Kurt F. Reding, Richard L. Ratiiff and R. Rees Fullmer
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…
Abstract
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.
Details
Keywords
Richard L. Ratliff, Kurt F. Reding and R. Rees Fullmer
Many of the traditional controls that accountants and auditors are most familiar with can be traced to bureaucratic management. This article introduces a business process control…
Abstract
Many of the traditional controls that accountants and auditors are most familiar with can be traced to bureaucratic management. This article introduces a business process control model that fully captures the broader array of process controls now being implemented by world‐class organizations, including value‐adding controls focused on quality, cost and time. The article describes the categories of controls included in the model, presents a new way of mapping process controls that reflects the model, and illustrates the use of the model within the context of an actual business process. The article also discusses the primary benefits of adopting the model. First, the model provides a common business process control language and structure which will facilitate communications and foster a uniform understanding of process controls among senior executives, process owners, accountants and auditors. Second, the model provides a framework for comprehensively assessing business process risks and evaluating and improving business process controls.
Details
Keywords
Nobody concerned with political economy can neglect the history of economic doctrines. Structural changes in the economy and society influence economic thinking and, conversely…
Abstract
Nobody concerned with political economy can neglect the history of economic doctrines. Structural changes in the economy and society influence economic thinking and, conversely, innovative thought structures and attitudes have almost always forced economic institutions and modes of behaviour to adjust. We learn from the history of economic doctrines how a particular theory emerged and whether, and in which environment, it could take root. We can see how a school evolves out of a common methodological perception and similar techniques of analysis, and how it has to establish itself. The interaction between unresolved problems on the one hand, and the search for better solutions or explanations on the other, leads to a change in paradigma and to the formation of new lines of reasoning. As long as the real world is subject to progress and change scientific search for explanation must out of necessity continue.
Es ist mir eine ausserordentliche Freude, an dieser Stelle, wo die Wiege der modernen Fremdenverkehrswissenschaft stand, zu Ihnen sprechen zu dürfen. So danke ich aufrichtig…
Abstract
Es ist mir eine ausserordentliche Freude, an dieser Stelle, wo die Wiege der modernen Fremdenverkehrswissenschaft stand, zu Ihnen sprechen zu dürfen. So danke ich aufrichtig meinem Freund und Kollegen Kurt Krapf dafür, dass er mir diese Gelegenheit eines Vortrages gegeben hat. Obgleich ich ein enges, allerdings «voreheliches» Verhältnis zur Fremdenverkehrswissenschaft aufzuweisen habe, werden Sie es mir nicht verdenken, wenn ich auf meine gegenwärtig legale Beziehung, nämlich zur Ökonometrie, mich stärker als auf jene frühere stütze: Mein Vortrag wird mehr von der Ökonometrie als von der touristischen Wissenschaft, welche kaum mehr als ein Exempel liefert, handeln.
Dkfm. and Paul Bernecker
Die Überbrückung der Spannung zwischen Bedürfnissen und ihrer Befriedigung ist Aufgabe der Wirtschaft. Diese ihre Funktion ist nur dann erfüllbar, wenn die Wirtschaft bestrebt…
Abstract
Die Überbrückung der Spannung zwischen Bedürfnissen und ihrer Befriedigung ist Aufgabe der Wirtschaft. Diese ihre Funktion ist nur dann erfüllbar, wenn die Wirtschaft bestrebt ist, diese Bedürfnisse zu erkennen, sie in ihren Motiven zu analysieren, sie zu steigern oder neue zu erwecken. Hiezu bedient sie sich der Werbung im weitesten Sinne, der Konsumforschung, der Untersuchung der Marktgegebenheilen, der Soziologie, der Betriebswirtschaft und der Technik.
Seval Kardeş Selimoğlu and Mehtap Altunel
Along with accounting scandals in the past, academics, researchers, and legislators have focused on fraud. The purpose of this study is to examine postgraduate and doctoral…
Abstract
Along with accounting scandals in the past, academics, researchers, and legislators have focused on fraud. The purpose of this study is to examine postgraduate and doctoral studies, articles, and books about forensic accounting and fraud audit published between the years 2008 and 2018 in Turkey. For this purpose, a total of 96 studies have been examined and 35 of these are master’s theses, 10 of them are PhD theses, 45 of them are articles, and six of them are books. These studies were presented in tables as classified. The studies examined in our research are summarized as year they were published, the author, and the scope of the topic and in terms of results. The conclusions of this study can be summarized as follows: (a) the majority of thesis published about forensic accounting and fraud audit are in 2011 and following years. In addition, most of the theses are focused on forensic accounting review rather than fraud audit. (b) Results in the articles reviewed are in the same direction with theses. (c) There are very few books about fraud audit and forensic accounting. One of them is related to fraud audit, while the rest of them are related to forensic accounting and forensic accounting profession. We suggest extending the scope of the study and making to other countries.
Details
Keywords
The dual forces of an increasing dependency ratio and lower labor market participation on the part of mature individuals does not bode well for the American and European…
Abstract
The dual forces of an increasing dependency ratio and lower labor market participation on the part of mature individuals does not bode well for the American and European Communities. To begin to better understand such macro influences, changing demographic trends in the U.S. and European community with regard to the aging population and workforce participation are reviewed. In addition, recent research which continues to dispel the myth of a negative relationship between age and job performance is reviewed. A more informative way of looking at possible relationships between age and job performance is presented. A variety of contingent work arrangements and flexible employment policies are reviewed as a potential solution to the decreased supply of skilled labor for employers and the need for continued income and community involvement on the part of mature individuals. In addition, a call for a redefinition of how we currently view retirement is sounded. We conclude with recommendations for both employers and mature individuals on dealing with the issues presented.
Die Entwicklungshilfe ist eine der bedeutendsten und meist diskutierten Aktionen unserer Zeit. Gewaltige Summen sind bereits dafür aufgewendet worden, noch höhere sollen zum…
Einleitend darf einmal mehr hervorgehoben sein, dass der Fremdenverkehr dem Stadium entwachsen ist, da er nur einen beschränkten Kreis von stärker oder schwächer direkt…
Abstract
Einleitend darf einmal mehr hervorgehoben sein, dass der Fremdenverkehr dem Stadium entwachsen ist, da er nur einen beschränkten Kreis von stärker oder schwächer direkt Beteiligten interessierte. Seit Ende des letzten Krieges hat er beinahe überall den Charakter einer dominierenden wirtschaftlichen und gesellschaftlichen Erscheinung erhalten. Dementsprechend ist das Interesse an seiner Lage und Entwicklung gestiegen. Man beginnt sich in zunehmendem Masse des Mittels zu bedienen, das darüber allein einwandfrei Aufschluss gibt: der Marktforschung.