The purpose of the study is to carry out a comprehensive analysis of the accountant auditor career in Ecuador, analysing the characteristics of the curricular construction in terms of the design and construction of the graduation profiles. It seeks to answer: what are the main characteristics of the training of the auditor accountant declared by the Ecuadorian universities? For this, descriptive qualitative research is proposed to understand the complexity of the discipline, through an ontological framework. For the present study, information was collected regarding the graduation profiles and study plans of all current universities in Ecuador. The results show the accentuated practical profile of the graduates; and in skills, the power to audit, make decisions and advice, highlighting a solid command of accounting and auditing, although concerns remain about quality and a heterogeneity in the curricula that are potentially confusing for the milieu of applicants and employers.

Esta investigación identifica los aspectos diferenciadores en la construcción de denominaciones y enfoques curriculares de los programas de contabilidad en América Latina, basándose en 345 programas de 325 universidades de países como Argentina, Bolivia, Chile, Colombia y Venezuela. La metodología mixta empleada combina análisis cualitativo y cuantitativo. Se identificaron 50 denominaciones, que varían desde títulos generales como “contador público” hasta especialidades como “contabilidad y auditoría” o “contabilidad y finanzas”. La duración promedio de los programas es de 9,1 semestres, con un rango de 8 a 12 semestres. El análisis de mallas curriculares revela una considerable heterogeneidad entre países e instituciones, con una gran diversidad en las áreas de conocimiento impartidas. Los resultados indican que los perfiles de egreso de las universidades a menudo difieren de lo prometido en las mallas curriculares, lo que sugiere una desconexión entre los objetivos educativos y los planes de estudio implementados.

Information and Management Control Engineering is an academic program offered in business schools in Chile. Its existence is closely related to the need for companies to understand how to optimally use information systems and technologies to improve management practices. Over the past decades, these programs have experienced significant growth. However, despite their growth, there is a lack of standardized guidance for their development, leading to heterogeneity among universities offering this degree. In this article, we propose the construction of an ontological framework that describes the offerings of Information and Management Control Engineering programs in Chile. The goal is to foster discussion on the essential elements that should be present both in the graduate profile of students and in the curriculum. In this way, we seek to promote solid and coherent training that prepares future professionals to face the challenges of today’s business world.

The growth of the Peruvian higher education democratized the access to a larger proportion of the population, but due to the lack of regulation, low-quality institutions emerged. Since 2012, several reforms pursue the improvement of quality and enhance the productivity and scientific-technological impact, in a process that could be developed without organization or strategy. This research collects the vision and mission of universities, analyzing them with an ontological framework to describe and understand the impact of the aspirations that universities propose to the country, assessing if they are being met, and the areas that need greater efforts for their deployment. The results reveal a major teaching approach, and an early development of the sci-entific research activity.

The project management in the area of Information Technologies (IT) has not proven to yield the results expected, as the failure rates have been documented as higher than success. One explanation for such results comes from the huge variants of what is called an IT project, so that there is no single method or “silver bullet” that can serve as an effective tool in all situations. Recognizing the complexity of IT projects and the particularities of organizations implementing IT, the present article revises the literature in ITPM complexity, and proposes a customizing method to choose tools and techniques for IT project management. The article's main purpose is the introduction of a construction logic of a method that collects data for the application of a content-based filtering technique to produce recommendations of bundled tools, based on project characteristics and organizational contexts.

El crecimiento de la educación superior peruana democratizó su acceso a la mayor parte de la población, aunque por falta de regulación surgieron instituciones de baja calidad. Desde 2012, diversas reformas persiguen mejorar la calidad y potenciar la productividad e impacto científico-tecnológico, en un proceso que podría estarse dando sin orden ni estrategia. Esta investigación recopila la visión y misión de las universidades y, con un marco ontológico, las analiza cualitativamente para describir y comprender las aspiraciones que proponen al país, evaluando si se están cumpliendo y observando las áreas en las que aún se debe trabajar. Los resultados muestran que las universidades peruanas tienen un enfoque principalmente docente, y que la investigación científica que desarrollan es incipiente.

PurposeThe role of emerging digital technologies is of growing strategic importance as it provides significant competitive advantage to organisations. The chief information officer (CIO) plays a pivotal role in facilitating the process of digital transformation. Whilst demand continues to increase, the supply of suitably qualified applicants is lacking, with many companies forced to choose information technology (IT) or marketing specialists instead. This research seeks to analyse the organisational capabilities required and the level of fit within the industry between CIO requirements and appointments via the resource-based view.Design/methodology/approachJob postings and CIO curriculum vitae were collected and analysed through the lens of organisational capability theory using the machine learning method of Latent Dirichlet Allocation (LDA).FindingsThis research identifies gaps between the capabilities demanded by organisations and supplied by CIOs. In particular, soft, general, non-specific capabilities are over-supplied, while rarer specific skills, qualifications and experience are under-supplied.Practical implicationsThe research is useful for practitioners (e.g. potential CIO candidates) to understand current market requirements and for companies aiming to develop internal training that meet present and future skill gaps. It also could be useful for professional organisations (e.g. CIO Forum) to validate the need to develop mentoring schemes that help meet such high demand and relative undersupply of qualified CIOs.Originality/valueBy applying LDA, the paper provides a new research method and process for identifying competence requirements and gaps as well as ascertaining job fit. This approach may be helpful to other domains of research in the process of identifying specific competences required by organisations for particular roles as well as to understand the level of fit between such requirements and a potential pool of applicants. Further, the study provides unique insight into the current supply and demand for the role of CIO through the lens of resource-based view (RBV). This provides a contribution to the stream of information systems (IS) research focused on understanding CIO archetypes and how individual capabilities provide value to companies.

Finding a good match in the C-Suite is critical for maximizing business value and capitalizing on competitive advantages. This study analyzes the roles of controllers in organizational descriptions and executives’ profiles, as they both define the position and craft the profession. This paper proposes a framework to describe and classify the existing controller types based on an extended review and description of the available literature. Then, using a clustering method based on the semisupervised k-means, we mapped a sample of 45 controllers to their dominant profile and contrasted individuals’ characteristics against the companies’ definitions of the role. This study reveals that the understanding of the types of controllers, which is usually presented as a dichotomy, may lead to mismatches between what is needed and what is performed. The clustering analysis reveals a significant mismatch between individuals and the organizations defining the role. The framework and clustering method could be used for multiple purposes, such as evaluating what type of controller an individual is or a company needs, which would improve recruitment processes to achieve better matches. The framework expands the identification of controllers from a dichotomy to a gradual classification and describes four controller profiles. This perspective further describes the role and validates the framework using data mining tools.

In the last few decades, the number of academic articles focused on digital business has grown exponentially. The aim of this study is to present the evolution of academic research in digital business between 1990 and 2015. The analysis concentrates on identifying the most productive and influential journals in this field of research, as well as the leading authors. The results show a strong increase in digital business research during that period due to the development of an important number of specialized information systems journals, but also with publications in several disciplines of the management field. The latter reflects the multidisciplinary nature of this field of research, including not only studies with a focus on management information systems, but also on strategy, marketing, operations and more.

IT project management has been studied and documented over recent decades. Topics studied tend to cover the tools, methods and cases of technological developments and systems implementations. In spite of the advances in the knowledge base of project management, still, high rates of failure can be found along with the unmet goals of the IT investments and wasted resources mainly by poor management of technological innovations. The article explores what are the methods, tools and techniques for project management that better fit the diverse and varied initiatives known as IT projects implemented in diverse organizational contexts. In order to manage and systematically analyze the complexity of projects and organizations, ontological frameworks are introduced, and a set of tools and techniques for project management are associated with the different contexts. With a sample of 183 capstone projects developed in an undergraduate senior course for IS design, the authors identified customized sets of tools and methods for project management that adapt to the characteristics of each project.

Globalization and the digital transformation offer great development possibilities, but at the same time imply new challenges and uncertainty. To face these opportunities and challenges, States promote scientific and applied research to generate and develop the innovation potential. However, the definition of policy, strategies or instruments to foster knowledge generation and transfer is a complex issue, because of the high levels of uncertainty and non-evident connections amongst variables in a dynamic environment that makes long-term planning a difficult task. This article presents a systematic analysis of the projects awarded by the National Committee for Scientific and Technological Research (Conicyt) in Chile. To identify the emphases and gaps in the allocation of funding for research projects to develop the innovation potential with information and communication technologies (ICT), we mapped all projects awarded by Conicyt in the period 2000-2017, using an ontological framework.

The development of higher education in Paraguay has been exponential in terms of the number of institutions and academic programs offered. This growth, however, is under evaluation to ensure the quality of the programs and institutions. In the context of the examination, this article analyzes the main commitments of universities towards the academic community through the systematic analysis of public statements, classifying the universities mission and vision into an ontology of higher education. This technique allows to visualize those areas of greater or lesser emphasis in the development strategies declared by the Paraguayan universities. The systematic description of the impact aspiration of universities fosters the discussion around the key areas for the effectiveness in the execution of the strategic development plans of the country, the measurement of quality of the academic activities, and the main differences regarding the higher education in countries with greater socioeconomic development.

Requirement Engineering is considered a key factor for Information Systems and Technology (IST) success in innovation. After roughly 40 years, important questions about the impact of RE in innovations remains. Literature review and bibliometric reports are well-known techniques for describing the state of the art; however, both can cover what has been done, but fail to identify the less developed areas. An alternative method is used to describe the whole knowledge body of RE (KBoRE) for IST innovations, and then systematically identify the most, less and uncovered areas. This paper proposes an Ontological framework of the KBoRE for IST innovations, by decomposing it through the identification of taxonomies and concepts that represent the field. Then, we apply the ontology to map articles from SCOPUS and WoS databases. Results reveal emphases that help to design research agendas and feed the KBoRE for IST Innovations to fill the gaps between the academic curiosity and the industry progress.

Descriptions of Chief Information Officer (CIO) profiles reveal challenges posed by the evolution of information systems and technologies demanding a variety of abilities and skills to meet business strategies and objectives. However, there is a perceived misalignment between the supply of and demand for different CIO profiles. By applying semisupervised segmentation techniques to a sample of individuals hired as CIOs, this article documents the mismatch and gap between supply and demand and introduces the discussion to address it.

The Information Systems Journal (ISJ) published its first issue in 1991, and in 2015, the journal celebrated its 25th anniversary. This study presents an overview of the leading research trends in the papers that the journal has published during its first quarter of a century via a bibliometric and ontological analysis. From a bibliometric perspective, the analysis considers the publication and citation structure of the journal. The study then develops a graphical analysis of the bibliographic material by using visualization of similarities software that employs bibliographic coupling and cocitation analysis. The work produces an ontological framework of impact and analyses the journal papers to assess qualitatively ISJ's impact. The results indicate that the journal has grown significantly over time and is now recognized as one of the leading journals in information systems. Yet challenges remain if the journal is to meet its aims in impacting and setting the agenda for the development of the Information Systems field.

Although the concept of business-IT alignment was once considered one of the most important concerns of organizations, in terms of IT administration, the attention it has received has decreased significantly over the years. This article postulates that strategic alignment initiatives still have the same relevance—in particular for non-IT companies—which means that digital transformation strategies should consider the strategic alignment as a critical issue for their success. Therefore, the persistent relevance of this concept and the need to measure it with updated instruments capable of assessing the degree of maturity reached and feeding back the results to the organizations remains a key topic in IT administration. Based on an updated instrument, adequate for a digital framework, our study surveyed a sample of mostly large Chilean companies. The results obtained reveal the importance to count with an improved model that captures the changes this new digital scenario imposes.

espanolLa globalizacion y la transformacion digital ofrecen grandes posibilidades de desarrollo, pero a la vez presentan desafios e incertidumbre. Ante estas oportunidades y retos, los estados promueven la investigacion para generar y desarrollar un potencial de innovacion. Sin embargo, la definicion de politicas, estrategias o instrumentos de fomento para el desarrollo y transferencia del conocimiento es compleja, ya que enfrenta altos niveles de incertidumbre y conexiones no evidentes entre las variables en un medio dinamico que dificultala planificacion a mediano y largo plazo. Este articulo ofrece un analisis sistematico de los proyectos adjudicados en tecnologias de informacion y comunicacion (TIC) por la Comision Nacional de Investigacion Cientifica y Tecnologica (Conicyt) de Chile. Para identificar los enfasis y omisiones en la adjudicacion de proyectos de investigacion que desarrolla el potencial de innovacion con TIC, se clasifican los proyectos aprobados por Conicyt entre 2000 y 2017 a traves de un marco ontologico. EnglishGlobalization and the digital transformation offer great development possibilities, but at the same time imply new challenges and uncertainty. To face these opportunities and challenges, States promote scientific and applied research to generate and develop the innovation potential. However, the definition of policy, strategies or instruments to foster knowledge generation and transfer is a complex issue, because of the high levels of uncertainty and non-evident connections amongst variables in a dynamic environment that makes long-term planning a difficult task. This article presents a systematic analysis of the projects awarded by the National Committee for Scientific and Technological Research (Conicyt) in Chile. To identify the emphases and gaps in the allocation of funding for research projects to develop the innovation potential with information and communication technologies (ICT), we mapped all projects awarded by Conicyt in the period 2000-2017, using an ontological framework. portuguesA globalizacao e a transformacao digital oferecem grandes possibilidades de desenvolvimento, mas ao mesmo tempo apresentam dificuldades e incertezas. Diante destas oportunidades e desafios, os estados promovem a investigacao para gerar e desenvolver o potencial de inovacao. No entanto, a definicao de politicas, estrategias ou instrumentos para fomentar o desenvolvimento e transferencia do conhecimento e complexa, ja que enfrenta altos niveis de incerteza e conexoes nao evidentes entre as variaveis em um meio dinâmico que dificulta a planificacao no medio e longo prazo. Este artigo oferece uma analise sistematica dos projetos premiados em tecnologias de informacao e comunicacao (TIC) pela Comissao Nacional de Investigacao Cientifica e Tecnologica (Conicyt) do Chile. Para identificar as enfases e omissoes na premiacao de projetos de investigacao que desenvolve o potencial de inovacao com TIC, se classificam os projetos aprovados por Conicyt entre 2000 e 2017 quanto ao criterio ontologico

Technological innovations are seen as means to optimize the efficient and clean use of vital resources in social-biological-economic systems. However, partial theoretical perspectives and experiences of their effects can lead to significant oversight of their potential and limitations. There is a need to manage technological innovations for sustainable growth from a holistic perspective, systemically and systematically. To do so, we present and validate an ontological framework, map the current body of knowledge, and identify the emphases and gaps in the domain. The ontological framework is constructed from the common terminology of the domain. The analysis is based on a map of 375 research papers published in the most prestigious journals relevant to the domain. The results show significant gaps in the research to fulfil the potential. Future research can be directed to fill these gaps.