2.Our sample is limited to the banking and insurance industries, which S&P has chosen to include in their ERM quality review. As noted later in the paper, results from highly regulated industries might not apply to other sectors. 3.While we include a series of lagged control variables to rule out the alternative explanation that poor ERM results in higher risk, we cannot entirely rule out this possibility.

Companies depend on internal control to protect the integrity of information systems. IT security and data privacy training are critical controls for safeguarding company information. Employees often dislike the training, however, which can cause a lack of attention to, and poor understanding of, training concepts leading to less effective internal control. To improve the training experience, companies are implementing principles of games in employee training modules, a practice known as gamification. Utilizing a laboratory experiment on data privacy training and a field study involving IT security training for employees of a bank, we test whether a training environment with basic gamification elements results in greater trainee satisfaction and knowledge acquisition than traditional, non-gamified training. We find basic gamification results in higher satisfaction levels in the lab and field, but only marginally significant improvements in learning. Furthermore, these learning improvements are quite small (e.g., 1 to 3 percent). Finally, we find that “gamers” (i.e., those who participate in gaming on their own time) gain more knowledge from gamified training than “non-gamers,” although gamers are less satisfied with gamified training

Organizational research argues that under relational forms of governance a high degree of both information pooling and physical interaction are necessary for inter‐organizational knowledge creation. Yet, recent studies of information and communication technologies (ICTs) suggest that both practices at the same time are sometimes unnecessary. We address this discrepancy by developing a framework whereby the intensity and proportion of these inter‐organizational practices are affected by the object world congruence between designers within and across partnering firms, and the level to which a common information technology platform is embedded in their activity. Through a multi‐level case study of a Frank Gehry construction project we illustrate how designers with highly congruent object worlds, due to a strongly embedded common information technology platform, could jointly create knowledge despite decreased physical interaction. Conversely, designers from firms with incongruent object worlds or with congruent object worlds lacking a strongly embedded common ICT platform demanded a higher degree of physical interaction for effective knowledge creation. Our research suggests a dynamic, evolutionary model of inter‐organizational knowledge creation influenced by variation in object world congruence and the levels of embedding a common ICT platform.Inter‐organizational systems, information pooling, information technology, knowledge creation, project governance,

This paper presents the findings of a study designed to examine the effectiveness of intelligent online learning and assessment software in the introduction to accounting course. The software was used in the course to help students master the fundamentals of financial accounting. Our findings reveal that students who used the software performed significantly better than those who had not on the exams that tested the underlying financial accounting material. Furthermore, implementation of the software resulted in better course management for the professor, who noted that students in the experimental group took far less office hour time for tutoring of financial accounting material. Importantly, we believe that the program provides a unique mechanism for educators teaching the introduction to accounting course to address functional competencies of financial accounting in both an efficient and effective manner. Data Availability: Data used in this study are available from the authors upon request.

PurposeThe purpose of this paper is to examine how clinical handoffs affect clinical information quality (IQ) and medication administration quality.Design/methodology/approachA case study was conducted in a US hospital. The authors applied a business process management (BPM) perspective to analyze an end‐to‐end medication administration process and related handoffs, and accounting control theory (ACT) to examine the impact of handoffs on IQ and medication errors.FindingsThe study reveals how handoffs can lead to medication errors (by passing information that is not complete, accurate, timely or valid) and can help reduce errors (by preventing, detecting and correcting information quality flaws or prior clinical mistakes).Research limitations/implicationsThe paper reports on one case study on one hospital unit. Future studies can investigate the impact of clinical IQ on patient safety across the multitude of health information technologies (e.g. computerized provider order entry (CPOE), electronic medication administration records (EMAR), and barcode medication administration systems (BCMA)) and approaches to process design and support (e.g. use of clinical pathways and checklists).Practical implicationsThe findings can contribute to more successful design, implementation and evaluation of medication administration and other clinical processes, ultimately improving patient safety.Originality/valueThe paper's main contribution is the use of accounting control theory to systematically focus on IQ to evaluate and improve end‐to‐end medical administration processes.