The Influence of Digital Trust on the Sustainable Development of Small and Medium-sized Enterprises (SMEs) : A Cross-National Practice and Comparative Study

The core objective of this study is to explore the influence of digital trust on the sustainable development of small and medium-sized enterprises (SMEs). The research objectives can be divided into three parts: (1) exploring the innovative paradigm and potential risks associated with digital trust; (2) exploring the theories, frameworks, and key factors of digital trust; and (3) constructing a model suitable for the sustainable development of digital trust in SMEs. To achieve these objectives, the study will utilize a multi-method research approach, including Content Analysis, the Delphi survey, and Case Study. The results will contribute to academia and practice by furthering the understanding of the potential risks and sustainable value of digital trust, advancing knowledge accumulation in information systems, providing assessment indicators and frameworks for SMEs, and contributing to the sustainable development of the digital environment

A Study of the Digital Divide Evaluation Model for Government Agencies - A Taiwanese Local Government\u27s Perspective

This paper examines the Taiwanese government’s ways of constructing a measurement model and an empirical study of digital divide among government agencies. On the basis of Gowin\u27s Vee structure, this paper first refers to the Grounded Theory in the establishment of the draft list for the measurement of the digital divide in local governments. Furthermore, it constructs five dimensions and 42 measurement factors with an expert questionnaire and the Analytic Hierarchy Process (AHP) for the digital divide evaluation model of government agencies. Finally, this paper measures the actual levels of digital divide in local governments, with the digital divide evaluation model in examining the degrees of digitalization, pros, and cons in association with digital divide. It is hoped that the results would serve as a reference for government agencies of all levels in formulating their digitalization strategies

The Development of a Computer Auditing System Sufficient for Sarbanes-Oxley Section 404 - A Study on the Purchasing and Expenditure Cycle of the ERP System

After Section 404 of the Sarbanes-Oxley Act was released, developing an effective computer auditing system became critical for management and auditors. In this study, the researchers used Gowin\u27s Vee, raised as a research strategy by Novak and Gorwin (1984). On the theoretical side, the researchers arranged documents and employed an expert questionnaire to identify 8 operational procedure elements and 34 critical factors for the purchasing and expenditure cycle. The application side was built upon the model. The researchers then developed the computer auditing system based on the developments of this study. To test the suitability of the system, the researchers conducted a case study whose results showed that this system can provide the company owners and their accountants with a simple, continuous, timely, and analytical method which may help them detect promptly any irregular internal control issues, thus identifying measures to improve the condition

Major Issues with SAP Financials in Queensland Government

This short paper reports a research project that seeks to give improved understanding of client-centered ERP lifecycle support issues in order that research, management and educational resources can be allocated and implemented effectively. The paper presents (1) the study background; (2) the research context and object; (3) the research questions and aims; (4) previous literature on major IS issues employing the Delphi method; (5) the research strategy and design; (6) progress to date; (7) expected benefits and outcomes; and (8) limitations and future research suggestions

RISK FACTORS OF ENTERPRISE INTERNAL CONTROL: GOVERNANCE REFERS TO INTERNET OF THINGS (IOT) ENVIRONMENT

This study aims to investigate enterprise risk factors for governing the risk of Internet of Things (IoT) environment. Under the guidance of Gowin’s Vee knowledge map strategy, this study reviewed the related literature and used Delphi expert questionnaire to construct and revise the defined risk factors. Two rounds of expert survey were conducted. A total of 24 experts from the fields of information technology, audit management, and risk management were selected to conduct the questionnaire survey. Eighty-three question items were obtained and categorized into various types of risk factors including environment, process, decision-making, operation, authority, data processing and information, moral, and finance. These factors were categorized according to the consistent opinion of experts. Program SPSS 12.0 was adopted to analyze feedback information from expert questionnaire by conducting statistical analyses and validity testing. All risk factors were integrated and designed carefully, supplemented by verification through statistical value of mean, inter-quartile range, and content validity ratio (CVR). The results of this research can be used as reference in the study of risk factors under IoT governance, and to enhance the development of knowledge on qualitative research. Further, in the new generation of IoT governance practice, the related factors of enterprise risk management can be regarded as key measurement items in internal control and auditing

FinTech Governance Challenges and Solutions: A Critical Review and Research Agenda

Background: The rise of financial technology (FinTech) has opened avenues for non-financial companies to innovate and provide personalized financial services. Despite the benefits of FinTech innovations, ensuring quality governance remains a significant challenge for the entire FinTech ecosystem. Existing literature primarily addresses general challenges at the enterprise level, with limited focus on the multi-faceted governance of FinTech. This study aims to present a taxonomical classification by synthesizing relevant issues and proposing theoretically feasible solutions for the governance of the entire FinTech ecosystem. Method: This study conducts a comprehensive literature review of 38 published articles on FinTech challenges and governance over the past two decades. Employing a theoretical review approach, the collected articles are initially analyzed and synthesized into 105 concepts with the assistance of ChatGPT-3.5 and then manually categorized into challenges and their corresponding solutions. Results: A total of 29 issues from the pool of literature are classified into 7 categories along with 53 corresponding solutions. This study confirms that FinTech governance should be undertaken collaboratively by all actors across the ecosystem. Conclusion: Through reviewing and analyzing the existing literature, this study provides an overview of the present knowledge base of FinTech governance and formulates a taxonomy for the challenges and solutions of FinTech governance. The identified issues and potential solutions may serve as a valuable reference for stakeholders in the FinTech ecosystem, offering practical insights for improving governance practices. In theory, this study contributes to the literature by expanding the understanding of FinTech governance beyond individual enterprises to encompass the entire ecosystem, thus highlighting the interconnected nature of governance challenges and solutions