She-I Chang - Academia.edu (original) (raw)

Papers by She-I Chang

Information Systems Management, Jul 3, 2008

Pacific Asia Conference on Information Systems, 2007

The result of audit designation is significantly influenced by the audit evidence collected when ... more The result of audit designation is significantly influenced by the audit evidence collected when planning the audit and the degree of detection risk is further depends on the amount of audit evidence. Therefore, when the assessment factors of detection risk are more objective and correct, audit costs and the risk of audit failure can be reduced. Thus, the aim of this paper is to design an audit detection risk assessment system that could more precisely assess detection risk, comparing with the traditional determination method of detection risk in order to increase the audit quality and reduce the possibility of audit failure. First, the grounded theory is used to reorganize 53 factors affecting detection risk mentioned in literatures and then employed the Delphi method to screen the 43 critical risk factors agreed upon by empirical audit experts. In addition, using the fuzzy theory and audit risk model to calculate the degree of detection risk allow the audit staff to further determine the amount of audit evidence collected and set up initial audit strategies and construct the audit detection risk assessment system. Finally, we considered a case study to evaluate the system in terms of its feasibility and validity.

Int. J. Electron. Bus. Manag., 2006

Due to the gradual importance of e-Supply Chain Management (e-SCM) to the Small- and Medium-Sized... more Due to the gradual importance of e-Supply Chain Management (e-SCM) to the Small- and Medium-Sized Enterprises (SMEs) in Taiwan, this research intended to explore the critical factors which allowed the Small- and Medium-Sized Enterprises in Taiwan to employ e-SCM. The research further studied that under these critical factors, how the adoption of e-SCM affected their organizational achievements. In this research, the researcher organized the related literature according to Grounded Theory and by distributing the questionnaires to the experts; the researcher initially confirmed the aspects and variables which affected Small- and Medium-Sized Enterprises’ adoption of e-SCM. Subsequently, the researcher distributed the enterprise questionnaire to the companies of automobile parts, explored the critical factors and the influence of the variables under each aspect upon the organizational effect through regression analysis. Via Discriminant analysis, the research found that “supporting capacity of system supplier”, “relative advantage of e-SCM”, “organizational scale”, “fundamental construction of interior informational technology” were the critical factors which affected SMEs’ application of e-SCM. Upon the regression analysis, the research found that employing e-SCM when the system suppliers’ supporting capacity was better and when e-SCM brought better benefits to the enterprise would prominently upgrade organizational effect. The research finding can be the reference for the SMEs when they apply new information technology in the future, offer the related units government the suggestion for establishing guiding and regulation and allow the system suppliers to propose more appropriate products and service.

International journal of information and management sciences, Sep 1, 2014

The study collects 24 risk management-relevant research papers published between 2000 and 2010 to... more The study collects 24 risk management-relevant research papers published between 2000 and 2010 to elicit significant risk factors in an attempt to develop a risk management mechanism for enterprise resource planning (ERP) systems. The study reports on its findings on 49 risk factors by using grounded theory and conducting expert questionnaires. The identified factors are further classified into nine categories based on work system method, and a risk management mechanism is developed thereafter. Finally, two cases are selected to examine the feasibility of the mechanism. The developed mechanism is found to be a practical and proper ERP system risk management tool that can assist enterprises in identifying, analyzing, assessing, and responding to potential risks.

Pacific Asia Conference on Information Systems, 2011

In recent years, environmental issues have attracted the attention of enterprises. Enterprises of... more In recent years, environmental issues have attracted the attention of enterprises. Enterprises often monitor and control their influence and the effect of their decisions on the environment through cost benefit analysis via an environmental accounting system (EAS). The introduction of EAS is considered a reform for many enterprises, but it is also a challenge for them, particularly with the accompanying scenarios and restrictions on organizational reform. The current research aims to analyze the effects of EAS on corporate accountants based on the organizational reform theory. After identifying corporate accountants in the manufacturing industry as research subjects, a questionnaire survey is conducted for data collection. The gathered data are divided into high/low cognitive samples. Results indicate that organizational culture in the cognitive dimension is an important factor in the attitude of organization members toward reform. Individual demands and value are also key factors in the attitude of accountants in the absence of an EAS and information system. Enterprises can use EAS to meet their expectations once the organizational culture is shaped, and individual demands and value can then be communicated to win the support of accountants for the reform.

Total quality management & business excellence, Apr 1, 2012

International Conference on Information Systems, Dec 10, 2000

International Journal of Management and Enterprise Development, 2006

A commonly used research methodology for identifying and explicating IS key issues is the Delphi ... more A commonly used research methodology for identifying and explicating IS key issues is the Delphi method. Through reference to a recently completed study of major issues relating to an Enterprise Resource Planning (ERP) system in the public sector, this paper describes an alternative Delphi-based methodology that addresses previously identified shortcomings of the traditional Delphi approach. More specific objectives of this paper are: to surface and address important issues in relation to the application of the Delphi method; to present a detailed description of the process for adapting and applying the alternative methodology described herein; and ultimately, to discuss the merits and shortcomings of the alternative methodology.

Journal of Global Information Technology Management, 2011

Journal of Decision Systems, 2001

A Delphi survey of ERP lifecycle implementation, management and support issues was conducted with... more A Delphi survey of ERP lifecycle implementation, management and support issues was conducted within five closely related agencies of the Queensland government. The five agencies each implemented SAP Financials at around the same time using the services of a common implementation partner. Responses were elicited from ERP project participants, managers at the agencies, and from users of the financial systems. Valid questionnaires were returned from 61 respondents in the first round survey (response rate = 52%) that yielded 274 perceived issues. Through three rounds of the Delphi survey, these issues have been summarised and categorized into 10 major issue categories (with 38 sub-issues). Lessons drawn from this study will assist in understanding the ERP lifecycle, specific characteristics of the public sector ERP lifecycle, and will provide insights into the strengths and weaknesses of ERP systems for public sector organizations.

IGI Global eBooks, 2020

Many hospitals in Taiwan have started to encounter new and fierce competition as a result of the ... more Many hospitals in Taiwan have started to encounter new and fierce competition as a result of the enactment of the National Health Insurance Policy in 1995. Hospitals should strive to use information technology (IT) strategically to improve their competitive advantage and meet the dynamic challenges in this competitive environment. This study adopts the Technology-Organization-Environment framework to understand the effects of contextual factors (e.g., environmental uncertainty and information intensity) and information service competence on the effectiveness of strategic information systems planning (SISP) to improve hospital management efficiency. A field survey was conducted using questionnaires distributed to accredited hospitals that serve patients from different regions/districts and with academic teaching qualifications/capabilities. These hospitals represent approximately a quarter of all hospitals in Taiwan. The findings show that the environmental unpredictability and business competence of IS executives are negatively related to the two SISP constructs: IT participation in the hospital planning and alignment of the IT plan with the comprehensive hospital plan. In addition, the findings demonstrate that information intensity has a significantly positive relation to both aforementioned SISP constructs. Finally, both constructs justify the significant positive correlations with the use of IT in increasing competitive advantages and improving the satisfaction of customers and end users. This research intends to guide the healthcare industry in raising competitive advantages to improve the operational efficiency of hospital management in today's highly digitalized environment.

Journal of Industrial and Production Engineering, Sep 1, 2013

The automotive industries have developed electric vehicles (EVs) to reduce environmental problems... more The automotive industries have developed electric vehicles (EVs) to reduce environmental problems and to increase future profits. Given that EVs require more charging time and charging stations, addressing convenience issues regarding obtaining energy for EVs is a key approach in increasing the desirability of these vehicles. Therefore, this study proposes a mobile service model for an electric vehicle charging station (EVCS). The research methodology used in this study is based on Gowin’s Vee model. The grounded theory and expert questionnaires are used to explore the proposed integration model for mobile commerce and EVCS. This model considers four domains, namely, service, technological, organizational, and financial domains, as well as 19 factors. The results of this study can provide guidance to governments, corporations, and the transport industry in creating an innovative service model for new charging stations for EVs. Future research would include the application of the proposed intelligent environment concept to charging stations.

The literature collecting and studying in this paper are based on the Grounded Theory to identify... more The literature collecting and studying in this paper are based on the Grounded Theory to identify the possible risk, and build up the prototype of risk assessment mechanism by the 64 risk factors framework which is generated from the 11 control areas of ISO 27001. Then, make sure the risk factors discussed are suitable through the mechanism modification by expert questionnaires distribution. Furthermore, through interviewing individual case by hospital to realize the impact to the implementation of the Personal Information Protection Act in the industry, and take further feasibility evaluation. Based on the results of this research, it is expected that an effective and quick method is developed to assist enterprises to identify possible risks and the importance of those risks in processing personal information, such that, the enterprises will not ignore those possible risks, on the same time, will not misjudge the importance of those risks either, therefore, reduce the chance of risk and possibility of illegal issues or personal information leakage generated by enterprise.

International Journal of Mobile Communications, 2010

As Information Technology (IT) plays a pivotal role in Supply Chain Management (SCM), not only do... more As Information Technology (IT) plays a pivotal role in Supply Chain Management (SCM), not only do modern companies leverage it as a tool in SCM, they also actively seek its assistance in enhancing their competitive advantages. Radio Frequency Identification (RFID) has emerged as a new technology that has attracted much attention because of its major technological contribution to the changing business environment. This paper contributes by referring to the theory of Diffusion of Innovation, and reviews all the relevant literature on the introduction of RFID and its success factors. This paper seeks to collate opinions from experts from industries, academics, and governments on the RFID using two rounds of experts' questionnaires. The results show that there are 21 key success factors within six dimensions, namely, organisation, environment, organisation decision-makers, system, tasks, and project management. The findings from this research can serve as a reference in introducing RFID systems to organisations as a means to reduce the high failure rates of large-scale projects.

Industrial Management and Data Systems, Jan 28, 2014

Purpose – The main aim of this study is to perform a case study to understand the information sys... more Purpose – The main aim of this study is to perform a case study to understand the information systems (IS) integration strategy of two high-tech companies after merger and acquisition. Design/methodology/approach – The authors perform a case study on the mergers and acquisitions (M&A) of two high-tech companies to illustrate the IS integration activities in the M&A processes. Findings – This study summarizes 26 fields from the IS integration process in the post-M&A period. These 26 fields highlight the challenges when standardizing the integrated system and the impacts on work routines as well as cultural resistance. Originality/value – This study shows that the success of IS integration in the M&A context is determined by identifying critical functions and leveraging the pre-M&A know-hows of both companies. Furthermore, standardization may not be the first priority during the integration process. It is also beneficial to keep the uniqueness of the systems of both companies which reduces the concerns of potential resistance of the IT personnel. This study also has managerial implications. The findings suggest that identifying and prioritizing relevant fields in the context of a cross-business IS integration would improve the resource allocation decision and the effectiveness of post-integration evaluation.

Information & Management, Mar 1, 2014

Review of Pacific Basin Financial Markets and Policies, Oct 14, 2022

The 30th Annual Conference on Pacific Basin Finance, Economics, Accounting, and Management was he... more The 30th Annual Conference on Pacific Basin Finance, Economics, Accounting, and Management was held at National Chung Cheng University, Taiwan on May 13 and 14, 2022. The first conference was held at Rutgers University in 1993. Since then, the conference has been held in Hong Kong (1994, 1998), Taipei (1995, 1999, 2003, 2006, 2011, 2016, 2019, 2020), Bangkok (2000, 2004, 2009), Rutgers (1996, 2001, 2005, 2012, 2018, 2021), Singapore (1997, 2002, 2017), Vietnam (2007, 2015), Australia (2008, 2013), China (2010), and Japan (2014). The program directors of the conference were Cheng-Few Lee, Rutgers University, USA.

IGI Global eBooks, Jan 18, 2011

This paper reports on a study of ERP lifecycle major issues from the perspectives of individuals ... more This paper reports on a study of ERP lifecycle major issues from the perspectives of individuals with substantial and diverse involvement with SAP Financials in Queensland Government. A survey was conducted of 117 ERP system project participants in five closely related state government agencies. A modified Delphi technique identified, rationalized and weighed perceived major issues in ongoing ERP life cycle implementation, management and support. The five agencies each implemented SAP Financials simultaneously using a common implementation partner. The three survey rounds of the Delphi technique, together with coding and synthesizing procedures, resulted in a set of 10 major issue categories with 38 sub-issues. Relative scores of issue importance are compared across government agencies, roles (client vs implementation partner) and organizational levels (strategic, technical and operational). Study findings confirm the importance of this finer partitioning of the data, and distinctions identified reflect the circumstances of ERP lifecycle implementation, management and support among the stakeholder groups. The study findings should also be of interest to stakeholders who seek to better understand the issues surrounding ERP systems and to better realise the benefits of ERP.