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Article
Publication date: 22 April 2004

Douglas Havelka, Fred Beasley and Travis Broome

An empirical study was conducted to investigate predictors of computer anxiety among undergraduate college business students. The effects of academic major, computer‐related…

362

Abstract

An empirical study was conducted to investigate predictors of computer anxiety among undergraduate college business students. The effects of academic major, computer‐related experience, gender, and ACT scores on computer anxiety were investigated. The results indicate significant differences in computer anxiety levels among business students with different majors and with different amounts of computer‐related experience. Business students’ ACT scores were also found to have a significant relationship to computer anxiety. A significant difference between male and female business students was not found. The implications of these findings are discussed.

Details

American Journal of Business, vol. 19 no. 1
Type: Research Article
ISSN: 1935-519X

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Article
Publication date: 28 October 2010

Joshua Doane, Judy A. Lane and Michael J. Pisani

Volume 25 celebrates the 25th year of publication for the American Journal of Business (AJB). Launched by eight MAC schools of business in March 1986, the Journal has featured…

429

Abstract

Volume 25 celebrates the 25th year of publication for the American Journal of Business (AJB). Launched by eight MAC schools of business in March 1986, the Journal has featured more than 700 authors who have contributed more than 330 research articles at the intersection of theory and practice. From accounting to marketing, management to finance, the Journal prominently covers the breadth of the business disciplines as a general business outlet intended for both practitioners and academics. As the Journal reaches out beyond the MAC in sponsorship, authorship, and readership, we assess the Journal’s first quarter century of impact.

Details

American Journal of Business, vol. 25 no. 2
Type: Research Article
ISSN: 1935-519X

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Available. Open Access. Open Access
Article
Publication date: 5 August 2019

Ahmed H. Al-Dmour, Masam Abood and Hani H. Al-Dmour

This study aims at investigating the extent of SysTrust’s framework (principles and criteria) as an internal control approach for assuring the reliability of accounting…

7437

Abstract

Purpose

This study aims at investigating the extent of SysTrust’s framework (principles and criteria) as an internal control approach for assuring the reliability of accounting information system (AIS) were being implemented in Jordanian business organizations.

Design/methodology/approach

The study is based on primary data collected through a structured questionnaire from 239 out of 328 shareholdings companies. The survey units were the shareholding companies in Jordan, and the single key respondents approach was adopted. The extents of SysTrust principles were also measured. Previously validated instruments were used where required. The data were analysed using t-test and ANOVA.

Findings

The results indicated that the extent of SysTrust being implemented could be considered to be moderate at this stage. This implies that there are some variations among business organizations in terms of their level of implementing of SysTrust principles and criteria. The results also showed that the extent of SysTrust principles being implemented was varied among business organizations based on their business sector. However, there were not found varied due to their size of business and a length of time in business (experience).

Research limitations/implications

This study is only conducted in Jordan as a developing country. Although Jordan is a valid indicator of prevalent factors in the wider MENA region and developing countries, the lack of external validity of this research means that any generalization of the research findings should be made with caution. Future research can be orientated to other national and cultural settings and compared with the results of this study.

Practical implications

The study provides evidence of the need for management to recognize the importance of the implementation of SysTrust principles and criteria as an internal control for assuring the reliability of AIS within their organizations and be aware which of these principles are appropriate to their size and industry sector.

Originality/value

The findings would be valuable for academic researchers, managers and professional accounting to acquire a better undemanding of the current status of the implementation of the SysTrust principles (i.e., availability, security, integrity processing, confidentiality, and privacy) as an internal control method for assuring the reliability of AIS by testing the phenomenon in Jordan as a developing country.

Details

International Journal of Accounting & Information Management, vol. 27 no. 3
Type: Research Article
ISSN: 1834-7649

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