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.
Current understandings of similarity with media characters often focus on visible attributes including gender and race, yet overlook deep-level characteristics such as personality, attitudes, and experiences. In the present research, we address this limitation and develop and validate the Character Recognizability Scale (CRS), which captures different ways in which audiences can recognize themselves in characters. Based on a previous interview study, we formulated 26 scale items. Subsequently, we conducted two studies. In Study 1, we used a sample of 219 university students in the Netherlands to conduct an exploratory factor analysis. We determined the reliability, as well as criterion and convergent validity of the entire scale and the retained factors. In Study 2, we used a sample of 247 respondents in the United States to conduct a confirmatory factor analysis and replicate the results of the reliability and validity analyses. Based on Study 1, we kept 20 items. In both studies, the overall CRS scale as well as its subscales for Personality Recognizability (CRS-p), Attitudinal Recognizability (CRS-a), and Experiential Recognizability (CRS-e) showed a good internal consistency. They also showed criterion validity through an association with perceived similarity. Finally, the CRS and its subscales correlated positively with media engagement and exposure measures, thus demonstrating convergent validity.
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.
