Lessons from three decades of IT productivity research: towards a better understanding of IT-induced productivity effects

Schweikl, Stefan; Obermaier, Robert

doi:10.1007/s11301-019-00173-6

Cited by 42 publications

(24 citation statements)

References 178 publications

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“…This study used literature review guidelines, adapted from Tranfield et al (2003), to achieve the research objectives due to their completeness and comprehensiveness in conducting a systematic literature review. In addition, their guidelines have also been widely used in previous literature reviews, for example by Hamann (2017), Schweikl and Obermaier (2020), and Keding (2021). The procedure consists of three stages, namely planning the review (including research purpose and protocol development); performing the review (including literature search, criteria application, quality assessment, data extraction, and data synthesis); and documenting the review (including reporting and dissemination) (Tranfield et al 2003).…”

Section: Methodsmentioning

confidence: 99%

Corporate tax risk: a literature review and future research directions

Saragih

Ali

2021

Manag Rev Q

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Our study aims to analyze the current state of, and avenues for, future studies into the tax risk literature. The construct of the corporate tax risk (tax uncertainty) has increasingly begun to attract significant interest from both academics and practitioners. Most previous studies discussing corporate tax behavior have also focused on tax planning, tax avoidance, and tax evasion. Studies investigating the tax risk are still very limited and it is an underexplored subject. Examining the tax risk is crucial because it relates to the tax outcomes arising from a firm's taxation activities. Furthermore, analyzing the tax risk simultaneously with other tax behavior constructs may provide a deeper understanding. Despite the importance of the tax risk construct, there is no published literature review regarding the tax risk. Using a systematic review process, this study selected 37 articles published in 21 highly reputable journals listed in the Scopus database. The findings of this study are provided in two sections: (1) A discussion of the current studies of tax risk, including the theories, methods, and measurements of tax risk, its determinants and consequences; and (2) Recommendations for future research agendas. From the review, we find that tax risk research still tends to be limited and understudied; many relevant research gaps can be identified. Finally, we suggest several research directions into 12 themes: corporate governance, executive personal characteristics, executive compensation plans, ownership structure, firm-level characteristics, the external market, institutional factor, accounting and auditing, operating environment, regulators and regulation, reputational costs, and others.

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Section: Methodsmentioning

confidence: 99%

Corporate tax risk: a literature review and future research directions

Saragih

Ali

2021

Manag Rev Q

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“…Rational managers should keep investing in IT, until an additional unit of the input creates no more value than its costs, leading to a net marginal product of zero. Apart from some early studies, empirical evidence suggests that IT investment yields not only a positive gross marginal product, but even a positive net marginal product (see Schweikl and Obermaier 2020). Brynjolfsson and Hitt (2000) argue that this phenomenon is caused by complementary investments to IT like business process reengineering or the introduction of new work practices, which are not accounted for as part of the IT investment but enhance productivity growth.…”

Section: Microeconomic Theorymentioning

confidence: 99%

“…Thus, not only the IT resource itself, but also non-IT resources such as decision structures, worker skills, or supplier relations are pivotal to the successful implementation and utilization of IT (Kohli and Grover 2008;Wade and Hulland 2004). That is why the high rate of abandoned IT projects and the frequently reported inadequate return on IT investments-dating back to the Solow Paradox (Solow 1987)-are not necessarily solely attributable to the IT resource itself, but also to the non-IT resources it interacts with (Doherty et al 2012;Schweikl and Obermaier 2020). A practical example that illustrates this point is the case of FoxMeyer, which was once the fourth largest distributor of pharmaceuticals in the US.…”

Section: Introductionmentioning

confidence: 99%

Lost in translation: IT business value research and resource complementarity—an integrative framework, shortcomings and future research directions

Schweikl

Obermaier

2022

Manag Rev Q

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Despite longstanding research efforts, there is still ambiguity surrounding the business value created by IT. To approach this conundrum, research focus has progressed from an isolated investigation of IT to the assessment of complementarity between IT and different non-IT resources such as work practices or decision structures. However, incoherence around the characteristics and scope of these complementary non-IT resources has created a fragmented body of research, preventing a sustainable knowledge creation. Thus, in this paper we synthesize the dispersed research efforts, identify shortcomings in the extant literature, and derive opportunities for future research. Specifically, we present a converging definition of complementary non-IT resources and specify their role in the value creation process from IT by viewing it through three distinct lenses: microeconomic theory, resource-based view, and contingency theory. We structure current research efforts by organizing complementary non-IT resources into distinct categories, namely strategy, structure, practices, processes, and culture (organizational resources), top management support, internal relations, and external relations (relational resources), worker skill (non-IT human resources), non-IT physical resources, as well as internal funds and external funds (financial resources). Finally, we highlight five important shortcomings in the current literature, such as the predominant use of reductionist approaches or monolithic IT measures, and make actionable recommendations to resolve them.

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“…However, these negative situations can be cushioned when educating for personal and business integrity that progressively accumulates positive attitudes and reactions that are nurtured by ethical values such as fairness, consistency and the conviction of the benefit of acting ethically (Bosch and Cavalotti 2016;Snellman 2015). In addition, various productivity factors and the risks of investment versus economic return need to be analyzed, as not everything that is carried out with great effort and dedication is profitable (Arulraj and Annamalai 2020;Schweikl and Obermaier 2020) in the latter article related to IT projects analyzing the Solow Paradox, which may tempt entrepreneurs to make unethical decisions. The continuous challenge of increasing productivity often neglects the relevance of the human and ethical factor, focusing mostly on economic profit and survival (Gandy and Mulhearn 2021;Guo and Clougherty 2020;Rashid et al 2020).…”

Section: Productivitymentioning

confidence: 99%

A Focus on Ethical Value under the Vision of Leadership, Teamwork, Effective Communication and Productivity

Mercader

Vela

Ripoll

et al. 2021

JRFM

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The new economy and the knowledge-based society brought significant changes in all the areas of our daily lives. Also, the COVID-19 pandemic and the COVID-19 crisis implicated tremendous transformations in all the domains, on the one hand, threatening the balance of our society and, on the other hand, challenging the dynamic of the new economy development and the rhythm of the societal modernization. In these delicate times, the all-important relationship between ethics, leadership, teamwork, effective communication, productivity, and performance is brought to the attention, in particular, due to its benefits for our society, taking into consideration the pivotal advancement that a well governed relationship of this type could provide to the knowledge-based economy. The present research describes the implication of ethics in leadership, teamwork, effective communication, and productivity, which includes the application of ethical values as university graduates assume the role of each of the mentioned dimensions of study in the organizations. The absence of research that relates ethics to these four elements simultaneously was noticed. This information is essential to know how these dimensions influence the organizational level. The sample that included 410 university graduates was applied in Baja California, Mexico, and the industrial nucleus of great relevance, bordering California in the United States of America. The data was obtained using a questionnaire. A reliability and validity analysis of the measurement instrument was carried out in terms of the ethical values associated with the dimensions mentioned using the exploratory factor analysis by the principal components method. Qualitative items were also analyzed using the constant comparison method. The results obtained in this research provide a greater perspective and practical knowledge and support of usefulness and practical reality to businesspeople and employees, leaders and university graduates; and also extensive to students, teachers, and human beings in general, in order to be better prepared to give and apply solutions with their consequent ethical and productive achievements desired by all. Additionally, this current research has the purpose to raise the will to understand, at a higher level and at a more in-depth degree of knowledge, the relationship between ethics, leadership, teamwork, effective communication, productivity, and performance, in the attempt to foster a creative and innovative business environment, based on a robust and sustainable business administration and business competencies, capable to position at higher ranks the strengths, opportunities, aspirations and outcomes that today’s new economy is due to offer and diminish the dangerous effects of the COVID-19 pandemic and the COVID-19 crisis in all the domains.

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Lessons from three decades of IT productivity research: towards a better understanding of IT-induced productivity effects

Cited by 42 publications

References 178 publications

Corporate tax risk: a literature review and future research directions

Corporate tax risk: a literature review and future research directions

Lost in translation: IT business value research and resource complementarity—an integrative framework, shortcomings and future research directions

A Focus on Ethical Value under the Vision of Leadership, Teamwork, Effective Communication and Productivity

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