1 - 3 of 3
ItemPrediction of Propensity for Enterprise Cloud Computing Adoption( 2017-01-04)Cloud computing (CC) can offer significant benefits to enterprises. However, it can pose some risks as well, and this has led to lower adoption than the initial expectations. For this reason, it would be very useful to develop ‘predictive analytics’ in this area, enabling us to predict which enterprises will exhibit a propensity for CC adoption. In this direction, we investigate the use of six well-established classifiers (fast large margin Support Vector Machine, Naive Bayes, Decision Tree, Random Forest, k-Nearest Neighbor, and Linear Regression) for the prediction of enterprise level propensity for CC adoption. Having as our theoretical foundation the Technology – Organization – Environment (TOE) framework, we are using for this prediction of set of technological (concerning existing enterprise information systems), organizational and environmental characteristics. Our first results, using a dataset collected from 676 manufacturing firms of the glass, ceramic and cement sectors from six European countries (Germany, France, Italy, Poland, Spain, and UK) through the e-Business W@tch Survey of the European Commission, are encouraging. It is concluded that among the examined characteristics the technological ones, concerning the existing enterprise systems, seem to be the most important predictors.
ItemThe Internal Audit Performance: The Effectiveness of ERM and IT Environments( 2017-01-04)The purpose of this study is to examine the factors determining the performance of the internal audit (IA) in the context of internal auditors’ work environments. This includes Enterprise Risk Management (ERM) implementation, the Enterprise Resource Planning (ERP) system, the use of auditing software and the internal auditors’ IT (information technology) competence. Although a number of recent studies have reported tremendous changes in the roles of the IA, there is still little research on the influential factors of IA implementation and its effectiveness from a contextual perspective. This paper develops and tests a theoretical framework with samples from Taiwan. Data were analyzed using the structural equation model (SEM). This research confirms that the complete ERM implementation and effectiveness of ERP implementation have significant impacts on the performance of IA. It also highlights the importance of internal auditors’ IT competence in improving the performance of IA.