bluuebunny/crossref_metadata_2025 huggingface dataset:
Application of QFD to the software development process
Authors: Barnett William D. , Raja M.K.
Published: July 2002

Explores the issue of software development process improvement.
Total quality management (TQM) tools have been studied as possible means
to improve the quality of the software that is becoming an important
part of organizational processes. The TQM philosophy that has been so
successfully applied in manufacturing holds that quality must be built
into the production process and not inspected into the product. Given
the complexity of modern software applications, the ability to move away
from using testing and inspection as quality control methods is very
attractive. Examines the current literature on software development
process improvement. Particular attention is paid to how customer
requirements are gathered and translated into system requirements. Finds
that current methods for requirements definition do not provide a formal
means to deploy the “voice of the customer” into system
specifications. Further, finds after a review, that current software
quality function deployment (QFD) methods suffer from a number of
shortcomings. Proposes a four‐stage model for performing
software‐oriented QFD to address these significant problems.
Employee perceptions of quality: survey results
Authors: Fatih Yavas Burhan
Published: July 2002

Explores the perceptions of different dimensions of quality which
employees at different levels in the organization have, and investigates
how these perceptions can be aligned to increase firms’ competitive
position. Uses a factor analytic approach. “Communication”,
“managerial involvement”, “process improvement”,
“reward and recognition” and “responsiveness to both
external and internal customers’ demands” are found to be
significant among the quality attributes. Indicates that considerable
differences exist among the employees with regard to the question of
what constitutes “quality”. Also, education and teams are
found to be effective in aligning these differences.
A note on the upper bound and an algorithm for the optimal repair
cost under minimal repair
Authors: Chung Kun‐Jen
Published: July 2002

Examines optimal cost limits for a Weibull‐distributed time to
failure and an exponentially distributed repair‐cost limit policy which
minimizes the average cost per unit time for repairs and replacement.
Presents numerical examples to illustrate the algorithm.
Detection of skewness shift
Authors: Wu Zhang
Published: July 2002

Studies the necessity of controlling the variation of the skewness
of the process distribution in order to reduce the product scrap.
Proposes a γ control chart for detecting the skewness shift, also
implements a simulation procedure to decide the control limits of the
γ chart.
Capturing the cost of non‐conformance on construction sites
Authors: Abdul‐Rahman H. , Thompson P.A. , Whyte I.L.
Published: July 2002

The occurrence of non‐conformance is relatively high in construction and can affect the profit margin and competitiveness of a construction firm. Applies a quality cost matrix developed by one of the authors to a real construction project. Presents findings that indicate the applicability of the matrix, the main problems’ potential for improvement and their frequency of occurrence, and the consequences of implementing the matrix on site management.
Diagnosis of assignable cause in statistical process control
Authors: Wu Zhang
Published: July 2002

Explains that the shifts of a process may be classified into a set of modes (or classifications), each of which is incurred by an assignable cause. Presents an algorithm to determine the process shift mode and estimate the run length when an out‐of‐control status is signalled by the x‐ or s chart in statistical process control. The information regarding the process shift mode and run length is very useful for diagnosing the assignable cause correctly and promptly. The algorithm includes two stages. First, the process shift modes are established using the sample data acquired during an explorative run. Afterwards, whenever an out‐of‐control case is detected, Bayes’ rule is employed to determine the active process shift mode and estimate the run length. In simulation tests, the proposed algorithm attains a fairly high probability (around 0.85) of correctly determining the active process shift mode and estimating the run length.
Managing quality at an engineering maintenance centre: from QCC to ISO 9001 and beyond
Authors: Lee Y.S. , Lam Kokin
Published: July 2002

Describes the quality journey that began as quality control circles, moved to implement an international quality management system, and now continues its TQM programme called “Quest for excellence”. Kowloon‐Canton Railway Corporation is the first railway company in Asia to have a part of its operations ISO 9001 certified. Examines some of the important lessons learned when several hundred non‐English‐speaking employees were required to be involved in the process of preparing for certification.
A non‐parametric method for experimental analysis with censored data
Authors: Tong Lee‐Ing , Su Chao‐Ton
Published: July 2002

Considers that, occasionally, only part of an experiment can be completed owing to some uncontrollable causes such as the damage to the instrument, power failure during the experiment, and time and cost limitations. States that such incomplete data are generally referred to as censored data. Shows that conventional approaches for analysis of censored data are computationally complicated and often difficult to explain to practitioners. In this work, an effective procedure based on the rank transformation of the responses and the regression analysis is proposed for analysing an experiment with singly censored data. Proposes the procedure is simpler than conventional methods such as maximum likelihood estimation and Taguchi’s minute accumulating analysis. Verifies the proposed procedure by a numerical example.
External customer satisfaction as a performance measure of the management of a research and development department
Authors: Hirons Elizabeth , Simon Alan , Simon Clive
Published: July 2002

The aim of this study was to determine whether customer satisfaction can be used as a reliable measure of the performance of the management of a research and development (R&D) department. A study of a research and development department of an Australian manufacturing company was undertaken in 1995. R&D performance and external customer satisfaction were measured using seven dimensions of technical performance and seven dimensions of service quality. Expectations of external customer satisfaction were measured from the internal (staff of R&D department) and external customers’ (production, sales and administration) points of view. This was to highlight the gap between the staffs’ perceptions and the external customers’ perceptions of service provided. The study provides research and development managers with an additional tool for measuring their management performance.
Policy deployment: an examination of the theory
Authors: Lee R.G. , Dale B.G.
Published: July 2002

This paper relates the main findings of a literature review of policy deployment. The search revealed that less than 20 papers in the English language had been written on the subject, policy deployment appears to be under‐researched and that a number of those writing on the subject do not fully understand its true operating characteristics. Among the main findings is that policy deployment is the application of the plan‐do‐check‐act cycle to the planning and execution of strategic organisational objectives and that the success of the process depends on senior management leadership and effective communication throughout the process.
Optimum inspection frequency for manufacturing systems
Authors: Bahrami‐Ghasrchami Kyoumars , Price J.W.H. , Mathew J.
Published: July 2002

For manufacturing systems which are in continuous operation and subject to breakdown, inspection can be an appropriate maintenance strategy. In this situation, inspection can reduce down‐time and increase system reliability. In this paper two main ideas are proposed. In the first, an inspection effect function is introduced which modifies the traditional system failure rate distribution. This modification involves a formula which demonstrates the effect of inspection frequency and inspection effectiveness on system failure rate distribution. It is then argued that under inspection policy the system’s traditional failure rate is necessarily affected by these factors. The second idea presents a maintenance model in which the system is interrupted in its time to failure by inspections. Optimisation of this model determines an optimal inspection frequency which minimises the system’s total down‐time. Thus, it is shown that by optimising inspection frequency system availability can be increased.
The patterns of implementing TQM versus ISO 9000 at the beginning of the 1990s
Authors: Sun Hongyi
Published: July 2002

This paper presents the results of a study which aims to review the pattern of implementing TQM versus ISO 9000 at the beginning of the 1990s, so that companies may learn from their past experiences. The research is based on an international survey of 600 companies from 20 countries. It is found that the implementation of ISO 9000 is not always in parallel with the implementation of TQM. A quality map is used to reveal four different paradigms, namely: Low paradigm, characterized by less TQM and less ISO 9000; ISO paradigm with more ISO 9000 but less TQM; TQM paradigm with more TQM but less ISO 9000; and Neo‐TQM paradigm with both more TQM and more ISO 9000. It is found that implementing ISO 9000 alone does not contribute much to quality improvement, while the combination of TQM and ISO 9000 contributes the most. Different paths to the paradigm which combines TQM and ISO 9000 are proposed.
Quality management in the logistics function: an empirical study
Authors: Millen Robert , Sohal Amrik , Moss Simon
Published: July 2002

The importance of the logistics function has increased dramatically at many firms as competitive priorities have shifted from cost and product quality to delivery and flexibility. At the same time, however, there have been few comprehensive studies of the implementation of TQM practices in logistics. This paper examines the application of quality management practices in the logistics function based on a field study of 165 Australian firms. Major findings include the practices implemented, the specific areas in which firms have implemented these practices, the obstacles faced in doing so and future plans for continued development.
Towards measuring the “SPC implementation/practice” construct
Authors: Rungtusanatham Manus , Anderson John C. , Dooley Kevin J.
Published: July 2002

Describes the process and outcomes of operationalizing the 14 dimensions underlying the SPC implementation/practice construct. Employs a standard procedure to create a measurement instrument comprising 14 measurement scales, with the number of constituent measurement items ranging from one to four, that correspond to the 14 dimensions underlying the SPC implementation/practice construct. Reports the results of assessing three properties of measurement quality for these newly‐created measurement scales, namely: face validity, internal consistency reliability and uni‐dimensionality. Such a measurement instrument can then be applied to examine antecedents and consequences of SPC implementation/practice and to diagnose existing organizational efforts at implementing and practicing SPC and to identify opportunities to improve organizational implementation and practice of this quality improvement intervention. Demonstrates the application and interpretation of the SPC implementation/practice measurement instrument within one organizational setting. Concludes by identifying future research needs.
Total quality management and information technologies: an exploration of the issues
Authors: Dewhurst Frank , Martínez Lorente Angel R. , Dale Barrie G.
Published: July 2002

Presents a complete and comprehensive review of the literature concerning the relationship between information technologies (IT) and total quality management (TQM) and examines the key issues. The examination is made against a number of dimensions of TQM including customer and supplier relationships, workforce management, process flow management and quality data and reporting. Issues concerning the impact that IT is having on these TQM dimensions are highlighted and future potential issues are raised.
Holonic model for a quality system in academia
Authors: Karapetrovic Stanislav , Willborn Walter
Published: July 2002

This paper addresses the implementation of ISO 9000 international standards in the university environment, and presents examples of developing a quality system based on these standards in a Canadian university department. The application is based on a holonic systems concept, which is first explained. Subsequently, a project plan for the design, documentation, implementation, and maintenance of an academic quality system is presented. Emphasis is placed on the effective structuring of the system, development of a set of product quality indicators accepted by faculty and staff, as well as non‐bureaucratic documentation. The systems concept allows for the integration of the ISO 9001 quality system with other systems, such as the ISO 14001 environmental management system. A university may decide on implementing both of these systems simultaneously, or incorporating one into the existing framework of the other. Positive synergy effects will occur in any case. The integration of such management systems in academia is also discussed.
Operationalizing productivity improvement programs through total quality management
Authors: Hoffman Joyce M. , Mehra Satish
Published: July 2002

The intent of this empirical research is to identify the critical factors that are potentially “fatal” to productivity improvement programs and to analyze these factors relative to documented quality concepts. From this analysis we determine that these “fatal” factors can be prevented by the pre‐existence of a quality program, specifically total quality management, which requires participative involvement of all members of an organization, continuous improvement, and customer satisfaction.
Robust regression metamodel for a maintenance float policy
Authors: Madu Ifeanyi E.
Published: July 2002

Develops a robust maintenance float policy, that considers system design parameter settings that not only satisfy the system performance criteria but are also insensitive to various noise conditions. The experimental design strategy employed in the study involves the use of discrete event simulation. In the study, the strategy proposed involves solving a maintenance float policy using both the inner and outer arrays as advocated by Genichi Taguchi. Initial system variables and their parameter settings were chosen based on a prior study. These system variables were then classified into design factors and noise factors. An experimental design was developed using Taguchi’s orthogonal array, after which a simulation experiment was performed and additional data collected. Based on the results, regression was performed with the significant factors and interactions. From the regression analysis, a robust metamodel was developed. A cost model was also proposed.
What motivates senior managers?
Authors: Analoui Farhad
Published: July 2002

While a great deal of understanding has been gained about senior managers’ motivation in the West, very little has been done in the Eastern European countries to understand what motivates senior managers. This article is based on the results of a first time study that was recently carried out in 23 Romanian organisations. It aims at gaining a better understanding of senior managers’ motivation for improved performance and effectiveness at work. The methodology employed, consisting of survey questionnaire and sample interviews, led to the emergence of a group of factors including “recognition and appreciation”, “salary and remuneration”, “promotional status”, and “job satisfaction”. Moreover, although there are similarities between what motivates senior managers in both Western and Eastern European countries, the differences point to the need for better understanding of senior managers, their perception and their views as well as organisational and the wider contexts in which they work.
Intragroup interdependence and effectiveness
Authors: Van der Vegt Gerben , Van de Vliert Evert
Published: July 2002

This paper reviews the empirical research dealing with two types of intragroup interdependence at both the group and individual levels of analysis. Based on this review we identify directions for further research, including attention to levels‐of‐analysis issues, the effects of interdependence over time, and the development of prescriptive theory. The paper ends with the description of a theory‐based intervention framework, intended as a tool for choosing the appropriate intervention in work teams and for stimulating the development of such a prescriptive theory.
Factors affecting post‐relocation adaptation in a case of an entire plant relocation
Authors: Krausz Moshe , Bizman Aharon , Fox Shaul
Published: July 2002

Pre‐relocation measures as well as measures collected subsequent to it were used to predict employees’ post‐relocation adaptation in a case where an entire plant relocated its premises. The distance between the old and the new site did not require home relocation, with the result that the change was deemed less of a “family issue” than an essentially work and organizational change. The sample consisted of 176 employees, for whom matched before and after questionnaires were available. Pre‐relocation measures included demographics, justification of management’s decision to relocate, and positive and negative emotional reactions to the move. In addition, measures of perceived changes were taken after the move. The three post‐relocation adaptation measures were work satisfaction, loyalty to the organization, and relocation satisfaction. Findings are discussed in the light of previous findings, although most of that research dealt with individual as opposed to plant relocation, and of very few studies dealing with post‐relocation variables.
The innovating self: exploring self among a group of technological innovators
Authors: Hellström Tomas , Hellström Christina , Berglund Henrik
Published: July 2002

This paper explores the relevance of the concept of self in the process of independent technological innovation. In‐depth interviews were conducted with technological innovators from start‐up firms in IT, biotech and advanced services concerning the subjective and social forms of engagement in the innovation process. Emerging factors in the interview data revealed aspects pertaining to the innovator’s reflexive self‐conception, innovator ego‐involvement in the venture, forms of commitment and control, personal and social stakes, and various self‐oriented cognitive strategies. It is argued that the self‐concept allows the innovator to come into view as a social and subjective being who is involved in reflexive activities such as dynamic role‐taking, “is” vs “ought” reflections and social negotiations.
Employee job satisfaction: an empirical assessment of marketing
managers as an occupationally homogeneous group
Authors: Morgan Robert , McDonagh Pierre , Ryan‐Morgan Tracey
Published: July 2002

Reports the findings of recent empirical research into the job
satisfaction of an original sample of 1,326 UK marketing managers.
Provides data on the nature and sources of job
satisfaction/dissatisfaction and on the assessment of the relative
importance of various intrinsic (content) and extrinsic (context)
occupational characteristics. Analyses the satisfaction criteria against
a variety of variables such as age, gender, tenure and career
development. Discusses the implications for the marketing practitioner
at the workbench level within organizations.
Linking an intervention model to the Myers‐Briggs Type Indicator,
consultancy and managerial roles
Authors: Lindon Lance
Published: July 2002

Draws parallels between our consulting model (derived from the work
of Gerard Egan), the core processes of the Myers‐Briggs Type Indicator
(MBTI) and the managerial roles required in effective organizations.
Argues that there are synergies between the four stages of the
consultancy model, four levels of hierarchy (top, senior and supervisory
management plus operators) and the four core processes of the MBTI
(Sensing‐Feeling, Intuition‐Thinking, Intuition‐Feeling and
Sensing‐Thinking). Discusses this in the context of MBTI findings on
both consultants and the UK managerial population.
Decision making on the London incident ground: an exploratory study
Authors: Burke Eugene , Hendry Charles
Published: July 2002

The critical decision method (CDM) is a technique for obtaining data on real decision making in natural settings. It has been applied in a number of civilian and military settings, and generates data that are rich in content (what happened?), context (when and where did it happen?) and process (why did it happen?). The application described is part of a larger research and development project concerned with developing and maintaining the competence of London Fire Brigade officers. Uses a case study of one recent incident to provide an example of the data generated by CDM, and discusses further steps in exploiting this data for the purpose of simulation‐based assessment.
The spectral management type inventory ‐ a validation study
Authors: Baruch Yehuda , Lessem Ronnie
Published: July 2002

The spectral management type inventory (SMTI) is an analytical instrument designed to enable people to identify their personal management style. Examines the reliability and the validity of the SMTI questionnaire and the associations between the different management styles and work‐related variables of managers in various organizations. The SMTI was found to be a reliable and a valid tool for assessing management types. It may serve to enhance self‐awareness in the individual manager as well as improving organizational effectiveness. Discusses future opportunities for research and applications.
Research and publishing issues in large scale cross‐national studies
Authors: Milliman John , Von Glinow Mary Ann
Published: July 2002

Recently there has been a significant increase in the number of academic international research teams (AIRTs) which are conducting large scale cross‐national research studies. These efforts hold much potential to advance international comparative research. However, there are a number of issues associated with these studies that rarely occur in other research efforts. The purpose of this manuscript is to articulate a number of these issues which can be categorized into two main groups, research methodology and publishing. Research methodology issues include the comparability and matching of samples, the timing of data collection, and the comparability of research instruments. Publishing issues include manuscript length, the timing of publications, and cross‐cultural authorship issues. It is essential that these issues are addressed if the field is to reap the full benefits of these large cross‐national studies.
Psychoanalysis and coaching
Authors: Brunner Roland
Published: July 2002

Psychoanalysis has nothing to say about firms or management as such; inversely, psychoanalytic coaching can aid managers to develop a better understanding of the role they exercise within the firm and to better position themselves in decision making and communication with other people. While it is a practice that takes place outside the classical psychoanalytic framework, psychoanalytic coaching must meet certain criteria in order to justify a psychoanalytic filiation: amongst others, the recognition of the unconscious and of the mechanisms of transference and counter‐transference. Crucially, the analyst is at the service of the subject (the manager) ‐ even if it is the firm that pays for the treatment. While there are risks involved for all parties concerned (the manager, the firm and the analyst), psychoanalytic coaching offers a way of rendering meaningful a management that encompasses the respect of oneself and of others.
Dysfunctionality in “citizenship” behaviour in decentralized organizations
Authors: Korac‐Kakabadse Nada , Korac‐Kakabadse Andrew , Kouzmin Alexander
Published: July 2002

Emerging in the literature on organizational design is the question of the efficacy of self‐managed work groups. From task‐forces and matrix prescriptions of the 1970s, imperatives towards de‐centralization, networked capabilities and self‐managed teams seem to be part of the IT‐driven prescriptions emanating from contemporary re‐structuring and social re‐engineering of workplaces. This article explores some interesting dysfunctionality dynamics of corporate “citizenship” behaviour in de‐centralized contexts and suggests the necessity to study, in some further depth, the unquestioned virtues of self‐regulated and de‐centralized teams. As the article implies, cultural engineering, leadership dynamics and complex motivation/citizenship behaviour within such organized settings also require critical re‐examination.
Re‐thinking organisational stress: the transition to the new employment age
Authors: James Kim
Published: July 2002

Stress has been largely addressed from an individual perspective yet a strategic initiative on stress can only be achieved by understanding stress as part of the fabric of organisation life. Organisation membership and work require psychological adaptations by individuals in order to accommodate the demands of the organisation. The organisation develops mechanisms for protecting individuals from psychological disturbance and the individual adapts to the organisation. Organisation change will raise some of the concerns that have been kept unconscious by the adaptation process. This requires that psychological adaptation be re‐worked. However, in the new employment age, employees will need to be more mature and autonomous. This requires that different processes be adopted. A model is presented that provides insight into the adaptation process at three levels, including unconscious adaptation, an understanding of which will be necessary to address stress in the future.
Can we live with the changing nature of work?
Authors: Cooper Cary L.
Published: July 2002

Work is increasingly changing into a short‐term contract culture, with long hours, intrinsic job insecurity and declining sense of loyalty by employees to their employer. The costs of this to employee health, the family and ultimately the “bottom line” are great. A time for reflection is needed in the way we manage people’s careers and futures.
Developing a model of customer defection in the Australian banking industry
Authors: Trubik Ellie , Smith Malcolm
Published: July 2002

Examines the activities of a regional bank in Australia and follows Hart and Smith examining customer profitability and Ramsay and Smith examining customer channel preferences. Examines the customer database to identify those at risk of leaving; specifically this study looks at the retention of customers with savings accounts and strategies that might be adopted to secure their retention. In Australian banking, the funding pool is insufficient to support current lending activities. This has generated intense competition within the banking industry for customers purchasing savings products, making the retention of existing customers imperative. Fornell identifies two strategies for increasing an organisation’s market penetration: the offensive strategy, which focuses on generating new customers, and the defensive strategy which focuses on preserving the current customers. Although these strategies can be successful all customers are not retained as a consequence and organisations need to identify those customers at risk of leaving in order to reduce defections. Expands on the findings of Ainslie and Pitt and Hamilton and Howcroft in database marketing to develop, with considerable success, a model of customers at risk of leaving the bank.
An experimental investigation of the effects of artificial intelligence systems on the training of novice auditors
Authors: Wongpinunwatana Nitaya , Ferguson Colin , Bowen Paul
Published: July 2002

The primary objective of this research is to investigate the impact of task‐technology fit on users’ performance when using artificial intelligence systems for auditing tasks. Four artificial intelligence auditing systems, two problem‐solving programs, and four questionnaires were developed. A laboratory experiment was performed with 292 undergraduate auditing students. The results suggested that the effect of task‐technology fit on accuracy in solving problems was marginal for case‐based reasoning with unstructured tasks. No significant effect was found on problem‐solving accuracy for rule‐based reasoning with structured tasks. The task‐technology fit, however, marginally increased users’ certainty of the correctness of their solutions.
Accountants’ reports on profit forecasts: regulation and practice
Authors: Brennan Niamh , Gray Sidney J.
Published: July 2002

Profit forecasts are rarely disclosed in the UK except in prospectuses, circulars and during takeover bids. There are few regulations governing the content of profit forecasts. Under stock exchange rules these forecasts must be reported on by both reporting accountants and the merchant bankers advising on the deal. The format of the forecasts is at the discretion of individual companies. This paper summarises the regulations, including professional pronouncements, governing accountants’ reports on profit forecasts. Practical examples of such accountants’ reports extracted from 250 profit forecasts published during 701 UK takeover bids in the period 1988 to 1992 are reproduced and discussed. These examples provide useful precedent material for practitioners involved in reporting on a profit forecast. The paper concludes with a discussion of policy issues and suggestions for policy makers.
“One measurement is better than 1,000 opinions”: is it?
Authors: Larsen Boje
Published: July 2002

Objective data are central to quality management. This is expressed in the Danish quality management slogan: “One measurement is better than 1,000 opinions.” This article discusses the truth of this. The data used come from a study of how two companies interpreted customer surveys. More than 90 per cent of the arguments they used were directed at explaining away negative results. There is a need for a discussion in quality management on how to ensure that data play the role they should play. The article concludes with seven organizational rules for turning empirical measurement into the potent weapon it can be.
Applying QFD in the clothing manufacturing sector: a case study on improving a distance‐learning program in Hong Kong
Authors: Chan K. , Chan S.F. , Chan Catherine
Published: July 2002

This paper describes a project which uses the quality‐function‐deployment technique to improve a distance‐learning program, operated by a government training organization in Hong Kong, for junior staff in the clothing‐manufacturing industry. The scope of this study is twofold: it identifies 12 appropriate study modules for modifying the course content; and it identifies the kinds of supporting services which help students to study the course. An evaluation is made of the existing study modules and supporting services that are identified as successful. Suggestions are made regarding bridging the gap between importance and satisfaction for some of the important quality dimensions. The methodology attempts to translate customers’ voices into various design features of the products and services in order to prepare the course for continuous improvement.
Detecting false financial statements using published data: some evidence from Greece
Authors: Spathis Charalambos T.
Published: July 2002

This paper examines published data to develop a model for detecting factors associated with false financial statements (FFS). Most false financial statements in Greece can be identified on the basis of the quantity and content of the qualifications in the reports filed by the auditors on the accounts. A sample of a total of 76 firms includes 38 with FFS and 38 non‐FFS. Ten financial variables are selected for examination as potential predictors of FFS. Univariate and multivariate statistical techniques such as logistic regression are used to develop a model to identify factors associated with FFS. The model is accurate in classifying the total sample correctly with accuracy rates exceeding 84 per cent. The results therefore demonstrate that the models function effectively in detecting FFS and could be of assistance to auditors, both internal and external, to taxation and other state authorities and to the banking system.
The IIA Code of Ethics: An International Perspective
Authors: Vanasco Rocco R.
Published: July 2002

Highlights similarities among the codes of ethics promulgated by
professional societies in the United States such as The Institute of
Internal Auditors (IIA), the American Institute of Certified Public
Accountants (AICPA), the Institute of Management Accountants (IMA), and
the EDP Auditors Association (EDPAA). Takes the Code of Ethics of the
Institute of Internal Auditors, an international professional
association, as an example to demonstrate that most of the articles of
professional codes do not reflect the cultural dimensions of Asian,
European, and other countries. Since one single universal code of ethics
may not meet the needs of an international group, international
professional societies may wish to consider alternatives to incorporate
in their codes of ethics, especially the cultural dimensions of other
countries. Cultural differences often limit the effectiveness of a
uniform international code of ethics because they create a lack of
consensus within a profession as to what constitutes acceptable
behaviour.
CIA Exam Strategy: Planning, Preparation and Test‐taking Techniques
Authors: Klass Kimberley A. , Sumners Glenn E.
Published: July 2002

The CIA designation continues to gain acceptance within the internal
auditing profession. One of the goals of the IIA is to globalize the
certification. Many view exam preparation as excellent foundation
training. The designation is more often seen as a job requirement or a
promotion requirement. Assists candidates in developing a comprehensive,
efficient, effective exam strategy. The exam guidelines set forth
include: status evaluation, planning, preparation and test‐taking.
Proposes that this approach should minimize preparation time and
maximize success.
Benchmarking in Practice: Some Australian Evidence
Authors: Smith Malcolm
Published: July 2002

Management accounting information systems are almost wholly part of a
within‐company “fortress” mentality, preventing the efficient operation of
benchmarking procedures. New initiatives are required to foster an
attitude of co‐operation with which to improve the competitiveness of
all participants. Gives an indication of the practical improvements in
management‐accounting information systems that can be achieved, using
evidence from the implementation of the benchmarking procedure within a
large Australian manufacturing enterprise.
The External Auditor′s Consideration of the Internal Audit Function
Authors: Reinstein Alan , Lander Gerald H. , Gavin Thomas A.
Published: July 2002

Statement on Auditing Standards (SAS) 65 was issued in April 1991 to
clarify various aspects of the working relationship that should exist
between external and internal auditors. Describes the historical
development of this relationship as viewed through the promulgation of
authoritative literature, reports of official committees and
commissions, and prior research. Presents a survey which describes
various aspects and characteristics of this relationship in the light of
the provisions of SAS 65.
The transformation of internal auditing
Authors: McNamee David , McNamee Thomas
Published: July 2002

Developments in the internal audit profession appear to be heading
along two different paths. Role confusion among auditors is common, and
strategic planning in the audit function is very difficult as a result.
Presents a transformation model which explains the changes and the
growth of the internal audit profession over the past five millennia and
describes what internal auditing will be like in the twenty‐first
century. Using this model, modern internal auditing executives can
develop strategies to prepare for the new cycle of change that is on us.
The “Roundtable” in the classroom
Authors: Crockett James R. , Albin M.J.
Published: July 2002

Examines how the “Roundtable”, a section in The
Internal Auditor, can help in the education of internal auditing
students. Proposes that the “Roundtable” provides real‐world
examples of the application of auditing principles and concepts, and
thus is certain to be valuable to an instructor.
Ethics and the internal auditor phase II:
Authors: Dittenhofer Mort , Sennetti John
Published: July 2002

Compares two studies, one in 1983 and one in 1994, of the reaction
of a randomly selected group of internal auditors of various levels of
competence and in various industrial groups to 20 vignettes identifying
a series of internal auditing related ethical situations. The vignettes
of the two studies were the same. The auditors′ responses on a scale
varied from “forced separation” to an indication of
“no ethical impact”. The results of the comparison indicated
that there were changes in the industry groups, generally towards a more
strict approach and a recommended set of stronger sanctions.
Insider trading
Authors: Laird Michael J.
Published: July 2002

Hypothesizes that the whole concept of “insider
trading” is being overplayed. Is the “average” share
purchaser disadvantaged? After analysing the case law, the legislation
(and proposed legislation) and the financial theory of efficient
markets, concludes that insider trading exists only in the strong market
hypothesis and only when a fiduciary duty is established. This is not a
zero‐sum game in which one wins and the other loses – everyone can
win, some maybe more than others. No one is being cheated; there is no
way to establish parity of information nor would most investors know how
to use it if it could be established. It appears that we could be
embarking on a counter‐productive campaign that will punish those who
achieve what their profession requires, all the necessary information on
which to make an investment decision; particularly if they achieve it
first.
A practical model to audit risk assessment in a health‐care setting
Authors: Hemaida Ramadan
Published: July 2002

Risk assessment is one of the major steps in the audit‐planning
process. The increase in the number of incidents of auditors′ negligence
has focused attention on this important step. Risk is defined in a
statement by the Internal Auditing Standards as “the possibility
that an event or action may occur which would adversely affect the
organization”. The effects of risk can be faulty decisions as a
result of utilizing inaccurate or incomplete information; inappropriate
accounting treatment; fraudulent financial reporting; failure to
safeguard assets adequately; failure to follow certain organizational
policies and procedures; non‐compliance with relevant laws and
regulations and inefficient or ineffective use of resources. In order to
minimize the risks, the internal audit department must develop an audit
plan that ensures maximum coverage of the areas to be audited. Experts
in the field of auditing stress that the risk could be minimized if the
selection of potential audit areas emanates from a risk assessment
process. Uses a multifactor evaluation technique for the development of
a risk‐based audit plan at a local hospital.
Customer profitability analysis:
Authors: Smith Malcolm , Dikolli Shane
Published: July 2002

Recent innovations in management accounting have emphasized a
customer focus and the requirement of remaining competitive through
satisfying customer needs. In so doing they have largely overlooked the
dual requirement that customers should satisfy the strategic needs of
the supplier. Examines customer profitability analysis (CPA) as a tool
for the evaluation of the portfolio of customer profiles, and suggests
that activity‐based costing may facilitate the success of CPA
implementation.
Pricing complexities in the pharmaceutical industry
Authors: Cravens Karen S. , Glover Hubert D.
Published: July 2002

Pharmaceutical companies have received a tremendous amount of
attention in the media regarding increases in drug prices at rates much
in excess of the rate of inflation. Synthesizes the numerous issues
affecting drug pricing and the role that the auditor should play in
determining a “fair” price. Evaluates the role of the
auditor with regard to the call from investors for additional
information in the annual report and more in‐depth analysis of
management′s ethical and operational practices. The pharmaceuticals
industry represents a unique area for consideration, given ethical and
regulatory pressures and the nature of the drug development and
distribution process. With the complexities of this process, considers
the auditor′s responsibility to understand unfair pricing practices
along with the ability to detect such practices.
Improving the due professional care standard
Authors: Ecton W.W. , Houston Melvin , Reinstein Alan
Published: July 2002

Certified public accountants (CPAs), internal auditors, management accountants and other accounting and non‐accounting professionals rely heavily on the concept of due professional care to help assure the public that they prudently exercise their responsibilities. In turn, accountants failing to use adequate due professional care face legal actions when “problems” arise. Based on an analysis of several legal databases, ascertains how the courts view professionals’ use of due professional care and how accountants can minimize such legal liabilities. Then analyses how the CPA profession can better comply with this important auditing standard.
From the foundations upwards: evaluating business performance
Authors: Crowther David
Published: July 2002

Reviews and evaluates the literature concerning the evaluation of business performance and considers the reasons for such evaluation, the determinants of good performance and the interests of those concerned with evaluation. This evaluation is undertaken within a framework which recognizes the contexts within which performance evaluation is operating. Integral to this are: the context of control and the role of accounting in the recording and shaping of performance; the context of reporting and the dimensions of accountability within which the business is operating; and the context of planning and a concern for the future orientation of strategic management. Demonstrates that while existing research is extensive in the areas and criticisms discussed, it is nevertheless deficient. In particular it does not adequately consider the interaction between the different perspectives involved, while the uni‐dimensional approach adopted by the research literature fails to address the fundamental requirements of all evaluation purposes and all evaluating parties. Concludes with a proposed way forward for future research.
Gender differences in the perception of the work environment within large international accounting firms
Authors: Fogarty Timothy J.
Published: July 2002

Contends that prior research has not investigated whether employee outcomes such as performance, commitment, satisfaction and turnover vary between the genders in the large international public accounting firms. Moreover, there is little evidence on whether variables believed to affect these outcomes, such as role stress and job characteristics, vary between men and women. Based on a survey of staff auditors in the USA, identifies some significant differences in these variables between the genders and illustrates how gender differences alter the interpretation of relationships within a model of the public accounting work environment.
New vistas in reducing the conflicts between tourism and the environment: an environmental audit approach
Authors: Batra G.S. , Kaur Narinder
Published: July 2002

Describes how there has been growing concern in recent years regarding environmental protection and conservation in the field of tourism, and how, within this context measures are being taken to reduce the conflicts between tourism and the environment through the environmental audit approach. Advocates that, in the changing global business environment, there is a need to assess the contributions of the tourism industry in providing a pollution‐free environment. The social cost should be measured in terms of the cost of rectifying the damage done in the form of a polluted environment. There is need to change the parameters by which success in tourism is measured. Believes that many of the conflicts between tourism and environment can be resolved by an environmental audit approach.
Control triggers: a control concept come of age
Authors: Nelson Irvin T. , Ratliff Richard L.
Published: July 2002

Describes control triggers as signals which initiate the right activity to occur at the right time in a process, and discusses them as a previously unrecognized category of internal control methods. Argues that, unlike traditional control mechanisms, control triggers are not dependent on the beaurocracies which world‐class companies are now dismantling. Asserts that while control triggers are important to the control and application of all organizational processes, they are particularly critical to the application of world‐class management practices, affecting the reliability, efficiency and effectiveness of an organization’s operations.
Management accounting in Singapore ‐ well in place?
Authors: Ghosh B.C. , Chan Yoke‐Kai
Published: July 2002

Reports the findings of a survey on management accounting practices in Singapore. Taking the form of a longitudinal study, finds in general that improvements have been made. However, Singapore’s own companies continue to lag behind multinational companies.
Analytical procedures for new and matured industries
Authors: Min Choo Teck , Keong Chua Meng , Boon Ong Chee , Hee Tan Theong
Published: July 2002

Examines the impact of client industry on the use and effectiveness of audit analytical procedures. Segregates audit client firms into two industry categories ‐ new and matured. Posits that the industry category the client firm is operating in will have a substantial effect on the extensiveness, types and effectiveness of analytical procedures employed. In particular, hypothesizes that analytical procedures will be more extensively and effectively used in the audit of firms in matured industries. Further, hypothesizes that trend analysis will be used primarily in the audit of firms in matured industries while visual scanning of data and ratio analyses will be used in the audit of firms in both new and matured industries. The results of a questionnaire survey distributed to one of the Big Six audit firms in Singapore support the above hypotheses.
Performance audit in the service of internal audit
Authors: Jin’e Yan , Dunjia Li
Published: July 2002

Claims that the performance audit is the most suitable approach for internal audit to adopt to meet the needs of the socialist market economy. Through it, enterprises may tighten up control and raise managerial efficiency, as well as improving their competitive situation. Suggests a strategic approach as to how such audits may be carried out ‐ one which meets the needs of China.