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The evolution of MIS technology has affected traditional auditing and created a new set of audit issues. This paper describes the Continuous Process Auditing System (CPAS) developed at AT&T Bell Laboratories for the internal audit organization that is designed to deal with the problems of auditing large paperless real-time systems. The paper discusses why the methodology is important and contrasts it with the traditional audit approach. CPAS is designed to measure and monitor large systems, drawing key metrics and analytics into a workstation environment. The data are displayed in an interactive mode, providing auditors with a work platform to examine extracted data and prepare auditing reports. CPAS monitors key operational analytics, compares these with standards, and calls the auditor’s attention to any problems that may exist. Ultimately, this technology will utilize system probes that will monitor the auditee system and intervene when needed.

We bring together the institutional theory literature on institutional logics and the information systems (IS) literature that conceptualizes a relational view of affordances to explore the digital changes unfolding in the delivery of professional services. Through a qualitative inductive study of the development of an app led by a clinician manager in an Australian hospital, we investigate how multiple institutional logics shape the design of affordances when an organization develops new digital technologies for frontline professional work. Our findings show how a billing function was designed into the app by the development team over four episodes to afford potential physician users with billing usability, billing acceptability, billing authority and billing discretion. These affordances emerged as different elements of professional, state, managerial and market logics became activated, interpreted, evaluated, negotiated and designed into the digital technology through the team’s interactions with the clinician manager, a hybrid professional, during the app development process. Our findings contribute new insight to the affordance-based logics perspective by deepening understanding of the process through which multiple institutional logics play out in the design of affordances of digital technology. We also highlight the role of hybrid professionals in this digital transformation of frontline professional work.

Elie Halévy essentially expressed the view recorded by James Mill in his anonymously written ‘On the Nature, Measures, and Causes of Value’⁷ that the first chapter of the Critical Dissertation relating to the nature of value ‘contains not an assertion, who which, as far as ideas politico-economical are concerned, Mr. Ricardo would not have assented; it contains, not indeed, as far as such ideas are concerned, an assertion which is not implied in the propositions which Mr. Ricardo has put forth. It is a criticism on some of Mr. Ricardo's forms of expression…’ ([J. Mill], 1826a, p. 157). The justification for the Ricardian reaction is clear enough, as I shall now show.⁸

This paper sets out to analyse both the dominant constructions of childhood and the prevailing sexual scripts embedded in international reports on the sexualisation of childhood debate.

Four international reports from the United Kingdom, Australia and the United States are analysed using Foucauldian Discourse Analysis whereby the sexual subjecthoods made available to children and images of childhood itself can be interrogated.

This paper finds that a broad-brush approach to sexualisation renders consumption and embodiment as ‘sexualised’ and problematic. Gender remains unproblematised and sexuality as an issue is palpable by its absence. The reports show a lack of attention to the voices of children and a denial of their moral agency. Innocence is constructed as a fundamental yet unstable feature of childhood which requires protection from the insidious external forces of 21st century sexual cultures. Childhood thus functions as a motif for the state of society as a whole.

Identifying the dominant constructions of childhood, sexualisation, gender and sexuality, by analysing how these concepts are defined, understood and talked about within international responses to the issue of the sexualisation of childhood, light can be shed upon the sanctioned ways made available to ‘do’ sex, gender and sexuality and to ‘be’ a child, a boy, a girl, a ‘sexual’ or a ‘sexualised’ being. In addition, this enables evaluation of the ways in which images of the child are mobilised for policy and political agendas and how childhood functions as both a barometer for, and symbol of, the well-being of a society.

Technology-facilitated violence and abuse including image-based sexual abuse (IBSA) is a phenomenon affecting women and girls around the world. Abusers misuse technology to attack victims and threaten their safety, privacy, and dignity. This abuse is gendered and a form of domestic and sexual violence. In this article, the authors compare criminal law approaches to tackling IBSA in Scotland and Malawi. We critically analyze the legislative landscape in both countries, with a view to assessing the potential for victims to seek and obtain redress for IBSA. We assess the role criminal law has to play in each jurisdiction while acknowledging the limits of criminal law alone in terms of providing redress.

The purpose of this chapter is to adopt and demonstrate the value of a political ecology approach in examining sport stadia, particularly stadia in the United States. We attempt to highlight how in the development of stadia key decision-makers sometimes overlook questions of community and environmental health and security.

We took an ontological approach in considering what it means for the stadium to exist in the current political ideological time period. For us, this meant raising questions about how we understand the varying human and nonhuman components of the stadium, and how they connect and influence one another. From there, we outline why political ecology is a useful framework for examining the environmental costs of stadia and their development. We utilize the city of Detroit's decision to provide funding for Little Caesars Arena – home to professional basketball and hockey competitions – to argue that investment in sport stadia creates environmental opportunity costs to the “host” community.

In the case of Detroit, we argue that private economic gain took precedence over community and environmental health and security when decisions were made on infrastructure. Specifically, despite the city going through bankruptcy and locking citizens out of water, the decision was made to provide millions of dollars for the construction of Little Caesars Arena and the development of the land immediately surrounding the arena. Through this, we suggest the need to produce informed case studies surrounding the environmental consideration.

The focus on community and environmental health and security is lacking from the discourse of stadia development in the United States. This chapter seeks to bring this consideration to the forefront by offering a way to examine these issues from a political ecological standpoint, and we urge researchers to conduct case studies using a political ecological framework with a community focus.

Over the last decade, many published papers lament auditors’ shift from professionalism to commercialism and call for increasing auditors’ commitment to the public interest (see, e.g., Bailey, 2008; Fogarty & Rigsby, 2010; Lampe & Garcia, 2013; Wyatt, 2004; Zeff, 2003a, 2003b). At the same time, suggesting effective methodologies for improving auditors’ commitment to the public interest is particularly challenging because issues arising in the audit context are complex, and often involve tradeoffs between multiple stakeholders (e.g., Gaa, 1992; Massey & Thorne, 2006). An understanding of auditors ethical characterizations across separate phases of the audit process is needed so that methodologies can be devised to improve auditors’ commitment to the public interest. Thus, in this paper we interviewed 24 auditors and asked them to describe critical ethical incidents that they have encountered throughout the various phases of the audit process. Our results not only document the tension underlying the shift between professionalism and commercialism in auditing suggested by others, but also show that ethical conflicts are found in each phase of the audit and there are cross-phase differences in the auditors’ ethical characterizations. Limitations of the findings are also discussed as are suggestions for future research.

This article considers how digital technologies are informed by, and implicated in, the systematic and interlocking oppressions of colonialism, misogyny, and racism, all of which have been identified as root causes of the missing and murdered Indigenous women crisis in Canada. The authors consider how technology can facilitate multiple forms of violence against women including stalking and intimate partner violence, human trafficking, pornography and child abuse images, and online hate and harassment and note instances where Indigenous women and girls may be particularly vulnerable. The authors also explore some of the complexities related to police use of technology for investigatory purposes, touching on police use of social media and DNA technology. Without simplistically blaming technology, the authors argue that technology interacts with multiple factors in the complex historical, socio-cultural environment that incubates the national crisis of missing and murdered Indigenous women and girls. The article concludes with related questions that may be considered at the impending national inquiry.