International Conference on Enterprise Systems, International Conference on Enterprise Systems, Accounting

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  • International Conference on Enterprise Systems, Accounting and Logistics

    Proceedings of the

    7th ICESAL 2010 Rhodes Island, Greece, June 28-29

    ISBN: 978-960-287-130-0

    Rhodes Island, 2010


    No AUTHORS TITLE PAGES 1 Andreas I. Nicolaou KEYNOTE SPEECH: Gnosis: Doxa,

    Episteme, and Relations to Accounting and IS Research


    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 & Somnath Bhattacharya

    A Longitudinal Study of Market and Firm Level Factors Influencing ERP Systems Adoption and Post-Implementation Decision Choices


    5 Nazim Taskin & Jacques Verville An Exploratory Study on Strategic Alignment of Enterprise Systems and Business Strategies, Performance, and Flexibility


    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 Information Ecologies


    8 Akram Bodaghi & Ahmad Ahmadpour

    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 Ahmadpour

    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 Responsibilities


    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 Alliances


    15 Daniel Selby Process-based view of agility: the value contribution of IT and the effects on process outcomes


    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. Aristotle

    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

  • AgendaAgenda

    • 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 knowledge.

    • 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

    • Conclusions 

    © A. I. Nicolaou 2010 4

  • GnosisGnosis • 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  justice) 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 

    Episteme ‐ Empirical – episteme: derived 

    from systematic inquiry  (Aristotle) – cognitive meaning.p

    meaning. – Conceptual :  based on reason and 

    multiple experiences 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)

    (Plato) ‐ Closer to, but more 

    encompassing than modern anglo‐saxon term of expertise –

    iti iContrary to  episteme  (Plato) – Emotional/subjective basis of 

    knowledge (thymos)

    cognitive meaning. ‐ 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

  • Episteme=positivism?Episteme=positivism?

    • Is positivism the answer? (modern North‐ American research seems to have adopted p this view)

    • 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  research?

    8© A. I. Nicolaou 2010

  • Modern Philosophical DebatesModern Philosophical Debates

    i i i l i i i i• Positivism versus alternatives: interpretivism;  critical theory.

    • 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  practice)

    © A. I. Nicolaou 2010 9

  • Paradigm


    Positivism Interpretivism Critical Theory


    Beliefs about phy