LEADS US NOT INTO TEMPTATION : KNOWLEDGE WORKERS , BUSINESS INTELLIGENCE SYSTEMS , AND OCCUPATIONAL FRAUD
作者： Theophanis C. Stratopoulos , Clark Hampton
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摘要: This paper explores how uncertainty reduction due to increased forecasting accuracy, which is one of main benefits associated with the adoption Business Intelligence (BI) systems, will affect behavior knowledge workers and this change in their impact appropriation from BI investments. The study uses a micro-economic model order show that higher accuracy likely create conditions for behave morally hazardous fashion. result opportunistic can appropriate themselves relatively larger portion firm’s rents investments should accrue firm ultimately external stakeholders. Studies measure payoffs IT enable more accurate forecasts, such as BI, are underestimate total by through behavior.
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