메뉴 건너뛰기




Volumn 13, Issue 4, 1997, Pages 7-27

Moral hazard, ethical considerations, and the decision to implement an information system

Author keywords

Agency theory; Computer ethics; Incentives; Information system implementation; Information system quality; Moral hazard

Indexed keywords


EID: 0031288368     PISSN: 07421222     EISSN: None     Source Type: Journal    
DOI: 10.1080/07421222.1997.11518140     Document Type: Article
Times cited : (43)

References (49)
  • 2
    • 0001049795 scopus 로고
    • Agency research in managerial accounting: A survey
    • Baiman, S. Agency research in managerial accounting: a survey. Journal of Accounting Literature, 1 (1982), 154-213.
    • (1982) Journal of Accounting Literature , vol.1 , pp. 154-213
    • Baiman, S.1
  • 3
    • 0000147433 scopus 로고
    • Agency research in managerial accounting: A second look
    • Baiman, S. Agency research in managerial accounting: a second look. Accounting Organizations and Society, 15, 4 (1990) 341-371.
    • (1990) Accounting Organizations and Society , vol.15 , Issue.4 , pp. 341-371
    • Baiman, S.1
  • 4
    • 24044550516 scopus 로고
    • Rethinking the concept of user involvement
    • March
    • Barki, H., and Hartwick, J. Rethinking the concept of user involvement. MIS Quarterly, 13, 1 (March 1989), 53-63.
    • (1989) MIS Quarterly , vol.13 , Issue.1 , pp. 53-63
    • Barki, H.1    Hartwick, J.2
  • 6
    • 0028092583 scopus 로고
    • How good is good enough? An ethical analysis of software construction and use
    • January
    • Collins, W.R.; Miller, K.W.; Spielman, B.J.; and Wherry, P. How good is good enough? An ethical analysis of software construction and use. Communications of the ACM, 37, 1 (January 1994), 81-91.
    • (1994) Communications of the ACM , vol.37 , Issue.1 , pp. 81-91
    • Collins, W.R.1    Miller, K.W.2    Spielman, B.J.3    Wherry, P.4
  • 7
    • 0026829056 scopus 로고
    • The specification, engineering, and measurement of information systems quality
    • Delen, G.P.A., and Rijsenbrij, D.B.B. The specification, engineering, and measurement of information systems quality. Journal of Systems & Software, 17, 3 (1992), 205-217.
    • (1992) Journal of Systems & Software , vol.17 , Issue.3 , pp. 205-217
    • Delen, G.P.A.1    Rijsenbrij, D.B.B.2
  • 8
    • 0001336426 scopus 로고
    • Agency theory: An assessment and review
    • Eisenhardt, K. Agency theory: an assessment and review. Academy of Management Review, 14, (1989), 57-74.
    • (1989) Academy of Management Review , vol.14 , pp. 57-74
    • Eisenhardt, K.1
  • 9
    • 0002191231 scopus 로고
    • On information systems project abandonment: An exploratory study of organizational practices
    • March
    • Ewusi-Mensah, K., and Przasnyski, Z.H. On information systems project abandonment: an exploratory study of organizational practices. MIS Quarterly, 15, 1 (March 1991), 67-86.
    • (1991) MIS Quarterly , vol.15 , Issue.1 , pp. 67-86
    • Ewusi-Mensah, K.1    Przasnyski, Z.H.2
  • 11
    • 0000550805 scopus 로고
    • A multidimensional analysis of selected ethical issues in accounting
    • April
    • Flory, S.M.; Phillips, T.J.; Reidenbach, R.E.; and Robin, D.P. A multidimensional analysis of selected ethical issues in accounting. Accounting Review, 67, 2 (April 1992), 284-302.
    • (1992) Accounting Review , vol.67 , Issue.2 , pp. 284-302
    • Flory, S.M.1    Phillips, T.J.2    Reidenbach, R.E.3    Robin, D.P.4
  • 12
    • 0346943599 scopus 로고
    • When is software ready for release?
    • March
    • Foody, M.A. When is software ready for release? Unix Review (March 1995), 35-41.
    • (1995) Unix Review , pp. 35-41
    • Foody, M.A.1
  • 14
    • 0001092588 scopus 로고
    • An incentive to shirk, privately held information, and managers' project evaluation decisions
    • Harrell, A., and Harrison, P.D. An incentive to shirk, privately held information, and managers' project evaluation decisions. Accounting, Organizations and Society, 19, 7 (1994), 569-577.
    • (1994) Accounting, Organizations and Society , vol.19 , Issue.7 , pp. 569-577
    • Harrell, A.1    Harrison, P.D.2
  • 16
    • 21344435166 scopus 로고
    • Impact of "adverse selection" on managers' project evaluation decisions
    • Harrison, P.D., and Harrell, A. Impact of "adverse selection" on managers' project evaluation decisions. Academy of Management Journal, 36 (1993), 635-643.
    • (1993) Academy of Management Journal , vol.36 , pp. 635-643
    • Harrison, P.D.1    Harrell, A.2
  • 17
    • 0347574453 scopus 로고
    • The quality challenge
    • Hornby, R. The quality challenge. Computing Canada, 18, 4 (1992), 11.
    • (1992) Computing Canada , vol.18 , Issue.4 , pp. 11
    • Hornby, R.1
  • 18
    • 0001244239 scopus 로고
    • User involvement and MIS success: A review of research
    • May
    • Ives, B., and Olson, J.H. User involvement and MIS success: a review of research. Management Science, 30 (May 1984), 586-603.
    • (1984) Management Science , vol.30 , pp. 586-603
    • Ives, B.1    Olson, J.H.2
  • 20
    • 0008967872 scopus 로고
    • Sick software
    • December 13
    • Jones, C. Sick software. Computerworld, 27 (December 13, 1993), 115-116.
    • (1993) Computerworld , vol.27 , pp. 115-116
    • Jones, C.1
  • 22
    • 0347574454 scopus 로고
    • Assessing software development and inspection processes
    • Kenett, R.W. Assessing software development and inspection processes. Quality Progress, 27, 10 (1994), 109-112.
    • (1994) Quality Progress , vol.27 , Issue.10 , pp. 109-112
    • Kenett, R.W.1
  • 23
    • 0003166590 scopus 로고
    • User satisfaction: A synthesis of three different perspectives
    • Fall
    • Kim, K.K. User satisfaction: a synthesis of three different perspectives. Journal of Information Systems, 4, 1 (Fall 1989), 1-12.
    • (1989) Journal of Information Systems , vol.4 , Issue.1 , pp. 1-12
    • Kim, K.K.1
  • 24
    • 0347574451 scopus 로고
    • Does anyone know how to pay this game?
    • August 1
    • King, J. Does anyone know how to pay this game? Computerworld, 28 (August 1, 1994), 62.
    • (1994) Computerworld , vol.28 , pp. 62
    • King, J.1
  • 25
    • 0011532206 scopus 로고
    • Decisions and dilemmas: The ethical dimension in the corporate context
    • J. E. Post(ed.), Greenwich, CT: JAI Press
    • Kram, K.; Yeager, P.; and G. Reed. Decisions and dilemmas: the ethical dimension in the corporate context. In J. E. Post(ed.), Research in Corporate Social Performance and Policy. Greenwich, CT: JAI Press, 1989, vol. 11, pp. 21-54.
    • (1989) Research in Corporate Social Performance and Policy , vol.11 , pp. 21-54
    • Kram, K.1    Yeager, P.2    Reed, G.3
  • 26
    • 0039764228 scopus 로고
    • Anatomy of a 4GL disaster
    • February 11
    • Kull, D. Anatomy of a 4GL disaster. Computer Decisions (February 11,1986), 58.
    • (1986) Computer Decisions , pp. 58
    • Kull, D.1
  • 27
    • 0013487138 scopus 로고
    • Audit technology and the use of computer assisted audit techniques
    • Spring
    • Lovata, L.M. Audit technology and the use of computer assisted audit techniques. Journal of Information Systems, 4, 2 (Spring 1990), 60-68.
    • (1990) Journal of Information Systems , vol.4 , Issue.2 , pp. 60-68
    • Lovata, L.M.1
  • 29
    • 0346313396 scopus 로고
    • Systems implementation strategy: Behavioral and organizational aspects
    • Morgan, M.J. Systems implementation strategy: behavioral and organizational aspects. Industrial Management & Data Systems, 92, 8 (1992), 20-24.
    • (1992) Industrial Management & Data Systems , vol.92 , Issue.8 , pp. 20-24
    • Morgan, M.J.1
  • 31
    • 32044468277 scopus 로고
    • The economics of ethics: A new perspective on agency theory
    • June
    • Noreen, E. The economics of ethics: a new perspective on agency theory. Accounting, Organizations and Society, 13 (June 1988), 359-370.
    • (1988) Accounting, Organizations and Society , vol.13 , pp. 359-370
    • Noreen, E.1
  • 33
    • 0000170976 scopus 로고
    • Ethical reasoning and selection-socialization in accounting
    • Ponemon, L. Ethical reasoning and selection-socialization in accounting. Accounting, Organizations and Society, 17, 3-4 (1992), 239-258.
    • (1992) Accounting, Organizations and Society , vol.17 , Issue.3-4 , pp. 239-258
    • Ponemon, L.1
  • 34
    • 84984183725 scopus 로고
    • Auditor independence judgments: A cognitive-developmental model and experimental evidence
    • Ponemon, L., and Gabhart, D. Auditor independence judgments: a cognitive-developmental model and experimental evidence. Contemporary Accounting Research, 7, 1 (1990), 237-251.
    • (1990) Contemporary Accounting Research , vol.7 , Issue.1 , pp. 237-251
    • Ponemon, L.1    Gabhart, D.2
  • 35
    • 0004048289 scopus 로고
    • Cambridge, MA: Harvard University Press
    • Rawls, J. A Theory of Justice. Cambridge, MA: Harvard University Press, 1971.
    • (1971) A Theory of Justice
    • Rawls, J.1
  • 36
    • 34250090479 scopus 로고
    • Some initial steps toward improving the measurement of ethical evaluations of marketing activities
    • Reidenbach, R.W., and Robin, D.P. Some initial steps toward improving the measurement of ethical evaluations of marketing activities. Journal of Business Ethics, 7, 11 (1988), 871-879.
    • (1988) Journal of Business Ethics , vol.7 , Issue.11 , pp. 871-879
    • Reidenbach, R.W.1    Robin, D.P.2
  • 37
    • 0000805916 scopus 로고
    • Toward the development of a multidimensional scale for improving evaluations of business ethics
    • Reidenbach, R.W., and Robin, D.P. Toward the development of a multidimensional scale for improving evaluations of business ethics. Journal of Business Ethics, 9 (1990), 639-653.
    • (1990) Journal of Business Ethics , vol.9 , pp. 639-653
    • Reidenbach, R.W.1    Robin, D.P.2
  • 38
    • 0003913851 scopus 로고
    • Minneapolis: University of Minnesota Press
    • Rest, J.R. In Judging Moral Issues. Minneapolis: University of Minnesota Press, 1979.
    • (1979) In Judging Moral Issues
    • Rest, J.R.1
  • 40
    • 0348204187 scopus 로고
    • What's wrong with us?
    • September 20
    • Runge, L. What's wrong with us? Computerworld, 27, 38 (September 20, 1993), 139.
    • (1993) Computerworld , vol.27 , Issue.38 , pp. 139
    • Runge, L.1
  • 41
    • 0000560501 scopus 로고
    • Issues of concern regarding within-and between-subjects designs in behavioral accounting research
    • Schepanski, A.; Tubbs, R.M.; and Grimlund, R.A. Issues of concern regarding within-and between-subjects designs in behavioral accounting research. Journal of Accounting Literature, 11 (1992), 121-150.
    • (1992) Journal of Accounting Literature , vol.11 , pp. 121-150
    • Schepanski, A.1    Tubbs, R.M.2    Grimlund, R.A.3
  • 42
    • 0001657269 scopus 로고
    • The impact of an increase in accounting information level on the judgment quality of individuals and groups
    • Stocks, M. H., and Harrell, A. The impact of an increase in accounting information level on the judgment quality of individuals and groups. Accounting, Organizations, and Society, 20, 7 (1995), 685-700.
    • (1995) Accounting, Organizations, and Society , vol.20 , Issue.7 , pp. 685-700
    • Stocks, M.H.1    Harrell, A.2
  • 45
    • 84936094829 scopus 로고
    • The organizational bases of ethical work climates
    • Victor, B., and Cullen, J. The organizational bases of ethical work climates. Administrative Science Quarterly, 33 (1988), 101-125.
    • (1988) Administrative Science Quarterly , vol.33 , pp. 101-125
    • Victor, B.1    Cullen, J.2
  • 46
    • 0027309776 scopus 로고
    • Measurement: The key to application development quality
    • Walrad, C., and Moss, E. Measurement: the key to application development quality. IBM Systems Journal, 32, 3 (1993), 445-460.
    • (1993) IBM Systems Journal , vol.32 , Issue.3 , pp. 445-460
    • Walrad, C.1    Moss, E.2
  • 48
    • 0141768034 scopus 로고
    • User involvement in systems development: An attributional approach
    • Spring
    • Wong-On-Wing, B. User involvement in systems development: an attributional approach. Journal of Information Systems, 2, 2 (Spring 1988), 3-14.
    • (1988) Journal of Information Systems , vol.2 , Issue.2 , pp. 3-14
    • Wong-On-Wing, B.1
  • 49
    • 0348204179 scopus 로고
    • The information systems auditor review of the systems development process and its impact on software maintenance
    • Spring
    • Wu, R. C. The information systems auditor review of the systems development process and its impact on software maintenance. Journal of Information Systems, 6, 1 (Spring 1992), 1-13.
    • (1992) Journal of Information Systems , vol.6 , Issue.1 , pp. 1-13
    • Wu, R.C.1


* 이 정보는 Elsevier사의 SCOPUS DB에서 KISTI가 분석하여 추출한 것입니다.