Midlands State University Library

Accounting executives and it outsourcing recommendations: (Record no. 167063)

MARC details
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fixed length control field 02364nam a22002537a 4500
003 - CONTROL NUMBER IDENTIFIER
control field ZW-GwMSU
005 - DATE AND TIME OF LATEST TRANSACTION
control field 20240909093500.0
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fixed length control field 240909b |||||||| |||| 00| 0 eng d
022 ## - INTERNATIONAL STANDARD SERIAL NUMBER
International Standard Serial Number 02683962
040 ## - CATALOGING SOURCE
Original cataloging agency MSU
Language of cataloging English
Transcribing agency MSU
Description conventions rda
050 00 - LIBRARY OF CONGRESS CALL NUMBER
Classification number T58.5 JOU
100 1# - MAIN ENTRY--PERSONAL NAME
Personal name Blaskovich, Jennifer
Relator term author
245 10 - TITLE STATEMENT
Title Accounting executives and it outsourcing recommendations:
Remainder of title an experimental study of the effect of CIO skills and institutional isomorphism
Statement of responsibility, etc. created by Jennifer Blaskovich and Natalia Mintchik
264 1# - PRODUCTION, PUBLICATION, DISTRIBUTION, MANUFACTURE, AND COPYRIGHT NOTICE
Place of production, publication, distribution, manufacture London:
Name of producer, publisher, distributor, manufacturer Palgrave,
Date of production, publication, distribution, manufacture, or copyright notice 2011
336 ## - CONTENT TYPE
Source rdacontent
Content type term text
Content type code txt
337 ## - MEDIA TYPE
Source rdamedia
Media type term unmediated
Media type code n
338 ## - CARRIER TYPE
Source rdacarrier
Carrier type term volume
Carrier type code nc
440 ## - SERIES STATEMENT/ADDED ENTRY--TITLE
Title Journal of Information Technology
Volume/sequential designation Volume 26, number 2
520 3# - SUMMARY, ETC.
Summary, etc. Although substantial effort has been devoted to understanding how cost issues drive Information Technology outsourcing (ITO), several researchers have proposed that this narrow focus ignores the role of more subtle factors. This paper addresses this concern by investigating internal and external influences on accounting executives’ recommendations to outsource the IT infrastructure. Using resource-based and institutional theories, we hypothesize that when the chief information officer's (CIO's) skills are strong, accounting executives will more likely advise against outsourcing. But when the skills are weak, accountants are more likely to mimic the outsourcing actions of industry peers. Our findings support this expectation. These results should interest IS, accounting, and general management scholars. Strategic IT choices are a collegial decision which include contributions from multiple members of the top management team. Senior accounting executives are routinely involved in such evaluations, providing initial projections and monitoring the consequent progress. In addition, recent US regulations have made accounting executives personally responsible for the effectiveness of internal controls, including those over the IT infrastructure. The accounting executives’ recommendations on ITO in this context often becomes decisive, and factors behind this recommendation should be fully explored.
650 ## - SUBJECT ADDED ENTRY--TOPICAL TERM
Topical term or geographic name entry element Accounting executives
Form subdivision CIO Skills
General subdivision Institutional isomorphism
700 ## - ADDED ENTRY--PERSONAL NAME
Personal name Mintchik, Natalia
Relator term co-author
856 ## - ELECTRONIC LOCATION AND ACCESS
Uniform Resource Identifier https://doi.org/10.1057/jit.2010.19
942 ## - ADDED ENTRY ELEMENTS (KOHA)
Source of classification or shelving scheme Library of Congress Classification
Koha item type Journal Article
Holdings
Withdrawn status Lost status Source of classification or shelving scheme Damaged status Not for loan Home library Current library Shelving location Date acquired Serial Enumeration / chronology Total Checkouts Full call number Date last seen Copy number Price effective from Koha item type Public note
    Library of Congress Classification     Main Library Main Library - Special Collections 08/05/2012 Vol. 26, no. 2 (pages 139-152)   T58.5 JOU 09/09/2024 SP11439 09/09/2024 Journal Article For in house use