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Volume 15, 2015


Improving the Efficiency of Port Community Systems through Integrated Information Flows of Logistic Processes
Marco Bisogno, Giancarlo Nota, Antonello Saccomanno and Aurelio Tommasetti
Published January 2015
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The aim of the paper is to investigate maritime logistic processes, focusing on efficiency and coordination. The topic is timely because, in the European context, the EU Directive no. 2010/65/EU imposes the adoption of digital procedures concerning documents and information, in order to facilitate the relationships between all the actors of a port community system (PCS). From a theoretical viewpoint, we adopt the evolutionary economic approach, since it helps to understand the change processes due to its focus on organizational routines and their institutionalization. From a methodological viewpoint, we adopt a case-study approach, investigating the port of Salerno (south of Italy), which is involved in the “Smart Tunnel Project”, whose aim is to create a platform for intelligent logistic services. As a result, we provide a model that aims to replace the old inter-organizational routines with new more efficient ones, also improving the knowledge of the logistic processes through a facilitation of the exchange of documents and information between all the involved actors.

Developing a New Service for the Digital Traveler Satisfaction: The Smart Tourist App
Federica Palumbo
Published March 2015
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The spread of digital technologies offers great potential for both the creative industries in general and for the tourism industry. The overall goal of this research is to evaluate the impact of mobile technology in augmenting and streamlining the tourist experience. To this end, we integrate two existing methodologies, the Kano Model (KM) and the Analytic Hierarchy Process (AHP), which allow categorization and ordering of service attributes according to how they are perceived by customers, and we estimate their impact on customer satisfaction. Our analysis is based on qualitative data collected through questionnaires administered to a panel of Italian tourists visiting the cities of Palermo and Rome, over a period of 3 months (March–May 2014). As results in evaluating the impact of mobile technology we propose the Smart Tourist App (STAPP) which is a mobile travel assistant that integrates the functionalities of a traditional city card with the specificities of mobile devices.

Computer Aided Text Analysis of Corporate Disclosures. Demonstration and Evaluation of Two Approaches
Benjamin Matthies and André Coners
Published May 2015
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Computer aided text analyses are becoming increasingly important in order to overcome the information overload. In accounting research, however, the corresponding possibilities and limitations of such computer based analyses are hardly discussed. This paper addresses this knowledge gap and pursues the goal of demonstrating the use of computer aided text analysis approaches and providing concrete recommendations for their application. Within the framework of a case study, two text analysis strategies, dictionary and statistical approach, are practically applied, documented and subsequently discussed. In conclusion, computer based processes have proven to be an efficient means for coping with large text collections. Furthermore, the combined use of both text analysis approaches has proven advantageous since they complement each other. The combination of quantitative results related to thematic categories (dictionary approach) as well as the exploration of new content patterns (statistical approach) provides a more comprehensive picture with regard to the presentation of corporate disclosure.

Exploring Qualitative Data: The Use of Big Data Technology as Support in Strategic Decision-making
Manuela Bertei, Luciano Marchi and Diego Buoncristiani
Published July 2015
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This paper is a preliminary study that investigates whether the Big Data technology contributes to making the strategic decision-making more objective. Decisions depend on the decision-makers´ knowledge and intuition, the characteristics of decision task as well as the quality of the data analysed. Focusing on the decision objective component, it appears that the contemporary business context is characterised by: (i) a vast amount of data, but not all of this is meaningful; and (ii) an unexplored kind of data, namely qualitative data. The aim of the paper is twofold. Firstly, to elaborate a theoretical framework integrating Big Data technology into strategic decision-making. And secondly, assessing the feasibility of the elaborated model on a strategic variable in the hi-tech field.

Standardizing the Presentation of Financial Data: Does XBRL’s Taxonomy Affect the Investment Performance of Nonprofessional Investors?
Cassy Henderson, Esperanza Huerta and TerryAnn Glandon
Published September 2015
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Extensible Business Reporting Language (XBRL) is mandated in the United States to make financial information easier to analyze and more useful for investors. When the technology is implemented as intended, it can standardize the information presented in the financial statements. The format is especially beneficial for nonprofessional investors, which represent approximately 41 million investors investing the United States stock exchange. In this study, we conduct an experiment comparing standard and non-standard financial statements, displayed either online or as traditional paper statements. Results suggest that XBRL’s ability to standardize financial information facilitates investment performance for nonprofessionals, offering evidence on the value of standardizing the presentation of financial statements and additional benefits of XBRL technology.

The Influence of Theory of Planned Behavior, Technology Acceptance Model, and Information System Success Model on the Acceptance of Electronic Tax Filing System in an Emerging Economy
Gaurav Gupta, Syed K. Zaidi, Godwin Udo and Kallol Bagchi
Published November 2015
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Adoption studies on electronic tax-filing system using data from emerging nations are rare. The present paper studies the influence of perceived ease of use, perceived usefulness, and user satisfaction on taxpayers’ behavioral intentions to adopt electronic tax filing services in an emerging economy. For this study, constructs from Theory of Planned Behavior (Ajzen, 1985, 1991), Technology Acceptance Model (Davis, 1989), and Information System Success Model (DeLone & McLean, 1992) are used. In order to test the impact of perceived ease of use, perceived usefulness, and user satisfaction on behavioral intentions to adopt online tax filing system, we develop several hypotheses. The data is collected from 201 respondents who filed taxes using government or private vendor websites. A structural equation modelling scheme using PLS is used to analyse the model. The measurement model not only shows structural validity but also demonstrates adequate predictive and explanatory quality. A strong support for a majority of hypotheses is found.

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