Over the past three decades, the reliance on sophisticated spreadsheets for budgeting has emerged as a standard in most organizations (Hesse and Hesse Scerno, 2009). Despite these technological advancements, rich empirical evidence documents that technologically induced ‘spreadsheet errors'...

The use of computers to execute trades, often with very low latency, has increased over time, resulting in a variety of computer algorithms executing electronically targeted trading strategies at high speed. We describe the evolution of increasingly fast automated trading over the past decade...

During the last two decades, the foundation of the United States economy has shifted from primary dependence on labor-intensive, manufacturing industries to dependence on the development of advanced technology. This shift has been especially apparent in the field of computers. The development of...

The increasing reliance on modern technology has resulted in intellectual property comprising a substantial portion of the business assets of modern commercial enterprises. As a result, enterprises are increasingly utilizing intellectual property laws to protect the value of their intellectual...

In 1966, the philosopher Michael Polanyi observed, "We can know more than we can tell... The skill of a driver cannot be replaced by a thorough schooling in the theory of the motorcar; the knowledge I have of my own body differs altogether from the knowledge of its physiology." Polanyi's...

An increasingly influential "technological-discontinuity" paradigm suggests that IT-induced technological changes are rapidly raising productivity while making workers redundant. This paper explores the evidence for this view among the IT-using U.S. manufacturing industries. There is some...

Output measurement metrics for the softwaredevelopment process need to be re-examined todetermine their performance in the new, radicallychanged CASE development environment. This papercritiques and empirically evaluates several approachesto the measurement of outputs from the CASE process.The...

Given past estimates of wage increases associated with workplace computer use and higher usage rates among more skilled workers, the diffusion of computers has been interpreted as a mechanism for skill-biased technological change and consequent widening of the earnings distribution. I...

While many audit firms have adopted electronic systems for workpaper preparation and review in hopes of improving both efficiency and effectiveness, prior research shows that the expected gains may be difficult to achieve. In order to investigate possible sources of difficulty in full use of...