Social Technology: An Integrated Strategy and Risk Management Framework
dc.contributor.author | Lenk, Margarita | |
dc.contributor.author | Krahel, John | |
dc.contributor.author | Janvrin, Diane | |
dc.contributor.author | Considine, Brett | |
dc.contributor.department | Accounting | |
dc.date | 2020-12-28T21:21:16.000 | |
dc.date.accessioned | 2021-02-24T18:22:07Z | |
dc.date.available | 2021-02-24T18:22:07Z | |
dc.date.copyright | Tue Jan 01 00:00:00 UTC 2019 | |
dc.date.issued | 2019-01-01 | |
dc.description.abstract | <p>Accounting firms, corporations, and nonprofits use social technology to attract and develop employees, manage business intelligence, innovate business processes, engage clients, customers, and members, and disseminate information to investors and regulators. Despite its benefits, social technology's unique reach and speed create new risks for managers, accountants, and auditors. Based upon prior research and modifications to <a>Kaplan and Norton's (2004)</a> balanced scorecard and the <a>COSO (2017)</a> Enterprise Risk Management framework, we develop an <em>Integrated Social Technology Strategy and Risk Management Framework</em> to model risk management during strategy selection and implementation. A field investigation involving three large accounting organizations supports the framework's representativeness for the accounting profession. This research identifies significant benefits, risks, and effective risk management controls for social technology strategies, from governance to monitoring activities. These results suggest this framework's potential usefulness to managers, auditors, consultants, and researchers examining how social technology can provide value to organizations.</p> | |
dc.description.comments | <p>This accepted article is published as Lenk, M., J. P. Krahel, D. Janvrin, and B. Considine. 2019. Social Technology: An Integrated Strategy and Risk Management Framework, Journal of Information Systems 33 (2): 129-153. doi: <a target="_blank">10.2308/isys-52065</a> Posted with permission. </p> | |
dc.format.mimetype | application/pdf | |
dc.identifier | archive/lib.dr.iastate.edu/acct_pubs/20/ | |
dc.identifier.articleid | 1021 | |
dc.identifier.contextkey | 20848493 | |
dc.identifier.s3bucket | isulib-bepress-aws-west | |
dc.identifier.submissionpath | acct_pubs/20 | |
dc.identifier.uri | https://dr.lib.iastate.edu/handle/20.500.12876/92990 | |
dc.language.iso | en | |
dc.source.bitstream | archive/lib.dr.iastate.edu/acct_pubs/20/0-2020_J_of_Information_Systems__self_arch_policy.pdf|||Fri Jan 14 22:18:44 UTC 2022 | |
dc.source.bitstream | archive/lib.dr.iastate.edu/acct_pubs/20/2018_manu_JanvrinDJ_Social_Technology.pdf|||Fri Jan 14 22:18:46 UTC 2022 | |
dc.source.uri | 10.2308/isys-52065 | |
dc.subject.disciplines | Accounting | |
dc.subject.disciplines | Business Administration, Management, and Operations | |
dc.subject.disciplines | Finance and Financial Management | |
dc.subject.disciplines | Management Information Systems | |
dc.subject.disciplines | Technology and Innovation | |
dc.title | Social Technology: An Integrated Strategy and Risk Management Framework | |
dc.type | article | |
dc.type.genre | article | |
dspace.entity.type | Publication | |
relation.isAuthorOfPublication | 1a13d8b8-a9c8-4c1a-aaf1-25e31f7ff86d | |
relation.isOrgUnitOfPublication | a22c7344-d5b6-42c6-8b0d-c260ed008e15 |
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