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Article
Publication date: 1 February 2003

Tommie Singleton and Dale L. Flesher

In 2002, The Institute of Internal Auditors (IIA) observed the 25th anniversary of the publication of its first Systems, Auditability, & Control (SAC) study. This paper reviews…

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Abstract

In 2002, The Institute of Internal Auditors (IIA) observed the 25th anniversary of the publication of its first Systems, Auditability, & Control (SAC) study. This paper reviews the development of the SAC projects and their impact on Information Systems (IS) auditing in particular. Three different research methodologies were used for collecting the data for this research. First, a rigorous literature review was conducted. Second, an oral‐history methodology was used to collect data via interviews. Third, notes and minutes from many early committee meetings of IIA, including the SAC Committee, were studied. The early years (1954‐1977) saw a dearth of related literature. Thus individual accountants and auditors found it difficult to acquire or gather information on emerging issues. The Systems, Auditability, & Control (SAC) study published in 1977 was one of the major attempts to codify IS auditing knowledge. This study has been followed up by three other SAC projects in 1991, 1994, and 2001. These SAC projects have provided some of the best guidance for IS auditors over these last 25 years. From the beginning of IS auditing, there has been a continued acceleration of technology. In particular, the audit process has been impacted by the proliferation of microcomputers.

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Managerial Auditing Journal, vol. 18 no. 1
Type: Research Article
ISSN: 0268-6902

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Article
Publication date: 1 March 1989

Fred Neumann

This article proposes that student internships should be expandedto form part of a specifically co‐operative learning programme: repeatedstep‐out periods of work with a…

67

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This article proposes that student internships should be expanded to form part of a specifically co‐operative learning programme: repeated step‐out periods of work with a co‐operating employer at different stages of a college educational programme. This proposal stems from an IIA recommendation of internships as a means of attracting students into the profession. A detailed scheme for achieving this is described.

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Managerial Auditing Journal, vol. 4 no. 3
Type: Research Article
ISSN: 0268-6902

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Article
Publication date: 1 July 2015

Lorrei DiCamillo

This qualitative case study investigated an interdisciplinary expedition in an urban high school (based on the Expeditionary Learning Outward Bound model). The author wanted to…

21

Abstract

This qualitative case study investigated an interdisciplinary expedition in an urban high school (based on the Expeditionary Learning Outward Bound model). The author wanted to understand what happened during an expedition and how the Global History teacher perceived teaching a tested course in an Expeditionary Learning School. Findings indicated the teacher thought the expeditions students engaged in each semester assisted them in developing a sense of global awareness and in making interdisciplinary connections. The teacher also discussed challenges encountered when teaching the Expeditionary Learning curriculum to students who struggled academically. Though 35% of students failed the state Global History and Geography test at the end of the semester, the teacher remained committed to teaching with expeditions. This research highlights the teacher’s perceptions of the benefits and challenges of implementing expeditions in a state-tested course in an urban high school, as well as the need for additional supports for implementing this type of curriculum and preparing students for high-stakes exams.

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Social Studies Research and Practice, vol. 10 no. 2
Type: Research Article
ISSN: 1933-5415

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Article
Publication date: 1 June 1978

Following the naming of Fred MacFee, Jr as Vice‐President and Group Executive of General Electric's Aircraft Engine Group, several changes in staff assignments have been announced…

21

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Following the naming of Fred MacFee, Jr as Vice‐President and Group Executive of General Electric's Aircraft Engine Group, several changes in staff assignments have been announced effective 1 April 1978.

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Aircraft Engineering and Aerospace Technology, vol. 50 no. 6
Type: Research Article
ISSN: 0002-2667

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Article
Publication date: 1 February 1979

C.T. HELVEY

These three little essays were written with a degree of licentia poeticae, and I hope they do not offend those few, mentioned herein, who are still with us. The purpose for…

25

Abstract

These three little essays were written with a degree of licentia poeticae, and I hope they do not offend those few, mentioned herein, who are still with us. The purpose for writing these quasi‐reminiscences was to offer a glimpse into the atmosphere when these great minds try to talk and relax. These light‐hearted forays contain a very incomplete list of those who worked in and significantly contributed to the realm of “informatics” and “astronautics”, the two pylons of science in the 20th Century. Because my life is teaching, I could not miss the opportunity to indulge in some didactic excursions.

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Kybernetes, vol. 8 no. 2
Type: Research Article
ISSN: 0368-492X

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Book part
Publication date: 8 September 2022

Stephen Turner

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Mad Hazard
Type: Book
ISBN: 978-1-80382-670-7

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Book part
Publication date: 21 September 2018

James G. March

The earliest contributors to discussions of strategy were advisors to military leaders, and that model was carried into early business schools, where the teachers of strategy…

Abstract

The earliest contributors to discussions of strategy were advisors to military leaders, and that model was carried into early business schools, where the teachers of strategy were, for the most part, people with extensive experience as executives or advisors to them. The key course materials were anecdotes and cases, and the standard intellectual discourse was organized around recollected episodes in organizational history. The central contributions of the early teaching of strategy were consciousness of the complications introduced by complexity, competition, and attention to the second-order surprises of intentional action. There was neither a pretense of theory nor a significant involvement in research.

Although it shared in the onus of a general academic skepticism about the academic legitimacy of research on business, the “discipline” of strategy sought to emulate the attributes of more established disciplines. The new field was typified by an early open interdisciplinary flavor that facilitated the differentiation of a new field, and a subsequent refinement that restricted access. By the start of the twenty-first century, this process had run much of its course, and the field of strategy had taken its place as a reasonably respectable academic specialty. The history of an emphasis on real organizations in real situations led to an openness to anchors drawn from sources other than conventional economics. These included particularly the theory of games, the evolutionary theory of the firm, and the behavioral theory of organizations.

The struggle for respectability in economics was repeatedly frustrated by the difficulty of discovering a formulation that honored the litany of economics while fitting the observations of real strategy making. The future seems likely to be more of the same, a combination of efforts to secure recognition through emulation of the standards and barriers to entry that characterize established disciplines, and of exploratory gambits that are mostly destined to be forgotten. The optimal balance is likely to be as elusive as it is in other domains.

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Behavioral Strategy in Perspective
Type: Book
ISBN: 978-1-78756-348-3

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Article
Publication date: 1 April 2003

Anghel N. Rugina

Looks at Arrow’s early background in New York and his subsequent development in the field of econometrics and mathematical economics. Covers his work in depth and his achievements…

588

Abstract

Looks at Arrow’s early background in New York and his subsequent development in the field of econometrics and mathematical economics. Covers his work in depth and his achievements in the school of thought of economics, adding that the modern school of thought is complementary to the classical school.

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International Journal of Social Economics, vol. 30 no. 4
Type: Research Article
ISSN: 0306-8293

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Book part
Publication date: 18 May 2021

Judy Rollins

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‘Purpose-built’ Art in Hospitals: Art with Intent
Type: Book
ISBN: 978-1-83909-681-5

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Book part
Publication date: 18 November 2024

Paloma Viejo Otero

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Platform Governance and Social Justice
Type: Book
ISBN: 978-1-83797-105-3

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