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Finance, accountancy, auditing.

Supports information systems audit (ISA), auditing practises and controls, corporate governance and internal controls and financial management modules, business administration and MBA programmes.

The case study focuses on the implementation of ISA and information technology in the highly responsible task of executing financial audits The case emphasises on the fact that the advantages of ISA can only be reaped when they are amalgamated with an auditor's scrutiny, sharp eye, extensive knowledge of auditing systems and accounting principles and a rich experience of the auditing function. The suggested synergy also facilitates a reduction of around 60 per cent, in the cost of executing the audits and the man-hours required to complete the audit, as in the case of Jain Chowdhary & Company.

The case helps students to comprehend the relevance of audit trail. It emphasises on the importance of identifying the source of information and tracking raw data backward. It familiarises the students with the complexities involved in a real audit and emphasises on the role of logic, intelligence, diligence, patience and farsightedness while performing the auditing function. It is important for them to understand how White collar crimes take place in real business economy. This case, hence exposes students to these nuances and can make a student, from a non-commerce background, understand the key elements of efficient auditing. (Elaborate teaching objectives are appended in the teaching note.)

Teaching note.

Strategic marketing is linked to marketing management. The process is presented by a model, the framework of which can be used for understanding the interrelationships between strategic and practice/implementation considerations within marketing. An attempt is made to synthesise existing knowledge on strategic and practice/implementation linkages with a view to identifying fruitful areas for additional research.

International advertising standardization/adaptation has been a dominant area in the international marketing literature. In this chapter, we explore the evolution of thought related to international advertising standardization/adaptation beginning in the 1920s. Through a stage theory historical analysis, we decompose thought in international advertising standardization/adaptation into three unique stages: (1) practitioner evolution, (2) scholarly initiation and (3) conceptual and empirical refinement. Given this approach, we contend that the factors considered in earlier stages were necessary for later development. Further and more importantly, we argue that, for the evolution of thought in relation to international advertising standardization/adaptation to evolve, researchers must begin to engage in a number of acts central to building a unified foundation. We propose a series of issues that need to be addressed in order to advance our understanding of international advertising standardization/adaptation.

This article presents the results of a survey of 202 male Taiwanese consumers. In this study, consumer judgements of two technological products varying in their level of complexity made in highly, moderately, and newly industrialised countries were obtained in a multi‐attribute context. The results show that the country‐of‐origin image of moderately and newly industrialised countries was less negative for technologically simpler products (i.e. a television) than they were for technologically complex products (i.e. a computer). It appears that the negative image of moderately and newly industrialised countries can be attenuated by making Taiwanese consumers more familiar with products made in these countries and/or by providing them with other product‐related information such as brand name and warranty. Newly industrialised countries were perceived more negatively as countries of design than as countries of assembly, especially in the context of making technologically complex products. The image of foreign countries as producers of consumer goods was positively correlated with education. The more familiar consumers were with the products of a country, the more favourable was their evaluation of that country. Consumer involvement with purchasing a technologically complex product such as a computer was positively associated with the appreciation of products made in moderately industrialised countries. Managerial and research implications are derived from these results.

The proposed approach to international segmentation capitalises on the inherent similarities across groups of consumers in different countries. By making the customers and not countries the basis of a firm's international marketing strategy, this approach not only facilitates increased consumer orientation, but also offers the potential to optimise the profits of a multinational firm at a global level.

Although cannibalism is seldom desirable, it can be tolerated under certain conditions. This paper illustrates those conditions and shows that cannibalism may not be so bad after all.

In order to understand why consumers choose certain products over others, marketers study consumer behavior. This concept of involvement is significant in understanding and explaining consumer behavior (Bloch 1981; Bloch, 1982; Zaichkowsky, 1985; Celsi and Olson, 1988; Engel, et al., 1990; Assael, 1995). The term became popular in marketing circles through Krugman's research in television advertising and low‐involvement learning in 1965 (Krugman, 1965).

Considers the response of US firms to the recent decline in productivity, growth etc and the subsequent adoption of just in time manufacturing pioneered by Japanese industry. Examines the concentration on the reduction in time and costs of the early stages of the product life cycle and the flexibility this allows the subsequent pricing strategies. Highlights the emphasis placed on distribution scheduling and the consolidation of transportation services. Concludes that US firms have accepted that JIT and cost and time reduction programs have been necessary in order to compete in the 1990s.