Papers by Ravi Seethamraju
Sophistication of the integrated world of work and increased recognition of business processes as... more Sophistication of the integrated world of work and increased recognition of business processes as critical corporate assets, require graduates and employees to develop 'process orientation'. Responding to these dynamic changes in business organizations, business schools are also continuing to modify their curriculum and introducing innovative teaching and learning strategies. ERP business simulation game is one such initiative that helps in understanding the business processes and in developing process orientation among business graduates. This paper is a part of a large research project that investigates influence of this simulation game on learning effectiveness, skills development, decision making and dynamics of group working. This paper reports on the impact of deploying an ERP simulation game as a teaching and learning tool on the students' ability to develop process orientation and analyses their generic attitudes towards the learning of SAP through this game. Results reveal the signify cant impact this game had on their abilities and points out the challenges in the process and pedagogy. Study found that the game contributed to deep learning in addition to resulting in significant improvement in their process orientation and integrative skills. The paper recommends further changes to the deployment and design of the game.
arXiv (Cornell University), May 28, 2016
This paper explores the alignment of enterprise systems and organisations in the post-adoptive ph... more This paper explores the alignment of enterprise systems and organisations in the post-adoptive phase. A research model is presented focusing on the alignment decisions in the managerial search process for solutions to business problems related to enterprise systems. Based on the research model we propose research questions for future research, particularly to analyse how managerial identity would affect the alignment decisions.
Assessing Strategic Readiness for Healthcare Analytics: System and Design Theory Implications
Designing for a Digital and Globalized World, 2018
The adoption of analytics solutions in hospitals is a recent trend aimed at fact-based decision m... more The adoption of analytics solutions in hospitals is a recent trend aimed at fact-based decision making and data-driven performance management. However, the adoption of analytics involves diverse stakeholder perspectives. Currently, there is a paucity of studies that focus on how the practitioners assess their organizational readiness for health analytics (HA) and make informed decisions on technology adoption given a set of alternatives. We fill this gap with our study by designing a strategic assessment framework guided by a DSRM approach that iteratively extends our past artifact. Our approach first entails the use of many in-depth case-studies, as well as embedded experts from the industry to inform the objective setting and design process. These inputs are then supported by two multi-criteria decision-making methods. We also evaluate our framework with healthcare practitioners for both design validity and future iterations of this project. Implications of our work for theory of design and action are also highlighted.
The impact of client use of blockchain technology on audit risk and audit approach—An exploratory study
International Journal of Auditing, 2021
Implementing Enterprise Resource Planning (ERP) systems, the most significant IT development in r... more Implementing Enterprise Resource Planning (ERP) systems, the most significant IT development in recent times, affects all aspects of organizational life. While the positive impact of ERP systems on operational efficiencies is well established in the literature, the relationship between ERP systems, decision support capability and decision-making processes has been inadequately investigated in the past. This paper hypothesizes a research model for further investigation. Using standardization and integration, the two key characteristics of ERP systems, the influence of ERP-enabled information environment is explained in terms of its impact on the accessibility/availability, quality and quantity of information. The extent of integration and standardization achieved while implementing the ERP system and organizational culture and size are moderating variables that are expected to moderate the influence of ERP-enabled environment on managerial decision making. Extending recent studies, t...
The newly established holistic approach to BPM (Business Process Management) has led to increased... more The newly established holistic approach to BPM (Business Process Management) has led to increased recognition of the knowledge and experience people develop, use and share while modelling, executing and improving their business processes. However, this knowledge perspective is often neglected by the current BP improvement methodologies. Our empirical research confirms that business process improvement is, in fact, a complex, knowledge-intensive, collaborative process that consists of a set of coordinated, contextualised knowledge management processes. This paper describes the results of our on-going research project that, among other things, aims to investigate the role of individual and collective process knowledge developed and used in a business process improvement methodology deployed in a real-life, complex organization.
Healthcare Analytics Adoption-Decision Model: A Case Study
Healthcare organizations (HCO) are under pressure to adopt emerging solutions with a view to impr... more Healthcare organizations (HCO) are under pressure to adopt emerging solutions with a view to improving the quality and efficiency of their operations, patient care and clinical decisions. In the literature, while recommendations have been put forth to follow an organizational approach to the adoption and implementation of analytics, there is a paucity of research into what specifically constitutes healthcare-analytics (HA), as well the antecedents that can explain and predict its adoption-decisions. In this paper, we fill this gap, by first proposing a typology for HA and an adoption-decision model that integrates the TOE framework with DeLone and McLean IS Success Model. We use a case study for the initial validation of the typology and the model. Our study reveals that the HCO studied has the same types of the data proposed in our typology, although the usage of the data and current/future adoption of analytics depends on many factors beyond simply technology.
This paper discusses the consequences of implementing ebusiness initiatives on business process p... more This paper discusses the consequences of implementing ebusiness initiatives on business process performance and proposes a model for further analysis. Integrating the operations management literature, diffusion theory and reengineering theories, this model attempts to hypothesize the consequences of implementing e-business strategies by way of redesigning and/or integrating the information, systems and processes and its impact on the business process performance attributes. Using an survey methodology, this study will attempt to measure the extent of implementing e-business initiatives in Australian manufacturing industry and the consequences of those initiatives on business process performance. Developing a theoretical framework/model will help in minimizing the uncertainty associated with such transitions, and explain the dynamic interactions between organizational factors, business process performance variables and information systems. In addition, it will make contribution to the theories dealing with the interface between information systems and operations management in e-business context.
This paper describes the thematic development of integrated process understanding, using process ... more This paper describes the thematic development of integrated process understanding, using process modelling and Enterprise Systems, through three consecutive units of an undergraduate degree. It reviews the literature on process modelling and Enterprise Systems, and the pedagogy of their use as teaching tools. It then describes teaching materials and methods designed to ensure that the issues arising from that literature are communicated to students in ways which develop their critical evaluation skills, and their motivation for study. Methods used to ensure that students’ learning is progressively developed from one unit to the next are also described.
Businesses are increasingly indicating a need for business graduates who have an integrated under... more Businesses are increasingly indicating a need for business graduates who have an integrated understanding of its operations, and an ability to address the multiple perspectives required in applying technology in a business setting. It is not always easy for undergraduates, with limited world experience, to gain such a holistic understanding. This paper discusses a ‘scaffolding’ approach to help them make the valuable links between one subject and another by deploying business, information/data and process modelling perspectives and their enabling technologies/tools. It proposes a detailed evaluation of this approach as the students progress from one subject to another.
Do Web Quality Characteristics Influence Initial Trust Beliefs
Information load, escalation of commitment and culture - an experimental study
An Exploratory Study of E-Commerce Operations and Business Process Changes
Impact of Artificial Intelligence on Auditing - An Exploratory Study
Artificial Intelligence (AI) assisted by the massive processing power and big data is poised to s... more Artificial Intelligence (AI) assisted by the massive processing power and big data is poised to significantly influence the auditing profession. Though selective initiatives deploying AI technology for specific auditing tasks are in place in the big four firms, empirical evidence is sketchy. This exploratory qualitative study, using the Technology-Organization-Environment (TOE) framework as its broad theoretical lens, and semi-structured interviews as the data collection strategy, investigates the adoption of Artificial Intelligence (AI) in auditing in Australia and identifies the factors influencing the adoption. Adoption of AI by auditing firms, our study found, would not only result in improvement in audit quality and decision making but also helps them build capabilities to deliver value-adding AI consultancy services that are more profitable than traditional auditing. External entities such as auditing standard-setting bodies and regulatory bodies in Australia are lagging behind due to their conservative approach and constraining the adoption. Some of the challenges include use of poor quality data in the development of AI solutions, inability to document the use of technology for verification by regulators, potential human bias that could be built in the AI programs, \u27black-box\u27 nature of AI solutions that do not inspire trust, perceived legal and reputational risk of financial auditing work that limits the potential use of AI. The study found a significant influence of AI on various stages of the audit process and observes the potential disappearnce of some of the traditionally known audit stages or their merger with others with the adoption of AI
J. Inf. Syst. Educ., 2007
Considering the increasing importance of enterprise systems in business, and their pedagogical va... more Considering the increasing importance of enterprise systems in business, and their pedagogical value in demonstrating business process orientation and concepts of integration, several universities have incorporated popular enterprise system (ES) software products such as SAP R/3 into their business school curricula. This paper describes an attempt at that integration and reports on the evaluation of the curriculum design and instructional strategies employed and the perceived knowledge gain. Based on the self-assessment of students’ knowledge and students’ perception of various aspects of the curriculum design and delivery, the effectiveness of the course was analysed. Analysis revealed that the students had perceived a significantly higher level of knowledge gain during the course on the knowledge domains such as implementation of enterprise systems and SAP software skills than on others such as interface knowledge and management knowledge. Expansion of the curriculum to enhance th...
Technology frames, Accountants and ERP systems use
Drawing on technological frame of reference as the theoretical basis, this study investigated the... more Drawing on technological frame of reference as the theoretical basis, this study investigated the limited use of ERP systems’ functionality and analyzed the incongruence between senior managers and day-to-day users. While the senior management believed in the strategic significance of ERP systems and concerned about the high-level benefits such as single truth of information and standardization, users perceived it from the perspective of dynamic expertise requirements and delivery of outcomes. The perceptions of users were rooted in their professional identity as accountants, and ‘excel’ as a transferable skill rather than ERP skills. With management’s low priority for management accounting functionality, users perceived it as a resource for sourcing transactional data. The political processes that ensured priority to financial accounting processes because of the risk and compliance requirements, have also alienated the users working in the reporting and decision support space and played significant role in shaping their interpretations and knowledge.
Enterprise Systems and Business Process Agility - A Case Study
2009 42nd Hawaii International Conference on System Sciences, 2009
... au Jaya Seethamraju University of Sydney, Australia j.seethamraju@econ.usyd.edu. au ... 1. In... more ... au Jaya Seethamraju University of Sydney, Australia j.seethamraju@econ.usyd.edu. au ... 1. Introduction Dynamic business environment requires firms to adjust, redesign and adapt their processes swiftly, or to be 'agile'. Business ...
Client use of blockchain technology: exploring its (potential) impact on financial statement audits of Australian accounting firms
Accounting, Auditing & Accountability Journal, 2021
PurposeThe paper reports on a study that investigated the (potential) impact of client use of blo... more PurposeThe paper reports on a study that investigated the (potential) impact of client use of blockchain technology on financial statement audits of Australian accounting firms.Design/methodology/approachData were primarily collected from semi-structured interviews with a range of stakeholders including audit partners from first- and second-tier accounting firms in Australia. The interviews focused on the perceived (potential) impact of blockchain on the stages of obtain (retain) engagement, engagement planning, risk assessment, audit evidence and reporting of financial statement audits of clients that use blockchain technology. Perceptions of changes to financial statement audits were interpreted using the logics of professionalism and commercialism.FindingsAustralian accounting firms have either obtained or considered engagements with clients with a cryptocurrency business or that use a blockchain platform although they are a small group. There is a view that blockchain technology...
Proceedings of the Annual Hawaii International Conference on System Sciences, 2019
The traditional business model of small retail convenience stores in India is increasingly under ... more The traditional business model of small retail convenience stores in India is increasingly under threat due to the entry of large supermarket chains and online retailers. This study, using a qualitative methodology and the Technology-Organization-Environment framework as the theoretical basis, investigated the digitalization of small retail stores. Our study found low levels of adoption of digital technologies for managing supply-side and customerside processes and a heavy dependence on cash and credit-based low value transactions. Inefficient processes, poor physical infrastructure, inadequate access to and poor reliability of digital technologies, and the costs are limiting the digitalization by small retail stores. Expressed ambiguity and inherent contradictions regarding the benefits of transparency, perceived sense of control, tax implications and mistrust in the external regulations in digital context denote the small retailers' incapacity to comprehend the changes and resources required to meet the challenges.
Australasian Conference on Information Systems 2018, 2018
Entry of large supermarkets and online retailers, and widespread adoption of digital technologies... more Entry of large supermarkets and online retailers, and widespread adoption of digital technologies are threatening the business models of small retail convenient stores in India. Using a qualitative methodology and the Technology-Organization-Environment framework, this study, investigated the challenges faced by these small retail stores in the context of a deliberate governmental push towards digital payments and increasing competition from large supermarkets and online retailers. Perceived loss of control, costs of technologies, customer's low socioeconomic background, suppliers influence, tax and security implications, bureaucracy, and lack of trust in the regulatory and external environment are the challenges identified in the study. In addition, poor physical and digital infrastructure, inadequate access to and poor reliability of digital technologies, and the costs are constraining the adoption of digital technologies.
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Papers by Ravi Seethamraju