Audit Resource Planning Success in B2B E-Commerce: Development and Testing of a Measurement Scale

Abstract

The e-commerce audit engagement scenario makes audit resource planning (ARP) an activity full of technological complexities. These complexities generally involve both e-commerce technologies and enterprise information integration, putting real pressure on the audit organization's scarce human and financial resources. However, the success (or effectiveness) of such complex audit resource planning activity is not well understood or easily measured. This paper attempts to develop and diagnostically test measurement scales using classical measurement development framework and contemporary structural equation modeling methods.

This study is motivated by prior studies in the conventional (non e-commerce) audit resource planning, and audit-planning domain published in the accounting and management information systems discipline. The prior studies suggest that audit resource planning in a B2B (business-to-business) e-commerce engagement is a multi dimensional construct consisting of four latent dimensions. The four latent dimensions of ARP success are reflected through several manifest variables obtained from various relevant studies.

The results confirm that audit resource planning success is operationalizable as a measurement scale with the four dimensions. The results of the study are tools for benchmarking future efforts by audit organizations. Accounting scholars can also use this study as a base for operationalizing audit resource planning success as a key dependent variable in future research.     

A framework to bridge digital planning tools' utilization gap in peri-urban spatial planning; lessons from Pakistan

As cities grow, the continued development pressure and land-use change of peri-urban areas pose a key challenge for urban planners to address. In the planning of peri-urban areas, the complexity of intertwining physical, environmental, transportation, social and institutional planning dimensions, rapidness of change, demand for precision, and subjectivity of the situations; application of digital planning tools (GIS, PSS and similar) offers a result-oriented and at times the only way out for realistic planning. Like many other countries, peri-urban growth in Pakistan is being managed by the preparation of Peri-Urban Structure Plans (PUSPs). Since, 2009, such plans have been prepared for 36 urban centres of various scale which offer a considerable size to explore the usage pattern of digital planning tools in real-world practice and learn the lessons. Despite wider development and adoption of geographic information systems (GIS) based planning support system (PSS) in spatial planning all over the world, the utilization of digital planning tools in Pakistan to support planning practise has been very limited. This research adopts a case study-based methodology to review the legal requirements of peri-urban plan-making and highlight tasks where digital planning tools can add value. It investigates why there is a paucity of up taking digital planning tools in the spatial plan preparation and documents key stumbling factors. To understand the user's perspective, a survey of (n = 108) urban planners has been undertaken using an online questionnaire. The survey assesses their understanding of the terms and their perception behind the current utilization level of digital planning tools for plan preparation. The analysis reveals a very low familiarity of urban planners with digital planning tools, particularly planning support systems, in Pakistan which is aligned with the findings from technologically advanced countries. The causes behind low utilization have been documented and grouped under three dimensions, adopted from previous research including ‘user acceptance’, ‘instrument quality’ and ‘diffusion’. Finally, the paper concludes by proposing a framework for bridging the utilization gap to improve spatial planning practice.     

地理信息技术在环境管理中的应用

由于人们对环境的重视以及环境危机的不断加剧,人们对环境的有效管理的要求越来越高,致使新的环境管理就断出现。地理信息技术具有很强大的空间数据处理能力,因此在处理环境数据中其效用非常明显,而信息系统（GIS）是一种强有力的信息管理和分析工具,数字信息的获得及处理等过程往往离不开地理信息系统或其他相关的数字处理技术。数字信息的获取分三个阶段：数据的搜集;数据的分析（该过程包括地理信息系统与其它技术的集成）;数据的转换和信息的处理。地理信息系统作为一种信息处理工具有效地满足了以上各个阶段的需要。     

Digital twin-based smart assembly process design and application framework for complex products and its case study

With rapid advances in new generation information technologies, digital twin (DT), and cyber-physical system, smart assembly has become a core focus for intelligent manufacturing in the fourth industrial evolution. Deep integration between information and physical worlds is a key phase to develop smart assembly process design that bridge the gap between product assembly design and manufacturing. This paper presents a digital twin reference model for smart assembly process design, and proposes an application framework for DT-based smart assembly with three layers. Product assembly station components are detailed in the physical space layer; two main modules, communication connection and data processing, are introduced in the interaction layer; and we discuss working mechanisms of assembly process planning, simulation, predication, and control management in the virtual space layer in detail. A case study shows the proposed approach application for an experimental simplified satellite assembly case using the DT-based assembly application system (DT-AAS) to verify the proposed application framework and method effectiveness.     

Integrated assessment and modelling: Overview and synthesis of salient dimensions

Integrated assessment and its inherent platform, integrated modelling, present an opportunity to synthesize diverse knowledge, data, methods and perspectives into an overarching framework to address complex environmental problems. However to be successful for assessment or decision making purposes, all salient dimensions of integrated modelling must be addressed with respect to its purpose and context. The key dimensions include: issues of concern; management options and governance arrangements; stakeholders; natural systems; human systems; spatial scales; temporal scales; disciplines; methods, models, tools and data; and sources and types of uncertainty. This paper aims to shed light on these ten dimensions, and how integration of the dimensions fits in the four main phases in the integrated assessment process: scoping, problem framing and formulation, assessing options, and communicating findings. We provide examples of participatory processes and modelling tools that can be used to achieve integration.     

城市规划数字化管理及集成应用模式探讨

信息技术是城市规划数字化管理的重要手段，文章以控制性详细规划为例，探讨了城市规划信息系统的建立及集成应用框架、数据组织、空间数据集成、系统功能设计等相关技术问题。     

本体技术在城市规划异构数据集成中的应用研究

多源异构的规划数据集成问题一直是国内外空间信息技术研究的热点和难点,在分析有关集成技术的基础上,从本体技术入手,分析了利用本体技术实现规划数据集成的优势及可行性,并确定了规划本体的特点,在此基础上提出了基于本体的数据集成体系结构及利用该体系实现规划数据集成的方法,为实现数字城市规划进行了有益的理论和实践探讨。     

ONTOCOM: A reliable cost estimation method for ontology development projects

We present ONTOCOM, a method to estimate the costs of ontology engineering, as well as project management tools that support the application of the method. ONTOCOM is part of a broader framework we have developed over the five years, whose aim is to assess the business value of semantic technologies through a suite of methods, estimation models and project management tools, by which the costs and benefits of the corresponding projects are defined, measured and analyzed. The framework supports the engineering of different types of knowledge structures, including ontologies, taxonomies and folksonomies, and of information management systems leveraging such knowledge structures. It also includes benefit analysis models whose results can be used in conjunction with cost-related information in order to identify potential cost savings and to assess the feasibility of specific engineering strategies, in particular ontology reuse. The application of the methods proposed in the framework is supported by project management tools which can be used to customize these methods to a given project environment, to evaluate and validate the underlying estimations using empirical data, and to take into account their results for planning and controlling purposes.     

Industrial application integration using the unification approach to agent-enabled semantic SOA

Within the enterprise, information infrastructure as the mean to bring together different software applications is the key component to enable cooperation and information and knowledge exchange in an open-distributed environment. The paper addresses the issues of industrial application integration in business processes using agent-enabled service-oriented architectures (SOA). In this paper, we show that agent-enabled SOA can play an important role for service integration. Our framework combines Web services (WS) and intelligent agent technologies orchestrated by a business process management system. This framework looks for unification of agent and WS service models, is grounded in a semantic SOA of an agent platform and is supported by the Component Agent Platform Over .NET Framework agent platform tools. We describe the architecture and illustrate the approach by an industrial application scenario from petroleum wells’ drilling.     

Integration of a GIS and a complex three-dimensional hydrodynamic,sediment and heavy metal transport numerical model

The paper presents an integration of a geographic information system (GIS) and a complex three-dimensional hydrodynamic sediment and heavy metal transport numerical model. The integration overcomes the two-dimensional constraint of conventional GIS by supplementing advance tools for three-dimensional, dynamic visualization. The application of a GIS-based interface module together with the three-dimensional, dynamic display tools enhances communication of relationships and trends of hydrodynamic and pollutant transport simulation in both spatial and temporal context, and thus promotes better coastal water quality planning and management. Model functionality includes input data viewing and editing, mesh grid configuration, and result interpretation. The functionality of the GIS-model integrated system is illustrated through a case study on the Pearl River Estuary (PRE).     

EAFoC: Enterprise Architecture Framework Based on Commonality

The recent rapid development in information systems （ISs） has resulted in a critical need for integration and interoperability between heterogeneous ISs in various domains, using specific commonalities. However, stovepipe systems have been caused due to inconsistencies in planning IS architecture among stakeholders. So far, there has been no research on an enterprise architecture framework （EAF） that can satisfy with the coefficient factors of system architecture （SA） and enterprise architecture （EA）. This paper proposes a new EAF that can resolve the problems inherent in existing legacy EAFs and their features. EAFoC （Enterprise Architecture Framework based on Commonality） is based on commonality that can be satisfied as the coefficient factors in both SA and EA within a common information technology （IT） domain. Thus, it should be possible to integrate an established heterogeneous framework for each stakeholder＇s view. Consequently, the most important contribution of this paper is to establish the appropriate EAFoC for the development of consistent IS architecture, smooth communication among stakeholders, systematic integration management of diversified and complicated new IT technologies, interoperability among heterogeneous ISs, and reusability based on commonality with other platforms.     

A framework for integrated CASE

An organizational framework for integrated CASE development and research that is based on the reference model for integrated software-engineering environments being developed by the NIST and the European Computer Manufacturers Association is proposed. Services defined in the reference model permit three forms of integration: data integration, control integration, and presentation integration. The reference model, which describes a wide range of CASE environments, and frameworks, can guide standards development and serve as a basis for educating software engineers. The organizational framework divides systems development and management into three activity levels: IS infrastructure planning and design is undertaken at the enterprise level, systems project management and decisions are made at the project level, and software-development processes are carried out at the individual and team level. The ways in which the organizational framework, which complements the technical framework, can guide the development and deployment of integrated CASE environments, direct future research, and help CASE users select and configure tools in an integrated CASE environment are discussed     

面向CIPS的企业集成化建模技术研究

CIPS是流程性企业实现企业信息化,实现企业各系统的信息集成和过程集成,从而 提高企业市场竞争力的综合自动化系统工程．CIPS的本质是系统集成和技术融合．为了在流 程性企业实现这一目标,急需要一套先进的方法论和支持工具来支持和指导CIPS的规划和实 施．其中,集成化建模技术为缩小CIPS理论研究与CIPS工程实施之间的差距提供了机会,基 于集成化建模理论的建模方法、建模工具和分析工具也能够有效地帮助企业建模理论转化为 可操作的企业模型．本文在分析了CIPS的应用特点及系统构成的基础上对面向CIPS的企业集 成化建模技术发展趋势及其关键技术做了概要性的描述,并对其中的两项较关键的技术进行 了探讨,提出了面向CIPS的企业集成化建模体系结构及面向CIPS的企业集成化建模与仿真过 程框架．面向CIPS的企业集成化建模技术研究为CIPS的理论研究与系统应用提供有利的支持 ．     

A framework for developing Web information systems plans: illustration with Samsung Heavy Industries Co., Ltd.

Internet technology holds many promises for enterprise information integration. Web information systems are applications that facilitate intra- and inter-firm processes and integration of myriad enterprise information systems. However, these applications require sound planning to really tap into the unique promises of the Internet and the Web technologies and add value to the enterprise. Heavy machinery industry, typified by Samsung Heavy Industries presents a good case in point. Static conventional home pages do not facilitate a manufacturer’s needs of information management in its core production and business functions. Instead, dynamic Web client capabilities must be connected with real-time enterprise databases in a cohesive plan to enhance integration of business processes. Planning of Web information systems needs a proactive review of the capabilities of the Internet technology to serve the particular needs of a firm and its customers. In this paper we describe the application of a generic Web information systems (WIS) planning framework to the construction equipment division of Samsung Heavy Industries of Korea to enhance its core business. The framework is rooted in economic principles that are shown to be the drivers of modern WIS. Further, the framework is applied to the task of developing a strategic plan of WIS for the marketing and service activities of the construction equipment division of the firm. The planning process is shown to cover most of the systems development life cycle from high level information goal setting to design of Internet-based new order managing and service part requisition sub-systems.     

面向多目标应用的土壤空间决策支持平台*

由于环境和人为因素的综合影响,土壤功能在人类时间尺度上可以产生较快的转变,此开发能够准确反映和预测土壤信息时空变化的决策支持平台,对于土地管理者和政策制定者而言是必需的。在解决多源异构数据集成、模型管理和配置、土壤分类参比查询、科学计算可视化、土壤知识自学习等关键问题的基础上,通过集成地理信息系统和framework技术,构建了开放的土壤空间决策支持平台,形成了多目标土壤决策应用的解决方案和敏捷开发模式。     

A spatiotemporal information management framework for product design and assembly process planning reconciliation

This paper introduces an innovative framework for product design and assembly process planning reconciliation. Nowadays, both product lifecycle phases are quasi concurrently performed in industry and this configuration has led to competitive gains in efficiency and flexibility by improving designers’ awareness and product quality. Despite these efforts, some limitations/barriers are still encountered regarding the lack of dynamical representation, information consistency and information flow continuity. It is due to the inherent nature of the information created and managed in both phases and the lack of interoperability between the related information systems. Product design and assembly process planning phases actually generate heterogeneous information, since the first one describes all information related to “what to be delivered” and the latter rationalises all information with regards to “how to be assembled”. In other words, the integration of assembly planning issue in product design requires reconciliation means with appropriate relationships of the architectural product definition in space with its assembly sequence in terms of time. Therefore, the main objective is to provide a spatiotemporal information management framework based on a strong semantic and logical foundation in product lifecycle management (PLM) systems, increasing therefore actors’ awareness, flexibility and efficiency with a better abstraction of the physical reality and appropriate information management procedures. A case study is presented to illustrate the relevance of the proposed framework and its hub-based implementation within PLM systems.     

Development of a framework system for tool integration in a product information archive

The described framework system has the goal of providing an integration platform for engineering tools to interact. Engineering tools exchange information via the data repository of the framework system. In the European research project ESPRIT EP6896 Concurrent/Simultaneous Engineering System (CONSENS), a Product Information Archive (PIA) is being developed based on the object-oriented database system of the framework, the Object Management System. The Product model is based on a STEP compliant schema. This has been achieved by developing an Application Resource Model (ARM) for the required product information according to a user requirements analysis. The ARM then was mapped to the Integrated Resource Models of STEP which resulted in an object-oriented STEP compliant model. The main objective of PIA is the integration of the product information flows between parallel teams using the framework for product development. This is provided by an interface consisting of a library of functions that enable tools within and external to the framework to access PIA and exchange up-to-date product information. Additionally an X Motif based interface provides human users with direct access possibilities. The framework has been tested by the integration of various tools which support product development.     

A unified framework for managing Web-based services

The emergence of Web technologies enables a variety of Web-based service applications, which can be examined from business process integration, supply chain management, and knowledge management perspectives. To categorize existing Web-based services while foreseeing potential new types, a unified view is needed to represent the structures and processes of Web-based services. This paper proposes a general framework to identify essential structures and operations of Web-based services, and then models these components. We articulate the framework with Web technologies, such as Web service and semantic Web, multi-agent and peer-to-peer, and Web information retrieval and mining. Two comprehensive examples in insurance and knowledge services are used to elaborate the use of Web-based service framework in fulfilling business processes. This study synthesizes essential structures and processes of Web-based services to build a framework for researchers and practitioners to develop Web-based services and techniques.     

知识管理的支撑技术及实现框架模型

知识已成为企业重要的生产投入要素,知识管理能将企业战略、信息系统和企业核心能力知识有机结合起来,而成为新的研究热点。该文分析了信息管理与知识管理的关系,指出知识管理是信息管理的新阶段,阐述了不同知识管理环节的支撑技术和工具,提出了一种知识管理系统的分层框架模型,在保证与传统信息系统兼容的前提下简化了系统的实施过程,实现从信息管理向知识管理在技术上的平稳过渡。     

基于PM/ERP集成模式的跨企业协同计划问题研究

针对复杂产品制造跨企业计划管理复杂的特点,分析了现有复杂产品跨企业制造管理模式存在的问题.在此基础上提出了基于项目管理与ERP结合的跨企业协同计划集成管理模式,该模式的集成主要体现在计划编制、能力平衡以及资源管理3个方面.在此集成管理模式的基础上研究了相关集成方法和技术,建立了多企业协作资源管理模型,提出了生产计划和能力平衡体系.最后,给出了典型的跨企业生产计划求解问题的示例,并验证了该方法的有效性.