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1 – 10 of 78Paul Eric Byrnes, Abdullah Al-Awadhi, Benita Gullvist, Helen Brown-Liburd, Ryan Teeter, J. Donald Warren and Miklos Vasarhelyi
Victoria Chiu, Qi Liu and Miklos A. Vasarhelyi
The advances and continuous development of technology have been identified as significant influences on the accounting profession (AICPA, 1998). In the last twenty years, both…
Abstract
The advances and continuous development of technology have been identified as significant influences on the accounting profession (AICPA, 1998). In the last twenty years, both academia and the accounting profession have been giving much attention to the demand and opportunity for audits to be performed automatically, continuously and in nearly real time. This paper presents a comprehensive review of continuous auditing research by providing an overview of the emergence and growth of the continuous auditing literature and classifying the extant continuous auditing research on the basis of four research characteristics indicated by a newly developed research taxonomy.
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Victoria Chiu, Qi Liu and Miklos A. Vasarhelyi
The advances and continuous development of technology have been identified as significant influences on the accounting profession (AICPA, 1998). In the last twenty years, both…
Abstract
The advances and continuous development of technology have been identified as significant influences on the accounting profession (AICPA, 1998). In the last twenty years, both academia and the accounting profession have been giving much attention to the demand and opportunity for audits to be performed automatically, continuously and in nearly real time. This paper presents a comprehensive review of continuous auditing research by providing an overview of the emergence and growth of the continuous auditing literature and classifying the extant continuous auditing research on the basis of four research characteristics indicated by a newly developed research taxonomy.
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THOMAS A. AYERS and ERIC BYRNES
This article examines the recent phenomenon of investment advisors' and mutual fund complexes' creation of alternative investment products such as private investment funds. It…
Abstract
This article examines the recent phenomenon of investment advisors' and mutual fund complexes' creation of alternative investment products such as private investment funds. It explores the reasons behind the popularity of these investment vehicles.
This paper explores the links between economic and social structures and ethical norms for economic life. As such, the essay is a contribution to the more general philosophical…
Abstract
This paper explores the links between economic and social structures and ethical norms for economic life. As such, the essay is a contribution to the more general philosophical discussions on the relation between fact and value in the social sciences. I begin with a brief discussion of ethics which highlights the social character of ethical “value” and draws upon the work of the Canadian philosopher, Bernard Lonergan, to introduce a novel way of understanding social structures. The analyses show how economic structures can be understood as cooperative meaning schemes, how such schemes are embedded within a wider ecology of social meaning schemes, and how the dynimic relations among such schemes reveal ethical goals and make ethical demands upon participants who depend upon them for their living. I illustrate these linkages in a discussion of three examples drawn from economic life: a consumer purchase transaction, an ancient trade scheme drawn from the work of Karl Polanyi, and a rather novel approach to economic development proposed by Jane Jacobs.
I. Hoffman and J.S. Koga
Provides a bibliography of CD‐ROM for librarians, covering casestudies, costs, product evaluation guidelines, databases, CDI,downloading/copyright and CD vs. online, for use when…
Abstract
Provides a bibliography of CD‐ROM for librarians, covering case studies, costs, product evaluation guidelines, databases, CDI, downloading/copyright and CD vs. online, for use when making decisions about the adoption of CD‐ROM.
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Tillmann Böhme, Sharon Williams, Paul Childerhouse, Eric Deakins and Denis Towill
– The purpose of this paper is to use a systems lens to assess the comparative performance of healthcare supply chains and provide guidance for their improvement.
Abstract
Purpose
The purpose of this paper is to use a systems lens to assess the comparative performance of healthcare supply chains and provide guidance for their improvement.
Design/methodology/approach
A well-established and rigorous multi-method audit methodology, based on the uncertainty circle model, yields an objective assessment of value stream performance in eight Australasian public sector hospitals. Cause-effect analysis identifies the major barriers to achieving smooth, seamless flows. Potentially high-leverage remedial actions identified using systems thinking are examined with the aid of an exemplar case.
Findings
The majority of the healthcare value streams studied are underperforming compared with those in the European automotive industry. Every public hospital appears to be caught in the grip of vicious circles of system uncertainty, in large part being caused by problems of their own making. The single exception is making good progress towards seamless functional integration, which has been achieved by elevating supply chain management to a core competence; having a clearly articulated supply chain vision; adopting a systems approach; and, managing supplies with accurate information.
Research limitations/implications
The small number of cases limits the generalisability of the findings at this time.
Practical implications
Hospital supply chain managers endeavouring to achieve smooth and seamless supply flows should attempt to elevate the status of supplies management within their organisation to that of a core competence, and should use accurate information to manage their value streams holistically as a set of interwoven processes. A four-level prism model is proposed as a useful framework for thus improving healthcare supply delivery systems.
Originality/value
Material flow concepts originally developed to provide objective assessments of value stream performance in commercial settings are adapted for use in a healthcare setting. The ability to identify exemplar organisations via a context-free uncertainty measure, and to use systems thinking to identify high-leverage solutions, supports the transfer of appropriate best practices even between organisations in dissimilar business and economic settings.
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Through a survey of 200 employees working in five of the thirty establishments analysed in previous research about the microeconomic effects of reducing the working time (Cahier…
Abstract
Through a survey of 200 employees working in five of the thirty establishments analysed in previous research about the microeconomic effects of reducing the working time (Cahier 25), the consequences on employees of such a reduction can be assessed; and relevant attitudes and aspirations better known.