MARC details
000 -LEADER |
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 |
008 - FIXED-LENGTH DATA ELEMENTS--GENERAL INFORMATION |
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 |