bluuebunny/crossref_metadata_2025_split huggingface dataset:
Internal audit and audit fees: further evidence
Authors: Singh Harjinder , Newby Rick 
Published: April 2010

PurposeThe paper aims to examine the direction of the relationship between a firm's internal audit function and its external audit fees, extending a previous study by Goodwin‐Stewart and Kent, which used data from 2000.Design/methodology/approachThe paper uses publicly available information to analyse the relationship between internal audit and audit fees.FindingsThe findings support Goodwin‐Stewart and Kent's result that the existence of an internal audit function in a firm has a significantly positive relationship with audit fees. In fact, the strength of this relationship has increased since 2000.Research limitations/implicationsThe study focuses on the top 300 public companies from a market capitalisation perspective and, therefore, the results may not be generalisable to other smaller public companies or to private firms. Second, the dichotomous experimental variable used in the study (existence of internal audit) might not be an ideal measure of internal audit usage since it may not be sensitive enough to capture all the variation in external audit fees. The findings suggest that companies use internal audit and audit fees in a complementary way to strengthen their overall control/operating environment.Originality/valueAlthough the study extends and validates work already completed by Goodwin‐Stewart and Kent, the true value of its result is that users can use publicly available information to determine that firms with an internal audit function are more likely to use it in a complementary way with audit fees, thereby potentially indicating a commitment by that firm to a stronger monitoring/control environment.
Internal audit independence and objectivity: emerging research opportunities
Authors: Stewart Jenny , Subramaniam Nava 
Published: April 2010

PurposeThe purpose of this paper is to provide a review of the recent literature on internal audit independence and objectivity and discuss opportunities for future research. The topics examined are the organizational status of internal audit, the internal auditor's dual role as a provider of assurance and consulting activities, internal audit's involvement in risk management, outsourcing and co‐sourcing of internal audit activities, and the use of internal audit as a training ground for managers.Design/methodology/approachThe approach used in this paper is a review of the literature followed by an identification of further research opportunities.FindingsThe paper summarizes the existing body of knowledge relating to internal audit independence and objectivity and identifies gaps in the literature where further research is needed.Originality/valueThe paper provides researchers with a useful summary of the literature on internal audit independence and objectivity and stimulates them to engage in further research in the area.
Effects of ethical context on conflict and commitment among Chinese accountants
Authors: Shafer William E. , Wang Zhihong 
Published: April 2010

PurposeThe purpose of this paper is to addresses the impact of organizational ethical context (ethical climate and ethical culture) and Machiavellianism on organizational‐professional conflict (OPC) and affective organizational commitment (OC) among Chinese accountants. The paper also aims to test for interactive effects of ethical context and Machiavellianism.Design/methodology/approachThe paper is based on a field survey of 89 professional accountants employed by companies operating in Mainland China.FindingsTwo aspects of the organizational ethical culture, expectations of obedience to authority and strong ethical norms/incentives, emerged as the dominant influences on both OPC and affective commitment. Strong negative correlations are observed between OPC and OC, and between Machiavellianism and OC. Contrary to expectations, the organizational ethical context had the greatest impact on OC among high Machiavellians. For low Machiavellians, OPC fully mediated the relationship between ethical context and OC, but no such mediation effects are found for high Machiavellians.Originality/valueThis is the first study of the relationships among ethical context, OPC and OC among industry accountants in China, and the first study of the effects of Machiavellianism on these relationships. The results generally support our contention that organizational ethical context will be a key determinant of OPC and OC. The fact that weaker ethical cultures were strongly associated with increased conflict and decreased commitment suggests that managers of accounting/auditing departments should take a proactive approach to developing and nurturing positive or supportive cultures. The differences in results for high and low Machiavellians also raise interesting questions that should be addressed in future research.
Development of RMJ
Authors: McLeod Julie , Hare Catherine 
Published: April 2010

PurposeThe purpose of this paper is to examine critically the history of Records Management Journal on its 20th anniversary; it aims to review and analyse its evolution and its contribution in the context of the development of the profession and the discipline of records management. The paper seeks to provide the context and justification for the selection of eight articles previously published in the journal to be reprinted in this issue.Design/methodology/approachThe paper utilises the contents of Records Management Journal (1989 to date) to present a thematic analysis of topics covered and their development over time, and statistical data (from 2002 to date) provided by the current publisher to assess quantitatively the use and impact of the journal worldwide. The paper then compares this with a series of key turning points in the records management profession.FindingsThere is evidence that the initial aspiration for the journal to make an important and long‐lasting impact on the field of records management in the UK has been exceeded because its readers and contributors are global. The volume of downloads has continued to increase year‐on‐year and the journal appears to be the only peer‐reviewed journal in the world in the records management discipline. The journal has responded to and kept abreast of the records management agenda.Research limitations/implicationsThe analysis is based on the work of the current and immediate past Editor and did not seek the views of its Editorial Board members, readers or contributors to the journal.Practical implicationsLooking to the future, the journal must seek to widen its impact on other key stakeholders in managing information and records – managers, information systems designers, information creators and users – as well as records professionals. It must also continue to develop the scope of its content, whilst maintaining its focus on managing records, and must keep pace with technology developments. It should try to influence the professional agenda, be controversial, stimulate debate and encourage change. And it should remain a quality resource.Originality/valueThe paper provides a unique critical analysis of the journal, its history and contribution to the development of records management, on its 20th anniversary of publication.
Ways of seeing: contextualising the continuum
Authors: Cumming Kate 
Published: April 2010

PurposeIn this commemorative issue of Records Management Journal, milestones from the last 20 years of recordkeeping practice are being celebrated. This paper aims to provide a retrospective of the records continuum and examine its evolution, its impact and its influence, and to reference some of the controversy it has inspired.Design/methodology/approachThe paper is based on a review of literature and a historical assessment, which are intended to contextualise and explain the continuum.FindingsThe continuum has a long history in Australian recordkeeping culture, but significant international research and theory have also fed into its development. The continuum has an enduring relevance and remains a fundamental tool for assessing and realigning recordkeeping practice today.Research limitations/implicationsThe paper is strongly supportive of the continuum approach, and as such is not an impartial assessment of the model and of the criticism that has been levelled against it.Practical implicationsIt is hoped that the paper helps to foster further understanding and use of the records continuum model.Originality/valueWhile owing a great deal to Sue McKemmish and Frank Upward, the paper aims to present a fresh perspective on continuum theory, in a way that helps to explain and encourage the adoption of continuum‐based approaches to recordkeeping.
Records management and data management: closing the gap
Authors: McDonald John 
Published: April 2010

PurposeThe purpose of this paper is to explore the information landscape of organizations by focusing on the evolution of the fields of so‐called records management and data management.Design/methodology/approachThe author draws on his personal experience with the National Archives of Canada.FindingsRecords management and data management quite literally mean the same thing. There is no “gap”, as indicated in the title. The only gaps that exist are in the perceptions of what each concept means and the functions and status of the information jurisdictions that have claimed each for their own.Originality/valueThe paper recommends an integration of what has been perceived to be the disparate fields of records management and data management, finding that records or data should be managed from a global and corporately defined perspective
The future of information management
Authors: Best David P. 
Published: April 2010

PurposeThe purpose of this paper is to discuss the future of information management.Design/methodology/approachThe paper analyses the trends in information management that were current at the time of its original publication, and makes suggestions as to what the future might hold.FindingsThe critical areas of information transfer and storage must be closely and accurately defined for each system. The differences between departments and corporate information must be carefully distinguished, and where possible minimised. Areas where there may be conflict between local and corporate information systems must be carefully circumscribed. Mechanisms must be put in place to monitor the information autonomy of units, divisions or departments.Originality/valueSystems for information management must take account of the need to control, value, and measure the flow of information and to audit the systems which process it. The way ahead for information management is to develop techniques and tools in the areas of administering and accounting for information which will allow general management to guide the use and development of information in the same way that they guide the use and development of the other resources of the business.
Appraisal and access
Authors: Cook Michael 
Published: April 2010

PurposeThe purpose of this paper is to present a statement of the author's personal opinion on some of the effects of media discussion of issues with a records component.Design/methodology/approachIn the discussion, appraisal of records for retention and the access to be given to users of these are singled out. Effects of electronic records management are included.FindingsAccountability is seen as being the main principle in the appraisal of public records, but is extended to the private sector in such matters as environmental protection. Access is effected by the opening of the hitherto secret records of Eastern Europe, but also by new legal provision for data protection and freedom of information.Originality/valuePrinciples for further development of professional action in records and archives management are suggested.
Concepts and principles for the management of electronic records, or records management theory is archival diplomatics
Authors: Duranti Luciana 
Published: April 2010

PurposeThe greatest challenges which digital systems present are the creation and maintenance of reliable records and the preservation of their authenticity over time. It is vital for every organisation that its records should be able to stand for the facts which they concern, i.e. that their content is trustworthy. To meet these challenges the international community of records professionals must develop appropriate strategies, procedures and standards. This paper seeks to explore the concepts and principles derived from archival diplomatics that should guide the management of electronic records and therefore these developments, as well as drawing conclusions about the nature of the research work required.Design/methodology/approachThe paper looks at the problems presented by electronic records, considers a definition of electronic records, and discusses the authenticity and reliability of electronic records.FindingsResearch work needs to be carried out to formulate the principles that will guide the development of international, national and organisational policies, strategies and standards, the specific criteria for each type of policy, strategy and standard, and the procedural methods for their implementation. The most important thing is to ensure that the policies, strategies and standards are consistent with one another, and this is only possible when they are based on the same concepts and inspired by the same principles.Originality/valueConcepts, laws and models from various fields must be studied to foster useful transfers from one field to another, to encourage the development of theory in emerging areas of endeavour and investigation, to eliminate the duplication of theoretical efforts in different fields, and to promote consistency of scientific knowledge. However, in order to develop the body of knowledge of records management, concepts, laws and models of archival diplomatics must be brought to bear.
A functional approach to appraisal and retention scheduling
Authors: Man Elizabeth 
Published: April 2010

PurposeThis paper sets out to present the approach being taken to appraisal and retention scheduling at the National Patient Safety Agency based upon the principles of ISO 15489.Design/methodology/approachThe paper sets out the background to, and the factors affecting, the development of appraisal and scheduling practice. It then focuses on the use of a functional analysis approach to appraisal and scheduling within the context of a pilot project, describing the appraisal methodology, survey and scheduling techniques used within the pilot and evaluating their effectiveness in meeting relevant statutory and organisational requirements for records retention.FindingsThe pilot survey provided valuable learning. Functional appraisal and surveying techniques were found to be particularly effective for establishing the business context of records and identifying their primary values; that is the legal and organisational requirements governing their retention. However, they were less effective at recognising secondary values such as archival value or dealing with the legacy records.Originality/valueThe paper concludes by considering the lessons learned and how they are influencing the development of retention policy and practice.
What is the essence of records management?
Authors: Ryan David 
Published: April 2010

PurposeThe purpose of this paper is to share impressions of a witness seminar conference which explored the Essence of Records Management held in May 2006 in Newcastle upon Tyne.Design/methodology/approachThe paper is based on the concluding remarks made by the author as the conference rapporteur.FindingsThe paper concludes that the witness seminar format of the conference was very successful with much interaction between the speakers and participation from the audience; on the issues explored there has not been a paradigm shift; and that there are important areas which are still to discuss.Originality/valueThe paper shares impressions from a very different conference format which encourages debate amongst experts; it also raises some very important questions and challenges for records managers going forward.
Service‐oriented architectures and recordkeeping
Authors: Reed Barbara 
Published: April 2010

PurposeThe purpose of this paper is to show that the digital world has introduced new challenges to recordkeeping professionals.Design/methodology/approachThe initial response has been to transfer traditional recordkeeping systems to automated solutions. Increasingly these are being challenged for fit in dynamic organizational environments. Web services as a building‐block for next generation software applications are growing in acceptance both in governments and innovative product offerings.FindingsThe paper outlines the concepts of web services architectures and begins an exploration of the uses that recordkeeping professionals may define for such a potentially radical change to the way recordkeeping functionality is delivered.Originality/valueThe paper challenges recordkeeping professionals to ensure that they are very firmly grounded in best professional practice in recordkeeping to grasp such a technology opportunity.
Exploring the business case for e‐procurement
Authors: Smart Alan 
Published: April 2010

PurposeAlthough e‐procurement has been adopted in many industries, the business case for this technology has only partially been explored in the literature. This paper aims to investigate, through a case study approach, the extent of the business case developed for e‐procurement adoption in three implementations.Design/methodology/approachThe paper employs a case study method and examines three industrial firms through in‐depth interviews with managers involved in the projects. The cases were presented and explored individually, followed by identification of relevant drivers and problem factors.FindingsThe research identifies 18 drivers which can form the basis of a business case for e‐procurement. A further 17 problem factors are presented, which have the potential to militate the original case. It is apparent that the firms involved only developed a limited case for adoption and that there is a significant element of faith that the eventual results will justify the investment.Practical implicationsA framework of the business drivers for e‐procurement is introduced, in the form of a multi‐attribute hierarchy. This framework can assist managers to classify relevant issues in assessing and developing the case for e‐procurement adoption.Originality/valueWhilst the literature offers theoretical benefits for e‐procurement, the paper provides managers and researchers with empirical evidence of the drivers for this technology and of the problems encountered in implementation.
Analytical approach to fractional partial differential equations in fluid mechanics by means of the homotopy perturbation method
Authors: Yıldırım Ahmet 
Published: April 2010

PurposeThis paper aims to present a general framework of the homotopy perturbation method (HPM) for analytic treatment of fractional partial differential equations in fluid mechanics. The fractional derivatives are described in the Caputo sense.Design/methodology/approachNumerical illustrations that include the fractional wave equation, fractional Burgers equation, fractional KdV equation and fractional Klein‐Gordon equation are investigated to show the pertinent features of the technique.FindingsHPM is a powerful and efficient technique in finding exact and approximate solutions for fractional partial differential equations in fluid mechanics. The implementation of the noise terms, if they exist, is a powerful tool to accelerate the convergence of the solution. The results so obtained reinforce the conclusions made by many researchers that the efficiency of the HPM and related phenomena gives it much wider applicability.Originality/valueThe essential idea of this method is to introduce a homotopy parameter, say p, which takes values from 0 to 1. When p = 0, the system of equations usually reduces to a sufficiently simplied form, which normally admits a rather simple solution. As p is gradually increased to 1, the system goes through a sequence of deformations, the solution for each of which is close to that at the previous stage of deformation.
A transient inverse problem in simultaneous estimation of TDTP based on MEGA
Authors: Ranjbar A.A. , Famouri M. , Imani A. 
Published: April 2010

PurposeThe main aim of this paper is to utilize the different forms of functions for the numerical solution of the two‐dimensional (2‐D) inverse heat conduction problem with temperature‐dependent thermo‐physical properties (TDTPs).Design/methodology/approachThe proposed numerical technique is based on the modified elitist genetic algorithm (MEGA) combined with finite different method (FDM) to simultaneously estimate temperature‐dependent thermal conductivity and heat capacity. In this paper, simulated (noisy and filtered) temperatures are used instead of experimental data. The estimated temperatures are obtained from the direct numerical solution (FDM) of the 2‐D conductive model by using an estimate for the unknown TDTPs and MEGA is used to minimize a least squares objective function containing estimated and simulated (noisy and filtered) temperatures.FindingsThe accuracy of the MEGA is assessed by comparing the estimated and the pre‐selected TDTPs. The results show that the measurement errors do not considerably affect the accuracy of the estimates. In other words, the proposed method provides a practical and confident prediction in simultaneously estimating the temperature‐dependent heat capacity and thermal conductivity. From the results, it is found that the RMS error between estimated and simulated temperatures is smaller for linear simulation and also we found this form convenient for parameters estimations.Research limitations/implicationsFuture approaches should find the optimal design of case study and then apply the proposed method to achieve the best results.Originality/valueApplications of the results presented in this paper can be of value in practical applications in parameter estimation even with one sensor temperature history.
Energy flux vectors as a new tool for convection visualization
Authors: Hooman Kamel 
Published: April 2010

PurposeThe aim of this paper is to introduce a new technique for convection visualization. This is similar to Bejan's heatlines and is even an exact match to Landau and Lifshitz's energy streamlines for two‐dimensional geometries.Design/methodology/approachThe work benefits from a combination of numerical and analytical tools to show that, in two‐dimensional space, heatlines and energy streamlines are effectively the same. More importantly, the energy flux vectors are tracing both of them accurately; as verified for some cases of free and forced convection problems in this paper.FindingsThe new technique is easier to implement compared to the existing counterparts which are available in the literature. More specifically, the advantage of this new technique is that, contrary to heatlines and energy streamlines, it does not require further numerical analysis in addition to solving momentum and energy equations.Originality/valueEnergy flux vectors offer higher resolution compared to existing visualization tools.