The research reported in this thesis was an exploratory study that investigated the relationship between Information Systems (IS) investment and organisational performance and which led to the successfd development and testing of a combined process and variance model that sought to explain this complex relationship. The focal industry was the Australian Financial Services Sector (FSS), with samples being drawn from both the credit union industry (largest industry by size in the FSS) and the commercial/retail bank industry (largest industry by volume). The research began with a detailed review of the literature and thus explored the concepts underlying the business value of IS in general and the relationship between IS investment and organisational performance in particular. To fuaher enhance understanding of this literature, a meta-analysis of the business value of IS in general, and IS investment and organisational performance in particular, was undertaken as it was noted that there did not appear to have been any such formal structured meta-analyses to date. The foregoing analyses led to the proposal and development of a conceptual model of the relationship between IS investment and organisational performance that was comprised of four main components, the level of IS investment as represented by the IT portfolio, Organisational performance (both internal and external), Considerations for Strategic Information Systems Planning and Managerial effectiveness. In addition, the conceptual model explicitly considered the effect and impact of Context on the conceptual model. Further, analysis of subsequent results was strongly grounded in the literature and utilised three key theoretical foundations, General Systems Theory, The Resource Based View of IT and Stakeholder theory. / Thus, the conceptual model was developed and tested utilising a pluralist approach combining two research methods, a) Case research (model development and testing) and b) survey research (model refinement). The collection (and analysis) of data was achieved in two parts. First, given the complexity of the issues under investigation, a unique case study protocol was successfully developed and applied to a select group of Financial Institutions with the Commercial/retail Banking and Credit Union industries to confirm the components of the original conceptual model. Second, the resultant model(s) were tested via a survey targeted at the wider population of Authorised Deposit-taking Institutions in the Australian Financial Services Sector. The outcomes of this research were many, however the most notable were; 1) the development and testing of the conceptual model which were deemed to contribute to the development of theory within the discipline of Information Systems, 2) the development of a unique case study protocol that was deemed to contribute to IS research in general, 3) the derivation of a set of intermediary variables (Customer service quality, Operational efficiency, Staff and Product delivery) that was found to influence the relationship between IS investment and organisational performance and therefore extended and strengthened the conceptual model, and 4) the meta-analysis that was deemed to contribute to a better understanding of the state of the art with respect to research into this complex phenomenon.

In China Steel Corporation(CSC) of Taiwan, cash and local L/C were the only two methods for shipping payment for the past 30 years. This didn¡¦t change until year 2001 when a financial crisis in Taiwan resulted in inadquatecy of credit line within Taiwanese domestic steel companies. Many companies were faced with the credit problems for procuring materials. Thus, CSC decided to develop an e-factoring system with the state-of-art e-commerce technologies to help its customers overcoming the problems. In this research, a study was conducted to investiage this e-factoring system. The results indicated that CSC¡¦s e-factoring system not only created a new operating model but also became a successful strategic information system. IT was an innovation that was fully integrated with CSC¡¦s ERP system and work flows. It provided an convenient payment method to secure customers transaction in the business activity growing period and played the role of IT as to provide a secure and convenient trading platform. Finally, the e-factoring system was expanding under the protection of government laws. Thus, we conclude that CSC¡¦s e-factoring system was a success because its development began with a specific focus of resolving specific customers¡¦ problem but later transits into a successful strategic information system through its convenience and effeciency in supporting and retaining target customers.

由於資訊科技具有策略上的價值，結合資訊系統與組織策略的策略資訊系統也日漸受到組織高層重視。策略資訊系統應用的目的，不只是提供市場更多元的產品與迅速的服務，甚至可以重新定義產業競爭的方式使得組織從中獲利。而良好的策略資訊系統規劃，才可以真正讓組織從資訊科技的應用中獲得競爭優勢。 本研究主要探討如何在策略資訊系統規劃過程中整合CEO與CIO的觀點。本研究由文獻中整理策略資訊系統規劃所應該具備的要素並評量12個SISP方法對於要素的支援情形。然後探討SISP過程中相關的決策議題，包括權力、政治行為、衝突與協商，以及漸近式的決策形成過程。以文獻為基礎所建構的觀點整合資訊規劃方法中，將可以發現CEO與CIO兩人的觀點其實是具有相當多的分歧存在。本研究並利用動態網頁的技術，以IC製造業公司的資料為例，建構一套可行的雛型系統以輔助SISP方法之應用。 / Information technology is valuable in strategic way. So, the top management of organizations has paid more attentions to Strategic Information Systems (SIS) that link information strategy with organizational strategy. The purpose of the use of SIS is not only to offer new services, but also to redefine the way of competition. A good Strategic Information Systems Plarniing (SISP) can help the organizations take competitive advantages by the information technology. The purpose of this research is to study the issues of the different views of Chief Executive Officer (CEO) and Chief Information Officer (CIO) in the process of SISP. After reviewing the literature, we have established the key characteristics of SISP and evaluated 12 SISP methods accordingly. Then, we study the human issues of the SISP process including power, political behavior, conflict and negotiation, and incrernantalism. On the base of these studies, a View Integrated SISP method has been proposed. This method emphasis on the different views of CEO and CIO. A prototype system (VICAS) in WWW has been implemented. Some testing data from an integrated circuit manufactory company has been tried.

Background and problem – As a result of financial crises and the realization of a broader stakeholder network, recent decades have seen an increase in stakeholder demand for non- financial information in corporate reporting. This has led to a situation of information overload where separate financial and sustainability reports have developed in length and complexity interdependent of each other. Integrated reporting has been presented as a solution to this problematic situation. The question is whether the corporate world believe this to be the solution and if the development of corporate reporting is heading in this direction. Purpose - This thesis aims to examine and assess to what extent companies listed on the OMX Stockholm 30 (OMXS30), as per 2016-02-28, comply with the Strategic content element of the <IR> Framework and how this disclosure has developed since the framework’s pilot project and official release by using a self-constructed disclosure index based on its specific items. Methodology – The purpose was fulfilled through an analysis of 104 annual reports comprising 26 companies during the period of 2011-2014. The annual reports were assessed using a self-constructed disclosure index based on the <IR> Framework content element Strategy and Resource Allocation, where one point was given for each disclosed item. Analysis and conclusions – The study found that the OMXS30-listed companies to a large extent complies with the strategic content element of the <IR> Framework and that this compliance has seen a steady growth throughout the researched time span. There is still room for improvement however with a total average framework compliance of 84% for 2014. Although many items are being reported on, there are indications that companies generally miss out on the core values of Integrated reporting.

Cette thèse étudie de manière théorique les déterminants et les conséquences économiques de la transmission d'information entre agents rationnels.Un agent possède une information privée sur un état du monde, émet un message qui est observé par un agent a priori non informé, et ce dernier décide d'une action à prendre. L'information éventuellement transmise est sans engagement, sans coût et sans possibilité de vérification.L'état du monde et l'action impactent l'utilité des deux agents.Il y a possibilité de transmission d'information dans la situation d'équilibre où l'association d'un message à un ensemble d'états du monde induit l'action qui la détermine.La nature des équilibres est en général conditionnée par le conflit d'intérêt des agents, qui est la distance entre leur action préférée, étant donné l'état du monde.Dans les trois chapitres de la thèse, nous considérons un état du monde et une action bi-dimensionnels, une révélation d'information utilisant deux messages à l'équilibre, et nous supposons que l'utilité de l'agent non informé décroît avec la distance euclidienne entre l'état du monde, qu'il ne connait pas a priori, et son action.Le conflit d'intérêt des agents est alors la distance entre l'état du monde et l'action préférée de l'agent informé, qu'il ne décide pas.Chaque chapitre étudie l'impact de différents facteurs conflictuels sur les conditions d'existence d'équilibres informatifs.Dans le premier chapitre, nous étudions l'impact de la prise en compte, par l'agent informé, d'une complémentarité des deux dimensions de l'état du monde. Dans le second chapitre, nous étudions l'impact d'un biais constant de l'agent informé relativement à l'action préférée de l'agent non informé. Enfin, dans le troisième chapitre, nous étudions l'impact d'un intérêt croissant pour associer une action plus grande à un état du monde plus grand. / We investigate how information is transmitted and processed between rational agents, from a theoretical perspective.An informed agent holds private information on a state of the world, sends a message which is observed by an uninformed agent, who takes a decision.Information transmitted is without commitment, at no cost and unverifiable.State and action impact both agents' utility.There is information transmission in equilibrium when the relationship between messages and states induces the action that precisely generates the relationship.In the three chapters, we consider a two-dimensional state, a two-dimensional action, an information revelation that uses two messages in equilibrium, and we assume that the uninformed agent's utility function is decreases with the euclidean distance between state and action.Then agents' conflict of interest simplifies to the distance between state and the most highly preferred informed agent's action.In each chapter, we investigate how specific conflicting features of the agents' utility functions impact the equilibrium existence conditions.In chapter 1, we investigate the impact of complementarities between the dimensions in the informed agent's utility. In chapter 2, we investigate the impact of a constant bias of the informed agent with regard to the uninformed agent's preferred action. In chapter 3, we investigate the informed agent's incentives to exaggerate more with an higher state.

Este trabalho teve por objetivo apresentar propostas de melhoria no gerenciamento da informação interna visando à administração estratégica das pequenas empresas. Apresenta uma revisão bibliográfica sobre o processo de gestão da informação, as informações necessárias ao processo estratégico e as especificidades das pequenas empresas, o que permite definir as variáveis de pesquisa. No trabalho de campo foram estudadas quatro empresas hoteleiras de porte micro e pequeno, instaladas na cidade de Brotas/SP e uma média empresa sediada na cidade de Águas de São Pedro. A pesquisa de campo permitiu identificar as informações que são utilizadas para analisar os aspectos internos do hotel, como também a maneira que essas empresas coletam, processam e distribuem dados e informações aos tomadores de decisão. Verificou-se que os hotéis pesquisados apresentam mais facilidades do que dificuldades para o aprimoramento do processo de gestão estratégica da informação. Os dirigentes dos hotéis de pequeno porte não têm plena consciência dos benefícios que o gerenciamento da informação pode trazer. Alguns dados e informações relevantes para o hotel estão dispersos dentro da empresa e circulam de forma desestruturada, dificultando a recuperação pelos dirigentes na hora da tomada de decisão. Para melhoria do gerenciamento estratégico da informação foram apresentadas cinco propostas adequadas às especificidades da pequena empresa: conscientização dos dirigentes da relevância do processo de gerenciamento da informação; identificação das informações estratégicas a partir da compreensão do funcionamento do hotel; aperfeiçoamento dos instrumentos de coleta de dados; tratamento dos dados dispersos e ampliação da memória organizacional; exibição das informações em relatórios, formulários ou gráficos visualizados na tela do computador ou impressos em papel. / This dissertation presents proposals for the management improvement of inner information aiming at the strategic management of small enterprises. It presents a bibliographical revision of the process of information management, the information necessary to the strategic process and the specific characteristics of small companies that permit defining the variable of the research. In the fieldwork four small hotel enterprises settled in Brotas city and a medium enterprise settled in Águas de São Pedro city were studied. Both cities are located in São Paulo region. This fieldwork allowed identifying the process of strategic decision-making, the information utilized in this activity as well as the way these companies collect, process and distribute the data and information to the people who make decisions. In a final evaluation it was possible to observe that the organizations analysed presented more facilities than difficulties to the improvement of the information management process. Managers of small hotel are not completely conscious of the benefits that information management can bring. Significant hotel data and information are scattered and flowing without control in the organizations, which hampers their recovery in the decision-making process. Aiming at the improvement of strategic information management five proposals were presented: making managers conscious of the importance of information management process; identification of strategic information by the comprehension of the hotel operation; improvement of data collecting tools; collection and analyses of scattered data and extension of organizational memory; exhibition of reports, graphs or formularies of information either printed or on computer screen.

O objetivo principal da pesquisa foi propor medidas de aperfeiçoamento dos procedimentos de gestão estratégica da informação na pequena empresa, compatíveis com suas especificidades. Para avaliar as dificuldades e possibilidades das pequenas empresas no uso desses procedimentos, foi utilizado o artifício de compará-los aos procedimentos utilizados pela média e grande empresa. A gestão estratégica da informação vem se tornando cada vez mais presente no dia-a-dia das empresas. Porém, nas pequenas empresas isso é realizado de uma maneira peculiar devido às suas especificidades, que apresentam diferenças significativas em sua forma organizacional. Os métodos de pesquisa foram delineados para duas fases: na primeira fase foi quantitativa, tendo como objetivo principal atualizar o mapeamento das empresas hoteleiras da região central do estado de São Paulo, além de compreender as principais características dessas empresas e de seus dirigentes. Na segunda, optou-se pelo emprego do método comparativo de casos e pela pesquisa qualitativa; para a coleta de dados fez-se uso de entrevistas, além da observação livre. Entre os principais resultados, constatou-se que as empresas estudadas se apóiam em fontes de informações informais para tomada de decisão. Foi possível afirmar que no primeiro momento do processo estratégico as informações informais e pessoais são mais valorizadas, mas ao passo em que uma estratégia se estabelece todos os procedimentos da GEI facilitam a continuidade do que foi estabelecido. A GEI foi identificada como consciente e compartilhada nas grandes empresas, enquanto que nas pequenas é inconsciente e centralizada. / This study aimed at proposing measures to improve strategic information management (SIM) procedures at small enterprises, compatible to their specificities. In order to assess the difficulties and possibilities of small enterprises in using these procedures, they were compared to those used by medium and large enterprises. Strategic information management has become an important procedure in the everyday management of enterprises. At small enterprises, however, this is carried out differently due to their particularities, since they present distinctive organizational features. The research method was designed to have two phases: the first one had a quantitative nature, and its goal was to chart the hospitality enterprises in the central region of São Paulo State, Brazil, in addition to understanding their main characteristics and managers. The second phase employed a comparative case method of a qualitative nature: interviews and unstructured observations were used as data collection tools. In general, the results show that all of the enterprises rely on information to make decisions. This study also shows that while informal and personal information is more valued in the beginning of the strategic process, SIM procedures are then used to promote the continuity of the chosen strategic actions. In addition, while SIM is intentional and shared at large enterprises, it seems to be rather instinctive and centralized at small enterprises.

No description available.

This research investigates the role of laboratory information systems on business outcomes in medical pathology in Australia. Pathology information systems are inherently large-scale systems handling large numbers of data daily to service not only the pathology laboratory itself, but also referring medical practitioners. Patient results are often required in a

This study examines if three hypothesized variables affect the extent of corporate strategic information, i.e. voluntary information, in corporate annual reports, specifically in Sweden in the year of 2012. The variables deemed appropriate to the Swedish environment, i.e. firm size, ownership dispersion and performance, were retrieved from previous disclosure research conducted in a Swedish context (Cook, 1989; Adrem, 1999), as well as relevant theoretical consideration. The statistical analysis conducted in this thesis suggests that firm size is significantly positively related to the extent of strategic corporate information in Swedish listed firms’ corporate annual reports. The result hence confirms the expectation that larger listed firms to a larger extent disclose strategic corporate information, i.e. voluntary information, in their corporate annual reports. No positive relation was found between the variables performance or ownership dispersion and the extent of strategic corporate information. The results of this thesis are interpreted to suggest that asymmetric information and agency costs are important determinants of the extent of strategic corporate information, i.e. voluntary information, in Swedish corporate annual reports. Larger firms seem to reduce agency costs and narrow the information asymmetry by increasing the level of information disclosed.