To remain competitive
in the digital economy, companies
are networking internal accounting
and related business information
systems with external networks from
suppliers, customers, competitors
and other external sources.
Information system distribution and
complexity continues to increase
through vertical expansion as
companies invest in newer
technologies such as RFID to tag
individual inventory items,
automatically capturing and
transmitting transaction information
to organizational accounting
systems. Research has further
demonstrated that inter- and
intra-organizational information
sharing provides tremendous
competitive benefits, including
significantly reducing
administrative costs, increasing
customer value, enhancing revenue
streams and ultimately increasing
stock value. Potential improvements in organizational
efficiency and effectiveness are
enticing, but information security
risks associated with electronic
sharing of strategic accounting and
business information through complex
extended-enterprise systems must be
addressed as a part of overall
enterprise risk management. Failure
of companies such as Enron and
WorldCom has shown that risks to
vital transactional information
increase with the complexity of
business processes. Legislative
responses such as Sarbanes Oxley are
designed to increase the quality and
reliability of corporate governance,
yet little research has been done to
analyze how increasingly complex
information systems impact
enterprise risk.
Because IS
scholars have a chance to observe
and participate in the adoption and
development of distributed
accounting and business information
systems, a broad range of
research-oriented papers will be
sought. Existing streams of IS
research that are quite diverse will
be relevant to this topic area. For
example, scholars writing in areas
such as information assurance,
information security, enterprise
application integration, ERP
implementation and management, B2B
e-commerce, data warehousing, IT
governance, information & data
quality, and IT infrastructure may
be interested in submitting papers.