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1 – 10 of 145The purpose of this paper is to analyze the case of a school on the Caribbean island of Sint Maarten that was created to serve students who had experienced educational and other…
Abstract
Purpose
The purpose of this paper is to analyze the case of a school on the Caribbean island of Sint Maarten that was created to serve students who had experienced educational and other injustices in the broader society.
Design/methodology/approach
Using qualitative methods, the paper explores two research questions: how did Triumph Multiage School (TMS) conceptualize community and the goals of education, and how did these perspectives reflect or diverge from those of the local, national, and global educational communities to which TMS was connected? What was the nature of curriculum knowledge at TMS, and what points of alignment and difference existed among TMS’ curriculum knowledge and those of its local, national, and global educational communities?
Findings
Analysis found points of symmetry and disjunctures among TMS’ conceptualization of community, purposes of education, and curriculum and those of the local, national, and global educational communities to which it was connected. However the strength of ideological and sociopolitical boundaries separating TMS and its local and national communities constrained opportunities for building professional community and curriculum knowledge across them.
Originality/value
The paper contributes to research on the creation of new schools and teacher professional communities by demonstrating the need to expand the construct of community to include local and trans-global dimensions. Such a reconceptualization of community is essential for building professional capital and community that will equip schools and teachers to meet the social and educational needs of student populations in a globalized world.
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The following bibliography focuses mainly on programs which can run on IBM microcomputers and compatibles under the operating system PC DOS/MS DOS, and which can be used in online…
Abstract
The following bibliography focuses mainly on programs which can run on IBM microcomputers and compatibles under the operating system PC DOS/MS DOS, and which can be used in online information and documentation work. They fall into the following categories:
Fiona Fui‐Hoon Nah, Janet Lee‐Shang Lau and Jinghua Kuang
Enterprise resource planning (ERP) systems have emerged as the core of successful information management and the enterprise backbone of organizations. The difficulties of ERP…
Abstract
Enterprise resource planning (ERP) systems have emerged as the core of successful information management and the enterprise backbone of organizations. The difficulties of ERP implementations have been widely cited in the literature but research on the critical factors for initial and ongoing ERP implementation success is rare and fragmented. Through a comprehensive review of the literature, 11 factors were found to be critical to ERP implementation success – ERP teamwork and composition; change management program and culture; top management support; business plan and vision; business process reengineering with minimum customization; project management; monitoring and evaluation of performance; effective communication; software development, testing and troubleshooting; project champion; appropriate business and IT legacy systems. The classification of these factors into the respective phases (chartering, project, shakedown, onward and upward) in Markus and Tanis’ ERP life cycle model is presented and the importance of each factor is discussed.
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Janet L. Colbert and C. Wayne Alderman
Internal auditors should consider the risks pertinent to an auditeewhen planning the work. Internal auditors may select a procedures‐drivenapproach or a risk‐driven approach. In a…
Abstract
Internal auditors should consider the risks pertinent to an auditee when planning the work. Internal auditors may select a procedures‐driven approach or a risk‐driven approach. In a procedures‐driven approach, the audit procedures are chosen without full consideration of the risks present. Rather, the internal auditor may use procedures because they are commonly employed or because they were used on the last examination of the auditee. In a risk‐driven approach, specific procedures are planned only after consideration of the risks. A risk‐driven approach is generally more effective and efficient than a procedures‐driven approach because the internal auditor′s efforts are focused on areas with relatively more risk.
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Analytical procedures entail estimating an expected value for an accountand comparing the estimation to the book value. External auditors makeextensive use of analytical…
Abstract
Analytical procedures entail estimating an expected value for an account and comparing the estimation to the book value. External auditors make extensive use of analytical procedures. By applying analytical procedures before the external audit is performed, the management accountant can locate and correct misstatements before they become problematic. Examines the three categories of analytical procedures and their utility to the management accountant. The three categories are: reasonableness tests, trend analysis, and ratio analysis. Explains each category and discusses the methods within each category. Also, provides examples to aid the accountant in applying the procedures.
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As investors and companies become more accustomed to crossing national borders to invest or raise capital, interest in comparing international and national accounting and auditing…
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As investors and companies become more accustomed to crossing national borders to invest or raise capital, interest in comparing international and national accounting and auditing standards is growing. Compares two concepts crucial to planning and performing the audit work: audit risk and materiality. Differences between international and US guidance would imply that the two sets of standards require different levels of audit work; this situation would be a concern to investors and auditors. Similarities in the international and US standards would suggest consensus regarding the levels of work. Shows that the comparison of ISA 6 to SASs 47 and 55/78 indicates many similarities and few differences between international and US guidance.
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C. Richard Aldridge and Janet L. Colbert
Internal Control – Integrated Framework (COSO Report, 1992) definesinternal control, suggests a framework for internal control, andpresents criteria to use in evaluating controls…
Abstract
Internal Control – Integrated Framework (COSO Report, 1992) defines internal control, suggests a framework for internal control, and presents criteria to use in evaluating controls. The document also provides guidance to management developing a report on controls for use by external parties. SSAE 2, “Reporting on an Entity′s Internal Control Structure over Financial Reporting” (1993) offers assistance to the practitioner reporting on management′s assertion regarding internal control over financial reporting. Discusses and provides an example of management′s report on internal control prepared according to COSO. Also discusses the accountant′s examination under SSAE guidance of management′s assertions and subsequent report and provides an example of the accountant′s report. Concludes by discussing the new business opportunities for the accountant which may result from external reporting on internal controls over financial reporting.
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Considers some of the more recent developments in the BritishLibrary as a whole and how they are likely to impact on the range andquality of the Document Supply Centre′s services…
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Considers some of the more recent developments in the British Library as a whole and how they are likely to impact on the range and quality of the Document Supply Centre′s services. Discusses budgetary pressures and market testing undertaken to determine cost effectiveness, objectives, priorities and goals. Concludes that the DSC cannot rely on past success in the light of increasing competition, and is implementing a total quality programme in order to succeed.
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Janet L. Colbert and Craig Scarbrough
Auditors are now concerned with environmental issues as some transactions may lead to loss contingencies which must be disclosed in financial statements. Reviews accounting…
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Auditors are now concerned with environmental issues as some transactions may lead to loss contingencies which must be disclosed in financial statements. Reviews accounting principles concerning such contingencies and discusses auditing standards with regard to illegal acts, environmental specialists and reportable conditions. Refers to statements on auditing standards (SAS) concerning the client representation letter, lawyer's letter, going concern, audit report and communication with audit committee.
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