FRINK Linked Data Fragments server

Matches in SemOpenAlex for { <https://semopenalex.org/work/W3138049862> ?p ?o ?g. }

• W3138049862 endingPage "456" @default.
• W3138049862 startingPage "436" @default.
• W3138049862 abstract "Purpose The purpose of this paper is to explore the unique and challenging relationship between the chief financial officer (CFO) and chief information officer (CIO) in the public sector. Design/methodology/approach In this paper, the authors operationalize the CFO–CIO relationship using upper echelon theory (UET) and propose an extension to it by introducing relationship effectiveness and role perception constructs. Applying a configurational approach to paired survey data, the authors use fuzzy set qualitative comparative analysis to examine both joint and individual role paths to success. Findings The CFO is ultimately responsible for financial reporting, disclosure and financial decision-making; however, regulatory changes in the accounting domain have resulted in the increased use of information technology (IT) thereby bringing the CIO to the forefront of the accounting information discussion. Thus, an improved understanding of the CFO/CIO relationship can have a direct impact on how accounting information is captured and analyzed. The authors find that CFO and CIO proximity can often increase the likelihood of an effective relationship. On an individual level, an ambidextrous approach to strategic value and cost-effectiveness is key to both CFO and CIO success. Research limitations/implications This study extends current models of top management team relationships by examining work proximity and role perception in the context of UET. It was conducted within the context of Canadian government and post-secondary education. The authors believe the findings can be generalized for the public sector in general; however, its applicability in the private sector, where the role of the CFO is broader, is uncertain. Practical implications The findings identify an opportunity for both accounting (financial) and IT communities to develop education within the context of their respective professional bodies to enhance this special relationship. Originality/value Recent regulatory changes in the accounting domain have brought an increased need for IT and therefore increased interaction between the CFO and CIO. This study focuses on the unique relationship between the CFO and CIO, which has a direct impact on accounting functions and highlights the importance of both the CFO and CIO having an ambidextrous approach to strategic value and cost-effectiveness if they want to be successful. In addition, it demonstrates that the relationship between the CFO and CIO is important, but more important for the success of the CIO than the CFO." @default.
• W3138049862 created "2021-03-29" @default.
• W3138049862 creator A5048805723 @default.
• W3138049862 creator A5076178665 @default.
• W3138049862 date "2021-03-25" @default.
• W3138049862 modified "2023-09-25" @default.
• W3138049862 title "Public sector CFOs and CIOs: impacts of work proximity and role perceptions" @default.
• W3138049862 cites W1496596930 @default.
• W3138049862 cites W1511248908 @default.
• W3138049862 cites W1528830218 @default.
• W3138049862 cites W1556059019 @default.
• W3138049862 cites W1572409317 @default.
• W3138049862 cites W1577129535 @default.
• W3138049862 cites W1638300701 @default.
• W3138049862 cites W1968123847 @default.
• W3138049862 cites W2002814464 @default.
• W3138049862 cites W2029732412 @default.
• W3138049862 cites W2043625157 @default.
• W3138049862 cites W2081679165 @default.
• W3138049862 cites W2087792459 @default.
• W3138049862 cites W2093650755 @default.
• W3138049862 cites W2096739160 @default.
• W3138049862 cites W2098386901 @default.
• W3138049862 cites W2099096472 @default.
• W3138049862 cites W2100408980 @default.
• W3138049862 cites W2117012826 @default.
• W3138049862 cites W2118286575 @default.
• W3138049862 cites W2119092313 @default.
• W3138049862 cites W2125047636 @default.
• W3138049862 cites W2125806375 @default.
• W3138049862 cites W2126129668 @default.
• W3138049862 cites W2130019381 @default.
• W3138049862 cites W2139382679 @default.
• W3138049862 cites W2141262009 @default.
• W3138049862 cites W2141905320 @default.
• W3138049862 cites W2156580739 @default.
• W3138049862 cites W2157618535 @default.
• W3138049862 cites W2157994057 @default.
• W3138049862 cites W2160508049 @default.
• W3138049862 cites W2162620934 @default.
• W3138049862 cites W2529082074 @default.
• W3138049862 cites W2538899430 @default.
• W3138049862 cites W2554405442 @default.
• W3138049862 cites W2589284019 @default.
• W3138049862 cites W2606973569 @default.
• W3138049862 cites W2761412512 @default.
• W3138049862 cites W2796815773 @default.
• W3138049862 cites W2808704462 @default.
• W3138049862 cites W2899626117 @default.
• W3138049862 cites W3036892019 @default.
• W3138049862 cites W3121736426 @default.
• W3138049862 cites W3124271667 @default.
• W3138049862 cites W4237455074 @default.
• W3138049862 doi "https://doi.org/10.1108/jaoc-09-2019-0099" @default.
• W3138049862 hasPublicationYear "2021" @default.
• W3138049862 type Work @default.
• W3138049862 sameAs 3138049862 @default.
• W3138049862 citedByCount "3" @default.
• W3138049862 countsByYear W31380498622023 @default.
• W3138049862 crossrefType "journal-article" @default.
• W3138049862 hasAuthorship W3138049862A5048805723 @default.
• W3138049862 hasAuthorship W3138049862A5076178665 @default.
• W3138049862 hasConcept C111472728 @default.
• W3138049862 hasConcept C121955636 @default.
• W3138049862 hasConcept C136264566 @default.
• W3138049862 hasConcept C138885662 @default.
• W3138049862 hasConcept C144133560 @default.
• W3138049862 hasConcept C147859227 @default.
• W3138049862 hasConcept C151730666 @default.
• W3138049862 hasConcept C15744967 @default.
• W3138049862 hasConcept C162324750 @default.
• W3138049862 hasConcept C169760540 @default.
• W3138049862 hasConcept C17744445 @default.
• W3138049862 hasConcept C199539241 @default.
• W3138049862 hasConcept C26760741 @default.
• W3138049862 hasConcept C2777189325 @default.
• W3138049862 hasConcept C2779343474 @default.
• W3138049862 hasConcept C39549134 @default.
• W3138049862 hasConcept C74275925 @default.
• W3138049862 hasConcept C86803240 @default.
• W3138049862 hasConcept C9354725 @default.
• W3138049862 hasConceptScore W3138049862C111472728 @default.
• W3138049862 hasConceptScore W3138049862C121955636 @default.
• W3138049862 hasConceptScore W3138049862C136264566 @default.
• W3138049862 hasConceptScore W3138049862C138885662 @default.
• W3138049862 hasConceptScore W3138049862C144133560 @default.
• W3138049862 hasConceptScore W3138049862C147859227 @default.
• W3138049862 hasConceptScore W3138049862C151730666 @default.
• W3138049862 hasConceptScore W3138049862C15744967 @default.
• W3138049862 hasConceptScore W3138049862C162324750 @default.
• W3138049862 hasConceptScore W3138049862C169760540 @default.
• W3138049862 hasConceptScore W3138049862C17744445 @default.
• W3138049862 hasConceptScore W3138049862C199539241 @default.
• W3138049862 hasConceptScore W3138049862C26760741 @default.
• W3138049862 hasConceptScore W3138049862C2777189325 @default.
• W3138049862 hasConceptScore W3138049862C2779343474 @default.
• W3138049862 hasConceptScore W3138049862C39549134 @default.
• W3138049862 hasConceptScore W3138049862C74275925 @default.

• next