Information systems auditors continue to encounter a proliferation oftechnologies demanding their attention and expanding the scope of theiraudit activities. The auditor faces the…
Abstract
Information systems auditors continue to encounter a proliferation of technologies demanding their attention and expanding the scope of their audit activities. The auditor faces the problem of management expecting adequate audit coverage even though it is impossible to be an expert in all technologies, and even though audit resources are not increasing at the same rate as audit areas. The local area network (LAN) is an example of just such a technology that manifests this three‐pronged problem. Few auditors are technically equipped to audit this area comprehensively yet these networks do pose risks and should be subject to audit. At the same time, new and specialized audit resources, in many cases, are not forthcoming. Discusses some basic aspects of LAN technology having audit and control impact, internal control as it applies to LANs, and presents ideas for auditing this area keeping in mind the realities of what is possible and practical for the auditor. Does not aim to provide a definitive audit approach, but puts forward ideas to stimulate and assist information systems auditors in formulating their own specific approach to LAN audits.
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Muhammad Dahlan, Yuliansyah Yuliansyah, Arief Fadhilah, Muafi Muafi, Abdulrahman I. Al Shikhy, Zuraidah Mohd Sanusi and Yusarina Mat Isa
This study aims to investigate the extent to which interactive performance measurement systems (IPMS), self-profiling and job challenge can improve individual performance.
Abstract
Purpose
This study aims to investigate the extent to which interactive performance measurement systems (IPMS), self-profiling and job challenge can improve individual performance.
Design/methodology/approach
The authors study the service sector in companies listed on the Indonesian Stock Exchange. From 200 distributed questionnaires, they obtain 89 usable data points, which they analyse using SmartPLS.
Findings
The authors find that IPMS improves both self-profiling and job challenge. Both variables significantly boost individual performance.
Research limitations/implications
This study implies that managers can open communication channels to a subordinate to increase individual self-profiling that leads to the improvement of job challenge to generate excellent performance.
Originality/value
This study investigates the importance of self-profiling and job challenge at middle- to lower-level employees in the service sector who receive less attention in the field of management accounting.
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Muhammad Sholihin and Arna Asna Annisa
This study aims to analyze the definition and contextual variations of homo islamicus in literature across disciplines, including beyond Islamic economics, and to explore their…
Abstract
Purpose
This study aims to analyze the definition and contextual variations of homo islamicus in literature across disciplines, including beyond Islamic economics, and to explore their implications for Islamic economic agents.
Design/methodology/approach
Using a machine learning-based text analysis approach, 61 articles will be examined to classify definitions and identify contextual clusters for homo islamicus.
Findings
This study reveals eight classifications of homo islamicus definitions and three distinct contexts. These findings suggest significant divergence between the concept of homo islamicus in Islamic economic tradition and its interpretation by non-Islamic scholars, attributable to underlying values and ideologies rather than methodological differences.
Research limitations/implications
This study focuses solely on textual analysis of articles using the term “homo islamicus” across disciplines, precluding the formulation of epistemological and ontological frameworks. Future research could expand on these aspects.
Practical implications
By presenting diverse perspectives on homo islamicus, this paper facilitates a more comprehensive understanding among scholars of Islamic economics, aiding in the resolution of disagreements within the field.
Originality/value
This study introduces novel classifications of homo islamicus definitions and contextualizes them, providing insights into their implications for Islamic economic agents.