A peer-reviewed open-access online journal that that publishes scholarly articles on all aspects of information systems. JSAIS emphasizes originality, importance, and cogency of ideas, with a broad focus emphasizing various research methodologies and inclusive of interdisciplinary investigations. More...

Editorial Board

  • Michael Cuellar (Georgia Southern University)
  • Meg Murray (Kennesaw State University)

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Volume 3, Issue 1 (Fall 2015) Current Issue

Exploring the Factors Associated with Online Financial and Performance Disclosure in Nonprofits

Roderick L. Lee and Marie C. Blouin

Informed by theories of technological innovation, this paper develops and empirically tests a web disclosure adoption model. In order to test the model, a questionnaire was administered to a sample of 775 organizations in an eight-county regional area in the Northeastern United States. Results reveal that Chief Executive Officer (CEO) and organizational characteristics are related to web disclosure adoption. Specifically, there is more disclosure of performance information online when the CEO believes that the web is useful for promoting transparency and accountability, when the organization views the web as a communication or strategic tool, when more employees have technical expertise, and when the board of directors is more supportive of web technology. We found more web disclosure of financial information when the organization possesses the technological readiness for web disclosure. This paper contributes to research by identifying the main factors that facilitate web disclosure adoption in nonprofit contexts.

Beyond Habit: The Role of Sunk Costs on Developing Automatic IS Use Behaviors

Jeffrey A. Clements

Habitual routine behaviors and their subsequent conditioned response behaviors are two very powerful determinants of future human behavior. This study conceptualizes the habits or routines that people engage in with technology as being distinct and apart from automatic IS use behaviors. Automatic IS use behaviors—of which people are often unaware of the behavior until reflecting backward upon it—are hypothesized to be a result of a person’s interaction with certain technology features which act as stimulus and reward mechanisms. Additionally, the roles of habit and a person’s perception of sunk costs are hypothesized to play an important role in the development of automatic IS use behaviors. An international study of 177 individuals using a wide range of technologies provides support for the proposed relationships. The findings of the study, the limitations, and directions for future research are also discussed.