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Article
Publication date: 1 February 2004

Dawn M. Russell and Anne M. Hoag

Understanding people and how they factor into complex information technology (IT) implementations is critical to reversing the growing trend of costly IT implementation failures…

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Abstract

Understanding people and how they factor into complex information technology (IT) implementations is critical to reversing the growing trend of costly IT implementation failures. Accordingly, this article presents an approach to dissecting the social and organizational influences impacting peoples’ acceptance of technology designed to improve business performance. This article applies the diffusion of innovation theoretical framework to understand and analyze IT innovation implementation challenges. The diffusion approach is applied to two recent cases of implementations of IT supply chain innovations at two aerospace firms, both with complex, global, inter‐firm supply chains. Results indicate that several social and organizational factors do affect the implementation's success. Those factors include users’ perceptions of the innovation, the firm's culture, the types of communication channels used to diffuse knowledge of the innovation and various leadership factors.

Details

International Journal of Physical Distribution & Logistics Management, vol. 34 no. 2
Type: Research Article
ISSN: 0960-0035

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Article
Publication date: 26 December 2023

Imad A. Moosa, Khalid Alsaad and Ibrahim N. Khatatbeh

This study aims to investigate window dressing as practiced by commercial banks in Kuwait, using monthly aggregate balance sheet data covering the period January 1993 to December…

227

Abstract

Purpose

This study aims to investigate window dressing as practiced by commercial banks in Kuwait, using monthly aggregate balance sheet data covering the period January 1993 to December 2017.

Design/methodology/approach

This study applies the structural time series model to decompose an observed time series into unobserved components based on monthly data covering January 1993 to December 2017 on the consolidated balance sheet of commercial banks in Kuwait.

Findings

The empirical results indicate that Kuwaiti commercial banks indulge in upward window dressing to boost size and liquidity. This kind of behaviour is indicated by a statistically significant rise in assets under the control of banks in December, followed by a statistically significant decline in January. The operation is funded by borrowing, leading to a December rise and a January fall in foreign and other liabilities, which are also under the control of commercial banks.

Originality/value

This study uses a novel methodology to detect window dressing based on the seasonal behaviour of balance sheet items. This study suggests a unified framework for the motives, targets, types and consequences of window dressing and how they are related.

Details

Accounting Research Journal, vol. 37 no. 1
Type: Research Article
ISSN: 1030-9616

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