The Utilization of Information Systems Technology in State Financial Management: An Empirical Assessment.

Author List: Stevens, John M.; Cahill, Anthony G.; Laplante, Josephine M.;
Journal of Management Information Systems, 1991, Volume 8, Issue 1, Page 107-128.
Many of the budgets of state governments are larger than those of a number of Fortune 500 companies. Budgeting offices in the executive branches of state governments are increasingly utilizing a wide variety of information systems technologies to manage and track funds, engage in financial planning, and undertake sophisticated financial analysis. These offices are the "nerve centers" for financial planning, evaluation, and management of funds for state-level programs and policies. This report explores two distinct issues within the context of technology and management in state budgeting offices. The first is an examination of the role that technology plays in the organizational structures and practices of these offices. In this regard, the thirty-eight budgeting offices in the sample demonstrated a comprehensive pattern of information systems use that compares favorably with technology use in other levels of government and reflects the multiple roles that public managers in these offices must play. The second issue is an assessment of the association between environmental, organizational, and technological factors, and the adoption and utilization of information systems technology. Surrogate variables for each of the three theoretical factors were found to be associated with increased adoption and use of technology in the offices surveyed. An argument is made for a theoretical perspective on the adoption and utilization of technology that attempts to integrate each of these three perspectives.
Keywords: Government finance; INFORMATION SYSTEMS; PUBLIC SECTOR
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List of Topics

#77 0.128 information systems paper use design case important used context provide presented authors concepts order number various underlying implementation framework nature
#18 0.118 adaptive theory structuration appropriation structures technology use theoretical ast capture believe consensus technologies offices context based initial advanced exploring findings
#252 0.110 management practices technology information organizations organizational steering role fashion effective survey companies firms set planning focus committees executives managing committee
#79 0.103 public government private sector state policy political citizens governments contributors agencies issues forums mass development organizations issue differences economic study
#1 0.098 organizational organizations effectiveness factors managers model associated context characteristics variables paper relationships level attention environmental technological based maturity organization's relationship
#35 0.075 technology organizational information organizations organization new work perspective innovation processes used technological understanding technologies transformation consequences perspectives use administrative economic
#218 0.072 role roles gender differences women significant play age men plays sample differ played vary understand critical greater implications relatively offered
#122 0.056 attention utilization existing codification model received does limitations theories receiving literature paying causes additional building examine examination focusing technological initial
#78 0.052 planning strategic process management plan operational implementation critical used tactical effectiveness number identified activities years effective developed issues empirical plans
#49 0.050 adoption diffusion technology adopters innovation adopt process information potential innovations influence new characteristics early adopting set compatibility time initial current