Purpose This paper provides new insights about security behaviour in selected US and Irish organisations by investigating how organisational culture and procedural security countermeasures tend to influence employee security actions. An increasing number of information security breaches in...

The growing dissatisfaction with perceived distributional inequality and budgetary constraints gave rise to a discussion on the (re-)introduction of wealth taxes. Wealth taxes are typically levied on private wealth, in some countries also on corporate wealth. To avoid misleading statements...

We examine which tax allocation system leads to more severe distortions with respect to locational investment decisions. We consider separate accounting (SA) and formula apportionment (FA). The effects of both systems have been hotly debated in Europe in the past years. The reason is that the EU...

This volume features a collection of papers on emerging concepts, significant insights, novel approaches and ideas in information systems development. It examines advances in information systems development in general, and their impact on the development of new methods, tools and management. The...

This volume is a collection of papers on emerging concepts, approaches and ideas in information systems research. It examines theoretical and methodological issues related to both information systems development in general and the complexity of information systems as socio-technical systems. The...

A DSR study on Iterative Tool Development to Measure IT Process Maturity in an Agile Context -- A living lab perspective on information systems development process -- Cloud-based Business Intelligence Solutions in the Management of Polish Companies -- Conceptualizing Node.js Projects: a...

Core Operational Business-IT Alignment: Current Trends and Open Challenges -- Unveiling the User Experience: A Synthesis of Cognitive Neuroscience Methods in Digital Product Design -- A New Architecture for Data Analysis on Blockchain Without Data Replication -- Exploring Barriers and Engagement...