Accountancy & Finance (Conference Papers)

Permanent URI for this collection


Recent Submissions

  • Publication
    The Role of Process Evolution in Achieving Citizen Centred e-Government
    (2003) Scott, Murray; Golden, William; Hughes, Martin
    The growth and popularity of e-commerce has both challenged and enabled public sector organizations to redefine their levels of service. In the late 1990's E-government provided unparalleled opportunities for governments to streamline processes and improve customer service. As a result, achieving successful citizen centric e-government has become a key concern for many governments. Given the unique characteristics of public sector organizations it is argued in this paper that the evolutionary based development of business pro- cess change is appropriate to expanding the use of e-commerce technology. This is due to the fact that cultural acceptance of the technology and its implementation is a critical success factor in public sector organizations due to their individual departmental structures. This paper analyses the Irish Government's evolutionary path to the provision of successful e-Government. The lessons learnt from this case provide a valuable insight into a possible roadmap for the successful attainment of citizen-centered e-government in other jurisdictions.
  • Publication
    Usability and Acceptance in Small-Screen Information Systems
    (2004) Scott, Murray; Gudea, Sorin; Golden, William; Acton, Thomas
    The small screen sizes of mobile phones can create problems for users. There is a need for acceptable user interfaces that enable a better, more maximised use of the limited screen size while still providing high levels of usability. One method of maximising a limited display area is translucency. To examine the effect of translucency on interface usability we created a fully functioning simulation of a third generation mobile phone user interface, containing a translucent menu system. In this study translucency was implemented at 50% alpha, and two menu levels deep. Objective and subjective aspects of usability and acceptance were gathered. Within the focus of the research the study yielded interesting findings positively relating translucency to perceived usability and measures of acceptance of small screen information systems. This paper presents the results of this study, and presents avenues for continuing research arising from the findings.
  • Publication
    Implementation Strategies for E-Government: A Stakeholder Analysis Approach
    (2004) Golden, William; Scott, Murray; Hughes, Martin
    This paper reports from a comprehensive study of e-government implementation in Ireland, conducted over the last two years. An in-depth case study is presented detailing the development of a dual strategy for implementation and provides a comparison of the results from this approach. The success and shortcomings of both approaches are identified, providing in-depth analysis into the identification and management of critical concerns in the implementation of citizen-centred e-government. Specifically, this paper highlights the importance of accounting for social and political features, unique to the public sector, which in this case have had a decisive impact on e-government implementation. Public sector organisations in particular present unique challenges to the implementation process and implementation strategies often require particular attention to the social and political elements inherent in organisational change. In e-government implementation, the main barriers are not technical but social and cultural. Implementation strategies should therefore support the process of managing stakeholder relations in order to reduce the risk of stakeholder conflict and ensure the success of e-government initiatives.
  • Publication
    Risk mitigation and risk absorbsion in IOS: A proposed investigative study
    (2004) Golden, William; Panteli, Niki; Powell, Philip; Hughes, Martin
    This study examines the risk consequences of participation in inter-organisational information systems (IOS). The research aims to identify the risk mitigation and risk absorption impacts of IOS participation and evaluate the extent to which these impacts affect participation decisions. Prior research has called for a greater understanding of risks associated with IS. This paper presents a synthesis of the research on IS risk and illustrates that, to date, this call has been addressed primarily by one-dimensional studies. The paper highlights the changing context of inter-firm trade illustrating its increased reliance on networked collaboration. What remains uncertain is the nature and consequences of risk within this context. The paper presents a framework that will form the basis of the proposed research into the risk mitigation and risk absorption consequences of IOS participation.
  • Publication
    A Click And Bricks Strategy For eGovernment
    (2004) Scott, Murray; Hughes, Martin; Golden, William
    Two of the central challenges of e-government are the need for "joined-up" government through agency collaboration, and the need to provide "citizen-centred" government, where services and information are integrated at the point of delivery. Electronic service delivery provides the hoped for panacea to enable not only administrative efficiencies in the functions of government, but also services that are centred on the needs of the citizen. The implementation of e-government however, presents challenges regarding the achievement of inter-agency collaboration and highlights the importance of developing multiple access channels. This paper reports from an in-depth case study detailing first, the strategy the Irish government adopted for electronic service delivery and second, provides detailed analysis from the pioneering efforts of an individual county council into agency collaboration and a unique method of service provision. Two survey questionnaires conducted with staff of the county council and citizens of the county, reveal critical success factors in developing inter-agency collaboration and raise important concerns expressed by citizens into data privacy, social inclusion and the digital divide.
  • Publication
    Effects Of See-Through Interfaces On User Acceptance Of Small-Screen Information Systems
    (2008-11-26T15:43:58Z) van der Heijden, Hans; Golden, William; Acton, Thomas
    Small-screen devices such as mobile phones are increasingly pervasive. Reduced screen areas compromise the ease-of-use of such devices, and consequently, a concern for system designers becomes the maximization of available screen space. On large-screen displays, menus can overlap and obscure others, and be displayed simultaneously to the user. This is generally not the case with small screens: where a user selects from an on-screen menu, that menu must "vacate" the screen before another appears. Menu translucency, where a user can see through an on-screen menu to displayed elements beneath, is a possible solution to small-screen display maximization. Based on experimental evidence with 70 participants, and using an extended Technology Acceptance Model (TAM) this research examines the effect of on-screen translucent menus on perceptions of ease-of- use, usefulness, and enjoyment for a third generation mobile phone prototype user interface. We offer explanations for our findings and discuss implications for practitioners and researchers.
  • Publication
    Energy Management Information Systems: An Exploratory Study Of Implementations Using Adaptive Structuration Theory
    (2008-11-26T15:43:39Z) Molloy, Padraig; Golden, William; Kirwan, Orla
    This research is focusing on the implementation of an Information System (IS), more specifically a building energy management system (BEMS) within several organisations. One of the EU's 7th Framework Programme's (FP7) objectives is to 'transform the current fossil fuel based energy system into a more sustainable one combined with enhanced energy efficiency (EE)'. This research is concerned with the use of information systems to achieve the latter of these objectives; enhanced energy efficiency. The research is being undertaken using a multi methodological approach incorporating case study methodology and grounded theory. Advanced structuration theory (AST) will provide the conceptual model that will help to capture the longitudinal change process. A modified AST model is proposed which will provide a theoretical framework that further investigates and explains the implementation process, using several organisations at different stages of BEMS implementation. The researcher has confirmed access to these organisations and data collection commenced on October 1st 2006. The paper concludes with an overview of how the research will progress.
  • Publication
    The Effectiveness of Decision Support Systems on Mobile Devices
    (2008-11-26T15:43:04Z) Acton, Thomas; van der Heijden, Hans; Golden, William
    This paper reports the results of an experiment as part of a study assessing the impact of decision aid use on performance-based decision-making. We examine the effect of a single- user decision support mechanism for multi-attribute preferential choice in the context of large- and small-screen systems, in terms of measures of decision maker performance. The study gauges the effect of screen size on decision performance, and the moderating impact of a decision aid, through a single task scenario implemented on large 17" PC computer screens and small PDA screens. Results indicate that the decision aid significantly increases performance. Also, the decision aid directly influences the decision strategy employed to reach a decision, and reduces the cognitive effort associated with strategies traditionally considered more effortful, leading to faster decisions. Ultimately, results indicate that a decision aid can moderate the effect of diminished screen size on decision performance.
  • Publication
    Managing Lean Supply and Innovation: Cross-cultural Knowledge Transfer in an Multi-national Company
    (2008) Donnellan, Brian; Xu, Susanna Xin; Costello, Gabriel; Golden, William
    There is growing evidence that organisations are increasingly using the concept of lean supply to foster innovation. This paper considers key factors that influence this management approach in the context of the cross-cultural transfer of both codified and tacit knowledge embedded in a manufacturing process. It reports current empirical research on a multi-national company American Power Conversion (APC) s production line transfer from Galway, Ireland to Suzhou, P. R. China. It aims to explore the key factors influencing APC s lean manufacturing and knowledge transfer, and further provide a base-line from which pragmatic advice can be given to companies pursuing manufacturing or supply strategies. The research proposes to make a contribution on examining the key factors that influence the effective transfer of knowledge between two important countries in the global manufacturing landscape.
  • Publication
    E-learning and Business Models: An Exploratory Study
    (2008-10-20T15:00:42Z) Golden, William; Nagle, Tadgh
    The debate on the usefulness of business models to the IT/IS and strategy domains is fraught with confusion and contradictory views. However, recent research has indicated a convergence of ideas and a solid role for the business model concept within industry and the research community. Based within the maturing e-Learning industry, this paper empirically investigates the applicability of the business model concept as defined by Osterwalder et al. (2005). Firstly, the paucity of research within the area of business models and e-Learning is examined along with the convergence of business model research. Using a field study of four e-Learning organisations the value of the business model concept is empirically investigated as well as exploring the business models of the organisations themselves. Using the framework set out by Osterwalder et al. (2005) this study indicates that the business model is a solid tool for communicating the business execution plan of an organisation. However, when examining a specific industry, amendments to the framework are needed to fully describe the nuances of the organisations within that industry. Keywords: Business model framework, e-Learning industry, field study.
  • Publication
    Presenting the un-presentable: how to display data for decision making
    (2008-10-20T15:00:04Z) Acton, Thomas; van der Heijden, Hans; Golden, William
    A concern with computer systems is how best to present onscreen data. This can be particularly problematic for large quantities of data and in contexts of organisational and managerial decision making. Another concern is how users can interact with, navigate and filter displayed data. These issues are encompassed by the usability of the user interface to information systems. With the ubiquity of computing resources in the 21st century, data are gathered by organisations in vast quantities, stored and queried for organisational ends. However there are questions regarding the usability of such data, and their value to managers faced with decisions at operational, tactical and strategic levels. Solutions to increase the usability of graphical user interfaces, to the display of information on computer screens, and to address the increased effort associated with the usage of large amounts of data need to be addressed. Where an information system uses and displays large amounts of data on computer screens, such as spreadsheet applications or database- or web-based searches, there can be compromises in ease of use, usefulness, and perceptions towards the friendliness of the data as workable and2 appropriate for certain tasks. Sometimes it can be better to display data in aggregate form, in tables or as charts, and with drill-down or exploratory opportunities for various purposes; on the other hand for some decision making scenarios it can be better to present and visualise data in their entirety, and can sometimes involve various kinds of visualisation aids and display formats. Indeed, in decision-making usage scenarios usability- or user performance shortcomings of various kinds of informational display formats may be influenced by the type and usage of such formats and display approaches, and compensated by software functionality that provides decision task support. If such shortcomings can be addressed and compensated, perhaps through support systems targeting improved efficacy or usability in terms of the usage of information systems for decision-making tasks, or through approaches to matching display formats with task, then the usefulness and user perceptions towards the suitability and usability of data for critical or important organisational and managerial function may be positively impacted. This paper discusses various approaches to data display and presentation on information systems, and presents a discussion on the suitability of presentation type for certain managerial decision-making tasks.