A Model for Effective Information Systems Design by Means of Individual-Level Variables
The determination of appropriate configurations between contextual variables and information systems (IS) design is a priority for theoretical development. As inappropriate design and implementation of IS can result in millions of dollars in company costs, such determinations are also necessary for designing systems that improve business performance. In response to these issues, this paper proposes a comprehensive model summarizing those contexts in which individual-level variables associated with certain types of IS design are found to be effective.
The present paper makes the following research contributions: Past empirical research studies on IS design have focused mainly on organizational-level variables such as structure, strategy, or size, while important individual-level variables, such as task uncertainty and decision type have been virtually ignored. Because all variables manifest together, understanding interactions between several contextual factors is essential to the design of appropriate information systems; in past studies, however, contextual variables have been examined with a segmented or narrowly focused approach. The present paper therefore proposes an integrative model involving several individual-level variables and concludes with suggestions for specific fit configurations associated with effective IS design and business performance.
||Information Systems Design, Fit Model, Individual-Level Variables, Contextual Model
International Journal of Knowledge, Culture and Change Management, Volume 6, Issue 11, pp.63-70.
Article: Print (Spiral Bound).
Article: Electronic (PDF File; 1.982MB).
Assistant Professor of Accounting, Department of Accountancy, John Molson School of Business, Concordia University, Canada
Professor Boulianne hold's a Bachelor degree in Business
Administration, a MBA in Management Information Systems
(Laval University) and a PhD in Management Accounting (HEC-
Montreal). Professor Boulianne has published in Managerial
Auditing Journal, Advances in Management Accounting,
Journal of Applied Management Accounting Research, Studies
in Managerial and Financial Accounting and Gestion. He also
published in EIASM and ASAC proceedings. His works has been
presented to the European Accounting Association Annual
Congress (EAA), the American Accounting Association Annual
Meeting (AAA), and the Canadian Academic Accounting
Association Annual Conference (CAAA). His research
interests are the assessment of Performance, MAS Design,
Balanced Scorecard, e-Business implementation, and
Contingency and Stakeholder Theories. He wrote with co-
authors a book on Performance Indicators. He also published
in professional journals such as CA Magazine, CGA magazine,
CMA Management and Bank Technology News. He is a member of
the Certified General Accountants' Association of Canada
(CGA), and serves on national and provincial committees. In
recognition of his exemplary service to the CGA
Association, the Accounting Profession and the Public, CGA-
Quebec granted to him the Life Member Award and CGA-Canada
the Fellowship Award FCGA. Professor Boulianne worked for
ScotiaBank for several years in Commercial Credit. He
coordinates and teaches the course Accounting Information
Systems at the undergraduate level, developed and teaches
the course Management Control in the e-Business Environment
at the graduate level and, jointly teaches Seminars in
Management Accounting in the PhD program.
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