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Article
Publication date: 25 March 2021

James Stephen Denford and Kurt Schobel

The purpose of this paper is to explore the unique and challenging relationship between the chief financial officer (CFO) and chief information officer (CIO) in the public sector.

438

Abstract

Purpose

The purpose of this paper is to explore the unique and challenging relationship between the chief financial officer (CFO) and chief information officer (CIO) in the public sector.

Design/methodology/approach

In this paper, the authors operationalize the CFO–CIO relationship using upper echelon theory (UET) and propose an extension to it by introducing relationship effectiveness and role perception constructs. Applying a configurational approach to paired survey data, the authors use fuzzy set qualitative comparative analysis to examine both joint and individual role paths to success.

Findings

The CFO is ultimately responsible for financial reporting, disclosure and financial decision-making; however, regulatory changes in the accounting domain have resulted in the increased use of information technology (IT) thereby bringing the CIO to the forefront of the accounting information discussion. Thus, an improved understanding of the CFO/CIO relationship can have a direct impact on how accounting information is captured and analyzed. The authors find that CFO and CIO proximity can often increase the likelihood of an effective relationship. On an individual level, an ambidextrous approach to strategic value and cost-effectiveness is key to both CFO and CIO success.

Research limitations/implications

This study extends current models of top management team relationships by examining work proximity and role perception in the context of UET. It was conducted within the context of Canadian government and post-secondary education. The authors believe the findings can be generalized for the public sector in general; however, its applicability in the private sector, where the role of the CFO is broader, is uncertain.

Practical implications

The findings identify an opportunity for both accounting (financial) and IT communities to develop education within the context of their respective professional bodies to enhance this special relationship.

Originality/value

Recent regulatory changes in the accounting domain have brought an increased need for IT and therefore increased interaction between the CFO and CIO. This study focuses on the unique relationship between the CFO and CIO, which has a direct impact on accounting functions and highlights the importance of both the CFO and CIO having an ambidextrous approach to strategic value and cost-effectiveness if they want to be successful. In addition, it demonstrates that the relationship between the CFO and CIO is important, but more important for the success of the CIO than the CFO.

Details

Journal of Accounting & Organizational Change, vol. 17 no. 3
Type: Research Article
ISSN: 1832-5912

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Article
Publication date: 14 May 2018

James Stephen Denford and Allan Ferriss

The purpose of this paper is to theoretically develop and empirically explore knowledge absorption, combination and desorption within and between organizations.

1077

Abstract

Purpose

The purpose of this paper is to theoretically develop and empirically explore knowledge absorption, combination and desorption within and between organizations.

Design/methodology/approach

On the basis of knowledge-based view and absorptive capacity, the authors have conducted a multiple-case study to develop a theoretically grounded and empirically supported model of intra- and inter-firm knowledge cycles.

Findings

Firms identify their knowledge gaps and stocks, both tacit and explicit, undertaking efforts to fill the latter and maximize the value of the former. The paper finds that knowledge exploration, integration and exploitation both within the firm and between firms relies on absorptive, combinative and desorptive capacities. Further, as such capacities are organizationally expensive to maintain, firms will often emphasize one capacity over the other and focus either internally or externally to meet organizational goals.

Originality/value

While there is extensive research into absorptive capacity and some into combinative capacity, there is little empirical investigation of desorptive capacity and none into the integration of the three concepts; this paper seeks to fill that gap. Moreover, the resulting novel integrative model allows managers and researchers to identify the various capacities in use and their applications within the firm and between firms.

Details

Journal of Knowledge Management, vol. 22 no. 7
Type: Research Article
ISSN: 1367-3270

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Book part
Publication date: 4 September 2020

Lee B. Wilson

Historians have long understood that transforming people into property was the defining characteristic of Atlantic World slavery. This chapter examines litigation in British

Abstract

Historians have long understood that transforming people into property was the defining characteristic of Atlantic World slavery. This chapter examines litigation in British colonial Vice Admiralty Courts in order to show how English legal categories and procedures facilitated this process of dehumanization. In colonies where people were classified as chattel property, litigants transformed local Vice Admiralty Courts into slave courts by analogizing human beings to ships and cargo. Doing so made sound economic sense from their perspective; it gave colonists instant access to an early modern English legal system that was centered on procedures and categories. But for people of African descent, it had decidedly negative consequences. Indeed, when colonists treated slaves as property, they helped to create a world in which Africans were not just like things, they were things. Through the very act of categorization, they rendered factual what had been a mere supposition: that Africans were less than human.

Details

Studies in Law, Politics, and Society
Type: Book
ISBN: 978-1-83982-297-1

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