Department of Accounting and Management Information Systems
Permanent URI for this community
Visit the Department of Accounting and Management Information Systems for more information.
The UDSpace community for this department contains open-access research materials created by members of this department.
Browse
Browsing Department of Accounting and Management Information Systems by Title
Now showing 1 - 9 of 9
Results Per Page
Sort Options
Item AI in Healthcare Supply Chain Management: Enhancing Efficiency and Reducing Costs with Predictive Analytics(Journal of Computer Science and Technology Studies, 2024-11-18) Khan, Fardin Sabahat; Masum, Abdullah Al; Adam, Jamaldeen; Karim, Md Rashidul; Afrin, SadiaThis paper explores the transformative role of artificial intelligence (AI) and predictive analytics in enhancing operational efficiency within healthcare supply chains. By leveraging AI-driven business analytics, healthcare organizations can optimize inventory management, improve demand forecasting, and streamline supply chain processes. The study presents a comprehensive review of recent advancements, challenges, and opportunities in the integration of AI technologies, focusing on their application in various healthcare contexts. Through systematic analysis of existing literature, the findings emphasize the significance of adopting AI and predictive analytics for effective decision-making, cost reduction, and improved service delivery in healthcare. The research highlights the need for organizations to embrace digital transformation and foster a collaborative approach in the implementation of AI-driven solutions to enhance overall supply chain resilience.Item Bias of AI-generated content: an examination of news produced by large language models(Scientific Reports, 2024-03-04) Fang, Xiao; Che, Shangkun; Mao, Minjia; Zhang, Hongzhe; Zhao, Ming; Zhao, XiaohangLarge language models (LLMs) have the potential to transform our lives and work through the content they generate, known as AI-Generated Content (AIGC). To harness this transformation, we need to understand the limitations of LLMs. Here, we investigate the bias of AIGC produced by seven representative LLMs, including ChatGPT and LLaMA. We collect news articles from The New York Times and Reuters, both known for their dedication to provide unbiased news. We then apply each examined LLM to generate news content with headlines of these news articles as prompts, and evaluate the gender and racial biases of the AIGC produced by the LLM by comparing the AIGC and the original news articles. We further analyze the gender bias of each LLM under biased prompts by adding gender-biased messages to prompts constructed from these news headlines. Our study reveals that the AIGC produced by each examined LLM demonstrates substantial gender and racial biases. Moreover, the AIGC generated by each LLM exhibits notable discrimination against females and individuals of the Black race. Among the LLMs, the AIGC generated by ChatGPT demonstrates the lowest level of bias, and ChatGPT is the sole model capable of declining content generation when provided with biased prompts.Item Does Susceptibility to the Numerosity Heuristic Impact Juror Assessments of Auditors' Liability?(Contemporary Accounting Research, 2021-07-19) Joe, Jennifer R.; Luippold, Benjamin L.; Sanderson, Kerri-AnnWe provide evidence that regulatory guidance aimed at improving audit efficiency and effectiveness—allowing auditor reliance on a multi-location client's competent and objective internal audit function (IAF)—can unintentionally increase auditors' litigation risk. Our research is important in demonstrating how client characteristics and juror cognitive processing, such as the number of client locations and jurors' susceptibility to the numerosity heuristic, factors beyond auditors' control, can exacerbate their litigation exposure. Consistent with theoretical predictions, we find that susceptibility to the numerosity heuristic contributes to jurors assessing an increased likelihood of misstatement on multi-location compared to single-location audits. Furthermore, these assessments of higher misstatement risk on multi-location audits lead jurors to perceive that auditor reliance on the client's IAF in multi-location audits is less appropriate (i.e., not normal). Accordingly, jurors judge that auditors are more negligent when they rely on the IAF during multi-location audits than when they do not, but IAF reliance does not impact auditor negligence on single-location audits. Our results suggest auditor reluctance to use a qualified IAF, despite client pressure and regulatory allowance, can provide potential benefits to firms in terms of reduced litigation exposure. Thus, we demonstrate the legal regime can undermine the objectives of regulators' guidance to enhance audit efficiency and corporate governance.Item Fraud Firms' Non-Implicated CFOs: An Investigation of Reputational Contagion and Subsequent Employment Outcomes(Contemporary Accounting Research, 2022-11-10) Condie, Eric R.; Convery, Amanda M.; Zehms, Karla M.We investigate labor market consequences for CFOs employed by fraud firms, focusing on reputational contagion for those who are not implicated. These individuals provide an opportunity to understand reputational contagion and the nuanced meaning of “guilt” because the labor market may suspect complicity or infer negligence regardless of whether that is truly the case. We compare these CFOs to a matched sample of non-fraud CFOs and track both turnover and subsequent employment positions. Non-implicated CFOs are more likely to experience turnover compared to non-fraud CFOs, driven in particular by the public revelation of fraud to the labor market. We further find that non-implicated CFOs are more likely to obtain comparable subsequent employment than non-fraud CFOs before the fraud is publicly revealed, but not after. In supplementary analyses, we find that turnover rates are highest for non-implicated CFOs who started their employment with the firm before the fraud began as compared to non-implicated CFOs who started their employment after the fraud began. These results highlight the labor market significance of the public revelation of fraud and imply that the labor market does not fully distinguish between fraud firm association and general firm performance when making executive hiring decisions.Item Motivational Tiered Assessment: A New Grading Approach for Motivating Information Systems Students(Communications of the Association for Information Systems, 2021-12-10) Serva, Mark; Convery, Amanda; Bullough, AmandaAcademia places significant weight on grades as a metric to assess how much students have learned (Beatty, 2004). As a form of assessment, however, grades alone do not provide room for feedback and further student development. This paper offers a new direction to information systems (IS) programs to improve student motivation and better assess student learning—motivational tiered assessment (MTA)—that we propose overcomes these concerns. A tiered approach to learning allows students to choose how much effort and commitment they want to apply and assesses students’ competence based on the performance outcome they choose to achieve by meeting a specific set of pre-determined specifications and expectations. We first explain how MTA works. We then delineate how the new system differs from the points-based grading system, which academia commonly uses. We conclude by presenting three class examples that illustrate how one can apply MTA across an IS curriculum.Item On-Demand Delivery Platforms and Restaurant Sales(Management Science, 2024-10-16) Li, Zhuoxin; Wang, GangRestaurants are increasingly relying on on-demand delivery platforms (e.g., DoorDash, Grubhub, and Uber Eats) to reach customers and fulfill takeout orders. Although on-demand delivery is a valuable option for consumers, whether restaurants benefit from or are being hurt by partnering with these platforms remains unclear. This paper investigates whether and to what extent the platform delivery channel substitutes restaurants’ own takeout/dine-in channels and the net impact on restaurant revenue. Empirical analyses show that restaurants overall benefit from on-demand delivery platforms—these platforms increase restaurants’ total takeout sales while creating positive spillovers to customer dine-in visits. However, the platform effects are substantially heterogeneous, depending on the type of restaurants (independent versus chain) and the type of customer channels (takeout versus dine-in). The overall positive effect on fast-food chains is four times as large as that on independent restaurants. For takeout, delivery platforms substitute independent restaurants’ but complement chain restaurants’ own takeout sales. For dine-in, delivery platforms increase both independent and chain restaurants’ dine-in visits by a similar magnitude. Therefore, the value of delivery platforms to independent restaurants mostly comes from the increase in dine-in visits, whereas the value to chain restaurants primarily comes from the gain in takeout sales. Further, the platform delivery channel facilitates price competition and reduces the opportunity for independent restaurants to differentiate with premium services and dine-in experience, which may explain why independent restaurants do not benefit as much from on-demand delivery platforms.Item Pro-environmental User Behavior in the Lifecycle of Consumer Electronics(AIS Transactions on Human-Computer Interaction, 2023-10-01) Li, Yaojie; Wang, Xuan; Javadi Khasraghi, Hanieh; Stafford, ThomasAcknowledging environmental sustainability as one of the most critical global challenges in our time, information systems (IS) scholars and practitioners have begun to address environmental problems by developing and implementing various green information systems. Besides pro-environmental IT artifacts, we argue that user-oriented green practices play a crucial role in ameliorating the adverse effects that result from making, using, and disposing electronic devices. To that end, we examine user intentions toward engaging in pro-environmental behaviors that can penetrate the electronic device lifecycle, which includes choosing, using, and disposing such devices. In particular, we adopt the extended theory of planned behavior as a lens and suggest ecological beliefs among users can determine their ecological attitude, subjective norms, and perceived behavioral control, which, in turn, can shape their pro- environmental behavior. Also, ecological knowledge appears to play an influential role in changing user intentions to perform pro-environmental practices. We also revisit relevant green IT and green IS literature while providing future research directions.Item Regulating Powerful Platforms: Evidence from Commission Fee Caps(Information Systems Research, 2024-02-28) Li, Zhuoxin; Wang, GangPlatform giants typically possess strong power over other participants on the platforms. Such power asymmetry gives platform owners the edge on setting platform fees to capture the surplus created on their platforms. Although there is a heated debate on regulating these powerful platforms, the lack of empirical studies hinders the progress toward evidence-based policymaking. This research empirically investigates this regulatory issue in the context of on-demand delivery. Delivery platforms (e.g., DoorDash) charge restaurants a commission fee, which can be as high as 30% per order. To support small businesses, recent regulatory scrutiny has started to cap the commission fees for independent restaurants. This research empirically evaluates the effectiveness of platform fee regulation, by investigating recent regulations across 14 cities and states in the United States. Our analyses show that independent restaurants in regulated cities (i.e., those paying reduced commission fees) experience a decline in orders and revenue, whereas chain restaurants (i.e., those paying the original fees) see an increase in orders and revenue. This intriguing finding suggests that chain restaurants, not independent restaurants, benefit from the regulations that were intended to support independent restaurants. We find that platforms’ discriminative responses to the regulation may explain the negative effects on independent restaurants. That is, after cities enact commission fee caps, delivery platforms become less likely to recommend independent restaurants to consumers, and instead turn to promoting chain restaurants. Moreover, delivery platforms increase their delivery fees for consumers in regulated cities, suggesting that these platforms attempt to cover the loss of commission revenue by charging customers more.Item The Impact of Artificial Intelligence (AI) on Business Operations in Bangladesh(International Journal of Innovative Science and Research Technology, 2024-09-13) Sarker, Md. Shabuz; Khan, Fardin Sabahat; Roon, Sharmin LaylaAI technology is becoming increasingly popular in the business sector in Bangladesh. AI's integration into different elements of daily life and business operations is common. Implementing it in the company may enhance marketing efforts by speeding up, reducing costs, and increasing accuracy. Business owners who use AI in their advertising efforts should expect increased popularity and a significant competitive edge in the digital industry. It may transform businesses through innovative ideas and effective marketing strategies. Additionally, it provides solutions for hard jobs, promoting significant company growth. However, there are also downsides to employing AI, including a lack of technical knowledge, concerns about data privacy and security, and challenges with gathering information and storage. To overcome these challenges, businesses should educate employees on AI, seek diverse financing and qualified personnel, collaborate with the government on infrastructure support and legislation, address job displacement concerns through training, and encourage employee acceptance of change. Businesses in Bangladesh can enhance operations and competitiveness via using these strategies. Business leaders, decision- makers, and researchers interested in maximizing AI's potential and improving business outcomes in Bangladesh may benefit from this research. The study continued by presenting theoretical and managerial implications that will help business owners, managers, stakeholders, and policymakers enhance their business performance.