Is Theory King?: A Rejoinder

2014 ◽  
Vol 29 (4) ◽  
pp. 358-361 ◽  
Author(s):  
David Avison ◽  
Julien Malaurent

In this rejoinder we discuss six commentaries to our earlier debates and perspectives paper ‘Is theory king?: questioning the theory fetish in information systems’. We argue again for theory light rather than theory free papers, we discuss the potential scope of theories in information systems, we reflect on our terminology and exemplar paper, and we discuss the relevance of our arguments on quantitative research before looking at potential further opportunities to debate this important issue for information systems.

2014 ◽  
Vol 29 (4) ◽  
pp. 327-336 ◽  
Author(s):  
David Avison ◽  
Julien Malaurent

This paper suggests that there is too much emphasis on the requirement for theory use and theory building in qualitative research published in our leading journals. We discuss six concerns that we have that relate to this high status of theory in such papers. We argue for what we refer to as ‘theory light’ papers where theory plays no significant part in the paper and the contribution lies elsewhere, for example, new arguments, facts, patterns or relationships. Some examples of theory light papers (and research) are provided from other disciplines and one exemplar information systems paper is studied in depth. We see these papers as equally worthy as those which demonstrate the applicability and predictive qualities of theory use as well as the potential of theory building. We propose a list of 10 questions that authors and reviewers might ask themselves when writing or reviewing such theory light papers. The more demanding role of the reader is also discussed along with the requirement for editorial teams to adapt. We suggest that the requirement for a contribution to theory would be replaced with the requirement that any journal paper has a high potential for stimulating research that will impact on information systems theory and/or practice.


2019 ◽  
Vol 5 (1) ◽  
pp. 22-30
Author(s):  
Wiwit Ayu Retno Sari ◽  
Suhendro Suhendro ◽  
R. Riana Dewi

This research aims to test the influence of accounting information system and work stress on performance of employees of PT Efrata Retailindo. The type of research used in this research is quantitative research. The source of the data in the research is primary data. The population in this study are all employees of PT Efrata Retailindo totalling 47 people. Sampling techniques in the study using a purposive sample. While the data collection method used is to use the questionnaire to all employees of PT Efrata Retailindo. Data analysis techniques using multiple linear regression analysis. Based on the results of the study it can be concluded that work stress had no effect on performance of employees of PT Efrata Retailindo, while information systems accounting effect on the performance of the employees of PT Efrata Retailindo. The value of the coefficient of determination (R2) amounting to 0.106. This indicates that variansi on a variable performance practice undertaken by the company PT Efrata Retailindo of 10.6% can be explained by work stress variables and accounting information systems, while the remaining 89.4% explained by other factors outside the researched.


2011 ◽  
pp. 1994-2011
Author(s):  
Daniel Carbone

The aim of this chapter is to bridge the gap between what is known about IS theory and the specifics characteristics of health to develop an evidence based health information systems theory. An initial background first sets the significance for the need to have a solid information systems theory in health and then argues that neither the information systems literature nor the health sector have been able to provide any satisfactory pathway to facilitate the adoption of information systems in health settings. The chapter further continues by reviewing the common pathway to develop information systems theory and the knowledge foundations used in the process, and then proceeds to highlight how this theory was developed. Subsequently, the building blocks (constructs, premises, supporting evidence and conclusions) that underpins the constructs and a brief explanation of the relationships between them is included. A discussion and limitation section is then followed by a conclusion.


2019 ◽  
Vol 8 (3) ◽  
pp. 224-231
Author(s):  
Dita Nafaliya Dinul Haqi ◽  
Deky Aji Suseno

The transaction system in local governments has undergone a transition from manual to non-cash transactions. Semarang Regency is one of twelve regions selected as pilot projects. The initial implementation supporting infrastructure has not met the required targets. The existence of manual transitions to non-cash will be followed by different procedures and different information systems. The purpose of this study is to see the effect of supporting infrastructure and information systems on non-cash transaction policies and see the influence of supporting infrastructure on information systems. This research is a quantitative research, with variables of quality, quantity, perceptions about the ease of use, perceived usefulness, attitudes toward use, behavior to keep using. Sampling uses census sampling with 71 treasurer respondents. The method of data analysis uses SEM-PLS with software WAPLS 6. The results of the research obtained that the supporting infrastructure has no influence on non-cash transaction policies. Information systems affect the non-cash transaction policy. Supporting infrastructure affects information systems.


2020 ◽  
Vol 12 (20) ◽  
pp. 8517
Author(s):  
Aurona Gerber ◽  
Pierre le Roux ◽  
Alta van der Merwe

Understanding and explaining small- and medium-sized enterprise (SME) growth is important for sustainability from multiple perspectives. Research indicates that SMEs comprise more than 80% of most economies, and their cumulative impact on sustainability considerations is far from trivial. In addition, for sustainability concerns to be prioritized, an SME has to be successful over time. In most developing countries, SMEs play a major role in solving socio-economic challenges. SMEs are an active research topic within the information systems (IS) discipline, often within the enterprise architecture (EA) domain. EA fundamentally adopts a systems perspective to describe the essential elements of a socio-technical organization and their relationships to each other and to the environment in order to understand complexity and manage change. However, despite rapid adoption originally, EA research and practice often fails to deliver on expectations. In some circles, EA became synonymous with projects that are over-budget, over-time and costly without the expected return on investment. In this paper, we argue that EA remains indispensable for understanding and explaining enterprises and that we fundamentally need to revisit some of the applications of EA. We, therefore, executed a research study in two parts. In the first part, we applied IS theory perspectives and adopted the taxonomy and structural components of theory to argue that EA, as represented by the Zachman Framework for Enterprise Architecture (ZFEA), could be adopted as an explanatory IS theory. In the second part of the study, we subsequently analysed multiple case studies from this theoretical basis to investigate whether distinguishable focus patterns could be detected during SME growth. The final results provide evidence that EA, represented through an appropriate framework like the ZFEA, could serve as an explanatory theory for SMEs during start-up, growth and transformation. We identified focus patterns and from these results, it should be possible to understand and explain how SMEs grow. Positioning the ZFEA as explanatory IS theory provides insight into the role and purpose of the ZFEA (and by extension EA), and could assist researchers and practitioners with mediating the challenges experienced by SMEs, and, by extension, enhance sustainable development.


Author(s):  
Felix B. Tan ◽  
M. Gordon Hunter

This chapter discusses the design and application of a cognitive mapping methodology known as the repertory grid. Grounded in personal construct theory (Kelly, 1955), the repertory grid is an extremely flexible technique to conduct both qualitative and/or quantitative research and, in organizational research, is the preferred methodology for mapping the content and structure of cognition. The aim of this chapter is to expound upon the potential of this technique to information systems researchers by considering the variety of ways the repertory grid may be employed. This application is illustrated by examining published studies in both the information systems and the broader management fields.


Author(s):  
Steve Matthewman ◽  
Shinya Uekusa

AbstractDisaster scholars have long complained that their field is theory light: they are much better at doing and saying than analyzing. The paucity of theory doubtless reflects an understandable focus on case studies and practical solutions. Yet this works against big picture thinking. Consequently, both our comprehension of social suffering and our ability to mitigate it are fragmented. Communitas is exemplary here. This refers to the improvisational acts of mutual help, collective feeling and utopian desires that emerge in the wake of disasters. It has been observed for as long as there has been a sociology of disasters. Within the field, there have been numerous efforts to name and describe it. Yet there has been far less enthusiasm to theorize it, which means that the disaster literature has not adequately explained the social conditions under which communitas arises (or fails to). In this article, we synthesize numerous case studies to do so. This takes us beyond simple statements of what communitas is and what it should be called, to considerations of the conditions under which it emerges, how it should be conceptualized, the factors that might prevent communitas, and how we might encourage it. While primarily a theoretical work, the identification of communitas’ facilitators and barriers have practical import for disaster risk reduction (DRR) policy as communitas has frequently proven to be a positive and potent force.


2020 ◽  
Vol 20 (1) ◽  
pp. 126
Author(s):  
Sri Wahyuni Riza ◽  
Dwila Maresti

Technological developments directly drive the need for information, including the need for financial and accounting information for an entity or institution. Not only large entities or institutions, but the need for financial and accounting information from micro and small businesses has become important. One of the small and medium micro businesses that also have to meet the needs of financial and accounting information for external parties is a tutoring institution. Previous research has reviewed a lot about the development of accounting information systems and their application to micro, small and medium enterprises. The purpose of this study is to conduct an empirical study of the implementation of accounting information systems in micro small and medium enterprises of tutoring institutions in West Sumatra. This research is quantitative research. The data obtained is primary data through the distribution of online quizzes through Google Drive to tutoring institutions in West Sumatra. The result is that in micro businesses, especially tutoring institutions in West Sumatra are still minimal in the use of accounting information systems in managing business finances.


Author(s):  
Siti Rahmi

This study aims to analyze the influence of infrastructure, human resources, costs, usefulness perceptions, and perceived ease of implementation of computerized accounting information systems. The population in this study were employees of the Padang Primary Tax Service Office. Based on the purposive sampling method, this study uses a sample of 47 respondents who work as employees of the accounting and finance department. For the dependent variable (y) of this study is the implementation of computerized accounting information systems. While for the independent variables are infrastructure (x1), human resources (x2), costs (x3), perceived usefulness (x4), and perceived ease (x5). The method used is quantitative research methods. This study uses primary data from the questionnaire. Data were analyzed using multiple regression analysis which was processed through IBM SPSS Statistic software ver 20. The results of this study indicate that human resources, perceived usefulness and perceived convenience have a positive and significant effect on the implementation of computerized accounting information systems. But infrastructure and costs do not affect the implementation of computerized accounting information systems. Keywords: Infrastructure, Human Resources, Costs, Perception of Use, Perception of Convenience, Implementation of Computerized Accounting Information Systems


2021 ◽  
Vol 8 (1) ◽  
pp. 21
Author(s):  
Sri Maryati ◽  
Muhammad Ichsan Siregar ◽  
Anisa Listya

<em><span>The purpose of this study to test the mediation effect of user attitudes and benefits in regional information system management. One of the prerequisites for improving transparency and accountability of state financial management (central and regional) is to reform the presentation of financial statements, i.e. the government should be able to provide all relevant financial information honestly and openly to the public. Research is a quantitative research with survey method in SKPD in the Provincial Government of South Sumatra numbering 127. Data is processed with the help of WarpPLS. Based on the results of the analysis, the user attitude is able to mediate the relationship between the ease of the user to the management of regional information systems and the usefulness of being able to mediate the relationship of ease of users to the management of regional information systems</span></em>


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