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Article
Publication date: 1 February 2005

Abdulridha H. Alshawaf, Jafar M.H. Ali and Merza H. Hasan

Aims to demonstrate the importance of reporting IS management constructs rather than reporting and ranking the individual management issues; determine whether the ratings of IS…

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Abstract

Purpose

Aims to demonstrate the importance of reporting IS management constructs rather than reporting and ranking the individual management issues; determine whether the ratings of IS management factors differ across organizational and personal variables; and benchmark the position of Kuwait's results on dimensionality and determinants of IS management issues with that of other previous studies.

Design/methodology/approach

This field study considered only the opinions of the highest ranked executives of the IS functions within their organizations. A seven‐page structured interview guide was used for data collection. Principal component factor analysis was performed on the issue ratings in order to determine underlying IS management factors. Confirmatory factor analysis was performed to further assess how well the factors fit the issue data and to test the fit of the resulting factor model. Finally, t‐tests were performed to test whether the differences between factors were significant in order to demonstrate the discriminatory value of reporting IS management factor areas rather than individual issues.

Findings

The key IS management factors identified by IS managers are the effective management of IS resources such as data, networks and applications; and managers' knowledge of IS. This study also found that most situational variables including nationality are not associated with differences in IS management factor ratings. Thus, the survey results are consistent across different types of organizations and respondents. The exception is organization size and IS department size. Size differences can lead to different opinions on the relative importance of various IS management factors.

Originality/value

To demonstrate the importance of reporting IS management factors (constructs) as a benchmarking framework rather than reporting and ranking the individual management issues, and to use the derived conceptual benchmarking model to determine whether the ratings of IS management factors differ across organizational and personal variables.

Details

Benchmarking: An International Journal, vol. 12 no. 1
Type: Research Article
ISSN: 1463-5771

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Book part
Publication date: 29 January 2024

Mohammed Elastal, Mohammad H Allaymoun and Tasnim Khaled Elbastawisy

This chapter proposes a model for discovering suspicious financial operations such as money laundering. To achieve this, the authors reviewed research papers on money laundering…

Abstract

This chapter proposes a model for discovering suspicious financial operations such as money laundering. To achieve this, the authors reviewed research papers on money laundering and financial institutions’ cases and problems, especially those related to financial transfers. They also collected primary data through face-to-face semi-structured interviews with financial companies’ owners and experts in financial transfers to identify hypotheses that help discover suspicious transfers. The chapter discusses the six big data analysis cycle phases from problem discovery to model deployment to identify suspicious transfers. The chapter uses hypothetical data and models to discuss the results and focuses on exchange companies willing to analyze financial operations. The chapter proposes tools that exchange companies can use to monitor and prevent suspicious transfers including data visualization and machine learning algorithms.

Details

Digital Technology and Changing Roles in Managerial and Financial Accounting: Theoretical Knowledge and Practical Application
Type: Book
ISBN: 978-1-80455-973-4

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Book part
Publication date: 29 January 2024

Mujeeb Saif Mohsen Al-Absy and Husain Isa Merza

The aim of the study is to examine the influence of remuneration committee (RC) characteristics, namely separation, size, independence, meetings, and female directors, on firm…

Abstract

The aim of the study is to examine the influence of remuneration committee (RC) characteristics, namely separation, size, independence, meetings, and female directors, on firm performance (FP) by using return on assets (ROA), return on equity (ROE) and earnings per shares (EPS). The study covers all firms being listed in Bahrain Bourse for two years which are 2020 and 2021. The results of the study show that having more directors in RC would significantly increase firm performance “ROE and EPS.” Further, having more females in RC would significantly increase firm performance “ROA.” In addition, having separate RC would significantly decrease firm performance “ROA and EPS.” Moreover, the independence of directors in RC and its frequent meetings has no significant impact on the firm’s performance. The results show that there is a need to re-evaluate the role of the RC and strengthen its effectiveness, as some of the variables examined by this study have an insignificant impact on a firm’s performance. Further, there is a need to allocate additional efforts and policies in developing corporate governance and RCs as well.

Details

Digital Technology and Changing Roles in Managerial and Financial Accounting: Theoretical Knowledge and Practical Application
Type: Book
ISBN: 978-1-80455-973-4

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