W.S Hopwood, D. Sinason and R.R Tucker
Emphasizes that although electronic commerce continues to grow, with it come many problems including the worry of security over the Internet. Presents a systematic approach to…
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Emphasizes that although electronic commerce continues to grow, with it come many problems including the worry of security over the Internet. Presents a systematic approach to developing and continuously improving Web security systems — allowing for enterprise‐wide controls regarding security risks. Goes into much detail regarding systems, security and design.
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Mohammad J. Abdolmohammadi and Robert R. Tucker
Prior studies have identified several factors associated with economic growth including a country's: legal system, banking system, stock markets, and accounting standards. This…
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Prior studies have identified several factors associated with economic growth including a country's: legal system, banking system, stock markets, and accounting standards. This research examines cross‐country differences in accounting and auditing to assess their role in a country's economic development. We investigate the effects of the per capita number of practicing accountants, auditors, and tax preparers on economic wealth per capita. In addition, we investigate whether economic wealth results from the source of accounting standard setting (i.e., government, private sector or both). Finally, we investigate whether the professionalism of a country's internal audit activity, as measured by its ability to achieve the status of a chapter in the Institute of Internal Auditors (HA) relates to economic growth. The dependent variable for all tests, per capita GNP, was regressed on these variables to determine the type and strength of association between them. The results indicate that on average, countries with larger per capita numbers of accountants and auditors, and number of chapters of the IIAhad greater wealth per capita than those with smaller per capita number of accountants and auditors and number of chapters of the IIA. Also, countries that had input from both the private and public sectors in setting standards had higher per capita wealth.
Explains the auditing problems encountered by multinational companies under the US Foreign Corrupt Practices Act and the Regulation of Technology Transfers and the complications…
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Explains the auditing problems encountered by multinational companies under the US Foreign Corrupt Practices Act and the Regulation of Technology Transfers and the complications of resource allocation in countries with different cultures to the USA. Highlights currency fluctuations, human resources and environmental audit. Lists some of the differences between US and foreign auditor independence and auditing standards. Lays down the requirements for an auditor on foreign assignment.
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Danielle A. Tucker and Stefano Cirella
In the context of organizational change, identifying, and organizing the various roles of change agents remains a challenge for practitioners and scholars alike. This chapter…
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In the context of organizational change, identifying, and organizing the various roles of change agents remains a challenge for practitioners and scholars alike. This chapter examines how different agents can enable an effective change process. Empirical evidence from three hospitals illustrates the process of transformation and its underlying arrangements to identify agents and their roles. The findings underline the importance of designing a coherent system of agents, determining where they come from, their role during the process, and how this may change throughout the change process. Managerial choices in the cases are discussed, leading to implications for theory and practice.
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Jack G. Kaikati and Warren B. Nation
The proliferation of various interpretations of the marketing concept suggests a lack of unanimity as to its meaning. This article outlines five definitional “schools” of the…
The following bibliography focuses mainly on programs which can run on IBM microcomputers and compatibles under the operating system PC DOS/MS DOS, and which can be used in online…
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The following bibliography focuses mainly on programs which can run on IBM microcomputers and compatibles under the operating system PC DOS/MS DOS, and which can be used in online information and documentation work. They fall into the following categories:
The CW’s long-running horror-drama series Supernatural (2005–) has been accused of undoing progressive advances for women made by Buffy the Vampire Slayer (1996–2003). While it’s…
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The CW’s long-running horror-drama series Supernatural (2005–) has been accused of undoing progressive advances for women made by Buffy the Vampire Slayer (1996–2003). While it’s hard to deny the truth in that claim, Supernatural also problematizes conventional gender roles from a very different approach, one that plays with perceptions of masculinity and social class.
Buffy Summers may initially seem to have more in common with Supernatural’s Sam Winchester, a chosen one with special powers who wants a normal life away from the supernatural. However, Buffy shares more in common with Dean Winchester. Embodying popular gendered stereotypes in their introductions, it’s gradually revealed that there is more complexity to each. Both form alliances with Others; both recognize elements of the Other in themselves. Both transgress conventional gender boundaries, complicating the notion of a binary gender system. Both series introduce the seemingly familiar only to alter it into the uncanny. See the little cute blonde virginal cheerleader? She can kick your ass. See the stupid cocky womanizing jock? All he wants is family and a home. This chapter explores the increasingly gender-blended, social-class-crossing behaviours of Supernatural’s Dean Winchester as an heir to Buffy the Vampire Slayer.
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Barrie O. Pettman and Richard Dobbins
This issue is a selected bibliography covering the subject of leadership.
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This issue is a selected bibliography covering the subject of leadership.
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J. David Hacker, Michael R. Haines and Matthew Jaremski
The US fertility transition in the nineteenth century is unusual. Not only did it start from a very high fertility level and very early in the nation’s development, but it also…
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The US fertility transition in the nineteenth century is unusual. Not only did it start from a very high fertility level and very early in the nation’s development, but it also took place long before the nation’s mortality transition, industrialization, and urbanization. This paper assembles new county-level, household-level, and individual-level data, including new complete-count IPUMS microdata databases of the 1830–1880 censuses, to evaluate different theories for the nineteenth-century American fertility transition. We construct cross-sectional models of net fertility for currently-married white couples in census years 1830–1880 and test the results with a subset of couples linked between the 1850–1860, 1860–1870, and 1870–1880 censuses. We find evidence of marital fertility control consistent with hypotheses as early as 1830. The results indicate support for several different but complementary theories of the early US fertility decline, including the land availability, conventional structuralist, ideational, child demand/quality-quantity tradeoff, and life cycle savings theories.
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Since the first Volume of this Bibliography there has been an explosion of literature in all the main areas of business. The researcher and librarian have to be able to uncover…
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Since the first Volume of this Bibliography there has been an explosion of literature in all the main areas of business. The researcher and librarian have to be able to uncover specific articles devoted to certain topics. This Bibliography is designed to help. Volume III, in addition to the annotated list of articles as the two previous volumes, contains further features to help the reader. Each entry within has been indexed according to the Fifth Edition of the SCIMP/SCAMP Thesaurus and thus provides a full subject index to facilitate rapid information retrieval. Each article has its own unique number and this is used in both the subject and author index. The first Volume of the Bibliography covered seven journals published by MCB University Press. This Volume now indexes 25 journals, indicating the greater depth, coverage and expansion of the subject areas concerned.