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Article
Publication date: 1 February 1991

Thomas A. Gavin, Glenn E. Sumners and Nancy Linnemann

A rationale for including operational auditing as amajor component in the primary auditing course,as well as in subsequent courses, in the auditingcurriculum is developed…

Abstract

A rationale for including operational auditing as a major component in the primary auditing course, as well as in subsequent courses, in the auditing curriculum is developed. Reports and statements from professional groups and commissions, together with accounting education literature, provide a primary resource. Problems in the auditing curriculum are identified, learning style theory and the education of accountants is explored and the objectives to provide support to achieve the educational goals identified by the various constituencies are presented.

Details

Managerial Auditing Journal, vol. 6 no. 2
Type: Research Article
ISSN: 0268-6902

Keywords

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Book part
Publication date: 10 December 2018

Mohamed Yacine Haddoud, Paul Jones and Robert Newbery

Succeeding in export markets remains a challenging task for small and medium enterprises (SMEs) operating in developing countries. Empirical studies from these regions on…

Abstract

Succeeding in export markets remains a challenging task for small and medium enterprises (SMEs) operating in developing countries. Empirical studies from these regions on SMEs’ internationalisation remain scarce bringing contrasting evidence to those emerging from developed countries. To increase understanding on these issues, the present study adopts a novel fuzzy-set comparative analysis technique to investigate the combination(s) of different resource factors driving Algerian SMEs’ export performance. Using a sample of 103 exporters, the study identifies two distinct resource configurations likely to boost SMEs export performance. The present study holds important implications for the internationalisation literature and the export promotion organisations in developing countries.

Details

Creating Entrepreneurial Space: Talking Through Multi-Voices, Reflections on Emerging Debates
Type: Book
ISBN: 978-1-78756-372-8

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Article
Publication date: 6 February 2018

Li Wang and Qingpu Zhang

Internet-based intangible network good (IING) has revolutionized multiple industries in recent years. This paper aims to reveal the laws of consumer’s decision-making on…

Abstract

Purpose

Internet-based intangible network good (IING) has revolutionized multiple industries in recent years. This paper aims to reveal the laws of consumer’s decision-making on IING from a perspective of kinetic energy and potential energy.

Design/methodology/approach

In this paper, 4 aspects and 17 factors influencing IING adoption were generalized. Based on the theory of social physics, an agent-based simulation model, introducing physical energy theory to depict consumer’s decision-making, was built. An agent’s kinetic energy reflects the agent’s perceived effect of mass media on the agent’s decision-making on IING adoption. An agent’s potential energy reflects the agent’s perceived effect of social interactions on the agent’s decision-making on the adoption of IING. An agent’s final energy is the sum of the kinetic energy and potential energy, which reflects the agent’s final decision.

Findings

Some factors mainly influence the diffusion velocity, while other factors have a dramatic impact on both diffusion velocity and diffusion scale. The agent’s personality can make a difference at the early and middle stages of IING adoption, but a faint impact at the later stage because of the effects of network externalities and word of mouth. There is a critical value of the number of initial adopters which can dramatically speed up IING adoption.

Practical implications

This study provides new insights for firms on the effects of factors influencing consumers’ decision-making on IING adoption.

Originality/value

This paper defines a new kind of innovation, IING, and generalizes IING’s special characteristics. As a new application of social physics, the physical energy theory has been creatively introduced to depict consumer’s decision-making on IING adoption. A kinetic and potential energy model of IING adoption has been built. Based on simulation experiments, new insights of IING adoption have been gained.

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