Redefining Accounting Research
and Education
Andreas I Nicolaou
Professor, BGSU
Editor-in-Chief, IJAIS
2013 Conference Program
15th Annual Accounting Information
Systems Educators Conference
Agenda
• Pre-define Agenda
• Consider Future Research/Professional Foci
• Who we are (epistemologically) and what is
AIS research?
• Beyond the “what”, the “how” and “why”
• More on the “why:” AIS research themes
• AIS Research and Education
AIS and the Future
• AIS critical nature for the future – both for
students and faculty.
• AISs critical nature have to consider their
effects for event impacts.
Future Research Foci
• Research questions of data assurance and control, and
how these affect AIS intentions to use and success.
• Use of integrated information systems and effects on
management control system design.
• Information quality and control transparency in "interorganizational data exchange systems" and
implications for the coordination and control of
strategic inter-firm relationships.
• Processes of trust/distrust creation and risk
perceptions in the design, adoption and longitudinal
use of inter-organizational information exchanges.
• Enterprise Systems and AIS Design: performance,
methods, real options.
Future Academic/Professionally Foci
• Consider effects to both academic and
professionals.
• Effects very important to professionals.
• Effects important to exercise technology, but
also to better use IT.
What is AIS Research?
• Information technology implications of
accounting; control and reporting implications
of information systems.
• Research to enhance our understandings of
the role of information technology in the
substantive context of accounting and
information systems problems.
• At the inter-relations of the above.
6
AIS Research Contributions
• Research not a unitary activity – must constantly
question its assumptions so it expands its
conceptual understandings and methodological
bases.
• AIS is a specialty field, but its research
contributions should not be isolated in a specific
area.
• AIS research both draws from as well contributes
to substantive knowledge in its primary cognate
domains of accounting and information systems.
7
Research Space
• Intellectual map of reality
– Risk is in knowing where map is wrong and
knowing consequences
– “Platonic Fold” (Taleb 2007)
• Key Parameters (Benthon et al 2002):
Research Space = def (problem, theory, method,
context)
8
Research Aims
• Research Replication…
– Significant sameness across studies
– Focus should be on robustness to errors than
improving predictions.
– Not just taxonomic errors but errors that could have
serious and cumulative consequences (errors of
inclusion/exclusion – type I/II errors)
• Research Extension…
– Alter some parameters
• Research (knowledge) Generation…
– All parameters are changed relative to target study.
• RESEARCH PROGRAMS
9
Unique AIS research opportunities?
• AIS/IT and:
–
–
–
–
–
–
–
Assurance
Control systems design
Business value
Reporting
User behavior
Transparency
Relationship (risk)
management
– Economics
– etc
• AIS and:
–
–
–
–
–
–
Strategy
Modeling
Design
Business Reporting
User behavior
Organizational sociology
(trust, risk)
– Individual beliefs
– Economics
– etc
10
AIS Research Lens
• Design of AIS (design science)
• Economic value of IT (economic theory)
• Individual, organizational, society impacts
(behavioral theory, sociology)
• Individual and organizational adoption and
use (organization theory)
• Strategic management, formulation,
transformation
11
Multiple theories, multiple methods
• Theories
– Economic
complementarity/
information processing/fit
– Org. learning (knowledge
management, absorptive
capacity…)
– Institutional (processes of
legitimation &
isomorphism)
– Org. sociology (social
cognition; social exchange)
– Actor-Network
– Agency
– Real/digital options
• Research Questions:
– Design science
– Economic
– Behavioral
• Methods
– Experimental
– Analytical
– Archival (qualitative,
quantitative)
– Field research
– Case / critical
12
Current Issues
• IT Audit and Governance
• Enterprise Systems, data and extended
enterprise
• Knowing-based decision aids
• I-O Data Assurance
• Business Value and effects on information
environment.
IT Audit and Governance
• Continuous audit research, methods and
redesign of audit model.
– Significant new work in continuous work & process
mining in auditing
-IT Governance and Controls/COBIT model
– Significant instructional material
• Information security and privacy (HCI research;
GDSS)
Enterprise Systems, data, and
extended enterprises
- REA – modeling system design
– Organizational Impacts of enterprise systems
(business value)
– Impacts on role of management accounting and
audit professionals
– Extended enterprise: I-O issues related to ERM,
cost management, cooperative & coopetitive
strategies, B2b links/risks and supply chain
relationships.
Knowledge Management
• XBRL/experimental research.
• Knowledge-based aids in financial
analysis.
• Decision aids in controlling decision
processes and work methods (Dowling;
Dowling & Leech; Poh-Seow; etc).
I-O Data Assurance
-Earlier work in information quality in accounting
systems and effects on intention to use.
- IQ models: MIT team; Nicolaou 1995
-IQ in B2B data exchange settings (N&M) – experimental
research in IS but with sig. implications in AIS:
• Model of trust and risk in inter-organizational exchange
systems: adoption and individual user impacts (theory bases)
• Longitudinal experiments
• Theory base of social exchange and social cognition to study
across-time stability of varying system design features
- Data Assurance effects as substitute for third-party
assurance (accounting profession largely unsuccessful as
third-party assurance provider).
Business Value of IT and effect on a
Firm’s Information Environment
– ERP systems and effects on firms’ performance
– Extensions to intermediate effects: information
quality (analyst projections), organizational
commitment to post-implementation continuous
improvement and performance.
– Organizational factors on adoption and
assimilation of technology (Elbashir et al).
– Post-implementation effectiveness (Nicolaou;
Nicolaou and Bhattacharya; Nicolaou et al)
Research Interests and
Implications
AIS Research Themes vs Findings
Research Themes
vs.
Research Implications
• IT/MCS Interactions: Bundles • Integrated Information Systems,
Management Control Systems
of Features in MCS design.
Design, and Effects on
• Enterprise Systems: individual
Alliance Risks, Partner Trust, and
and organizational impacts
Performance.
• ERM and SEM: conditions of • Enterprise Systems
use
Implementation, Use and
• Technology adoption/use:
Performance: Research Findings
organization theory; inter• A Research Program on Interorganizational relations
Organizational Data Exchanges:
• Continuous
Issues of Assurance, Data
assurance/monitoring:
Quality, Exchange Trust, Risk,
technology-use mediation
and Performance.
Theoretical Themes vs. Findings Empirical Research
Findings from Empirical Research
Integrated Information Systems, Management Control
Systems Design, and Effects on
Alliance Risks, Partner Trust, and Performance
Strategic Inter-Organizational Alliances
 Prevalence of alliances:

Competition between organizations is increasingly driven by global
alliances of firms as opposed to individual firms (Buhman et al.
2005; Chapman and Corso 2005; Langfield-Smith 2008).
 Types:

Interorganizational exchanges include both business alliances
(entity or non-entity) and joint ventures (Chalos and O’Connor
2004; Das and Teng 2000; Ireland, Hitt and Vaidyanath 2002).
 Strategic Alliances
 Strategic alliances as networks of interorganizational relationships
(Chua and Mahama 2007).
22
Alliance Success and Failure
 Past research shows a large number of alliances fail
or break-up prematurely. Reasons for alliance
failure include:




lack of partner cooperation (Harrigan 1988; Zaheer and
Venkatraman 1995)
misfits in the adopted governance structure (Gulati 1995;
Parkhe 1993;Young-Ybarra and Wiersema 1999; Zaheer and
Venkatraman 1995).
deficiencies in management accounting and control systems
(Chua and Mahama 2007) – specifically, lack of trust (an
important informal control among exchange partners)
No adequate control of associated risks (Bensaou and
Anderson 1999), including both relational and performance
risks (Das and Teng).
23
Integrated Information Systems
 Management Control Systems:
 Efficient packages (portfolios) of formal and informal forms
of control (Chenhall, 2003; Abernethy & Chua; Malmi &
Brown; Dekker 2004)
 Integrated Systems (ERPs) as formal means of
control (Granlund & Malmi; Chapman & Kihn, etc.).
 Information Systems Integration (ISI)

a form of information sharing that results from use of
integrated systems in alliances (Nicolaou 2008)
24
Broad Research Questions
 IIS, when used in tandem with efficient portfolio of
controls, may enhance performance
 A generalizable view of the interrelation between
MCS and IIS still lacking (various authors).
 Need to examine how ISI fits into alliance control
environment:





Formal and informal controls used to mitigate relational and
performance risks
ISI and Alliance Partner Trust
ISI  Trust  Alliance Performance (and survival)
ISI  Risks  Alliance Performance
Strategic ERM  ISI, Risks
25
Implications and Future Research
Fills an important gap about the effects of
information systems integration on trust
Findings can help design better control
systems—e.g. attributions can be influenced
(control/coordination info uses are choice
variables in I-O governance)
Need to further examine how ISI fits into
overall alliance control environment




- controls used to mitigate both performance risk and
risk of opportunistic behavior by the partner
(relational risk) – Das and Teng 1999, 2001.
Implications
 Formalized structures moderate extent and impact of
both:
 ISI: limit extent to which ISI can be exploited opportunistically or
dictate cooperative uses of IIS
 Risk Sharing: established reporting structures may either enhance
communication of information about attainment of objectives or
limit effectiveness of common objectives in reducing alliance risks.
 How ISI and Risk Sharing fit into Alliance Control
Environment and theoretical framework of their
effects.
 Unanswered Questions for Future Research:

Relations between Strategic and Executional Dimensions of
ERM strategy at the I-O level.
27
28
Extended Network
Alliance
Appropriation
Risk Realization
Integrated
Information
Technology (IIT)
Alliance
Risk Mgt
Contingency
Enterprise-Wide
Risk Integration
(ERI)
29
Alliance
Information
Sharing
(AIS)
Perceived
Alliance
Trust
Alliance
Contractual
Controls
Alliance
Coordination
Risk Realization
Alliance
Performance
Selected Publications
NICOLAOU & CHRIST. 2013. “INTEGRATED INFORMATION SYSTEMS, RISK SHARING AND
EFFECTS OF RISK ON ALLIANCE PERFORMANCE.” REVIEW AT ACCOUNTING,
ORGANIZATIONS AND SOCIETY (AOS).
RP38. NICOLAOU, A.I., SEDATOLE, K. AND LANKTON, N. 2011. “INTEGRATED
INFORMATION SYSTEMS AND ALLIANCE PARTNER TRUST.” CONTEMPORARY
ACCOUNTING RESEARCH. VOL. 28, ISSUE 3, FALL 2011, PP. 1018-1045.
RP37. NICOLAOU, A.I. 2011. “INTEGRATED INFORMATION SYSTEMS AND
INTERORGANIZATIONAL PERFORMANCE: THE ROLE OF MANAGEMENT ACCOUNTING
SYSTEMS DESIGN.” ADVANCES IN ACCOUNTING BEHAVIORAL RESEARCH, VOL. 14,
AUGUST 2011, PP. 117-141.
RP36. NICOLAOU, A.I. 2011. “SUPPLY OF DATA ASSURANCE IN ELECTRONIC EXCHANGES
AND USER EVALUATION OF RISK AND PERFORMANCE OUTCOMES.” ELECTRONIC MARKETS
- THE INTERNATIONAL JOURNAL ON NETWORKED BUSINESS, VOLUME 21, 2011, PP. 113127.
“INFORMATION SHARING IN INTER-ORGANIZATIONAL ALLIANCES: THE ROLE OF IT
CAPABILITY AND RISK MANAGEMENT CONTINGENCIES.” UNDER REVIEW.
RP33. IBRAHIM, M. AND NICOLAOU, A.I. 2011. “AN EXAMINATION OF FAMILIARITY,
RISK AND TRUST IN INTER-ORGANIZATIONAL DATA EXCHANGE RELATIONSHIPS”
(2011). AMERICAS CONFERENCE ON INFORMATION SYSTEMS (AMCIS) 2011 PROCEEDINGS
– ALL SUBMISSIONS, PAPER 57, HTTP://AISEL.AISNET.ORG/AMCIS2011_SUBMISSIONS/57
(DETROIT, MICHIGAN), AUGUST 2011.
1. NICOLAOU, A.I., P. NAGPAL, AND K. LYYTINEN. “THE OUTSOURCING CAPABILITY AND
MARKET VALUE RELEVANCE: TOWARD A COMPREHENSIVE MODEL.” INTELLIGENT SYSTEMS
IN ACCOUNTING, FINANCE AND MANAGEMENT.
- CONDITIONALLY ACCEPTED.
30
ENTERPRISE SYSTEMS
IMPLEMENTATION AND USE: RESEARCH
FINDINGS
Initial Question
 Financial performance effects due to adoption of
ERP systems – a coarse question trying to determine
IT value.
 Sample:



247 ERP adopting firms identified from Lexis/Nexis
announcements and SEC Disclosure database.
One-by-one match (by industry and size) with non-adopting
firms
Control for contemporaneous events
Early results
 Before ERP adoption, no differences in key
performance indicators (ROA, ROS, TAX,
#employees/sales, Inventory turns, COGS/sales)
between adopt/match firms.
 In 2 years after ERP Adoption, adopting firms had
shown some weak improvements (cogs/sales) vs
non-adopting firms.
Motivation – Take 1
 Quite mixed results in prior studies examining ERP
system performance effects.
 Non-adopters may perform worse than adopters but
this may depend on size and health prior to
implementation.
 Adopters do not outperform non-adopters or even
performed worse.
 SAP adopters had better average performance during
implementation, but no results on a postimplementation basis.
 Need for research on long-run impact, using more
representative sample of ERP adopters.
A.I. Nicolaou: Firm Performance Effects in ERP
Implementation & Use
34
Motivation – Take 2
 ERP Systems serve as basis to develop information
infrastructure and allow future expansion (CRM, SCM,
e-bus): Performance benefits are long term.
 Both recent case research and archival studies
suggest that implementation process is critical to
develop capabilities and transform such
competencies into future economic returns.
 Need to examine influence of ERP implementation
management process on realized long-term returns.
A.I. Nicolaou: Firm Performance Effects in ERP
Implementation & Use
35
Overall Results
 Any significant ERP effect on a firm’s total return on
investment does not occur for at least two years
from the time the system is completed and put into
operation. Implementation factors are quite
significant in affecting an ERP adopting firm’s ability
to realize performance outcomes.
 Implementing a system from a larger vendor, having
system-led objectives, and implementing a specific
type of module, all had a significant influence on a
firm’s ability to generate enhanced returns in relation
to other firms that followed a different
implementation strategy.
 Suggest critical importance of managing a firm’s
post-implementation process (case studies in
Nicolaou 2004).
Post-Implementation Journey
 Quality of system development process affects
outcomes after the implementation and use of the
system.
 Post-implementation stage (system review, support,
maintenance) critical for system effectiveness.
 Post-implementation review (PIR) evaluates system
and quality of development process.
 Effectiveness of feedback depends on quality of
development process, thus PIR construct cannot be
considered independently of factors that affect
initial system implementation.
Motivation - Objective
 PIR: a summative evaluation process (vs. formative





evaluation conducted during implementation).
PIR: have objectives been attained?
Stage models describe activities – helpful in planning
future actions.
Need to explain issues that contribute to PIR
process effectiveness: objective of this research.
Especially important in ERP systems (large
investments, lagging benefits).
Outcomes of high quality PIR include cultural and
organizational shifts, business transformation in
post-ERP era.
38
Critical Factors of ERP Implementation & Corresponding PIR Dimensions
Critical Factors of ERP
Implementation
Critical Dimensions of PIR
-
Top management support and
commitment to project; fit to business
strategy.
- Evaluation of:
- Alignment of people, process,
- Review of fit resolution strategies.
- fit with strategic vision.
-project planning effectiveness.
- - infrastructure development.
technology.
- Evaluation of system integration
attainment and reporting flexibility.
- Anticipated Benefits from ERP
- Evaluation of level of attainment of
- Motivation behind ERP
- Review of driving principles for
implementation project.
implementation (business- vs. systemled).
- Scope of user training.
expected system benefits.
project.
- Review of project justification
practices.
- Review of user learning.
- Evaluation of effective knowledge
transfer (among project team members
and other users).
PIR Quality
 Defined by the extent to which an organization




carries out a planned review that includes the set of
activities implied by the five PIR dimensions.
PIR dimensions are complementary to one another;
their cumulative effect should influence outcomes.
PIR Quality: an important condition for ERP
implementation effectiveness.
PIR Quality an important construct that should be
included in models examining ERP/IT effectiveness
(e.g., outcome paradoxes).
Future research: Operationalize and measure PIR
Quality concept.
40
Findings
 Our results show that early post-implementation
activities as defined by project planning, strategic
definition and process integration have a positive
financial performance differential effect on firms’
incremental ROI, ROS, the cost of goods sold over sales
ratio, and the employee efficiency ratio.
 Importance on PIR activities which contribute to
better system implementation planning and business
process effectiveness.
 Activities that relate to system deployment effectiveness
(system fit resolution, global reach, attaining benefits),
however, do not exhibit similar effects. In fact this PIR
factor significantly contributes to deterioration in
differential financial performance relating to ROS and
the employee efficiency ratio.
 Efforts to effectively deploy the system and realize
benefits necessitate additional investments which may
have a negative impact on a firm’s short-run
41
profitability.
PIR Activities and Managerial Flexibility
 PIR activities:
 only observable events post-implementation.
 Not inherent in ERP adoption choices – but they are value
adding, have effect on future success.
 Management should anticipate future changes; active
anticipation of needed changes builds in flexibility in future
system enhancement actions.
Motivation
 We conduct a longitudinal study of ERPS project decision-making
from a real options perspective.
 The real options logic applies as ERPS implementation and longterm use involve high risk of failure.
 ERP project can be viewed as a portfolio of real options.
 All real options are context-specific (no common-value
instruments exist as in financing options) –have different value to
different companies.
 Initial adoption of ERPS as a strategic/growth option
 ERPS provide new opportunities for future strategic initiatives
 Post-implementation Decision Choices in ERPS:
 In particular, enhancements (additions and upgrades), can
increase (reduce) the potential for gains (losses) on the base
project
 We examine system enhancements in post-implementation
period as operational options that can modify the businessvalue of the system
Contribution
 Models ERPS adoption and enhancement as two
separate and distinct, yet related, decisions on the
exercise of real options in a continuous
implementation process.


Various option types (defer, pilot, prototype, stage, abandon,
contract, and outsource) presented in different IT projects.
Prior research offers little insights into the specific real options
presented in large IT projects such as ERPS and their
management.
 Uniqueness of ERPS—Expensive, irreversible, modular, and
long-term
 We document systematic evidence that supports the
adoption of the real options lens in real world ERPS
project management, not in purely intuitive manner.

We find that the benefits obtained from the initial ERPS
adoption and from well-planned high-quality PIR activities
explain a significant portion of the variation in postimplementation enhancement choices.
Selected Publications
“The Impact of Enterprise Resource Planning (ERP) Systems on the Audit Report
Lag.” - Revised and Resubmit under JETA
RP46. J. Chao, A. I. Nicolaou, and S. Bhattacharya. 2013. “A Longitudinal Study of
Enterprise Resource Planning (ERP) Systems Adoption and Post-Implementation
Enhancement Decisions.” Journal of Information Systems, Spring 2013.
RP31. Nicolaou, A.I. 2008. “Research Issues on the Use of ERPS in InterOrganizational Relationships.” International Journal of Accounting Information
Systems, Vol. 9, No. 4, December 2008, pp. 216-226.
RP29. Nicolaou, A.I. and S. Bhattacharya. 2008. “Sustainability in ERP
Performance Impacts: The Role of Post-Implementation Review Quality.”
International Journal of Accounting Information Systems, March 2008, 43-60.
RP25. Nicolaou, A.I. and S. Bhattacharya. 2006. “Organizational Performance
Effects of ERP Systems Usage: The Impact of Post-Implementation Changes.”
International Journal of Accounting Information Systems, Volume 7, Number 1,
Spring 2006, pp. 18-35.
RP23. Nicolaou, A.I. 2004. “Firm Performance Effects in Relation to the
Implementation and Use of Enterprise Resource Planning Systems.” Journal of
Information Systems, Volume 18, No. 2, Fall 2004, pp. 79-105.
RP21. Nicolaou, A.I. 2004. “Quality of Post-Implementation Review for Enterprise
Resource Planning Systems.” International Journal of Accounting Information
Systems, Volume 5, No. 1, May 2004, pp. 25-49.
45
A RESEARCH PROGRAM ON INTERORGANIZATIONAL DATA EXCHANGES:
ISSUES OF ASSURANCE, DATA QUALITY,
EXCHANGE TRUST, RISK, AND
PERFORMANCE
Research Project Development
 Begun in 2002 examining effects of “data
assurance” in e-commerce settings – implications
for system design, real-time controls as a form of
assurance (substitute to 3rd party assurances),
continuous monitoring.
 Varied “control transparency” and “outcome
feedback” manipulations in various versions of a
simulated web exchange.
Spot transactions (I-O system design)
 Ehub exchanges (3rd party continuous vs static assurances)
 http://www.business.bgsu.edu/faculty_staff/Nicolaou/XMLproject
/indexA.cfm

Issues in IORs
 Relational/Information Sharing
 Opportunism vs coordination-cooperation
 Information sharing and trust
 Uncertainty/sources of
 Risk in exchange itself (e.g., outcome) or in structures
surrounding use
 Time/Embeddedness
 Different issues at relationship inception and as
relationship progresses.
 Data Exchanges: role of IOS system design and
data quality (PIQ) on IOS Adoption
I-O exchanges
 Spot B2B exchanges –
 Most notably, 2006 ISR study found that system design
interventions affect users’ perceptions of information quality.
Contributing to IOS literature, PIQ was found to affect use
continuance intentions, but mediated by assessments of
partner trust and perceptions of risk (outcome risk) in the
exchange.
 Other studies: decomposed trust/risk constructs, and
transaction performance relationships
E-hubs and professional assurance services
(IJAIS, 2006)
General vs Specific Assurance over reliability of exchange
system (professional assurance report)
Users
more likely to recommend use of the exchange when
general assurance is present than when specific assurance over
the reliability of transaction information is present.
Coordination vs motivation/appropriation costs in economic
exchanges – implying importance of trust ….
Continuous vs Static Assurance Report
More likely to recommend using the exchange when the
assurance report is continuous…
However,
….
E-hubs…cont’d
Other factors, especially trust in the trading partner,
have stronger influence on usage intentions than the
presence of either continuous or systems assurance
(indirectly corroborates findings of other studies that
control transparency and PIQ effects are mediated by
trust/risk perceptions).
Redesign existing assurance services to provide
continuous assurance, de-emphasizing formalized
reports, and consider contemporaneous effects of such
factors as web site design over assurance services.
Underlying Theories
 Economics
 B2b relationship success contingent on ability of IT to
reduce transaction costs (coordination / motivation costs)
 Improved PIQ enables coordination mechanisms that induce
market rather than hierarchical structures (implications for
alliances & use of IIS in IORs).
 Social networks – structural relationships

IOS adoption related to embeddedness: partner trust, info
sharing, joint problem solving.
 Organization theory

Contingency perspectives: IP needs (driven by task, partner,
environment uncertainty) & IP capabilities match.
Initial Adoption vs Longitudinal Use
 All of the above used one-time use of simulated web exchange
and survey of constructs (DVs).
 Time/embeddedness of relationships could vary importance of
model relationships
 Theorizes and tests the sustainable effects of perceived
information quality (PIQ) on both Intent to Use and Supplier
Performance DVs.
 Examines trust and distrust in the exchange environment
across time.


Distrust: negative side of trust equation.
Distinct effects from trust and risk, especially across time.
 Examines effects of control transparency and
confirming/disconfirming outcome feedback over time.
Research Model Overview
(identical model at T1 and T2)
Risk Propensity
Perceived Risk
System Design
Interventions:
- Control
Transparency
- Confirming
(positive)
Outcome
Feedback
Supplier Performance
Perceived
Information
Quality
Distrusting Beliefs
- Disconfirming
(negative)
outcome
feedback
Intention
to Use
Disposition to Distrust
Trusting Beliefs
Disposition to Trust
Structural Assurance
Theoretical Underpinnings
 Economic Exchange (e.g., Williamson, 1975)
 Assumes risk, moral hazard, opportunism
 Suspicion of the other over trust of the other
 Strong need for controls, structural assurance
 Social Exchange (e.g., Blau, 1964)
 Assumes goodwill, reciprocal obligations
 Ties and trust build slowly by interaction
 Develop norms of cooperation, sharing
 Both theories have limitations
 Safeguards and deterrents of opportunism can operate alongside
trust; inter-personal and I-O relationships are not always
harmonious, as SET expects.
 Social Cognition (Fiske and Taylor 1991)
 How system design features are evaluated over time
 Belief updating over time
 Negative information treated differently than positive
information (attribution via lens of goal-oriented objectives)
Risk Propensity
System Design
Interventions:
- Control
Transparency
- Confirming
(positive)
Outcome
Feedback
Perceived Risk
Supplier Performance
Perceived
Information
Quality
Distrusting Beliefs
- Disconfirming
(negative)
outcome
feedback
INTENT
TO
USE
Disposition to Distrust
Disposition to Trust
Significant at both time periods:
Significant at T1 but not at T2:
Significant at T2 but not at T1:
Non-Significant link at either time period:
TRUSTING
BELIEF
Structural Assurance
Selected Publications
“An Examination of Trust, Perceived Risk, and Distrust and their Effects on Data Exchange
Performance: A Two Period Study.” With D. H. McKnight, Michigan State University.
RP41. Nicolaou, C.A., A.I. Nicolaou and G.D. Nicolaou. 2012. “Auditing in the Cloud:
Challenges and Opportunities.” CPA Journal, Vol. LXXXII (82), January 2012, pp. 66-70.
RP39. Nicolaou, Andreas I. and D. Harrison McKnight. 2011. “System Design Features and
Repeated Use of Electronic Data Exchanges.” Journal of Management Information
Systems, Vol. 28, No. 2, Fall 2011, pp. 271-307.
RP27. Nicolaou, A.I. and D. H. McKnight. 2006. “Perceived Information Quality in Data
Exchanges: Effects on Risk, Trust and Intention to Use.” Information Systems Research,
Vol. 17, No. 4, December 2006, pp 332-351.
RP26. Kovar, S., Nicolaou, A.I., and Mauldin, E. 2006. “The Influence of Content and Timing
of Reliability Assurance in B2B e-Commerce.” International Journal of Accounting
Information Systems, Vol. 7, No. 2, June 2006, pp. 115-129.
RP18. Nicolaou, A.I. 2003. “Manufacturing Strategy Implementation and Cost
Management Systems Effectiveness.” European Accounting Review Vol. 12, No. 1, May
2003, pp. 175-199.
RP15. Nicolaou, A.I. 2002. “Adoption of Just-In-Time and Electronic Data Interchange
Systems and Perceptions of Cost Management Systems Effectiveness.” International
Journal of Accounting Information Systems, Volume 3, No. 1, January 2002, pp. 35-62.
RP12. Nicolaou, A.I. 2000. “A Contingency Model of Perceived Effectiveness in Accounting
Information Systems: Organizational Coordination and Control Effects.” International
Journal of Accounting Information Systems, Volume 1 (2), September 2000, pp. 91-105.