Browsing by Author "Tsai, FL"

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A systems view of the evolution in information systems development
(2002-01-01)
Jan, TS
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Tsai, FL
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管理科學系
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Department of Management Science
This paper proposes a three-stage information systems development (ISD) model based on the Ackoff systems view to analyze the ISD evolution from the 1950s to the 1990s. For organization as a machine, information systems (IS) are designed by information professionals. For organization as an organism; IS are developed according to the selected methodology of ISD. For organization as a social system, IS would be dualistic, one for itself and another for its components, and IS departments would also be dual: one would be inward and another outward. The study investigates the changing roles and missions of IS for the three stages and explores the evolution of ISD strategies. The model also suggests that in the social stage ISD acquiring and utilizing both the inward and the outward resources of ISD to create more value is the greatest challenge and most important task for contemporary IS managers. The implications of the model are also discussed. Copyright (C) 2001 John Wiley Sons, Ltd.
Government budget and accounting information policy and practice in Taiwan
(2002)
Jan, TS
;
Tsai, FL
;
管理科學系
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經營管理研究所
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Department of Management Science
The principal government budget and accounting information policies in Taiwan are founded on the ability to provide integrated, consistent, and timely information for government managers to make more rational decisions concerning national resource allocation and evaluation. A specific accounting organization system has been designed for this purpose. This paper analyzes information policies and practices according to the relevant laws and regulations, identifies issues regarding the policies, and presents strategies to resolve the issues. (C) 2002 Elsevier Science Inc. All rights reserved.