Peter Green

Queensland University of Technology | QUT · School of Accountancy

Purpose – The purpose of this study is to explore the role of accountants as advisors in professional services firms (PSFs), and it examines the impact of digital transformation on the work, knowledge, and skills of accountants in their role as advisors in PSFs. Design/methodology/approach – Data were collected using semi-structured interviews pre...

The benefits that organizations accrue from information systems depend on how effectively the systems are used. Yet despite the importance of knowing what it takes to use information systems effectively, little theory on the topic exists. One recent and largely untested exception is the Theory of Effective Use (TEU). We report on a contextualizatio...

Because most real-world domains intended to be supported by an information system are complex, practitioners often use multiple different types of conceptual modeling scripts to understand them. We performed two experiments to examine how two theoretical factors of multiple scripts, combined ontological completeness and ontological overlap, influen...

Using contingency theory, we argue that there is not a uniform approach for companies to govern information technology (IT) investments. Rather, the level of governance over IT investments is contingent upon the organization’s goals for its IT investments. We find that Australian organizations with both operation- and market-focused IT investment g...

Because most information systems in real-world domains are complex, practitioners often use different types of conceptual modeling scripts to understand them. Modeling methods such as UML, for example, provide more than a dozen scripts for practitioners to use. We study how script readers decide which scripts to use during systems analysis and desi...

Exploring what leaders can do to improve and sustain social alignment over time.

Much has been written about the adoption and benefits of cloud computing in different contexts, yet it is not clear how cloud computing has affected the practice of accounting. This empirical study applies transaction cost economics to explore the risks of cloud-based accounting systems and services in Australia and it identifies several risk mitig...

When analyzing or designing information systems, users often work with multiple conceptual models because each model articulates a different, partial aspect of a real-world domain. However, the available research in this area has largely studied the use of single modeling artefacts only. We develop new theory about interpreting multiple conceptual...

Representation Theory proposes that the basic purpose of an information system (IS) is to faithfully represent certain real-world phenomena, allowing users to reason about these phenomena more cost-effectively than if they were observed directly. Over the past three decades, the theory has underpinned much research on conceptual modeling in IS anal...

IS Professionals often use multiple types of models because most information systems are too complex to represent in a single model. When a domain is represented through different models, some features of the envisaged system can feature in multiple models. This situation may lead to overlap between models. The literature is unclear whether overlap...

Project management is more efficient and effective when project stakeholders are socially aligned on what the project objectives are and how they should be achieved. This outcome occurs because social alignment reduces the friction amongst stakeholders each time a project management decision is made. Yet, how social alignment develops or dissolves...

Representation theory (RT) is one of few long-standing, native theories in the Information Systems discipline. Over the past 30 years, RT has spawned a wide program of research, primarily on modeling of information systems but also on other phenomena such as data quality, system alignment, security, and effective system use. Nonetheless, descriptio...

This paper addresses the research questions, "What is the role of the IS auditor in supporting the financial audit?" and ''What key determinants affect that role?" through the development of an explanation theory for the role of the IS auditor in the public sector financial audit. Results are based on semi-structured interviews with 55 senior audit...

Conceptual models are used to graphically capture the requirements of an information system. Research on conceptual modeling has focused on improving the modeling process. The vast majority of studies has focused on evaluations of single grammars or models. However, practitioners typically use multiple, and different types of models in system analy...

Purpose This paper aims to investigate whether organisations in developing economies legitimise their level of profit. Design/methodology/approach Organisations’ level of profit is evaluated against the readability of sections of information available in the corporate annual reports. These sections include the Chairman’s Report, the Chief Executiv...

Studies show that information systems (IS) adoption behavior is dependent on well-defined characteristics. However, firms must also be enabled for use and ultimately utilize IS. This study develops a model of how IS enacted capabilities of small- and medium-sized enterprises (SMEs) affect IS enablement through perceived net benefits and attitude. F...

There is an increase in the uptake of cloud computing services (CCS). CCS is adopted in the form of a utility, and it incorporates business risks of the service providers and intermediaries. Thus, the adoption of CCS will change the risk profile of an organization. In this situation, organizations need to develop competencies by reconsidering their...

While the growth in the number of IT investments remains strong, research in the IT investment field is limited, resulting in suboptimal practical guidance on effectively governing IT investments. Based on resource-based theory, this paper reports the initial work involved in developing a construct named IT investment governance (ITIG), because it...

Accounting information systems (AIS) capture and process accounting data and provide valuable information for decision makers. However, in a rapidly changing environment, continual management of the AIS is necessary for organizations to optimize performance outcomes. We suggest that building a dynamic AIS capability enables accounting process and o...

The benefits of using eXtensible Business Reporting Language (XBRL) as a business reporting standard have been widely canvassed in the extant literature, in particular, as the enabling technology for standard business reporting tools. One of the key benefits noted is the ability of standard business reporting to create significant efficiencies in t...

This research suggests information technology (IT) governance structures to manage the cloud computing services. The interest in acquiring IT resources as a utility from the cloud computing environment is gaining momentum. The cloud computing services present organizations with opportunities to manage their IT expenditure on an ongoing basis, and a...

The concept of cloud computing services is appealing to the small and medium enterprises (SMEs), with the opportunity to acquire modern information technology resources as a utility and avoid costly capital investments in technology resources. However, the adoption of the cloud computing services presents significant challenges to the SMEs. The SME...

Information technology (IT) is an important resource in organisations. Organisations leverage their IT resources with their IT-related capabilities to achieve, and sustain their competitive position. However, IT resources are dynamic, and evolve continually. Furthermore, competitive pressures and turbulent economic conditions mean that organisation...

Organizations today invest in collaborative IT to engage in collaborative alliances to sustain or improve their competitive positions. Effective use of this collaborative IT in an alliance requires a deeper understanding of their governance structures. This effort is to ensure the sustainability of these alliances. Through the relational view of th...

The current global economic instability and the vulnerability of small island nations are providing the impetus for greater integration between the countries of the South Pacific region. This exercise is critical for their survival in today’s turbulent economic environment. Past efforts of regional integration in the South Pacific have not been...

Top management's involvement in IT governance appears to positively influence the establishment and implementation of effective IT governance within organizations. Considering the lack of advancement in the area in practice, this study offers a deeper understanding of dimensions that help to explain top management's knowledge of IT governance. Usin...

This study examines relations between the overall level of effective information technology (IT) governance and five commonly advocated individual mechanisms of IT governance. It extends the examination of individual IT governance mechanisms to include a wider number of mechanisms, justifies the mechanisms investigated via agency theory, seeks to r...

In this research, we suggest appropriate information technology (IT) governance structures to manage the cloud computing resources. The interest in acquiring IT resources a utility is gaining momentum. Cloud computing resources present organizations with opportunities to manage their IT expenditure on an ongoing basis, and are providing organizatio...

Compared to other Organization for Economic Cooperation and Development countries, Australia fell to third in 2010 in terms of health system performance, ranking behind the Netherlands and the United Kingdom. The Australian government believes that primary healthcare practices in particular have not changed sufficiently over time to keep achieving...

Organizations today engage in various forms of alliances to manage their existing business processes or to diversify into new processes to sustain their competitive positions. Many of today's alliances use the IT resources as their backbone. The results of these alliances are collaborative organizational structures with little or no ownership stake...

Effective IT governance will ensure alignment between IT and business goals. Organizations with ineffective IT governance will suffer due to poor performance of IT resources such as inaccurate information quality, inefficient operating costs, runaway IT project and even the demise of its IT department. This study seeks to examine empirically the in...

Having IT-related capabilities is not enough to secure value from IT resources and survive in today’s competitive environment. IT resources evolve dynamically and firms must sustain their existing capabilities to continue to leverage value from their IT resources. Firm’s human resources are an important IT-related capability, and an important sourc...

Organizations today make radical use of the IT resources to sustain or better their existing competitive position. One such initiative is forming alliances on a shared IT backbone with partners of their value chain. We term these alliances the collaborative organizational structures (COS). Regardless of the nature of engagement with IT resources, o...

Business-IT alignment has been the focus of both information technology (IT) practice and the academic world. Prior studies acknowledge that top management plays a critical role in ensuring IT aligns with business goals. This study offers a deeper understanding of factors which may positively influence the level of business-IT alignment. Using abso...

Delivering IT-business value from IT investments has been the focus of IT professionals and researchers for decades. For instance, IT investment consumes a substantial amount of organisational resources, IT investment can be relatively high risk in nature, possibly adversely impacting on organisations if not being managed adequately, and the rapid...

The pervasive use of IT is prominent amongst organizations in developing economies. However, there is growing evidence that these economies fail to capitalize on their IT investment to transform their organizations to be competitive both locally and globally. IT-related benefits are possible with appropriate governance of the IT-related resources,...

Conceptual modeling continues to be an important means for graphically capturing the requirements of an information system. Observations of modeling practice suggest that modelers often use multiple modeling grammars in combination to articulate various aspects of real-world domains. We extend an ontological theory of representation to suggest why...

Conceptual modeling grammars are a fundamental means for specifying information systems requirements. However, the actual usage of these grammars is only poorly understood. In particular, little is known about how properties of these grammars inform usage beliefs such as usefulness and ease of use. In this paper, we use an ontological theory to des...

This paper uses the theoretical lenses of Stakeholder Theory and Organisational Capabilities Theory to shed light on two factors that can lead to higher levels of improvement. We report on the results of a case study of a major Australian retail organisation where we explore the impact of the proposed factors. Qualitative evidence shows that improv...

Organizations today engage in various forms of alliances to manage their existing business processes or to diversify into new processes to sustain their competitive positions. Many of today's alliances use the IT resources as their backbone. The results of these alliances are collaborative organizational structures with little or no ownership stake...

Information Technology (IT) is an important resource that facilitates growth and development in both the developed and emerging economies. The increasing forces of globalization are creating a wider digital divide between the developed and emerging economies. The smaller emerging economies are the most venerable. Intense competition for IT resource...

Research has established that firms' IT-related capabilities at a point in time explain IT-related performance differences across firms. IT resources, however, are dynamic, and evolve at an exponential rate. This means we need to understand how to sustain firms' existing capabilities to leverage opportunities offered by new IT resources. Wet sugges...

This research aims to identify the critical factors that significantly influence the intention of IT professionals to accept and use the Service Oriented Computing (SOC) paradigm. The study uses an interpretive approach. A series of in-depth exploratory interviews was carried out involving IT experts using or considering using SOC in their professi...

Given the substantial investment in information technology (IT), and the significant impact IT has on organizational success, organizations consume considerable resources to manage acquisition and use of their IT resources. While various arguments proposed suggest which IT governance arrangements may work best, our understanding of the effectivenes...

Business process modeling is widely regarded as one of the most popular forms of conceptual modeling. However, little is known about the capabilities and deficiencies of process modeling grammars and how existing deficiencies impact actual process modeling practice. This paper is a first contribution towards a theory-driven, exploratory empirical i...

A plethora of business process modeling techniques has been proposed over the last decades, creating a demand for theory to assist in the comparison and evaluation of these techniques. A widely established way of determining the effectiveness and efficiency of modeling techniques is by way of representational analysis. The purpose of this paper is...

This research provides insights of how a large, ASX listed, Australian service organisation perceives Business Process Improvement (BPI). Relying on Organisational Capabilities Theory and Stakeholder Theory as a point of departure, two main research factors are borrowed from theory (BPI Organisational Capabilities (BOC) and Key Stakeholders Require...

The process-centered design of organizations and information systems is globally seen as an appropriate response to the increased economic pressure on organizations. At the methodological core of process-centered management is process modeling. However, business process modeling in large initiatives can be a time-consuming and costly exercise, maki...

Information technology plays a significant role enabling organisations to achieve their objectives. Accordingly, the governance mechanisms over the organisation’s IT resources must be in place and operating effectively if the organization is to achieve its objectives. The concern with IT governance is not only evident in the private sector but also...

The turnover rate of Information Systems auditors is an emerging problem for the profession. In his study of factors affecting resource allocations to Information Systems Audit departments, Lucy [Lucy, R.F. Factors affecting information systems audit resource allocation decisions. Thesis, The University of Texas, Arlington, 1998.] found that the av...

Business process modeling has undoubtedly emerged as a popular and relevant practice in Information Systems. Despite being an actively researched field, anecdotal evidence and experiences suggest that the focus of the research community is not always well aligned with the needs of industry. The main aim of this paper is, accordingly, to explore the...

Purpose Criminal elements in today's technology‐driven society are using every means available at their disposal to launder the proceeds from their illegal activities. While many anti‐money laundering (AML) solutions have been in place for some time within the financial community, they face the challenge to adapt to the ever‐changing risk and metho...

Many business process modeling techniques have been proposed over the last decades, creating a demand for theory to assist in the comparison and evaluation of these techniques. A widely established way of determining the effectiveness and efficiency of modeling techniques is by way of representational analysis. This paper comparatively assesses rep...

Selecting an appropriate business process modelling technique forms an important task within the methodological challenges of a business process management project. While a plethora of available techniques has been developed over the last decades, there is an obvious shortage of well-accepted reference frameworks that can be used to evaluate and co...

Organisations devote substantial resources to acquire information technology (IT), and explaining the important issue of how IT can affect performance has posed a significant challenge to information system (IS) researchers. Owing to the importance of expanding our understanding on how and where IT and IT-related resources impact organisational per...

We examine the relationship between the effectiveness of IT steering committee-driven IT governance initiatives and firm's IT management and IT infrastructure related capabilities. We test these relationships empirically by a field survey of 216 firms. Results of this study suggest that a firms' effectiveness of IT steering committee-driven IT gove...

The research topic has significant implications on organisations that aspire to reach higher levels of improvement by continuously creating diverse values to their stakeholders and building unique Business Process Improvement (BPI) capabilities. We present an a-priori model derived from well-known theories and domains such as stakeholder and organi...

Ethics has been perceived as one of the most important factors in establishing good corporate governance. Information Technology (IT) plays an increasing role in helping modern organizations to achieve their goals, and it has become critical in creating and implementing effective IT governance mechanisms. This study examines the extent to which an...

Current process management practice strives for better support for mappings between process models in the design and execution phases of process implementation projects. In this context, BPMN was developed as a graphical representation for the process execution language BPEL4WS, with the intention that BPMN can be automatically mapped to executable...

The large number of available process modelling languages has given rise to the need for evaluation and comparison of their representational capabilities. Over the last few years, the research community has risen to the challenge by carrying out a significant amount of work in the area of such analysis. Much of this effort is based on the Bunge-Wan...

The case study reported in this paper focuses on the question: what are the critical factors that influence IT professionalse intention to adopt the Service Oriented Computing (SOC) paradigm? This work reports a case study examining the e-Government initiative in a middle-sized European city. It uses an initial SOC adoption model developed through...

Representational analysis is increasing in popularity, not just in the area of evaluation of conceptual modelling grammars, but in any real-world modelling situation where semantics are being communicated through the use of grammatical constructs or symbols. However, critical questions remain as to choosing the appropriate reference ontology as a r...

A web service choreography standard enables a standardized description of business processes that allows not only a clear specification of the control flow, but also forms the basis for the actual process execution. Such standards are part of the web services stack and facilitate enterprise systems interoperability. A simple indication of the rapid...

Studying the acceptance of Information Systems (IS) artifacts is classic to the IS research discipline, as is the study of conceptual modeling and associated phenomena. However, research has not yet sufficiently combined these two lines of inquiry to explore user acceptance of conceptual modeling. The paucity of such research has motivated our stud...

Over the last years, significant academic progress has been made in the area of representational analyses that use ontology as a benchmark for evaluations and comparisons of modeling techniques. This paper proposes a research model to guide representational analysis projects, which extends existing procedural models by incorporating different stake...

A web service choreography standard enables a standardized description of business processes that allows not only a clear specification of the control flow, but also it forms the basis for the actual process execution. Such standards are part of the Web Services stack and facilitate Enterprise Systems interoperability. A simple indication of the ra...

This study uses SWOT analysis to explore perceptions of differential administrative placement of the Information Systems academic discipline within four universities across two countries, Australia and Korea. The analysis provides a useful basis for decision makers to exploit opportunities and minimize external threats. The study also offers useful...

High-level ontologies provide a model of reality and are of increasing popularity for the evaluation of modeling methods. Most of the common modeling methods have been studied using ontologies such as the BWW representation model and Chisholm’s ontology. However, at this stage only limited guidance is provided for the selection and evaluation of th...

Information technology plays a significant role enabling organisations to achieve their objectives. Accordingly, the governance mechanisms over the organisation s IT resources must be in place and operating effectively if the organization is to achieve its objectives. The concern with IT governance is not only evident in the private sector but also...

Prior studies have shown that innovative information systems (IS) adoption behaviour by small-and medium-sized enterprises (SMEs) is greatly dependent on organizational and environmental characteristics. Government influence (i.e., federal and local government agencies) was found to play an important role in the promotion or enforcement of innovati...

Integration of risk management and management control is emerging as an important area in the wake of the Sarbanes-Oxley Act and with ongoing development of frameworks such as the Enterprise Risk Management (ERM) framework from the Committee of Sponsoring Organizations of the Treadway Commission (COSO). Based on an inductive methodological approach...

This paper reflects on a popular and influential theory unique to Information Systems (IS), namely representation theory, which is widespread in research on conceptual modelling. We review scholarly work in this domain and discuss why and how studies using representation theory need to transcend their focus of research and link their findings to fu...

Much research has been devoted over the years to investigating and advancing the techniques and tools used by analysts when they model. As opposed to what academics, software providers and their resellers promote as should be happening, the aim of this research was to determine whether practitioners still embraced conceptual modeling seriously. In...

A plethora of process modeling techniques has been proposed over the years. One way of evaluating and comparing the scope and completeness of techniques is by way of representational analysis. The purpose of this paper is to examine how process modeling techniques have developed over the last four decades. The basis of the comparison is the Bunge-W...

The growing importance of information technology (IT) as a strategic factor for organisations in achieving their objectives, have raised the concern of organisations in establishing and implementing effective IT governance. The phenomenon is not only happened in private sectors but also in public sectors. This study attempts to examine empirically...

The increased interest in a more disciplined approach for Business Process Management has motivated many organizations to make significant investments in process modelling initiatives. This, in turn, has triggered significant related research. One outcome of this development is the Business Process Modeling Notation (BPMN), which has been proposed...

Enterprise systems interoperability (ESI) is an important topic for business currently. This situation is evidenced, at least in part, by the number and extent of potential candidate protocols for such process interoperation, viz., ebXML, BPML, BPEL, and WSCI. Wide-ranging support for each of these candidate standards already exists. However, despi...