...EURIDIS Research Monograph SCHEMATIC EVALUATION OF INTERNAL ACCOUNTING CONTROL SYSTEMS Kuo-Tay Chen* and Ronald M. Lee# * Department of Management Purdue University at Calumet Hammond, IN 46323 U.S.A. chenk@pucal.bitnet # Erasmus University Research Institute for Decision and Information Systems (EURIDIS) Erasmus University Rotterdam The Netherlands rlee@fac.fbk.eur.nl ERASMUS UNIVERSITY RESEARCH INSTITUTE FOR DECISION AND INFORMATION SYSTEMS Schematic Evaluation of Internal Accounting Control Systems by Kuo-Tay Chen and Ronald M. Lee Monograph No. RM-1992-08-1 (August 11, 1992) EURIDIS Research Monograph Erasmus University Rotterdam, The Netherlands © Kuo-Tay Chen and Ronald M. Lee Permission to copy this monograph without fee is granted provided that (1) the copies are not distributed for the direct commercial purpose and (2) this copyright page including the copyright notice, the EURIDIS monograph number, and date appear. TABLE OF CONTENTS CHAPTER 1. INTRODUCTION ...................................... 1 1.1 BACKGROUND .......................................... 1 1.2 MOTIVATION ............................................. 3 1.3 OBJECTIVE OF THE STUDY .......................... 4 1.4 ISSUES OF INTEREST .................................. 6 1.5 SCOPE OF THE STUDY................................. 7 1.6 CONTRIBUTIONS OF THE STUDY .................. 8 CHAPTER 2. DECISION AIDS RESEARCH FOR INTERNAL CONTROL EVALUATION ............................................
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...The 4P Classification of the Marketing Mix Revisited Author(s): Walter van Waterschoot and Christophe van den Bulte Source: Journal of Marketing, Vol. 56, No. 4 (Oct., 1992), pp. 83-93 Published by: American Marketing Association Stable URL: http://www.jstor.org/stable/1251988 . Accessed: 21/10/2013 10:06 Your use of the JSTOR archive indicates your acceptance of the Terms & Conditions of Use, available at . http://www.jstor.org/page/info/about/policies/terms.jsp . JSTOR is a not-for-profit service that helps scholars, researchers, and students discover, use, and build upon a wide range of content in a trusted digital archive. We use information technology and tools to increase productivity and facilitate new forms of scholarship. For more information about JSTOR, please contact support@jstor.org. . American Marketing Association is collaborating with JSTOR to digitize, preserve and extend access to Journal of Marketing. http://www.jstor.org This content downloaded from 130.88.179.25 on Mon, 21 Oct 2013 10:06:41 AM All use subject to JSTOR Terms and Conditions Walter van Waterschoot & Christophe Van den Bulte The Classificationthe of Revisited MarketingMix 4P McCarthy's 4P classification of the marketing mix instruments has received wide acceptance in past decades. In recent years, however, increasing criticism has been voiced, among other reasons because of its inherent negative definition of sales promotion and its lack of mutual exclusiveness...
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...Beyond Sophisticated Stereotyping: Cultural Sensemaking in Context [and Executive Commentaries] Author(s): Joyce S. Osland, Allan Bird, June Delano and Mathew Jacob Source: The Academy of Management Executive (1993-2005), Vol. 14, No. 1, Themes: Forming Impressions and Giving Feedback (Feb., 2000), pp. 65-79 Published by: Academy of Management Stable URL: http://www.jstor.org/stable/4165609 . Accessed: 05/08/2013 09:54 Your use of the JSTOR archive indicates your acceptance of the Terms & Conditions of Use, available at . http://www.jstor.org/page/info/about/policies/terms.jsp . JSTOR is a not-for-profit service that helps scholars, researchers, and students discover, use, and build upon a wide range of content in a trusted digital archive. We use information technology and tools to increase productivity and facilitate new forms of scholarship. For more information about JSTOR, please contact support@jstor.org. . Academy of Management is collaborating with JSTOR to digitize, preserve and extend access to The Academy of Management Executive (1993-2005). http://www.jstor.org This content downloaded from 155.33.240.146 on Mon, 5 Aug 2013 09:54:15 AM All use subject to JSTOR Terms and Conditions ? Academy of Management Executive, 2000, Vol. 14, No. 1 Beyond sophisticated stereotyping: Cultural sensemakingn i context Joyce S. Osland and Allan Bird Executive Overview Much of our cross-cultural training and research occurs within...
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...1.0 Introduction: Strategic management is a continuous activity that appraises and controls the industries and the business in which the company is involved; evaluates its rivals and sets organizational purpose and strategies to address with all existing and potential competitors; and then reevaluates each strategy after a definite time period to determine how it has been applied and whether it has thrived or needs replacement by a new strategy to meet changed environments, new rivals or new political, economical social, technological environment. Strategic management is very important and broader area than any specific functional management area. It determines whether an organization excels, survives, or dies. It is very essential because it leads all the functional arenas of the business. It is generally believed that businesses, which develop formal strategic management systems, have a greater possibility of success than those, which do not. (Jauch and Glueck,1988,) Strategic management helps organizations predict future problems and opportunities. It endows with crystal-clear vision, mission, objectives, and strategies that guide organization into the secured future. Strategic management is a stream of decisions and actions. (Jauch and Glueck,1988). It is a procedure by which top-level management decides and does for the success of the company. It helps to determine the best possible strategy so that company could win the game in competitive business environment...
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...Software Engineering: A Practitioner's Approach Copyright © 1996, 2001 R.S. Pressman & Associates, Inc. For University Use Only May be reproduced ONLY for student use at the university level When used in conjunction with Software Engineering: A Practitioner's Approach. Any other reproduction or use is expressly prohibited. Chapter 1 The Product CHAPTER OVERVIEW AND COMMENTS The goal of this chapter is to introduce the notion of software as a product designed and built by software engineers. Software is important because it is used by a great many people in society. Software engineers have a moral and ethical responsibility to ensure that the software they design does no serious harm to any people. Software engineers tend to be concerned with the technical elegance of their software products. Customers tend to be concerned only with whether or not a software product meets their needs and is easy to use. 1.1 The Evolving Role of Software The main point of this section is that the primary purpose of software is that of information transformer. Software is used to produce, manage, acquire, modify, display, and transmit information anywhere in the world. The days of the lone programmer are gone. Modern software is developed by teams of software specialists. Yet, the software developer's concerns have remained the same. Why does software take so long to complete? Why does it cost so much to produce? Why can't all errors be found and removed...
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...DATABASE MODELING AND DESIGN The Morgan Kaufmann Series in Data Management Systems (Selected Titles) Joe Celko’s Data, Measurements and Standards in SQL Joe Celko Information Modeling and Relational Databases, 2nd Edition Terry Halpin, Tony Morgan Joe Celko’s Thinking in Sets Joe Celko Business Metadata Bill Inmon, Bonnie O’Neil, Lowell Fryman Unleashing Web 2.0 Gottfried Vossen, Stephan Hagemann Enterprise Knowledge Management David Loshin Business Process Change, 2nd Edition Paul Harmon IT Manager’s Handbook, 2nd Edition Bill Holtsnider & Brian Jaffe Joe Celko’s Puzzles and Answers, 2 Joe Celko nd Location-Based Services ` Jochen Schiller and Agnes Voisard Managing Time in Relational Databases: How to Design, Update and Query Temporal Data Tom Johnston and Randall Weis Database Modeling with MicrosoftW Visio for Enterprise Architects Terry Halpin, Ken Evans, Patrick Hallock, Bill Maclean Designing Data-Intensive Web Applications Stephano Ceri, Piero Fraternali, Aldo Bongio, Marco Brambilla, Sara Comai, Maristella Matera Mining the Web: Discovering Knowledge from Hypertext Data Soumen Chakrabarti Advanced SQL: 1999—Understanding Object-Relational and Other Advanced Features Jim Melton Database Tuning: Principles, Experiments, and Troubleshooting Techniques Dennis Shasha, Philippe Bonnet SQL: 1999—Understanding Relational Language Components Jim Melton, Alan R. Simon Information Visualization in Data Mining and Knowledge Discovery Edited by Usama Fayyad, Georges G. Grinstein...
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...Palgrave Macmillan Journals is collaborating with JSTOR to digitize, preserve and extend access to Journal of International Business Studies. http://www.jstor.org This content downloaded from 193.140.253.100 on Thu, 26 Feb 2015 20:33:00 UTC All use subject to JSTOR Terms and Conditions Studies(2005)36, 322-340 Business journal International of - 2005 Palgrave 0047-2506 $30.00 Macmillan Ltd. Allrightsreserved www.jibs.net The determinants of evidence strategies: Amy J Hillman' and William P Wan2 MNE of subsidiaries' political institutional duality Abstract of State Arizona IDepartment Management, AZ and University, Tempe, USA; 2Thunderbird, Schoolof International TheGarvin GlobalBusiness Management, Department, AZ Glendale, USA Correspondence: Dr Amy J Hillman, Department of Management, Arizona State University, Box 874006, Tempe, AZ 85287-4006, USA. Tel: + 1 480 965 3402; Fax: +1 480 965 8314; E-mail:amy.hillman@asu.edu Received: 9 August...
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...and BI systems followed by a comparison of Cognos 8 BI, Microsoft BI and SAP BW/NetWeaver. The goal was to distinguish similarities and differences between the tools regarding technique, cost, usability and educational need and to provide a mapping for different customer situations. The method consisted of a theoretical study followed by a practical part including development, testing and interviews. The comparison showed that SAP and Microsoft both use the client/server model while Cognos is an integrated web-based system built on SOA. SQL Server can only be installed on Windows while BW and Cognos also support UNIX, Linux and IBM. SSRS report formats are HTML, PDF, CSV, XML, TIFF, Word and Excel. In BW, query results can be viewed as HTML, CSV and Excel. Cognos report formats are HTML, PDF, CSV, XML and Excel. The educational need for SQL Server and Cognos is low and may often be solved internally or through e-learning. In contrast, BW uses its own terminology and the enhanced star schema,...
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...Strategic planning, learning theory, and training needs analysis Benoitte Muzitu Professor JEANETTE HORNER-SMITH BUS 407 07/28/2011 1. The training process model refers to steps which are taken in order to ensure company growth, and business change. When managing any training process, it is usually recommend that company leaders work closely with functional department heads and Human Resources personnel in following a systematic approach to training. A good system will help attack training problems using a “rifle” approach, rather than a “shotgun” approach. The following are five generic steps or phases in the model that we as trainers simply call A.D.D.I.E. These steps will help build a training program, and will increase chances of assembling an effective program. By analyzing the need, or performing a “needs assessment,” is crucial in identifying the information that must be addressed in the program. This is where the question, “What do we want our employees to get out of the program?” is asked. A great way to complete this phase is to perform a “gap analysis” by comparing current results to the desired performance. Another way to perform this phase is to treat team members as stakeholders in the process, much like we treat customers. Get their help by asking for specifications for the training. After all, they know where they need help...particularly when it comes to delivering a better product or dealing with customers. This analysis is also useful in creating...
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...The Web Resource Space Model Web Information Systems Engineering and Internet Technologies Book Series Series Editor: Yanchun Zhang, Victoria University, Australia Editorial Board: Robin Chen, AT&T Umeshwar Dayal, HP Arun Iyengar, IBM Keith Jeffery, Rutherford Appleton Lab Xiaohua Jia, City University of Hong Kong Yahiko Kambayashi† Kyoto University Masaru Kitsuregawa, Tokyo University Qing Li, City University of Hong Kong Philip Yu, IBM Hongjun Lu, HKUST John Mylopoulos, University of Toronto Erich Neuhold, IPSI Tamer Ozsu, Waterloo University Maria Orlowska, DSTC Gultekin Ozsoyoglu, Case Western Reserve University Michael Papazoglou, Tilburg University Marek Rusinkiewicz, Telcordia Technology Stefano Spaccapietra, EPFL Vijay Varadharajan, Macquarie University Marianne Winslett, University of Illinois at Urbana-Champaign Xiaofang Zhou, University of Queensland Other Books in the Series: Semistructured Database Design by Tok Wang Ling, Mong Li Lee, Gillian Dobbie ISBN 0-378-23567-1 Web Content Delivery edited by Xueyan Tang, Jianliang Xu and Samuel T. Chanson ISBN 978-0-387-24356-6 Web Information Extraction and Integration by Marek Kowalkiewicz, Maria E. Orlowska, Tomasz Kaczmarek and Witold Abramowicz ISBN 978-0-387-72769-1 FORTHCOMING The Web Resource Space Model Hai Zhuge Chinese Academy of Sciences Hai Zhuge Key Lab of Intelligent Information Processing Institute of Computing Technology Chinese Academy of Sciences P.O. Box 2704-28 No. 6 Science South...
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...Adrian Payne & Pennie Frow A Strategic Framework for Customer Relationship Management In this article, the authors develop a conceptual framework for customer relationship management (CRM) that helps broaden the understanding of CRM and its role in enhancing customer value and, as a result, shareholder value. The authors explore definitional aspects of CRM, and they identify three alternative perspectives of CRM. The authors emphasize the need for a cross-functional, process-oriented approach that positions CRM at a strategic level. They identify five key cross-functional CRM processes: a strategy development process, a value creation process, a multichannel integration process, an information management process, and a performance assessment process. They develop a new conceptual framework based on these processes and explore the role and function of each element in the framework. The synthesis of the diverse concepts within the literature on CRM and relationship marketing into a single, process-based framework should provide deeper insight into achieving success with CRM strategy and implementation. ver the past decade, there has been an explosion of interest in customer relationship management (CRM) by both academics and executives. However, despite an increasing amount of published material, most of which is practitioner oriented, there remains a lack of agreement about what CRM is and how CRM strategy should be developed. The purpose of this article is to develop a...
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...Adrian Payne & Pennie Frow A Strategic Framework for Customer Relationship Management In this article, the authors develop a conceptual framework for customer relationship management (CRM) that helps broaden the understanding of CRM and its role in enhancing customer value and, as a result, shareholder value. The authors explore definitional aspects of CRM, and they identify three alternative perspectives of CRM. The authors emphasize the need for a cross-functional, process-oriented approach that positions CRM at a strategic level. They identify five key cross-functional CRM processes: a strategy development process, a value creation process, a multichannel integration process, an information management process, and a performance assessment process. They develop a new conceptual framework based on these processes and explore the role and function of each element in the framework. The synthesis of the diverse concepts within the literature on CRM and relationship marketing into a single, process-based framework should provide deeper insight into achieving success with CRM strategy and implementation. ver the past decade, there has been an explosion of interest in customer relationship management (CRM) by both academics and executives. However, despite an increasing amount of published material, most of which is practitioner oriented, there remains a lack of agreement about what CRM is and how CRM strategy should be developed. The purpose of this article is...
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...Fundamentals of Database Systems Preface....................................................................................................................................................12 Contents of This Edition.....................................................................................................................13 Guidelines for Using This Book.........................................................................................................14 Acknowledgments ..............................................................................................................................15 Contents of This Edition.........................................................................................................................17 Guidelines for Using This Book.............................................................................................................19 Acknowledgments ..................................................................................................................................21 About the Authors ..................................................................................................................................22 Part 1: Basic Concepts............................................................................................................................23 Chapter 1: Databases and Database Users..........................................................................................23 ...
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...T3 ORGANIZATIONAL CULTURE, SOCIALIZATION AND MENTORING Organizational Culture: Shared values and beliefs that underlie a company’s identity. Values: - Guide the organization’s thinking and actions. - Dimensions: Prosocial, Market, Financial, Achievement, Artistic - They define: * What metters: where people will spend time and energy * Actions: the way companies operate (decision-making criteria) Layers of Organizational Culture: 1) ESPOUSED VALUES (Core values and guiding principles) - Strategies, plans, philosophies, company regulation, working method, company’s goal - They require everyone to obey ENACTED VALUES Values and norms that are actually exhibited or converted into employee behavior) 2) OBSERVABLE ARTIFACTS Dress, acronyms, awards, myths, stories, ceremonies, ways of communicating 3) BASIC ASSUMPTIONS Actions inconceivable in a certain culture (unsafe behavior, refusal to learn languages,…) Outcomes associated with Culture: * Attitudes and Behaviors * Job Satisfaction * Commitment * Intentions to stay in the company * Quality of communication Four Functions of Organizational Culture: Establish who the company is and what it stands for, to drive energy around that is really important to promote social system stability and to shape behavior by helping members make sense of their surroundings. Understanding Organizational Culture: Sustainability and Values: - Sustainability is not just about conserving...
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...Series Center for Advanced Human Resource Studies (CAHRS) 5-1-2003 Extending the Human Resource Architecture: Relational Archetypes and Value Creation Sung-Choon Kang Cornell University Shad S. Morris Cornell University Scott A. Snell Cornell University, ss356@cornell.edu Follow this and additional works at: http://digitalcommons.ilr.cornell.edu/cahrswp Part of the Human Resources Management Commons This Article is brought to you for free and open access by the Center for Advanced Human Resource Studies (CAHRS) at DigitalCommons@ILR. It has been accepted for inclusion in CAHRS Working Paper Series by an authorized administrator of DigitalCommons@ILR. For more information, please contact hlmdigital@cornell.edu. Extending the Human Resource Architecture: Relational Archetypes and Value Creation Abstract Theories of knowledge-based competition focus on internal resources as the source of value creation. The HR architecture (Lepak & Snell, 1999) brought human resource management directly into this forum by developing a model of human capital allocation and management. We attempt to extend the HR architecture by introducing a framework of relational archetypes—entrepreneurial and cooperative—that are derived from unique combinations of three dimensions (cognitive, structural, and affective) that characterize internal and external relationships of core knowledge employees. Entrepreneurial archetypes facilitate value creation from external partnerships while cooperative...
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