International Conference on Enterprise
Systems, Accounting and Logistics
Proceedings of the
7th ICESAL 2010
Rhodes Island, Greece, June 28-29
Rhodes Island, 2010
7th ICESAL 2010 - TABLE OF CONTENTS
No AUTHORS TITLE PAGES
1 Andreas I. Nicolaou KEYNOTE SPEECH: Gnosis: Doxa,
Episteme, and Relations to Accounting and
2 Somnath Bhattacharya KEYNOTE SPEECH: The Need for Options-
Pricing Research in ERP Systems
3 Benita Gullkvist Diffusion of Digital Accounting Practice
4 Jian Cao, Andreas I. Nicolaou &
A Longitudinal Study of Market and Firm
Level Factors Influencing ERP Systems
Adoption and Post-Implementation
5 Nazim Taskin & Jacques Verville An Exploratory Study on Strategic
Alignment of Enterprise Systems and
Business Strategies, Performance, and
6 Oana Velcu & Ogan Yigitbasiouglu Dashboards adoption in the business
controller’s decision making process
7 Rob Nehmer & Marilyn Prosch Privacy, Data Pollution, Organizational
Responsibility, and the Sustainability of
8 Akram Bodaghi & Ahmad
Governance Decision Making Using XBRL 65-73
9 Trivellas Panagiotis, Kakkos
Nikolaos & Reklitis Panagiotis
Investigating the impact of motivation,
loyalty on performance intentions in the
Greek banking sector
10 Akram Bodaghi & Ahmad
The Effect of Corporate Governance and
Ownership Structure on Capital Structure
of Iranian Listed Companies
11 Thijs Emaus, Johan Versendaal,
Vincent Kloos & Remko Helms
Purchasing 2.0: An Explorative Study in
the Telecom sector on the Potential of Web
2.0 in Purchasing
12 Jacques Verville & Nazim Taskin Critical Enterprise Software Contracting
Issues: Rights, Assurances and
13 Amy W. Ray, Wilson Wong, Susan
Newell & Jesse Dillard
Beyond Privacy and Security: Ethical
Dilemmas Resulting From Emergent Uses
of Electronic Health Information
14 Vicky Arnold, Tanya Benford, Clark
Hampton & Steve G. Sutton
Enterprise Risk Management: Re-
Conceptualizing the Role of Risk and Trust
on Information Sharing in Transnational
15 Daniel Selby Process-based view of agility: the value
contribution of IT and the effects on
16 Robyn L. Raschke Do Auditors Adjust Their Audit Plans
Accordingly When They Encounter Material
Automated Control Weaknesses?
17 Michael Wagner Analyzing Inventory Routing Costs
18 Kakkos Nikolaos, Trivellas
Panagiotis & Fillipou Kaliopi
Exploring the link between job motivation,
work stress and job satisfaction. A case
study in the banking industry
Gnosis: Doxa, Episteme, and , p ,
Relations to Accounting and IS
Andreas I. Nicolaou
Owens Illinois ProfessorOwens‐Illinois Professor,
Bowling Green State University
International Journal of Accounting Information Systems
“All men by nature desire knowledge ”All men by nature desire knowledge.
ίδ ό δέ ίδ«εν οίδα ότι ουδέν οίδα»
“I know nothing except the fact of my ignorance.” g p f f y g
© A. I. Nicolaou 2010 2
• Philosophical Roots: what is knowledge howPhilosophical Roots: what is knowledge, how
is it acquired?
• Dimensions of “doxa” and “episteme” capture
differences in epistemological aspects of p g p
• Critical to understanding modern paradigms• Critical to understanding modern paradigms
of knowledge acquisition.
• Criticisms of unitary assumptions.
© A. I. Nicolaou 2010 3
Agenda cont’dAgenda – cont d
h d i b i l• Research domains: substantive, conceptual,
methodological and their interplay in defining
AIS research space.
• Multiplicity in Dimensions of AIS Researchp y
• Research Replication and Extension:
Importance of Research ProgrammesImportance of Research Programmes
• AIS Research Opportunities: Multiple
Th i M lti l M th dTheories, Multiple Methods
© A. I. Nicolaou 2010 4
• Gnosis in its philosophical origins:
(a) Immutable forms that exist in and of themselves:(a) Immutable forms that exist in and of themselves:
Plato: idea of forms ‐‐ ultimate knowledge (the “good”) relies on “forms of
perception” that are independent of the perceiver (mind) and the object to
be perceived and provide “forms” of intelligibility (myth of caves in Republic).p p g y ( y p )
(b) Unity of knowledge: Forms that make objects understandable cannot
exist apart from particular objects; Individual objects, are a unity of a
universal, repeatable form and a unique content or matter.
Aristotle:moral evaluations of daily life do not presuppose a “good” that is
independent of experience, personality, and circumstances. Importance of
knowledge as it develops in human endeavors – empirical focus.
(c) Orthological Rational: capturing the essence and causes of an event(c) Orthological – Rational: capturing the essence and causes of an event
Plato: reason is what maintains balance in human faculties (concept of
Aristotle: Reason is a distinctive human characteristic with properties of p p
“potentiality” and “actuality”.
By Aristotle, systematic perception and interpretation of reality is what helps
develop intellectual virtues (Nicomachean Ethics).
5© A. I. Nicolaou 2010
Gnosis = KnowledgeGnosis = Knowledge
• Doxa • Episteme• Doxa
– Bios – biomatic: experiential /
representational knowledge based
on direct experience – emotive
‐ Empirical – episteme: derived
from systematic inquiry
(Aristotle) – cognitive meaning.p
– Conceptual : based on reason and
l h h b
‐ Familiarity with specialized area
or field (Plato)
‐ Contrast to “experience”, “art”
(Plato)– A personal opinion that might be
true (person‐oriented philosophers
viz. Homer, Herodotus)
– Contrary to “episteme” (Plato)
‐ Closer to, but more
encompassing than modern
anglo‐saxon term of expertise –
iti iContrary to episteme (Plato)
– Emotional/subjective basis of
‐ Logical/objective basis of reason
– What is believed to be true ‐‐What is known to be true
6© A. I. Nicolaou 2010
Is episteme ever possible?Is episteme ever possible?
H d k hi i ?• How do we know something is true?
• Answer to this question depends on how we acquire
k l dknowledge.
• Is whole of our knowledge just a “doxa”?
C di i l i f ?– Conditional – importance of context?
– Based on convention?
Claims stand test of practical argument (cf Habermas)?– Claims stand test of practical argument (cf. Habermas)?
– Generally agreed understanding produced at a particular
point in time? Is it changeable across time?point in time? Is it changeable across time?
• Heraclitus: everything is in a state of flux
• Parmenides: change is an illusion
7© A. I. Nicolaou 2010
• Is positivism the answer? (modern North‐
American research seems to have adopted p
• Empirical research: only source of knowledge?• Empirical research: only source of knowledge?
Affirmative answer assumes empirical
h fresearch is prerequisite for positivism.
• However, is gnosis only derived from empiricalHowever, is gnosis only derived from empirical
8© A. I. Nicolaou 2010
Modern Philosophical DebatesModern Philosophical Debates
i i i l i i i i• Positivism versus alternatives: interpretivism;
• Conflicting assumptions and criteria(Chua
1986; Orlikowski and Baroudi 1991) :; )
– Beliefs about physical and social reality
– Beliefs about the notion of knowledgeBeliefs about the notion of knowledge
– Beliefs about the relationship between
knowledge and the empirical world (theory andknowledge and the empirical world (theory and
© A. I. Nicolaou 2010 9
Positivism Interpretivism Critical Theory
Beliefs about phy