Sustainability is without doubt one of the most important challenges of our time. How can we develop prosperity, without compromising the life of future generations? Companies are integrating concepts of sustainability in their marketing, corporate communications, annual reports and in their actions. Information systems (IS) provide organizations with the ability to change and improve business processes to better support sustainable practices. Therefore, IS can make a contribution to the sustainable development of organizations. However, the organizational change aspects of „Green IS‟ are covered only marginally in literature. This paper aims to contribute the debate on Green IS, by highlighting the role of sustainability in the organizational process of implementing IS and organizational change resulting from IS. Based on a literature review of the concepts of sustainability, and the role of IS in sustainability, we will apply the concepts of sustainability to IS projects and create a checklist for developing sustainability indicators in IS projects.
Enterprise Architecture has been developed in order to optimize the alignment between business needs and the (rapidly changing) possibilities of information technology. But do organizations indeed benefit from the application of Enterprise Architecture according to those who are in any way involved in architecture? To answer this question, a model has been developed (the Enterprise Architecture Value Framework) to organize the benefits of Enterprise Architecture. Based on this model, a survey has been conducted among the various types of stakeholders of Enterprise Architecture, such as architects, project managers, developers and business or IT managers. In the survey the respondents were asked to what extent they perceive various benefits of Enterprise Architecture in their organization. The results of this survey (with 287 fully completed responses) are analyzed and presented in this paper. In all categories of the framework benefits are perceived, though to different extent. Very few benefits are perceived in relation to the external orientation of the organization. Few statistically significant correlations were found in relation to the background of the respondents: the overall view on benefits of Enterprise Architecture appeared independent of the role of the respondents, the economic sector and the number of years of experience with architecture.
Continuous monitoring, continuous auditing and continuous assurance are three methods that utilize a high degree of business intelligence and analytics. The increased interest in the three methods has led to multiple studies that analyze each method or a combination of methods from a micro-level. However, limited studies have focused on the perceived usage scenarios of the three methods from a macro level through the eyes of the end-user. In this study, we bridge the gap by identifying the different usage scenarios for each of the methods according to the end-users, the accountants. Data has been collected through a survey, which is analyzed by applying a nominal analysis and a process mining algorithm. Results show that respondents indicated 13 unique usage scenarios, while not one of the three methods is included in all of the 13 scenarios, which illustrates the diversity of opinions in accountancy practice in the Netherlands.
