The Impact of the Introduction of an Expert System on a Public Accounting Organization

Little research has addressed the effects of the introduction of an expert system on an organization. This study uses an embedded, multiple case study design to investigate the changes that occurred in the technology, structure, and culture of a public accounting organization when an expert system was introduced. The system of interest was Coopers & Lybrand's ExperTAX and three Coopers & Lybrand field offices served as case sites. Evidence was gathered from two departments (audit and tax) and three levels (staff, manager, and partner) at each site. The major source of evidence was personal interviews with Coopers & Lybrand personnel. Analysis of the evidence included a comparison of each site pre- and post-system introduction and comparisons of the impacts across sites. The analysis of the evidence indicated that changes related to the introduction of ExperTAX did occur. However, the majority of the changes were associated not only with the design features of the system but also with the scope of the system and the guidelines issued for its use.     

Inherent risk: An investigation of auditors' judgments

The assessment of inherent risk is a judgment required of auditors by Statement on Auditing Standards 47 (Auditing Standards Board, AICPA, New York, 1983) that normatively affects the scope of work performed on audit engagements. This study explores the judgments of auditors concerning inherent risk in inventory. Four inherent risk factors were examined: turnover of the controller, financing pressure, the amount of complexity of overhead in inventory, and the quality of the personnel responsible for the inventory calculation. A human information processing approach employing ANOVA was utilized to determine the relative reliance on these factors in the inherent risk judgments of 65 practicing auditors. Correlation techniques were used to measure consensus, reliability, and self-insight.The results suggest that although all four inherent risk factors were important to auditors, quality of personnel was the most significant. Reliability was slightly lower than in previous research, but was still fairly high. Self-insight was moderate.     

Human and Social Capital in Rural Development – EU and US PerspectivesHuman- und Sozialkapital in der Entwicklung des ländlichen Raums – Perspektiven aus der EU und den USALe capital social et humain dans le développement rural: Perspectives aux États-Unis et dans l'Union européenne

Human and Social Capital in Rural Development – EU and US Perspectives
Human and social capital play critical roles in rural development, in both the US and Europe. The development of these resources at the individual and community levels is both an ultimate goal of sustainable rural development (RD), and a key means to pursue it. Rural areas face a range of specific issues and challenges for human and social capital. In this article we examine some of these, finding similarity in many issues faced by EU and US rural areas, including the trend toward counter-urbanization in some locations. We also give examples of some apparently useful policy and grass-root approaches in the EU and US used to support farmers and in some cases rural people more generally. We assert that the US lags behind the EU in recognising the value of social capital development, but that it could learn from EU experience in terms of alternative approaches and their successes or failures. Traditionally, policies which promote the enhancement of rural human capital and strengthen social capital in rural areas have failed to attract large-scale RD funding or prominence. They have, however, gained in credibility, and influence within the policy rhetoric, in recent years. We suggest that they deserve a higher profile in RD policies given likely future trends and challenges.     

Inflation,uncertainty, and monetary policy

Low inflation likely reflects factors whose influence should fade over time. But many uncertainties attend this assessment, and downward pressures on inflation could prove to be unexpectedly persistent. My colleagues and I may have misjudged the strength of the labor market, the degree to which longer-run inflation expectations are consistent with our inflation objective, or even the fundamental forces driving inflation. In interpreting incoming data, we will need to stay alert to these possibilities and, in light of incoming information, adjust our views about inflation, the overall economy, and the stance of monetary policy best suited to promoting maximum employment and price stability. How should policy be formulated in the face of such significant uncertainties? In my view, it strengthens the case for a gradual pace of adjustment. But we should also be wary of moving too gradually. It would be imprudent to keep monetary policy on hold until inflation is back to 2%.     

CEO Gender and the Malt Brewing Industry: Return of the Beer Witch,Ale-Wife,and Brewster

Beer companies may not come to mind as a warm and welcoming environment for women in management. Indeed, few other mainstream industries utilize advertising as openly hostile to women. Yet in contrast to the 2% CEO positions held by women in Fortune 500 firms, 20% of U. S. large and medium sized malt brewing companies are headed by women. Historical research reveals that Ale-Wives, or Brewsters, held ownership of beer making as a spiritual as well as nutritional contribution to village life for some 20,000 years in a broad array of cultures and geographic locales. Dark Age witch hunts combined with sanitation spoilage to allow the Church and monasteries to wrest control of this high status and lucrative activity; industrial revolution mechanization completed the process of moving beer brewing firmly into the hands of men. Contemporary Microbrewer and Craft Beer concern with sustainable production and community, and thus a possibly more spiritual focus beyond consumption of the product itself, may help explain this female malt brewing leadership regression to the mean.     

Community care in England,Scotland and Wales

How far does the writ of Whitehall and Westminster really run? An analysis of community care shows that a policy common to successive Governments has been interpreted in radically different ways in England, Scotland and Wales. Can this lack of uniformity be turned to advantage?     

Overseas Investment,Encouraging Long Journey

In the context of the financial crisis, international capital flows, cross-border investment, as well as the mergers and acquisitions generally continues shrinking at a large range in 2009, while China＇s foreign investment and overseas cooperation still maintains a good momentum of development.     

A preliminary comparative analysis of 3D body scanner,manually taken girth body measurements and size chart measurements

In an attempt to provide a technological solution to the influx of cheap imports in South Africa and bridging the technology divide between Africa and the rest of the world, the Council for Scientific and Industrial Research procured a three‐dimensional body scanner from the Textile and Clothing Technology Corporation, in the US. The pilot study was aimed at introducing the technology to the South African consumers, and to compare the scanned data with the manually taken measurements. A convenience sample of 56 females in South Africa was interviewed using a structured questionnaire. Interviews were used to capture views on acceptance of the technology, prior to being scanned. Scanning garments made from a stretchy fabric were designed and sewn in four sizes of small, medium, large and extra large. A covariance, one sample t‐test and paired t‐ tests were used for data analyses. Almost all respondents felt comfortable with the designed scanning garments and the scanning process. The scanner measurements were generally more numerical in value than the manual measurements for a body part as expected, although the disparity was on the higher side than expected. The discernible difference between means of scanned data and standard values in the currently used sizing charts highlighted the long overdue need to update the sizing charts using a national anthropometric database generated locally.     

Creating Value in the Supply Chain for Australian Farmed Barramundi: Whole of Chain Perspective

This article investigates 4 key areas of supply chain management to identify opportunities to create value for Australian farmed barramundi. These key areas are product attributes, material flow, information flow, and relationships. This exploratory study forms the first stage of a value chain mapping study. Based on data gathered from 13 in-depth interviews, 7 with farmers and 6 with wholesalers/retailers, a preliminary map of the value chain for Australian farmed barramundi was developed. From a producer perspective, 3 key issues emerged: lack of collaboration, inconsistency of product quality, and lack of knowledge of what consumers value. Although wholesalers/retailers identify product consistency as a key issue, they further identify product dumping and the growth of imports as areas of major concern. These findings laid the foundation for strategy development at both the individual and industry level. The insights from this case highlight the value of chain analyses as a diagnostic tool for strategy development.