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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)
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)
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)
Using unique archival data on 81 projects from a major ERP vendor, we study whether transaction characteristics are included in the vendor's estimation of risk to project profitability. We hypothesize that project size, contract type, strategic importance, and client familiarity are included in the risk estimations. Regression analysis suggests that,(More)