An accountability evaluation model for systems-of-information systems

Felipe Cordeiro*, Aline Pires Vasconcelos, Rodrigo Pereira dos Santos, Patricia Lago

*Corresponding author for this work

Research output: Contribution to JournalArticleAcademicpeer-review

Abstract

Context: The evolution of business processes has driven the integration of systems-of-systems (SoS) across various domains, leveraging technologies such as cloud computing, e-commerce platforms, and smart environments. Systems-of-information systems (SoIS), a business-focused SoS, integrate heterogeneous and independent systems to achieve business goals. The integration necessitates robust accountability, as contemporary approaches often fail to clarify responsibility, processes, and outcomes among systems. Motivation: Research on accountability within the context of SoIS is limited. Most studies focus on domain-specific solutions or isolated factors, lacking a unified perspective. Notably, there is a significant absence of conceptual models for understanding and evaluating accountability in SoIS, impeding the advancement of research in this field. Objective: This article aims to advance in the understanding of accountability evaluation in SoIS. We present a conceptual model defined by systematically examining the literature. Method: We conducted an empirical study by surveying 21 industry professionals and researchers regarding the correctness and consistency of our model, adjusting it according to their feedback. Results: The conceptual model includes 15 core constructs, their relationships, and a glossary. Conclusions: The conceptual model can expand the body of knowledge of SoIS and serve as a basis for novel solutions to address SoIS accountability evaluation.

Original languageEnglish
Article number112652
Pages (from-to)1-18
Number of pages18
JournalJournal of Systems and Software
Volume232
Early online date30 Oct 2025
DOIs
Publication statusPublished - Feb 2026

Bibliographical note

Publisher Copyright:
© 2025 Elsevier Inc.

Keywords

  • Accountability
  • Conceptual model
  • Empirical study
  • SoIS
  • Systems-of-information systems
  • Systems-of-systems

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