alliance
Risk Mgt

Contingency

NI COL AOU

& CHRI S T.
2 0 1 3. “ I NT E GRAT E D I NF ORMAT I ON S YS T E MS, RI S K S HARI NG AND
E F F E CT S OF RI S K ON AL L I ANCE P E RF ORMANCE.”
RE VI E W
AT
ACCOUNT I NG,
ORGANI Z AT I ONS AND S OCI ET Y (
A OS
).


RP 3 8
.
NI COLAOU
,
A.I
.,
S EDATOLE
, K. AND
LANKTON
, N. 2 0 1 1. “ I NTEGRATED
I NF ORMATI ON S YS TEMS AND ALLI ANCE P ARTNER TRUS T.”
CONT EMP ORARY
ACCOUNT I NG RES EARCH
. VOL. 2 8, I S S UE 3, F ALL 2 0 1 1, P P. 1 0 1 8
-
1 0 4 5.



RP 3 7
.
NI COLAOU
,
A.I
. 2 0 1 1. “ I NTEGRATED I NF ORMATI ON S YS TEMS AND
I NTERORGANI ZATI ONAL

P ERF ORMANCE: THE ROLE OF MANAGEMENT ACCOUNTI NG
S YS TEMS DES I GN.”
ADVANCES I N ACCOUNT I NG BEHAVI ORAL RES EARCH,

VOL. 1 4,
AUGUS T 2 0 1 1, P P. 1 1 7
-
1 4 1.



RP 3 6
.
NI COL AOU
,
A.I
. 2 0 1 1. “ S UP P L Y OF DAT A AS S URANCE I N E L E CT RONI C E XCHANGE S
AND US E R E VAL UAT I ON OF RI S K AND P E RF ORMANCE OUT COME S.”
EL ECT RONI C MARKET S
-

T HE I NT ERNAT I ONAL J OURNAL ON NET WORKED BUS I NES S
, VOL UME 2 1, 2 0 1 1, P P. 1 1 3
-
1 2 7.




I NF OR MA T I ON S HA R I NG I N I NT E R
-
OR G A NI Z A T I ONA L A L L I A NC E S: T HE R OL E
OF I T
C A P A B I L I T Y A ND R I S K MA NA G E ME NT C ONT I NG E NC I E S.”
UND E R R E V I E W.



RP 3 3
. I B RAHI M, M. AND
NI COLAOU
,
A.I
. 2 0 1 1. “ AN EXAMI NATI ON OF F AMI LI ARI TY,
RI S K AND TRUS T I N I NTER
-
ORGANI ZATI ONAL DATA EXCHANGE RELATI ONS HI
P S ”
( 2 0 1 1 ).
AMERI CAS CONFERENCE ON I NFORMAT I ON S Y S T EMS (
AMCI S
) 2 0 1 1 P ROCEEDI NGS


AL L S UBMI S S I ONS, P AP ER 5 7,
HT T P://
AI S EL.AI S NET.ORG
/
AMCI S 2 0 1 1 _ S UBMI S S I ONS
/5 7


( DETROI T, MI CHI GAN), AUGUS T 2 0 1 1.


1.
NI COL AOU
,
A.I
.,

P.
NAGP AL
, AND K.
L YYT I NE N
. “ T HE OUT S OURCI NG CAP ABI L I T Y AND
MARKE T VAL UE RE L E VANCE: T OWARD A COMP RE HE NS I VE MODE L.”
I NT E L L I GE NT S Y S T E MS
I N A CCOUNT I NG, F I NA NCE A ND MA NA GE ME NT.


-

CONDI T I ONAL L Y ACCE P T E D.


30

Selected Publications

ENTERPRISE
SYSTEMS
IMPLEMENTATION AND USE: RESEARCH
FINDINGS

Initial Question


Financial performance effects due to adoption of
ERP systems


a coarse question trying to determine
IT value.


Sample:


247 ERP adopting firms identified from Lexis/
Nexis

announcements and SEC Disclosure database.


One
-
by
-
one match (by industry and size) with non
-
adopting
firms


Control for contemporaneous events


Early results


Before ERP adoption, no differences in key
performance indicators (ROA, ROS, TAX,
#employees/sales, Inventory turns
,
COGS/sales)
between adopt/match firms.


In 2 years after ERP Adoption, adopting firms had
shown some weak improvements (cogs/sales)
vs

non
-
adopting firms.

A.I. Nicolaou: Firm Performance Effects in ERP
Implementation & Use

34

Motivation


Take 1


Quite mixed results in prior studies examining ERP
system performance effects.


Non
-
adopters
may perform worse than adopters but
this may
depend on size and health prior to
implementation.


Adopters do not outperform
non
-
adopters or even
performed
worse.


SAP adopters had better
average performance during
implementation, but no results on a post
-
implementation basis
.



Need for research on long
-
run impact, using more
representative sample of ERP adopters.

A.I. Nicolaou: Firm Performance Effects in ERP
Implementation & Use

35

Motivation


Take 2


ERP Systems serve as basis to develop information
infrastructure and allow future expansion (CRM, SCM,
e
-
bus):
Performance benefits are long term
.


Both recent case research and archival studies
suggest that
implementation process
is critical to
develop capabilities and transform such
competencies into future economic returns.


Need to examine influence of ERP implementation
management process on realized long
-
term returns.

Overall Results


Any significant ERP effect on a firm’s total return on
investment does not occur
for at least two years
from the time the system is completed and put into
operation.
Implementation
factors are quite
significant in affecting an ERP adopting firm’s ability
to realize performance outcomes.


Implementing a system from a larger vendor, having
system
-
led objectives, and implementing a specific
type of module, all had a significant influence on a
firm’s ability to generate enhanced returns in relation
to other firms that followed a different
implementation strategy.


Suggest critical
importance of managing a firm’s
post
-
implementation process
(case studies in
Nicolaou
2004
).

Post
-
Implementation Journey


Quality of system development process affects
outcomes after the implementation and use of the
system.


Post
-
implementation stage (system review, support,
maintenance) critical for system effectiveness.


Post
-
implementation review (PIR) evaluates system
and quality of development process.


Effectiveness of feedback depends on quality of
development process, thus PIR construct cannot be
considered independently of factors that affect
initial system implementation.


38

Motivation
-

Objective


PIR: a summative evaluation process (vs. formative
evaluation conducted during implementation).


PIR: have objectives been attained?


Stage models describe activities


helpful in planning
future actions.


Need to explain issues that contribute to PIR
process effectiveness:

objective of this research.


Especially important in ERP systems (large
investments, lagging benefits
).


Outcomes of high quality PIR include cultural and
organizational shifts, business transformation in
post
-
ERP era.


Critical Factors of ERP
Implementation




Critical Dimensions of PIR






-


Top management support and
commitment to project; fit to business
strategy.






-


Evaluation of:


-

fit with strategic vision.


-
project planning effectiveness.

-

-

infrastructure development.






-

Alignment of people, process,
technology.








-


Review of fit resolution strategies.

-

Evaluation of system integration
attainment and reporting flexibility.




-

Anticipated Benefits from ERP
implementation project.




-


Evaluation of level of attainment of
expected system benefits.






-

Motivation behind ERP
implementation (business
-

vs. system
-
led).






-


Review of driving principles for
project.

-


Review of project justification
practices.






-

Scope of user training.








-

Review of user learning.

-

Evaluation of effective knowledge
transfer (among project team members
and other users).






Critical Factors of ERP Implementation & Corresponding PIR Dimensions

40

PIR Quality


Defined by the extent to which an organization
carries out a planned review that includes the set of
activities implied by the five PIR dimensions.


PIR dimensions are complementary to one another;
their cumulative effect should influence outcomes
.


PIR Quality: an important condition for ERP
implementation effectiveness.


PIR Quality an important construct that should be
included in models examining ERP/IT effectiveness
(e.g., outcome paradoxes).


Future research: Operationalize and measure PIR
Quality concept
.

41

Findings


Our
results show that early post
-
implementation
activities as defined by
project
planning, strategic
definition and process
integration
have a positive
financial performance differential effect on firms’
incremental ROI, ROS, the cost of goods sold over sales
ratio, and the employee efficiency ratio.


Importance on PIR
activities
which contribute
to
better system implementation planning and business
process
effectiveness.


Activities that relate to
system deployment effectiveness
(system fit resolution, global reach, attaining
benefits),
however
,
do
not exhibit similar effects. In fact
this PIR
factor significantly contributes to deterioration in
differential financial performance relating to ROS and
the employee efficiency
ratio.



Efforts
to effectively deploy the system and realize
benefits necessitate additional investments which may
have a negative impact on a firm’s short
-
run
profitability.

PIR Activities and Managerial Flexibility


PIR activities:


only observable events post
-
implementation.


Not inherent in ERP adoption choices


but they are value
adding, have effect on future success.


Management should anticipate future changes; active
anticipation of needed changes builds in flexibility in future
system enhancement actions.

Motivation


We conduct a longitudinal study of ERPS project decision
-
making
from a real options perspective.


The real options logic applies as ERPS implementation and long
-
term use involve high risk of failure.


ERP
project can be viewed as a portfolio of real options.


All real options are context
-
specific (no common
-
value
instruments exist as in financing options)

have different value to
different
companies.


Initial adoption of ERPS as a
strategic/growth option


ERPS provide new opportunities for future strategic
initiatives



Post
-
implementation Decision Choices in ERPS:


In
particular,
enhancements
(additions and upgrades), can
increase (reduce) the potential for gains (losses) on the base
project


We examine system enhancements in post
-
implementation
period as
operational options
that can modify the business
-
value of the
system

Contribution



Models ERPS adoption and enhancement as two
separate and distinct, yet related, decisions on the
exercise of real
options
in a continuous
implementation
process.


Various option types (defer, pilot, prototype, stage, abandon,
contract, and outsource) presented in different IT projects.


Prior research offers little insights into the specific real options
presented in large IT projects such as ERPS and their
management.


Uniqueness of ERPS

Expensive, irreversible, modular, and
long
-
term


We document systematic evidence that supports the
adoption of the real options lens in real world ERPS
project management, not in purely intuitive manner.


We
find that the benefits obtained from the initial ERPS
adoption and from well
-
planned high
-
quality PIR activities
explain a significant portion of the variation in post
-
implementation enhancement choices.



45

Selected Publications


The Impact of Enterprise Resource Planning (
ERP
) Systems on the Audit Report
Lag.”
-

Revised and Resubmit under
JETA

RP46
. J. Chao, A. I. Nicolaou, and S. Bhattacharya. 2013. “A Longitudinal Study of
Enterprise Resource Planning (ERP) Systems Adoption and Post
-
Implementation
Enhancement Decisions.”
Journal of Information Systems
, Spring
2013.

RP31
.
Nicolaou
,
A.I
. 2008. “Research Issues on the Use of
ERPS

in Inter
-
Organizational Relationships.”
International Journal of Accounting Information
Systems
,
Vol. 9, No. 4, December 2008, pp. 216
-
226.

RP29
.
Nicolaou
,
A.I
. and S. Bhattacharya. 2008. “Sustainability in
ERP

Performance Impacts: The Role of Post
-
Implementation Review Quality.”
International Journal of Accounting Information Systems
,
March
2008,
43
-
60.

RP25
.
Nicolaou
,
A.I
. and S. Bhattacharya. 2006. “Organizational Performance
Effects of
ERP

Systems Usage: The Impact of Post
-
Implementation Changes.”
International Journal of Accounting Information Systems
,
Volume 7, Number 1,

Spring 2006, pp. 18
-
35.

RP23
.
Nicolaou
,
A.I
. 2004. “Firm Performance Effects in Relation to the
Implementation and Use of Enterprise Resource Planning Systems.”
Journal of
Information Systems
,

Volume 18, No. 2, Fall 2004, pp. 79
-
105.

RP21
.
Nicolaou
,
A.I
. 2004. “Quality of Post
-
Implementation Review for Enterprise
Resource Planning Systems.”
International Journal of Accounting Information
Systems
,
Volume 5, No. 1, May 2004, pp. 25
-
49.



A RESEARCH PROGRAM ON INTER
-
ORGANIZATIONAL DATA EXCHANGES:
ISSUES OF ASSURANCE, DATA QUALITY,
EXCHANGE TRUST, RISK, AND
PERFORMANCE

Research Project
D
evelopment


Begun in 2002 examining effects of “data
assurance” in e
-
commerce settings


implications
for system design, real
-
time controls as a form of
assurance (substitute to 3
rd

party assurances),
continuous monitoring.


Varied “control transparency” and “outcome
feedback” manipulations in various versions of a
simulated web exchange.


Spot transactions (I
-
O system design)


Ehub

exchanges (3
rd

party continuous
vs

static assurances)


http://
www.business.bgsu.edu/faculty_staff/Nicolaou/XMLproject
/indexA.cfm


Issues in IORs


Relational/Information Sharing


Opportunism
vs

coordination
-
cooperation


Information sharing and trust


Uncertainty/sources of


Risk in exchange itself (e.g., outcome) or in structures
surrounding use


Time/
Embeddedness


Different issues at relationship inception and as
relationship progresses.


Data Exchanges: role of IOS system design and
data quality (PIQ) on IOS Adoption

I
-
O exchanges


Spot B2B exchanges



Most notably, 2006 ISR study found that system design
interventions affect users’ perceptions of information quality.
Contributing to IOS literature, PIQ was found to affect use
continuance intentions, but mediated by assessments of
partner trust and perceptions of risk (outcome risk) in the
exchange.


Other studies: decomposed trust/risk constructs, and
transaction performance relationships

E
-
hubs and professional assurance services
(IJAIS, 2006)


General
vs

Specific Assurance over reliability of exchange
system (professional assurance report)


Users more
likely to recommend use of the exchange when
general assurance
is
present than when specific assurance over
the reliability of
transaction information
is present.


Coordination
vs

motivation/appropriation costs in economic
exchanges


implying importance of trust ….


Continuous
vs

Static Assurance Report


More
likely to recommend using the exchange
when the
assurance report is
continuous…



However, ….

E
-
hubs…cont’d


Other
factors,
especially
trust in the trading partner
,
have stronger influence on usage intentions than the
presence of either continuous or systems assurance
(indirectly corroborates
findings of other studies that
control transparency and PIQ effects are mediated by
trust/risk perceptions).


Redesign existing assurance services to provide
continuous assurance, de
-
emphasizing formalized
reports, and consider contemporaneous effects of such
factors as web site design over assurance services.


Underlying Theories


Economics


B2b relationship success contingent on ability of IT to
reduce transaction costs (coordination / motivation costs)


Improved PIQ enables coordination mechanisms that induce
market rather than hierarchical structures (implications for
alliances & use of IIS in IORs).


Social networks


structural relationships


IOS adoption related to
embeddedness
: partner trust, info
sharing, joint problem solving.


Organization theory


Contingency perspectives: IP needs (driven by task, partner,
environment uncertainty) & IP capabilities match.

Initial Adoption
vs

Longitudinal Use


All of the above used
one
-
time use of simulated web exchange
and survey of constructs (DVs
).


Time/
embeddedness

of relationships could vary importance of
model relationships


Theorizes and tests the
sustainable
effects of perceived
information quality (PIQ) on both Intent to Use and Supplier
Performance DVs.


Examines trust and distrust in the exchange environment
across time.


Distrust: negative side of trust equation.


Distinct effects from trust and risk, especially across time.


Examines effects of control transparency and
confirming/disconfirming outcome feedback over time
.


Research

Model Overview

(identical model at T1 and T2)






























Perceived Risk


Trusting Beliefs


System Design
Interventions:

-
Contro
l
Transparency


-
Confirming
(positive)

Outcome
Feedback


-
Disconfirming
(negative)
outcome
feedback




Perceived
Information
Quality


Intention
to Use


Risk Propensity

Disposition to Trust

Supplier Performance

Distrusting Beliefs

Disposition to
Dist
rust

Structural Assurance

Theoretical Underpinnings


Economic Exchange
(e.g., Williamson, 1975)


Assumes risk, moral hazard, opportunism


Suspicion of the other over trust of the other


Strong need for controls, structural assurance


Social Exchange
(e.g.,
Blau
, 1964)


Assumes goodwill, reciprocal obligations


Ties and trust build slowly by interaction


Develop norms of cooperation, sharing


Both theories have limitations


Safeguards and deterrents of opportunism can operate alongside
trust; inter
-
personal and I
-
O relationships are not always
harmonious, as SET expects.


Social Cognition
(Fiske and Taylor 1991)


How system design features are evaluated over time


Belief updating over time


Negative information treated differently than positive
information (attribution via lens of goal
-
oriented objectives)


Perceived Risk

TRUSTING

BELIEF

System Design
Interventions:

-

Control
Transparency



-

Confirming
(positive)
Outcome
Feedback



-

Disconfirming
(negative)
outcome
feedback







Perceived
Information
Quality

INTENT
TO

USE

Risk Propensity

Disposition to Trust

Supplier Performance

Distrusting Beliefs

Disposition to Distrust

Structural Assurance





Significant at both time periods
:

Significant at
T1

but not at
T2
:


Significant at
T2

but not at
T1
:

Non
-
Significant link at either time period:










Selected Publications





An Examination of Trust, Perceived Risk, and Distrust and their Effects on Data Exchange
Performance: A Two Period Study.” With D.
H.
McKnight, Michigan
State University
.

RP41
.
Nicolaou
, C.A.,
A.I
.
Nicolaou

and
G.D
.
Nicolaou
. 2012. “Auditing in the Cloud:
Challenges and Opportunities.”
CPA Journal
, Vol. LXXXII (82), January 2012, pp. 66
-
70.

RP39
.
Nicolaou
, Andreas I. and D. Harrison McKnight. 2011. “System Design Features and
Repeated Use of Electronic Data Exchanges.”
Journal of Management Information
Systems
, Vol. 28, No. 2, Fall 2011, pp. 271
-
307.

RP27
.

Nicolaou
,
A.I
. and

D. H. McKnight. 2006. “Perceived Information Quality in Data
Exchanges: Effects on Risk, Trust and Intention to Use.”
Information Systems Research
,
Vol. 17, No. 4, December 2006,
pp

332
-
351.

RP26
.
Kovar
, S.,
Nicolaou
,
A.I
., and Mauldin, E. 2006. “The Influence of Content and Timing
of Reliability Assurance in
B2B

e
-
Commerce.”
International Journal of Accounting
Information Systems
,
Vol. 7, No. 2, June 2006, pp. 115
-
129.

RP18
.
Nicolaou
,
A.I
. 2003. “Manufacturing Strategy Implementation and Cost
Management Systems Effectiveness.”
European Accounting Review

Vol. 12, No. 1, May
2003, pp. 175
-
199
.

RP15
.
Nicolaou
,
A.I
. 2002. “Adoption of Just
-
In
-
Time and Electronic Data Interchange
Systems and Perceptions of Cost Management Systems Effectiveness.”
International
Journal of Accounting Information Systems
,
Volume 3, No. 1, January 2002, pp. 35
-
62.

RP12
.
Nicolaou
,
A.I
. 2000. “A Contingency Model of Perceived Effectiveness in Accounting
Information Systems: Organizational Coordination and Control Effects.”
International
Journal of Accounting Information Systems
,
Volume
1 (2),
September 2000, pp. 91
-
105.