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Despite the imperative to substantiate innovative research results expressed in reference models, little methodical guidance exists for evaluating reference models yet. We propose that IS design theories [WaWE92] can provide theoretical guidance for reference model evaluation since reference models can be formulated as a set of design principles that(More)
1 Information technology (IT) has a tremendous impact on the discipline of accounting by introducing new ways of retrieving and processing information about performance deviations and control effectiveness. This paper explores the role of IT for managing organizational controls by analyzing value drivers for particular accounting information systems that(More)
Current industry trends suggest that IT services are being sourced more selectively. A prominent example of such an IT service is the user help desk that is often an integrated service, where different sub-services are being delivered by different service providers. Hence IT service providers face the challenges of integrating business processes and IT(More)
Workarounds are still one of the most puzzling phenomena in business process management research and practice. From a compliance perspective, workarounds are studied as control failure and the cause for inferior process quality. From a process reengineering perspective, however, workarounds are studied as an important source of process improvement. In this(More)
Although the role of theories in design research is recognized, we show that little attention has been paid on how to use theories when designing new artifacts. We introduce design principles as a new methodological approach to address this problem. Design principles extend the notion of design rationales that document how a design decision emerged. We(More)
Workarounds are deviations from defined routines in business processes and challenge standardization and thus the performance improvements expected from information systems. Researchers study the phenomena of workarounds across different domains and industries with varying conclusions. Literature associates workarounds predominantly with performance losses,(More)