Price and Value of Decision Support Systems

Exploring the Factors Associated with Expert Systems Success

“…Problem Characteristics (Difficulty): The relationships between task characteristics and the success of computer-based information systems have been studied by several authors (CHENEY, MANN, & AMOROSO, 1986;GUIMARAES, et al, 1992;SANDERS & COURTNEY, 1985;PIEPTEA & ANDERSON, 1987). For ES development, some authors have stated that selection of an improper domain is likely to result in ES implementation failure (BARSANTI, 1990;BECKMAN, 1991;KEYES, 1989;LIEBOWITZ, 1989;SLAGLE & WICK, 1988;WATERMAN, 1986).…”

ICT in Auditing: Impact of Audit Quality Norms on Interpersonal Interactions

“…Early literature on implementation and utilization of the ICT and CAATTs identified that, in the auditing context, the use of technology as a tool may positively contribute to productivity and efficiency of auditors' performance during audit engagements (Abdolmohammadi & Usoff, 2001;Banker et al, 2002;Elliot et al, 1985;Janvrin et al, 2008), and support almost any audit task (Pedrosa & Costa, 2012). But also, as presented above, the literature built on an alternative stream where scholars investigated impacts of technology and audit tools on professional judgment (Bell et al, 2002;Bonner, 1999), thoughts facilitation (Pieptea & Anderson, 1987) and decision-making skills (Adler, 1987). What both of these streams of literature omitted to consider was the actual consequences of the ICT on the interaction between auditors at different ranks, and understanding mechanisms of why is that so.…”

“…The second group of studies revealed that utilization of auditing tools during audit engagement might moderate the structure and sequence of auditing procedures. Thus, ICT-based audit tools have potential to facilitate auditors' thoughts (Pieptea & Anderson, 1987) through which the ICT generates a list of tasks that keeps auditor's focus to those that are estimated to be essential for a particular engagement (Abdolmohammadi & Usoff, 2001). Glover, Prawitt & Spilker (1997) argued that ICT relaxes the need for professional assistance for newcomers as tools enable relatively inexperienced auditors to approach tasks mechanistically.…”

A process-oriented framework for the evaluation of managerial support systems

“…The first step towards a process-oriented evaluation methodology was made by (Pieptea/Anderson, 1987). They propose a graphical value-price gap analysis, which is based on a two-dimensional classification scheme for MSS's.…”

“…scheme by (Pieptea/Anderson, 1987) is based on a combination of four criteria (degree of decision structure, level of management activity, degree of uncertainty and source of information used). They consider these elements to be correlated and establish three classes of decisions.…”