‘BIG DATA’, THE ‘INTERNET OF THINGS’ AND THE ‘INTERNET OF SIGNS’

This paper examines the relationship between so‐called ‘Big Data’, the ‘Internet of Things’ (the ‘Internet of People and Things,’ and the ‘Internet of Everything’), and the ‘Internet of Signs.’ In particular, we investigate how the ‘things’ in the ‘Internet of Things’ generate ‘Big Data’, and how both are used to generate semiotic ‘signs’. In addition, we analyse the importance of context in and the relationships between ‘Big Data’, the ‘Internet of Things’, and the ‘Internet of Signs’. Copyright © 2013 John Wiley & Sons, Ltd.     

‘Obedience’ in the classroom

The second general standard of the AICPA states “In all matters relating to the assignment, an independence in mental attitude is to be maintained by the auditor or auditors.” Despite assertions that the ultimate responsibility of independence rests with the individual auditor, emphasis is typically placed on the AICPA's code of ethics in the auditing classroom. But, does such an approach reflect and accentuate the ultimate moral responsibility of the individual? The purpose of this paper is to discuss the use of Milgram's film “Obedience,” which portrays a psychological experiment on response to authority, as a means of dramatizing the subtle nature of “mental independence” to auditing students.The paper describes the use of this film in auditing instruction and the corresponding response of students. Recommendations for effective administration of the film are offered.