The purpose of this study is to identify the organisational capabilities that complement the adoption of a proactive environmental strategy, and the specific benefits that can arise from such a strategy. The study focuses on developing countries that depend heavily on the tourism industry, but where environmental problems challenge the future of this industry. The study proposes that learning orientation, innovativeness, and quality management positively affect the adoption of proactive environmental strategies. Based on empirical data from hotels in Thailand, PLS-SEM was applied to explore these relationships. The results confirm the hypotheses but also show that the green strategy positively affects environmental performance and organisational competitive advantage. More specifically, green strategies lead directly to positive environmental performance in terms of the consumption of utilities, waste management, and environmental risk management, leading to cost competitiveness and competitive advantage through differentiation.

Purpose – The purpose of this study is to investigate the effectiveness of fraud detection instruments in not-for-profit (NFP) organizations. Not-for-profit organizations rely on trust and volunteer support. They are often small in size and do not have relevant expertise to prevent fraud. Such organizations are more vulnerable to fraud and, consequently, require effective fraud detection instruments. The existing literature on fraud detection is primarily descriptive and does not measure instrument performance. The authors address this research gap and provide a detailed overview of the impact of nine common fraud detection instruments. Design/methodology/approach – Data were obtained from an NFP fraud survey conducted in Australia and New Zealand. A set of contingency tables is produced to explore the relationship between the existence of a specific fraud detection instrument and actual detection of fraud. We also investigate the relationship between organization size and fraud detection strategy. Findings – The findings provide valuable insights into understanding fraud detection mechanisms. Although most fraud detection measures may not lead to more fraud detection, three highly effective instruments emerge, namely, fraud control policies, whistle-blower policies and fraud risk registers. The results also reveal that commonly used fraud detection instruments are not necessarily the most effective. This is true in a significant number of small organizations that appear to be focusing on ineffective fraud detection instruments. Practical implications – Implementation of more effective fraud detection measures will reduce the damage caused to an organization and is highly relevant for practitioners. Originality/value – The results show that differences in the effectiveness of fraud detection instruments in the NFP sector exist. This knowledge is directly applicable by related organizations to reduce fraud damage.

Sensor-based systems have healthcare transformation potential but acceptance problems jeopardize their diffusion. We theorize that perceived technology threats induce anxiety and diminish usage intentions. We use data from the pre-implementation phase in German and Australian hospitals to explore the formation of three types of anxieties, their impact on usage intentions, and the relationships between them and national culture. We find negative effects of relational and work-related anxieties on usage intentions while surveillance anxieties show no association. The anxieties can be partially linked to national culture characteristics. Our findings support implementation initiatives and offer a deeper understanding of technology-induced anxieties.

National culture influences natural language communication. Yet, semi-formal or documented communication media such as process models have largely ignored these influences. In process models, secondary notation elements such as colors, however, provides designers with visual cues to potentially increase the efficiency and effectiveness without changing the semantics of the model itself. We propose that colors are a promising mechanism in tailoring process models to meet cultural preferences in order to enhance understandability. We test this assumption through an experiment with postgraduate students from a Confucian culture (China) and a Germanic Culture (Germany and Austria). Past research has shown that people understand such models better if important elements are highlighted through colors. We hypothesize that this general design principle only works if the applied color schemes match cultural preferences while mismatches can even diminish the level of understanding. Our results show that colors that are preferred in Asian cultures aid process model understandability of Confucian participants. In contrast, diverse effects occur if models with these colors are provided to members of a Germanic culture. Based on our findings, we derive implications for the culturally appropriate presentation of conceptual process models and we emphasize a need to construct modeling studies with cultural values and norms in mind.

Culture can be defined as shared values and behavior patterns and is highly relevant for the development of socio-technical systems. Publications in this domain show substantial heterogeneity due to the variety of related problems and questions, as well as the focus on different types of culture. In this paper we develop a comprehensive framework for the design of culturally sensitive information systems that enables us to structure previous publications. Based on this framework, a literature review is conducted to investigate which meeting points of national culture and the elements of system development have thus far been addressed. We explore existing knowledge related to the different aspects of culturally sensitive design of information systems and identify areas where further research is needed in order to enhance corresponding design knowledge.

The purpose of this study is to examine the impact of the use of an online discussion board as an assessment item on students learning performance in relation to group work based on Social Learning Theory. The study uses survey questionnaires at the beginning and end of semester together with student grade information. The data analysis consists of (1) a regression analysis to explore the relationship between student interaction and performance and (2) a repeated measures ANOVA to explore changes in attitude and perceived encouragement. Student's perceptions at the outset were found to be important as was the use of the online discussion board as a learning tool even when it is not assessed. Further, students' attitude to the online discussion board improved through the semester however the online assessment task did not encourage domestic students to be more engaged in group‐based activities. In contrast, international students were more encouraged to participate in group‐based activities at the end of the semester. The study has implications for online group activities in education.

No abstract

Abstract:Culture is an important topic in strategic information systems (IS) research, particularly because information technology (IT) projects are often accompanied by cultural challenges. While culture has been widely analyzed in this discipline, there is a lack of research that systematically examines the role of culture in strategic IS research. With a structured literature review, we investigate the relation patterns between culture, strategy, and IS-related concepts in terms of dependent, moderating, and independent variables and the research approach in terms of descriptive, normative, and prescriptive. Four different patterns emerge, each one closely related to specific forms of theorizing and corresponding research designs. Research streams focusing on descriptive explanations of culture's role are rather exhausted. IS research that builds on a normative understanding of culture exists in selected areas, while theorizing on the prescriptive management of culture has been largely neglected despite the relevance of cultural challenges in IS projects. We derive areas for future research and present two themes that emerged in our study to demonstrate how descriptive and normative approaches can provide a foundation for research on the prescriptive management of culture in strategic IS projects: the management of cultural clashes and the management of cultural identity.