{"status":"ok","message-type":"work","message-version":"1.0.0","message":{"indexed":{"date-parts":[[2025,11,1]],"date-time":"2025-11-01T09:21:40Z","timestamp":1761988900920},"reference-count":74,"publisher":"American Accounting Association","issue":"1","content-domain":{"domain":[],"crossmark-restriction":false},"short-container-title":[],"published-print":{"date-parts":[[2016,3,1]]},"abstract":"<jats:title>ABSTRACT<\/jats:title>\n               <jats:p>Advocated by auditors and regulators, information systems (IS) controls can mitigate risk and improve performance. But controls can just as easily lead to problems, slowing processes with unnecessary bureaucracy or overwhelming checks and balances. Managers can avoid these problems by understanding how to design and implement IS controls that align with important factors within the settings that they operate, such as organizational structure, staff expectations, and technical innovations. We address this challenge by operationalizing a method to evaluate control alignment within IS processes. The results can aid in determining the degree of complementarity between IS controls, organizational, staff, and process characteristics.<\/jats:p>","DOI":"10.2308\/isys-51297","type":"journal-article","created":{"date-parts":[[2015,9,29]],"date-time":"2015-09-29T16:07:10Z","timestamp":1443542830000},"page":"117-135","source":"Crossref","is-referenced-by-count":8,"title":["A Method to Evaluate Information Systems Control Alignment"],"prefix":"10.2308","volume":"30","author":[{"given":"W. Alec","family":"Cram","sequence":"first","affiliation":[{"name":"Bentley University"}]},{"given":"R. Brent","family":"Gallupe","sequence":"additional","affiliation":[{"name":"Queen's University"}]}],"member":"1112","published-online":{"date-parts":[[2015,9,1]]},"reference":[{"issue":"2","key":"2024082915300052500_i1558-7959-30-1-117-Ahrens1","doi-asserted-by":"crossref","first-page":"271","DOI":"10.1506\/VJR6-RP75-7GUX-XH0X","article-title":"Accounting for flexibility and efficiency: A field study of management control systems in a restaurant chain","volume":"21","author":"Ahrens","year":"2004","journal-title":"Contemporary Accounting Research"},{"key":"2024082915300052500_i1558-7959-30-1-117-Ahrens2","doi-asserted-by":"crossref","first-page":"819","DOI":"10.1016\/j.aos.2006.03.007","article-title":"Doing qualitative field research in management accounting: Positioning data to contribute to theory","volume":"31","author":"Ahrens","year":"2006","journal-title":"Accounting, Organizations and Society"},{"issue":"1","key":"2024082915300052500_i1558-7959-30-1-117-AshbaughSkaife1","doi-asserted-by":"crossref","first-page":"1","DOI":"10.1111\/j.1475-679X.2008.00315.x","article-title":"The effect of SOX internal control deficiencies on firm risk and cost of equity","volume":"47","author":"Ashbaugh-Skaife","year":"2009","journal-title":"Journal of Accounting Research"},{"key":"2024082915300052500_i1558-7959-30-1-117-Atkinson1","first-page":"41","article-title":"Standards for field research in management accounting","volume":"10","author":"Atkinson","year":"1998","journal-title":"Journal of Management Accounting Research"},{"key":"2024082915300052500_i1558-7959-30-1-117-Benbya1","doi-asserted-by":"crossref","first-page":"284","DOI":"10.1057\/palgrave.jit.2000080","article-title":"Using coevolutionary and complexity theories to improve IS alignment: A multi-level approach","volume":"21","author":"Benbya","year":"2006","journal-title":"Journal of Information Technology"},{"issue":"2","key":"2024082915300052500_i1558-7959-30-1-117-Boritz1","doi-asserted-by":"crossref","first-page":"231","DOI":"10.2308\/isys-50809","article-title":"Business modeling to improve auditor risk assessment: An investigation of alternative representations","volume":"28","author":"Boritz","year":"2014","journal-title":"Journal of Information Systems"},{"issue":"2","key":"2024082915300052500_i1558-7959-30-1-117-Chan1","first-page":"97","article-title":"Why haven't we mastered alignment? 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