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Introduction Today's auditor is facing a rapidly changing environment. As a result, the field of auditing is constantly adding new disciplines. One of these new areas is Electronic Data Processing (EDP). Many accounting systems are stored on computer‐readable media resulting in the loss of an audit trail. The auditor must now audit through as well as around the computer. The auditor is accepting this new challenge by acquiring new skills.

Cost management is essential in every organisation, especially in an increasingly competitive environment (Jain & Yadav 2006:352). The management of distribution costs has become increasingly important because of the rising fuel costs in recent years (Gaffney 2008:40). Delivery routes should be optimised in order to reduce distribution costs. This article presents a comprehensive segment margin approach model for determining the financial viability of delivery routes. A specific bakery (henceforth referred to as Bakery A) was selected as a case study, and the use of general management accounting principles in determining the financial viability of delivery routes was specifically investigated.

With the increasing attention acquired from researchers and practitioners in Architecture, Engineering and Construction (AEC) industry, building information modeling (BIM) has fundamentally changed the approach we design, construct and delivery, as well as operate and maintenance of buildings and civil infrastructures. This study tries to provide an innovative perspective on BIM research. This study aims to analyze the necessity and feasibility of BIM user satisfaction research and define what BIM user satisfaction is, and then to develop a quantitative method for the measurement of BIM user satisfaction.

As it is indicated in the content, BIM user satisfaction is measured by the sum of the user's weighted reactions to a set of factors. To be specific, the entropy method was adopted to calculate the “weighting” of the factors, and the triangular fuzzy number (TFN) method was selected to compute the “scoring” of the factors. Through the literature review, methodology and tool development, as well as case study and discussions, this paper was generated sequentially.

This study found that the proposed tool for the measurement of BIM success is valid and reliable; it formerly translated the conceptual definition of BIM user satisfaction into an accurate measurement instrument. It also indicated that many factors are affecting the BIM users' satisfaction, and each of the factors inherited various importance and score, and the findings are expected to improve the performance and effectiveness of BIM management.

Through the translation of the conceptual BIM user satisfaction into a valid quantitative measurement instrument, this research provides an excellent framework for the management of BIM from the user's perspective, and it could help to stimulate user's acceptance of BIM in the AEC industry in future.

Explores the issue of choosing a computer system for general practice and provides a set of guidelines for effectively accomplishing this daunting task. The author notes that to be usable a system must fill the four criteria of effectiveness, learnability, flexibility and attitude of user. Covers choosing an appropriate interface style, whether to opt for colour, the issue of cursor or mouse, documentation, training and speed. Notes that the guidelines are not exhaustive but are a straightforward attempt to lead the uninitiated general practitioner through the computer maze.

System usage and user satisfaction are widely accepted and used as surrogate measures of IS success. Past studies attempted to explore the relationship between system usage and user satisfaction but findings are mixed, inconclusive and misleading. The main objective of this research is to better understand and explain the nature and strength of the relationship between system usage and user satisfaction by resolving the existing inconsistencies in the IS research and to validate this relationship empirically as defined in Delone and McLean's IS success model.

“Meta‐analysis” as a research approach was adopted because of its suitability regarding the nature of the research and its capability of dealing with exploring relationships that may be obscured in other approaches to synthesize research findings. Meta‐analysis findings contributed towards better explaining the relationship between system usage and user satisfaction, the main objectives of this research.

This research examines critically the past findings and resolves the existing inconsistencies. The meta‐analysis findings explain that there exists a significant positive relationship between “system usage” and “user satisfaction” (i.e. r=0.2555) although not very strong. This research empirically validates this relationship that has already been proposed by Delone and McLean in their IS success model. Provides a guide for future research to explore the mediating variables that might affect the relationship between system usage and user satisfaction.

This research better explains the relationship between system usage and user satisfaction by resolving contradictory findings in the past research and contributes to the existing body of knowledge relating to IS success.

Since the first Volume of this Bibliography there has been an explosion of literature in all the main areas of business. The researcher and librarian have to be able to uncover specific articles devoted to certain topics. This Bibliography is designed to help. Volume III, in addition to the annotated list of articles as the two previous volumes, contains further features to help the reader. Each entry within has been indexed according to the Fifth Edition of the SCIMP/SCAMP Thesaurus and thus provides a full subject index to facilitate rapid information retrieval. Each article has its own unique number and this is used in both the subject and author index. The first Volume of the Bibliography covered seven journals published by MCB University Press. This Volume now indexes 25 journals, indicating the greater depth, coverage and expansion of the subject areas concerned.

Studies in the area of evaluating asset safeguarding and data integrity have usually dealt with evidential evaluation procedures and the judgement decisions taken by the auditors during initial and subsequent audits. The qualities, measures and techniques of asset safeguarding and data integrity when examined jointly relate a degree of concern for cost‐effectiveness considerations, internal controls and the effects of making global judgements using piecemeal evidence. The design of the appropriate internal control system, combined with the impact of proper data security and risk and computer reliability, make up the circumambience under which auditors′, as well as management′s, assessments are brought to bear.

Whilst the development of a crime‐proof computer operating system seems very unlikely, more could be done to deter, discover, litigate and punish computer criminals. Because of the limited sophistication of security devices, experts shy away from them, while managers and attorneys (unaware of their limited sophistication) refrain from using security devices either because of their high cost or in the erroneous belief that computer crime is a low risk. To control computer crime, the computer experts should assist both management and the legal community, especially where management loosely carries out the existing policies, procedures, and preventive controls, giving a false impression of high security which makes it even more difficult to discover and gather evidence of crime.

Presents a case study demonstrating financial statement ratio analysis (FSRA). This analysis matches company to industry data and builds sales forecasting models. FSRA imputes forecast standards of sales and costs, and applies them to a budgeted financial statement variance analysis for the EE (electronic and electrical) industry. Develops the concept of industry base standards, integrating them into the more traditional statistical and accounting concepts of quality control standards. Provides an implementation example, and reviews possible improvements to the current methodology and approach. Uses a similar methodology to forecast the stock market value with some exceptions. Models sales and costs of an individual company and an industry based largely on aggregate industry databases. For this purpose, uses a multivariate linear trend regression analysis for the sales forecasting model. Defines and tests related hypotheses and evaluates their significance and confidence levels. For an illustration uses the EE industry and the APM company. Also demonstrates a microcomputer‐based FSRA software that speeds, facilitates, and helps to accomplish the stated objectives. The FSRA software uses industry financial statement databases, computes financial ratios and builds forecasting models.

The question of the location of computers, i.e. whether to have a centralised or decentralised processing system, is of particular concern to managers. A study carried out to measure the impact of computer location on user satisfaction shows that overall satisfaction with computer systems is greatly affected by user expectations, the number of systems and minicomputers. Microcomputers and central processing have a lesser effect on overall satisfaction. This means that additional variables do not contribute significantly to the overall satisfaction of the computer system. The implications of the study are discussed.