ORGANIZATIONAL CONTEXT,USER INVOLVEMENT,AND THE USEFULNESS OF INFORMATION SYSTEMS*

This study investigates organizational factors related to user involvement in information system development and perceived system usefulness. Using a sample of 118 usermanagers in 34 companies, the results show that user involvement in design and implementation is related positively to users' perceptions of system usefulness. However, organizational factors were not found to be related significantly to user involvement, as had been originally hypothesized. Rather, organizational factors either had a direct relationship with perceived usefulness or moderated the relationship between involvement and usefulness. Two factors reflecting an MIS department's maturity (size and age) were found to reduce users' perceptions of system usefulness. Also, users at higher levels and those making more structured decisions found their systems more useful, although the user's level was found to moderate perceptions of system usefulness during the design stage. Three other organizational factors (level of MIS manager, MIS department scope, and decentralization of authority) also were found to have moderating effects.     

VALIDATION OF EXPERT SYSTEMS- WITH APPLICATIONS TO AUDITING AND ACCOUNTING EXPERT SYSTEMS*

This paper proposes a set of definitions for the concepts “validation” and “assessment” applied to expert systems (ESs). It develops a framework for this validation and demonstrates the framework on existing accounting and auditing ESs to elicit some of the research issues involved in ES validation. Validation is critical to the design and implementation of decision-making ESs. In a setting where objectivity is sought and variance is avoided, validation ascertains what a system knows, knows incorrectly, or does not know. Validation ascertains the system's level of expertise and investigates the theoretical basis on which the system is based. It evaluates the reliability of decisions made by the system. The validation framework developed in this paper is research methods. It is designed to reflect the unique aspects of ESs (in contrast to other types of computer programs) and can be used by ES developers as a basis from which to perform validation and by researchers as a framework to elicit research issues in validation.     

COGNITIVE STYLE AND THE USEFULNESS OF INFORMATION*

The desirability of a merger/acquisition alternative depends in part on the perceptions of the decision maker. What sources of information are “useful” to the decision maker & Does the set of useful information remain constant for all decision makers; if not, do individuals using similar information sets have similar information processing characteristics? Do these sets vary as feedback is obtained during the decision process? To answer these questions, graduate students participated in a modified Delphi experiment, and the resulting data were analyzed by the two-way aligned-ranks nonparametric test. These test results affirm that in a merger/acquisition scenario, decision makers with different cognitive styles prefer different sets of information and these sets vary dynamically as feedback is incorporated in the decision-making process. Furthermore, information that contains worker and community welfare considerations is identified as “useful” five times more frequently by decision makers with a “feeling” cognitive style than those with a “thinking” style.     

A NOTE ON THE RELATIONSHIPS AMONG FINENESS,GARBLING, AND SUFFICIENCY FOR THE COMPARISON OF INFORMATION SYSTEMS*

Choice among competing information systems is an important problem for both the providers and users of information. When the attributes of the decision makers and decision problems for which information is produced are unknown or heterogeneous, it is difficult to choose among alternative information sources. Three criteria for such comparisons of information systems are available in the theory of information economics. These criteria may be distinguished by the differing restrictions that they impose on the generality of the studies in which they are used. This note explicates the relationships among these criteria and discusses the various limitations that they impose on generality.     

OPTIMAL DESIGN OF MULTI-PRODUCT MULTI-ECHELON INVENTORY SYSTEMS*

Large scale inventory distribution systems typically comprise a hierarchy of retail stores and warehouses. This paper presents a model for finding the optimal design of such systems. Given the maximum number of facilities under consideration and their locations, the problem is to determine which facilities to include in the system and which products to stock at each in order to minimize the cost of the system. Demand for the products may be deterministic or stochastic. To use the model it is necessary to know the optimal inventory policies for the multi-echelon systems under consideration; however, an important feature of this work is that any multi-echelon model may be used in tandem with this design model. Included is an example to illustrate the model and the two points which are the basis for its formulation: first, there is generally no single design which is best for all products; second, the design which is optimal for a given product is not necessarily the best design to use for that product when trying to minimize the cost of the entire system.     

REDUCING ERROR IN QUESTION AND SCALE DESIGN: A CONCEPTUAL FRAMEWORK*

The authors describe a systematic scheme for viewing the relationship between design variables and measurement error in construction of closed-end questions. Applications to teaching and research are discussed.     

FILE MANAGEMENT IN MANAGEMENT INFORMATION SYSTEMS*

The file management requirements of a particular management information system, that used for intelligence operations, are examined and a data storage and retrieval system developed that can be either manual or computer based. Scoring models are used to quantify the value of information. Values are adjusted dynamically so that decisions can be made on which items to add and which existing items to delete. Results of experiments with a police intelligence system are presented.     

MANAGEMENT INFORMATION SYSTEMS CURRICULA: STATE-OF-THE-ART*

Business and business/management schools were surveyed to determine the characteristics of management information systems (MIS) curricula. All academic degree levels–Bachelors, Masters, and Doctorate–were investigated. An encouraging 82% response from 260 academic institutions queried lends credibility to findings reported. These survey results should provide insights for the development of new and/or revised MIS curricula. They also indicate opportunities for expanding enrollments. The MIS field, still in its infancy, has not yet stabilized. This is causing difficulties in planning curricula for this newly-evolving discipline. The MIS area within both the academic and business communities is undergoing constant and rapid change due to environmental and technological advancements. In order to insure curriculum relevance and properly trained personnel in this field, these areas must respond to these changes. Suggestions as to where and how this discipline should proceed must be based upon the currently existing situation.     

ON THE DESIGN OF HIERARCHICAL PRODUCTION PLANNING SYSTEMS

To provide effective managerial support for decisions related to production planning and scheduling processes, it is useful to partition the set of decisions into a hierarchical framework. In the resulting system, higher level decisions impose constraints on lower level actions, and lower level decisions provide the necessary feed-back to reevaluate higher level actions. The purpose of this paper is to suggest optimum procedures to deal with the resulting subproblems and to analyze the interaction mechanisms among the different hierarchical levels. Computational results are given.     

AN EMPIRICAL INVESTIGATION OF THE DIMENSIONALITY OF THE CONCEPT OF INFORMATION *

An empirical study is described that derives the dimensionality of the concept of information. The resulting information structure was found to be in agreement with the structures suggested in the literature. Additionally, subject evaluations of three distinct report formats were determined using the derived dimensions of information. A graphical format was found to be preferred over both a tabular format and a bar chart format.     

PREFERENCE MAPPING OF PERCEIVED INFORMATION STRUCTURE: IMPLICATIONS FOR DECISION SUPPORT SYSTEMS DESIGN

In a recent issue of this journal, Watkins [13] presented an approach for discovery of decision-maker perceptions of the complexity (dimensionality) of information items that might be supplied by a decision support system. Through use of multidimensional scaling and cluster analysis, relatively homogeneous groups of decision makers, sharing common perceptions of various information items, were formed. This prior research was referred to as a first step in suggesting that information reports could be tailored to groups of decision makers classified on the basis of common perceptions of information. The current research extends the prior study by evaluating decision maker preferences for information in a variety of decision-making scenarios in relation to the previously identified perceptions of the information. Based on the results of the study, conclusions are made which suggest that the tailoring of information to groups of decision makers should be based on both perceptions and preferences for information. Even so, it is demonstrated that the decision tasks have an impact on the preferences for information which may affect the attempt to tailor information to groups of decision makers.     

TWO DESIGN PRINCIPLES FOR KNOWLEDGE-BASED SYSTEMS*

This paper discusses two principles that have become increasingly important in the design of knowledge-based systems: domain-specific knowledge used to support opportunistic reasoning and hierarchical organization structure used to control and coordinate problem-solving activity. We propose a design framework that embodies these two principles and describe how this framework has been used to develop a knowledge-based job-shop scheduling system. This system, called OPIS 0, has undergone limited testing in an experimental environment modeled after an actual job shop. Its performance has been very good compared to ISIS and to the more traditional approach of constructing a schedule by dispatching jobs using the COVERT priority rule. The resulting design also shows potential for use in a decision support role.     

THE INFLUENCE OF OPEN AND CLOSED BELIEF SYSTEMS ON COOPERATION IN THE PRISONER'S DILEMMA*

The Rokeach Dogmatism Scale was employed to identify subjects possessing either open or closed belief systems. Forty-eight subjects were randomly selected and assigned to eight open-open, eight open-closed, and eight closed-closed pairs. The dyads then played a modified version of the Prisoner's Dilemma where they were also permitted to communicate using a predetermined list of messages. It was found that the eight open-open pairs cooperated significantly more than the other pairs in the experiment. However, results also suggest that individuals possessing open belief systems may not be able to achieve significantly greater cooperation with individuals possessing a closed belief system than two individuals both possessing closed belief systems.     

THE STRUCTURE OF EXECUTIVE INFORMATION SYSTEMS: AN EXPLORATORY ANALYSIS

This paper reports on a study which attempted to identify the structure of executive information systems and evaluate their relationship to decision making. The study centered on answering the question: “Where and how do senior executives get their decision-making information?” The data, provided by five senior executives, were gathered by a variety of means which included personal interviews, questionnaires, and logs of the executives' incoming-information transactions for a two-week period. Our findings support beliefs that senior executives receive much information from the environment, that informal systems play a role equal to that of formal systems, and that computers do not provide much information directly to an executive. The study also found that internal information is important and that preferred sources and media vary with different decision roles. The authors suggest that the scope of MIS and DSS be broadened to match those information networks managers actually rely on in daily practice.     

AN ANALYSIS OF THE USEFULNESS OF DISAGGREGATED ACCOUNTING DATA FOR FORECASTS OF CORPORATE PERFORMANCE*

The purpose of this paper is to derive the conditions under which disaggregated accounting data contribute to more accurate forecasts of corporate performance. A comparison formula is derived and applied to actual data. The results obtained indicate that disaggregated data do not necessarily produce better forecasts of corporate performance than do aggregated data. The paper concludes with implications of the results to some reporting issues.     

ACCOUNTING SYSTEMS: THE RELIABILITY APPROACH TO INTERNAL CONTROL EVALUATION

Recent developments have increased the value to management of objective methodologies for the evaluation of accounting internal control systems (AICS). The Foreign Corrupt Practices Act requires management to assure the accuracy of these systems. The process of evaluation of AICS by both management and external auditors is judgmental in nature. The few attempts at modeling AICS have not been implemented by firms due to the lack of realism, difficulty of modeling behavioral systems, lack of cost effectiveness, and lack of understanding by practitioners. For these reasons, the role of the decision scientist has been limited. The research reported here attempts to demonstrate feasibility of a reliability model. A typical accounting system for raw material purchases is modeled via a simulation routine. The effects of internal control weaknesses on ending dollar balances is determined by performing sensitivity analysis. After summarizing these effects, the reliability model is formulated for the same control system, and the analysis is repeated and the results compared with those obtained in a simulation model.     

MODELS OF PARTS-ORIENTING SYSTEMS*

An analytical model to estimate, evaluate, and compare the behavior and performance of parts-orienting systems for automated manufacturing systems is developed. The model can be applied to parts-orienting systems for both traditional series-structured manufacturing systems and nontraditionally structured flexible manufacturing systems. Numerical examples are given for typical system configurations such as the pure series system, the pure parallel system, and the pure feedback system.     

INFORMATION CHANNEL DISPOSITION AND USE*

The use of information channels by individuals in organizations is substantially discretionary. Although much studied, variation in patterns of discretionary use has yet to be explained adequately in terms of an accepted integrative theory validated across varieties of channel types and organizational settings. In a step toward the development of such a theory, the present paper proposes a basic channel-disposition model that relates an individual's attitude or disposition toward a channel to his/her actual use of the channel in the context of information and channel supply-and-demand structures in the organization. An exploratory study of the dispositions of 186 users of ten management information system (MIS) reports in four organizational settings provides limited evidence in support of the model proposed.