bluuebunny/crossref_metadata_2025 huggingface dataset:
Use of measurement and charts to inform management decisions
Authors: Coleman Shirley Y. , Stewardson D.J.
Published: July 2002

All companies can benefit from a review of their aims and level of success. Collaboration with an independent outsider unfettered by historical prejudices and knowledge of constraints can provide a fresh viewpoint. The problem is that the reviewer must have not only sound knowledge of measurement and analytical methods but also the ability to communicate effectively. This usually means with financial terms and graphics. Team work, appropriate measurement collection and clever, meaningful displays are key ingredients to good decision making. The good work is let down, however, if only a few people appreciate the achievement. It does not always come naturally to scientific thinkers to communicate well, but being able to do so makes all the difference between success and unrealised potential.
SA 8000: a tool to improve quality of life
Authors: Rohitratana Kaewta
Published: July 2002

This case study aims to present how SA 8000 was successfully implemented in Thailand. At present, Beauty Essential Co., Ltd is one of very few companies in Thailand who obtained this certificate. As an exporter, the company found that international customers place increasing pressure on producers to demonstrate their commitment to basic human values in the workplace. The president of Beauty Essential views the standard as a way to strengthen and differentiate Thai companies from other cheap labour countries as well as a tool to improve the quality of employees’ lives. However, according to Thai law, working up to 84 hours a week is allowed. In order to comply with SA 8000 practice, Beauty Essential has to cut down overtime by 28.57 percent. The challenging question is how to do it. On one hand, working conditions have to be improved in order to achieve a higher productivity rate and at the same time the employees will work less hours with less tiredness.
ISO 9000 certification and the bottom line: a comparative study of the profitability of Basque region companies
Authors: Heras Iñaki , Casadesús Martí , Dick Gavin P.M.
Published: July 2002

Registrations to the ISO 9000 standard have grown rapidly in recent years with 343,643 certificates in 150 countries at the start of 2000, a growth of 71,769 on the previous year, of which 23,900 were in Europe. This suggests that there is a wide‐spread belief in the business benefits of ISO 9000 accreditation. However, failure to realise business performance improvement in practice could have a negative effect on the future credibility of quality certification and lead to ISO 9000 eventually becoming just another failed management panacea. Although there is much research describing implementation of ISO 9000 quality systems, there is little empirical research that examines whether ISO 9000 is linked to improvement in audited financial performance. This paper contributes to closing this gap in the literature by comparing the audited financial performance of 400 accredited and 400 non‐accredited Basque firms over a period of five years.
ISO 9001 as an audit frame for integrated quality management in meat supply chains: the example of Scottish beef
Authors: Schröder Monika J.A. , McEachern Morven G.
Published: July 2002

A highly‐fragmented UK beef industry today faces large, powerful retailers, potentially giving rise to mistrust and lack of common purpose. Consumer confidence in beef has been undermined by BSE and similar crises. The beef supply chain has responded with a number of initiatives designed to improve the quality and marketing of the product, and Government has put in place risk management controls. This paper uses ISO 9001:2000 as an audit frame to assess quality assurance for beef in Scotland, focusing specifically on supply chain integration and integrity of product specification. Identification of responsibilities for quality within the chain, standard setting and audit are also highlighted.
An approach to the evaluation of quality performance of the companies in Turkey
Authors: Cebeci Ufuk , Beskese Ahmet
Published: July 2002

This paper aims to create a fuzzy set perception of some quality characteristics in order to prepare a basis for further evaluation. It cites industries that have good quality characteristics as examples. A large amount of data about company characteristics and various factors pertaining to the implementation of total quality management and ISO 9000 was collected through a survey and its results and implications are discussed. In conclusion this paper provides a guide for companies in Turkey in their quest for quality and prepares a basis for a more general evaluation tool for developing countries.
Quality cost analysis in IS0‐9000‐certified Turkish companies
Authors: Halis Muhsin , Oztas Ahmet
Published: July 2002

The aim of this paper is to determine the quality costs in ISO‐9000‐certified business organisations deriving from the application of the standards. In the beginning, the quality costs in implementing ISO‐9000 are investigated. The importance of the quality cost system is emphasised. Then, a quality cost system is proposed and quality cost analysis is performed on ISO‐9000‐certified Turkish companies. To determine the quality cost data, a questionnaire was prepared and sent to the selected companies. Collected quality costs data were then analysed using a number of analysis methods.
An assessment of the newly defined internal audit function
Authors: Nagy Albert L. , Cenker William J.
Published: July 2002

The new definition of internal auditing defines the function as an independent, objective assurance and consulting activity designed to add value and improve an organization’s operations. The purpose of this paper is to summarize an assessment of this new definition obtained through structured interviews from 11 internal audit directors of large publicly traded companies. The responses from the directors indicate that there are wide differences in viewpoints and objectives; but a definite shift has occurred in the overall scope of internal audit towards operational activities. While most of the interviewees are in conceptual agreement with the new internal audit definition, an underlying warning is vocalized: “Don’t throw out the franchise”. That is, the traditional role of the internal auditor should not be completely abandoned. These, along with other responses pertaining to related issues and suggestions for future research, are summarized throughout the paper.
Slack in public administration: conceptual and methodological issues
Authors: Busch Tor
Published: July 2002

Ever since its introduction, the concept of organisational slack has constituted the basis for a considerable body of research within behavioural science. A great deal of this research has concentrated on budgetary slack, and within the field of public administration the focus has been on the slack‐ or budget‐maximising bureaucrat. As the reduction of slack is the purpose of many of the techniques which are part of the new public management, there is a need to focus on how to measure changes in the level of slack. The objective of this paper is to discuss the relationship between three central concepts within the research on slack: organizational slack, budgetary slack, and the discretionary budget; to assess whether these concepts are suitable for public organizations; and to discuss problems of measurement.
An adaptation to ISO 9001:2000 for certified organisations
Authors: Tsim Y.C. , Yeung V.W.S. , Leung Edgar T.C.
Published: July 2002

On 15 December 2000, the International Organisation for Standardisation published a new series of ISO 9000 standards. There are significant changes in this third edition standard. Several specific surveys and analysis revealed the key concerned areas of the certified companies and the significant changes in the new standard are on the key system areas. Develops a new model explicatory to assist those certified organisations to link their concerned areas with that of the new standard. In this model, management activity is the key element. The information can be used in the analysis to determine the areas for continual improvement. Reveals that top management are still weak in the adoption of quality management systems, establishment and implementation of the quality policy and objectives. Recommends use of SMART approach. At the same time, certified organisations spend a lot of effort for the compliance with the process approach management. Discusses the benefits of using process approach management. Besides the plan‐do‐check‐act approach in continuous improvement, introduces the Xerox Management Model. Finally, introduces the consideration of improving quality management systems in areas of effectiveness, efficiency, productivity, flexibility and adaptability, rather than product.
NLP to promote TQM for effective implementation of ISO 9000
Authors: Ashok S. , Santhakumar A.R.
Published: July 2002

In today’s scenario, even after achieving ISO certification, quality is still wanting. There is always a gap in people adhering to the standards. The aim of this paper is to discuss the use of neuro linguistic programming (NLP) in aiding total quality management (TQM). 5S and kaizen are identified with lateral thinking tools, using NLP. Case studies on 5S and kaizen applications in civil engineering, with and without the use of NLP, are discussed. The concept of creative kaizen and model Kaizen is introduced for better understanding of the benefits of using NLP. Finally, for the first time, a scientific appraisal of use of NLP for three different civil engineering trades has been attempted and their effects are discussed.
Quality culture: a product of motivation within organization
Authors: Lo Tommy Y.
Published: July 2002

Quality management system provides the top management a self‐regulating tool to enhance the company’s operation. Hong Kong is coming to age with quality management. A trend has been developing in Hong Kong whereas construction contractors have to adopt and be certified under the ISO 9000 Quality Management Scheme (QMS) in order to become government contractors. It is found that even though the companies have adopted the QMS for over three years, however, their qualities of service do not improve as expected. Quality culture has not been firmly established in the construction sector in Hong Kong. Summarizes attitude, experience and the underlining factors that drive the construction contractors to the QMS system. Findings indicated that companies are forced to adopt the QMS rather than motivated from within the top management. The two distinctive incentives for adoption of QMS by the companies are to improve quality image and to satisfy client requirements, particularly the government. Concludes that motivation from within an organization is the only key to improving quality realistically.
The need for change in the way we teach accounting information systems
Authors: Doost Roger K.
Published: July 2002

The one area in accounting that shows the sign of volatility, unsettlement, and continuous change is accounting information systems. While textbooks have been revised and updated in line with the change in technology, the auxiliary teaching materials do not seem to have kept pace. Professors teaching the course may be handicapped by their own shortcomings as well as the inadequacy of the supplementary material. The emphasis on database and database management should be supplemented with relevant software and teaching material to make the course more meaningful and the efforts more fruitful. One easily available tool is Access. Incorporation of Access into the course provides an excellent demonstration into application and utility of database management systems.
Importance of the 150‐hour Education Requirement for Internal Auditors
Authors: Rezaee Zabihollah
Published: July 2002

Current emphasis in enhancing the role of internal auditors and
broadening knowledge and skills of future internal auditors have given
increased impetus for the requirement of 150‐hour accounting education
for future Certified Internal Auditors (CIAs). Examines why internal
auditors, especially CIAs, need the additional education requirement
beyond the Bachelor′s degree and how to implement the 150‐hour education
programme for internal auditors.
Analytical Procedures for Management Accountants and Auditors
Authors: Colbert Janet L.
Published: July 2002

Analytical procedures entail estimating an expected value for an account
and comparing the estimation to the book value. External auditors make
extensive use of analytical procedures. By applying analytical
procedures before the external audit is performed, the management
accountant can locate and correct misstatements before they become
problematic. Examines the three categories of analytical procedures and
their utility to the management accountant. The three categories are:
reasonableness tests, trend analysis, and ratio analysis. Explains each
category and discusses the methods within each category. Also, provides
examples to aid the accountant in applying the procedures.
Investors′ Prior Expectations of Audit Opinions
Authors: Choo Teck‐Min
Published: July 2002

Research studies on the information content of audit opinions have
produced conflicting results. One possible reason could be that these
studies did not incorporate investors′ prior expectations of the audit
opinions which would be issued. Attempts to model investors′ prior
expectations have, however, focused on the development of audit opinion
prediction models using mainly financial variables. This study attempts
to empirically determine the sources of information which investors
would use in forming expectations of audit opinions prior to their
issuance. The results indicate that some non‐financial variables which
have been largely ignored by other models play an important role in the
formation of investors′ expectations, while the converse is true for
some financial variables which have been used in earlier models.
Further, respondents in the study with different working backgrounds
differed significantly in their mean ratings of importance on certain
variables. Comparatively, non‐accounting/non‐finance respondents had a
tendency to favour financial variables while accounting/finance
respondents favoured non‐financial variables.
Management Training and Development Expenditures:
Authors: Craven B.M. , McNulty M.B.
Published: July 2002

Proposes that far more attention needs to be given to the evaluation of
managerial training and development expenditures (MTDEs) to ensure that
they represent an adequate return on corporate investment expenditure.
Suggests that internal auditors are currently much better equipped than
human resource managers to evaluate MTDEs. Warns that much which now
passes for investment in MTDEs is likely to be x‐inefficient. Concludes
that expenditures on specific tasks approved by the auditors rather than
expenditures on MTDEs approved by human resource managers are much more
likely to be worthwhile.
Developing Executive Compensation Programmes
Authors: Kuhns James A. , Sawyer Lawrence B.
Published: July 2002

Executive compensation consultants develop compensation programmes
through information gathered from documents and interviews with key
executives, along with an assessment of management processes and the
existing compensation programmes. This information gathering can be very
costly. Argues that a good deal of the data required to establish
compensation programmes can be gained for the consultants by the
company′s internal auditors, who are adept at research, are objective,
are free from bias, and are accustomed to evaluating any business
process or activity. The consultants gain by being relieved of a good
deal of detail work: the company gains by substituting the lower salary
rates of the internal auditors for the high fees charged by consultants
for data gathering.
Management′s Report on Internal Control, and the Accountant′s Response
Authors: Aldridge C. Richard , Colbert Janet L.
Published: July 2002

Internal Control – Integrated Framework (COSO Report, 1992) defines
internal control, suggests a framework for internal control, and
presents criteria to use in evaluating controls. The document also
provides guidance to management developing a report on controls for use
by external parties. SSAE 2, “Reporting on an Entity′s Internal Control
Structure over Financial Reporting” (1993) offers assistance to the
practitioner reporting on management′s assertion regarding internal
control over financial reporting. Discusses and provides an example of
management′s report on internal control prepared according to COSO. Also
discusses the accountant′s examination under SSAE guidance of
management′s assertions and subsequent report and provides an example of
the accountant′s report. Concludes by discussing the new business
opportunities for the accountant which may result from external
reporting on internal controls over financial reporting.
Strategy for the Internal Audit Engagement
Authors: Dittenhofer Mort
Published: July 2002

Describes the strategy to be used for internal audit engagements,
including: the selection of the audit′s objective; developing the basic
plan to achieve the objective; consideration of such aspects as risk and
materiality; anticipation of potential technical problems; alternative
methods of resolving the problems; integration with other audit
projects; optimum timing of the audit elements; and potential
interpersonal problems and their resolution.
Internal auditing education
Authors: Foster Sheila D. , Brady Greenawalt Mary
Published: July 2002

Society′s recognition of the importance of internal auditing has
increased in recent years. This has resulted in an increased recognition
of the need for improving and formalizing the manner in which internal
auditors are educated. Suggests some of the forces that have led to this
increased awareness of the value of internal auditing and discusses
historical changes in internal auditing education. Explores recent
literature on the programmes of internal auditing education in several
countries and how these programmes differ from institution to
institution and from country to country.
Prototyping for effective data management
Authors: Dikolli Shane , Smith Malcolm
Published: July 2002

Firms uncertain about whether to invest large sums on data management consultants as an alternative to their spreadsheet software might first consider prototyping the system. A prototyping firm can assess the extent to which existing resources and data collection procedures will need to be modified to justify, or otherwise, the potentially large outlays on specialized software, consultants and the financial system changes required. Discusses the use of PC database software as an alternative to the use of spreadsheets to compile the information for a prototype model. In essence an activity‐based costing (ABC) system is simulated by other means to those provided by bespoke ABC software. Uses evidence from the Australian implementation of an ABC system to examine the benefits of adopting PC database software and presents examples of the database model elements employed to illustrate the benefits of such a decision‐support system.
An examination of internal auditing programmes at IIA endorsed schools
Authors: Dittenhofer Mortimer A. , Scheiner James H. , Gavin Thomas A.
Published: July 2002

Reports on a survey examination of the contents of the internal auditing programmes presented by schools and colleges endorsed by the Institute of Internal Auditors. The report contains the frequency of presentation and the characteristics of Basic and Advanced Internal Auditing, Internship and EDP Auditing courses. Also identifies other courses in the programmes. Discusses the philosophy of the programmes, foundation courses, completing the programmes, and marketing the programmes. Precedes the survey discussion by a description of historical activities related to the programme development; the prerequisites for participating programmes; and objective of the study.
Image of auditing as a field of study and a career among college students
Authors: Yavas Ugur , Arsan Noyan
Published: July 2002

Examines the perceived occupational image of auditing among US college students and uncovers students’ attitudes towards auditing as a field of study and career. In addition, investigates background correlates of such images and attitudes. Discusses the implications of the findings for academics and practitioners.
Factors influencing compliance with GAAS reporting standards on private sector engagements
Authors: Bryan Barry J.
Published: July 2002

Examines the influence of various audit firm and client characteristics on compliance with Generally Accepted Auditing Standards’ (GAAS) reporting standards for private sector audits performed by small audit firms. Because prior studies in this area have focused on public sector audits, an important contribution of this study is the use of an observable quality measure as the dependent variable on audits performed in the private sector. Obtains data for the study from the quality reviews of firms licensed to practise in the State of Arkansas during the years 1989‐1991. Suggests that audit fees, the complexity of the engagement and membership in the state Certified Public Accountants’ society are positively related to compliance with GAAS reporting standards on private sector engagements performed by small audit firms. In addition, firm size is negatively related to compliance with GAAS reporting standards on private sector engagements performed by small audit firms.
Human resource auditing as a tool of human resource valuation: interface and emerging practices
Authors: Batra G.S.
Published: July 2002

The human resource valuation system cannot be considered to be a complete system of accounting unless it is followed by an equally competent system of auditing. Application or use of human resource accounting, therefore, must also be followed by a separate HR audit to ascertain whether or not the performance of the managers has been true and fair in the overall interests of the organization they serve. The application and usefulness of human resource valuation depends on the future efforts and experiments to be made by practising managers, accountants and academicians. It also needs support from the professional bodies and government. In the absence of human resource valuation, the management may not realize the negative effects of certain programmes aimed at improving profits in the short run. Such programmes may result in decreased value of human assets due to a fall in productivity levels, high labour turnover and low morale. Audit of human resources could help in finding out the efficiency of every segment. Human resource audit could enable the appraisal of the performance of various managers. The basic function and management of human resources is also greatly facilitated. Hence human resource valuation and audit activity could be helpful in improving the efficiency of human resources in the changing business scenario.
Making a career in internal audit
Authors: Burridge Jennifer A. , Thomas Alyson
Published: July 2002

Reports on a study, the specific aims of which were to look at the career progression of women in the internal audit profession, compare their experiences with those of their male counterparts and of women in the general management field, and to identify the level of support for specific remedies and actions aimed at overcoming the barriers faced by women in the workforce today.
The other audit risk: the impact of false rejection on audit planning
Authors: Woodhead A.D.
Published: July 2002

Highlights that the multiplicative risk model which forms the basis of auditing standards in both the USA and the UK only considers the risk of incorrect acceptance of an account balance. Points out, however, that when planning audit tests, the auditor also faces a risk of incorrect rejection of the sample under consideration if an unrepresentative sample is obtained. Incorporates the risk of incorrect rejection of the account balance into a theoretical risk model and investigates the relationship between the risks of incorrect acceptance and incorrect rejection using the power function of the test. Concludes that, first, the ability of an audit test to identify the magnitude of the error in the population, and especially its ability to identify material error reliably, is very important and, second, planning of effective audit testing should be undertaken, rather than relying on the extension of testing when results fail to meet expectations.
Self‐assessment and the tax audit lottery: the Australian experience
Authors: Marshall Rex , Smith Malcolm , Armstrong Robert W.
Published: July 2002

Suggests that, as the UK moves to a system of self‐assessment for determining income tax liability, it is instructive to look at the experience of Australia, where such a system has operated for the last ten years. Reports that the Australian experience identifies significant changes in the operations of accountants, the ethical pressures to which they are subject and the rise of the “tax agent” as a specialized tax practitioner, all of which we might anticipate to be mirrored in the UK.
Viewpoint: is there a secret to their success?
Authors: Doost Roger K.
Published: July 2002

Reports the author’s experience of visiting P&Y Company and its directors in Atlanta, Georgia, USA. Indicates that this visit was very useful and in many ways inspiring. Maintains that a combination of foresight, shrewdness, business‐sense and, most importantly, human virtues has contributed to the phenomenal success of this firm.
An extension of stakeholder theory research: developing surrogates for net organizational capital
Authors: Steadman Mark E. , Green Ronald F.
Published: July 2002

For those interested in studying the effects of stakeholder theory on organizational performance, the establishment of measures that represent both explicit and implicit claims on the firm’s outputs is vital. While net organizational capital (NOC) has been shown to represent the value of the firm after honouring implicit claims of stakeholder groups, practical application requires the use of surrogates such as net intangible assets (NIA). Attempts to extend research in this area by establishing additional surrogates, segment sales (SS) and research and development intensity (RD), which can be easily calculated and reflect operating characteristics of the organization being observed. Concludes that RD is a reasonable indicator of the firm’s NIA for both bond upgrade and downgrade situations, but that SS can be viewed as a surrogate for NIA during upgrade situations. Both, however, can provide great insights to the researcher and can be used to assist in classifying firms with respect to stakeholder group influence.
Unification of independence, authoritativeness and efficiency ‐ organizational form of internal audit
Authors: Weizhong Chen , Shourong Sun
Published: July 2002

Describes the ingredients for internal audit success in a large state‐integrated petroleum company. With 1,600 auditors and 25,000 audits performed, a varied contribution has been made across all areas of the business. Significant factors have been the interrelationships of independence, authoritativeness and efficiency and this theme pervades. The outworkings of this formula has actually led to demand from the top to establish an additional audit division branch.
Internal audit at Guangdong Nuclear Power Joint Venture Company Limited
Authors: Chi Cheung Tang , Qiang Chen
Published: July 2002

Describes the internal audit function in a joint venture company. Auditing joint ventures is a fascinating topic, particularly when it involves the nuclear power industry and partnership between China and a foreign collaborator. The internal audit function was established right at the outset and has a high profile in the corporate governance structure. Its position is safeguarded in an audit charter, and a whole range of techniques and approaches guarantees a comprehensive service based on risk assessment. A combination of specific audits, special studies, internal control verifications, pre‐award audits and irregularities reports demonstrate that the internal audit arrangements are at the cutting edge of best practice.
The present situation and developing trends of Chinese internal auditing
Authors: JianWua Jou
Published: July 2002

Provides background information on how internal audit has developed during its brief history, with various seminal conferences being milestones. There has been resistance to overcome and in some cases, where internal audit had been dismantled, it has now been re‐established. Reports on how a number of significant companies were selected for experimentation in internal audit practice and formed valuable role models. Outlines the debate on supervision versus service. Demonstrates the vital role of economic benefit audit. Believes that through education and training, establishing of national audit associations and international links, the prospects for internal audit are great.
Bank of China surveillance system design for internal audit
Authors: Zhi‐Di Xu
Published: July 2002

Shows how the banking world too is adjusting to the needs of the socialist market economy. As a valuable adjunct to and tool for internal auditing, demonstrates the development of a bank surveillance system, ideally suited to the needs of bank management and internal audit. Such a system has required extensive development, necessitating probing into all aspects of banking activities. Details the approach taken to project control and reports that the bank concerned is now in a much more favourable position to determine risk assessment.
Critical thinking in accounting education: processes, skills and applications
Authors: Reinstein Alan , Bayou Mohamed E.
Published: July 2002

Explains that many prestigious bodies, including the American Assembly of Collegiate Schools of Business and the Accounting Change Commission, have asked accounting educators to improve their students’ critical thinking skills. Suggests that the literature contains few examples of how to apply such skills in an accounting environment and how to teach such skills as efficiently as possible. Explains and provides examples of such critical thinking skills. Shows how to incorporate such skills in the classroom.
Developing internal auditing procedures in UK organizations using a benchmarking approach
Authors: Liu Jonathan , Seng Woo Hong , Boakye‐Bonsu Victor
Published: July 2002

As organizations are downsized, re‐engineering and the span of control inflates, the need for self‐regulation and control grows. This need has seen the growth in the provision of internal auditing services in the UK. Demonstrates the linkage between ensuring quality by benchmarking, and the required vehicle for understanding the internal audit development needs of UK organizations. Shows the requirements by the use of nine organizations where internal auditing has been developed to give the organization a competitive advantage. Focuses on the critical success elements that are required by developing internal audit departments.
Auditor independence: an international perspective
Authors: Vanasco Rocco R. , Skousen Clifford R. , Roger Santagato L.
Published: July 2002

Examines the role of professional associations and governments in developing and promulgating standards to foster auditor independence. Presents a survey of countries which showed that many had taken steps to enhance auditor independence. Governments of several countries had implemented professional audit standards sanctioned by their professional accounting associations dealing with auditor independence. In many countries independent auditors may be censured and even expelled from their respective professional associations for violations of their codes of ethics. The survey also showed that cultural differences limit the effectiveness of international reliance on auditor independence.
Research students’ training in accounting and finance: the case of “new universities”
Authors: Xiao Zezhong , Tauringana Venancio
Published: July 2002

This paper reports the findings of a study of how new universities train research students in accounting and finance from a student perspective. The purpose is to provide evidence of the problems faced by the new universities in offering research degrees in accounting and finance, and how these problems are addressed. It was found that the new universities have made a major commitment to research students’ training since 1992. Financial incentives were offered to attract research students. Experienced supervisors were borrowed from other subject areas and established universities to make up for the internal shortage. Despite these efforts, students might suffer from a lack of an appropriate research culture and environment. Nearly half the students could not obtain advice from persons other than their supervisors, and more than half the number of students responding to the questionnaire did not take any formal research method course. The majority of the students found it relatively hard to surprise their supervisors by progress, to make their relationship with their supervisors amicable and enjoyable, to make a workable time schedule, and hard to obtain advice from non‐supervisors. They also expressed their wish for their supervisors to treat supervision as a higher priority, and be more knowledgeable and more available when needed.
Flowcharting business processes: a new approach
Authors: Reding Kurt F. , Ratiiff Richard L. , Rees Fullmer R.
Published: July 2002

An article in the Volume 13, Number 2 issue of the Managerial Auditing Journal introduced a comprehensive business process control model that captures the full spectrum of process controls being implemented by world‐class organizations, including value‐adding controls focused on quality, cost and time. The purpose of this article is to demonstrate a new approach to flowcharting business processes which highlights the five broad categories of controls included in the model. This approach clearly shows how the various types of controls interact with process activities and provides a basis for evaluating how effectively these controls contribute to the achievement of business process objectives.
Re‐engineering the acquisition and payment process ‐ get the most from your integrated system software
Authors: Walker Kenton B.
Published: July 2002

Many organizations are adopting a business process approach to managing their acquisition and payment process. Integrated information systems are an important part of this effort. This paper describes what management can expect from modern, integrated software applications, outlines major system deliverables and reports critical success factors for implementation projects.
The generic quality system of the Hong Kong coloration industry
Authors: Chan K. , Wong K.S. , Yip Y.K. , Chan Y.Y.
Published: July 2002

An exploratory survey of the Hong Kong coloration industry revealed that conformance is the key attribute of quality, but the maturity of quality management mainly resides at the stage of inspection. The larger the dyehouse, the more mature the quality system that was adopted. The generic quality system of the industry went far beyond the requirements of ISO 9002. To remain competitive and viable in the market, consistent supply and good quality product are the important strategy. A model quality system for the industry was developed with a checklist of the main elements.
Beyond ISO 9000 certification ‐ a China experience
Authors: Zhang Gongxu
Published: July 2002

With many countries implementing the ISO 9000 international standards very actively, the number of enterprises which have passed the ISO 9000 certification becomes greater and greater. Naturally this creates a common problem: what should an enterprise do after passing its ISO 9000 certification? Based on investigations in China, the author has suggestions that strengthening the implementation of SPC or SPCD is the basis of implementing ISO 9000.
The 5‐S auditing
Authors: Ho Samuel K.M.
Published: July 2002

It has been recognised that Japanese firms are clean and orderly. The same is true for high quality western firms. Over the last two decades, the Japanese have formalised the technique and named it 5‐S practice. As the name is new to most western societies, the objective of this paper is to explain the intricacy of the 5‐S so that it can be understood easily and adopted readily by those who may find the tool useful. Based on the Japanese experience, the author has developed the world’s first 5‐S audit checklist. Apparently, spearheaded by the ISO 9000 auditing, the 5‐S auditing approach has been easily and readily accepted by businesses and industries. As a result of the success, the Hong Kong Government invited the author to commission a 5‐S Practice Workbook with ten successful case studies from the manufacturing, services and public sectors. Further, a grant has been given to the author to train up 2,500 5‐S lead auditors, the first of its kind in the world. The experience will also be shared in this article.
Convergence auditing: the context of improved billing service – with reference to the experience of British Telecom
Authors: Yan Xu , Pitt Douglas C.
Published: July 2002

It has been commonly agreed that convergence of computing technology with that of telecommunications in the early 1980s has brought a revolution to the telecommunications sector (Hudson, 1997). The traditional pattern of natural monopoly is disappearing in more and more countries, while all incumbent telecommunications operators are facing increasingly fierce competition from new market entrants. To defend their leading positions in the market, these incumbent operators are vigorously restructuring their development strategy to a more market‐originated one. The drastic improvement of British Telecom’s (BT’s) billing system is one of the most evident proofs of this change.
Managing customer channel usage in the Australian banking sector
Authors: Ramsay Jason , Smith Malcolm
Published: July 2002

Since deregulation in the mid‐1980s the banking industry in Australia has become increasingly competitive. Australia already has one of the least controlled banking systems in the world, and the implementation of the recommendations of the Financial Systems Inquiry (the Wallis Report) should contribute to a further increase in competition in the banking sector, with more non‐bank financial institutions and speciality companies entering the market. Increased competition, weakening interest rates, squeezed profit margins and the surge of mortgage originators into a traditional banking market have all prompted a search for new and innovative methods of improving internal efficiency, leading to the development of new banking products and the exploration of alternate delivery methods, or channels. Improvements in technology are facilitating this development and this paper examines the implications both for customers and for bank profitability.
There are profits in your management control systems
Authors: Noy Eli
Published: July 2002

The article describes a new approach to the cost/benefit aspect of management control systems which will help managers decide which control system is worthwhile improving and how. The new concept is based on two ideas: defining the purpose of a control system as: “Triggering corrective action that will prevent losses which came out of deviation from planned path”; and breaking up the control cycle into five steps and relating separately to each step for improving the present system and its cost/benefit performance.
Lessons for life: a way to complement what we teach
Authors: Doost Roger K.
Published: July 2002

Many reports both from academics and non‐academics in recent years point to the fact that over 75 per cent of a person’s success on a job is based not on technical expertise and knowledge of the subject‐matter but rather on the knowledge of human relations, including personal communication, which like any other topic, must be learned and practised. Unfortunately, most schools and universities do not take this important subject seriously. The major elements of areas to be covered in such a course are discussed in this paper.
Personality issues and their impact on accounting and auditing
Authors: Smith Malcolm
Published: July 2002

The personal characteristics of users of accounting information are largely ignored in both internal and external financial reporting. Explores these differences, to identify the characteristics most likely to impact on management decision making, the successful implementation of accounting systems and the successful communication of financial messages. Reviews the evidence relating to the impact of gender, personality types and cognitive style and considers their impact in accounting environments.
Health professionals’ views of contracting for infection control in the NHS internal market
Authors: Allen Pauline , Croxson Bronwyn , Roberts Jennifer , Crawshaw Shirley , Archibald Kate , Taylor Lynda
Published: July 2002

This paper reports a national study which investigated the involvement of infection control professionals in (and their views about) the formal processes of contracting for health care in the NHS internal market. Health care professionals needed to be involved contracting, if it was to be effective. The study found that many infection control professionals were not, in fact, involved in contracting, while the importance of both contracts and informal professional networks were recognised. But respondents did not think that their professional networks entirely compensated for their lack of involvement in contracting. As formal agreements continue to be central to achieving quality of care in the post‐internal market NHS, infection control professionals need to be involved in specification and implementation of these arrangements.
Leadership development in health care: what do we know?
Authors: Edmonstone John , Western Jane
Published: July 2002

The NHS in England has developed a strong focus on clinical and managerial leadership. The article describes both emerging ideas on leadership models and approaches to developing leaders as a background to the description of two evaluation studies of leadership programmes for executive directors and the lessons learned for the future.
Assessment of the Structures and Functions of Fife Core Dementia Teams
Authors: Ramsay Donald , Coid Donald R.
Published: July 2002

A research partnership was formed between Fife Regional Council′s Social
Work Department, Fife Health Board and the Dementia Services Development
Centre and Social Work Research Centre of Stirling University, to
investigate the multi‐disciplinary dementia teams which operate in Fife.
The primary method of data collection was a series of group interviews
with the six dementia teams: the teams were autonomous coalitions of
professionals from various agencies and organizations who met together
voluntarily. The informal nature of the teams has permitted them to
operate without a defined set of purposes or objectives, enabling the
participants to work together with a degree of pragmatism according to
professional values and agency policies. There was wide agreement within
the teams that the co‐ordination of multi‐agency services to clients was
much improved and inter‐personal relations between different
professionals had become much better developed since the operation of
teams.
Coping with Change in Public Health Medicine in the 1990s
Authors: Pitman Marianne , Hamlin Moira
Published: July 2002

Investigates the effect of change, both structural and in process, in
the NHS with regard to the capacity of public health doctors and
dentists in the South Western Regional Health Authority to cope with the
inherent stresses. Sixty‐three public health doctors and dentists were
asked to fill in a questionnaire. Satisfaction was expressed most with
factors intrinsic to the job (41 per cent) followed by the role in the
organization (24 per cent), relationships at work (21 per cent), career
development (8 per cent), and organizational structure and climate (6
per cent). Dissatisfaction was identified with factors related to
organizational structure and climate (32 per cent), factors intrinsic to
the job (30 per cent), the role in the organization (18 per cent),
career development (14 per cent) and relationships at work (6 per cent).
Overall there was much more dissatisfaction than satisfaction with
organizational structure and climate and career development than with
the other factors. Improvements suggested included more support staff
and improved training. Joint problem solving sessions with managers to
identify what is required to co‐ordinate the work of both, and the use
of time management techniques might be helpful.
Relationships between Doctors and Managers: The Scottish Experience
Authors: Bruce Allan , Hill Sandra
Published: July 2002

Based upon empirical research conducted in 1993, attempts to illustrate
the implications of efforts to bring doctors into management. It
addresses in particular the role of key appointments such as the medical
director and clinical directors and the perceptions of these roles.
Doctors continue to demonstrate themselves to be reluctant managers and
this continues to pose problems for the aspirations contained in Working
for Patients. Crucial questions must be asked about whether management
represents a productive use of doctors′ time and whether the NHS can
afford premium rates for largely inexperienced managers. Identifies
changes that have taken place to date and indicates that doctors are,
for the most part, still lukewarm about a career in medical management.
Using management information systems to enhance health care quality assurance
Authors: Rosser Lyle H. , Kleiner Brian H.
Published: July 2002

Examines how computers and quality assurance are being used to
improve the quality of health care delivery. Traditional quality
assurance methods have been limited in their ability to effectively
manage the high volume of data generated by the health care process.
Computers on the other hand are able to handle large volumes of data as
well as monitor patient care activities in both the acute care and
ambulatory care settings. Discusses the use of computers to collect and
analyse patient data so that changes and problems can be identified. In
addition, computer models for reminding physicians to order appropriate
preventive health measures for their patients are presented. Concludes
that the use of computers to augment quality improvement is essential if
the quality of patient care and health promotion are to be improved.
Commissioning community health care: missing the point
Authors: Bull Adrian
Published: July 2002

Discusses commissioning community health care and the fact that
present mechanisms do not enable commissioning to meet the needs of
patients requiring community care relevant to their needs. The focus on
efficiency, money and simple activity does not take into account the
complex nature of community care and the need to take a variety of
factors into account if commissioning is to be effective.