%0 Journal Article
%T Measuring Information Latency
%A Rani Hoitash
%A Alexander Kogan
%A Rajendra P. Srivastava
%A Miklos A. Vasarhelyi
%J International Journal of Digital Accounting Research
%D 2006
%I University of Huelva, Rutgers University
%X Many companies have recently digitized a substantial number of their businessprocesses. It is often the case that some companies store their data on a digital medium and thatthis data is can be captured and stored in real-time or in a batch process. Measuring the time ittakes a system to traverse and process information is of the utmost importance to internal andexternal stakeholders of the organization. However, it is often difficult for companies to identifyinformation flow and process bottlenecks. In this paper we develop an approach for evaluating thelevel of companies¡¯ digitization. We formalize and provide an illustrative example for a modelthat can facilitate the measurement of information flow latency within organizations and discussthe benefits associated with the model.The proposed latency measure is unique in that it facilitates the measurement of informationflow and process latency. The measure is a very important in that it can assist management inimproving the most critical business processes in their company. Moreover, an assurance servicecan be developed in order to increase the trust in the digitization level of business partners. Usingthe proposed latency measurement model a future assurance service can provide supply chainpartners the confidence that their business partners can meet delivery and production schedulesaccurately and on a timely basis.
%K Digitization
%K Latency
%K Data Flow Diagram
%K Assurance
%U http://www.uhu.es/ijdar/10.4192/1577-8517-v6_1.pdf