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Computer assisted audit techniques (CAATs) encompass a range of computerized techniques that internal and external auditors use to facilitate their audit objectives. One of the most important CAATs is generalized audit software (GAS), which is a class of packaged software that allows auditors to interrogate a variety of databases, application software and other sources and then conduct analyzes and audit routines on the extracted or live data. This study seeks to evaluate the nature and extent of the utilization of CAATs in financial institutions. In particular, the study establishes the extent and nature of use of GAS by bank internal auditors and their external auditors. The study is conducted with large local and international commercial banks in Singapore, a major financial center. Given the limited research on GAS in general and in the financial services sector in particular, the study uses exploratory qualitative research.

Qualitative research employing depth interviews with internal and external auditors of financial institutions.

The research finds that the extent and range of use of GAS varies widely between the institutions in the sample. Internal auditors see GAS primarily as a tool for special investigations rather than as a foundation for their regular audit work. External auditors make no use of GAS, citing the inapplicability of this class of tool to the nature of testing the financial statement assertions or the extent or quality of computerized internal controls maintained by the bank.

This is a small sample study. While the data are rich, the findings cannot necessarily be extrapolated to broader populations.

This study provides guidance on the role that CAATs play in the audit process of financial institutions that is relevant for the audit community.

This is the first in‐depth study of the application of CAATs to financial institutions.

In this concluding chapter, we draw together the various contributions presented in this volume, discuss the broader implications of our findings, and reflect on how this builds upon Willy Brown's work. The chapter examines how the patchwork of rules has been altered by new and emerging challenges, such as the COVID-19 pandemic, the rise of global supply chains and new forms of business. We return to the central objective of this volume of identifying and analysing the viability of various institutions for addressing these challenges and discuss how these might form the basis of a new web of rules for protecting labour standards in the future.

In the 1970s, Olof Palme, Willy Brandt and others deemed market-driven globalisation a major threat against Social Democracy. Hence, they tried to build a New International Economic Order, but failed. In the 1980s, neo-liberal globalism gained hegemony. In the 2010s, the third wave of democracy faded. Today, there is not even an international alternative to xenophobic protection. The common neglected factor is the weakness of like-minded partners in the Global South. Why has Social Democracy been so difficult in the South? This chapter draws on longitudinal studies since the 1970s of Indonesia, India and the Philippines, with references to Brazil, South Africa and Sweden. It argues that after the struggle against colonialism, democratisation was neglected, along with the role of elitist politics in the rise of capitalism. As for the subsequent third wave of democracy, the prime factors were: (1) that uneven development caused further fragmentation among labour; (2) that bottom-up democracy movements were divisive and unable to scale up; (3) that decentralisation stumbled over localisation; (4) that democratic representation was avoided by internationally supported elites and civil society groups but also populist links between leaders and people; (5) that the Blairist-like efforts to combine market-driven growth and welfare were bifurcated; and (6) that transformative politics were downgraded. Fortunately, however, the negative insights also point to new opportunities in terms of broad alliances for social rights and welfare reforms as a basis for inclusive economic development by partnership governance. This would be crucial for Social Democracy in the North too.

The purpose of this paper is to explore contemporary issues in film tourism with reference to the growth in related tourism fields.

The paper examines the relationship between growth in dolphin and whale watching and the popularity of the Free Willy series of films.

Observes that films can significantly influence aspects of ecotourism, especially in terms of the expectations of tourists.

The paper illustrates how new tourism niche markets are strongly influenced by nature‐related films and discusses the implications for tourism stakeholders.

The paper reviews and reveals the potential for film‐induced ecotourism.

David M. Gordon advanced labour economics with his theory of labour market segmentation, in which jobs rather than the marginal productivity of individual workers were the unit of analysis. He advanced economic historiography and macroeconomics by conceptualising social structures of accumulation – a framework built on the foundation of his institutionalist training and enriched by his study of Marxist economics. By appropriating methods from other social science disciplines into econometrics, he augmented empirical analysis in economics. He was a founding member of the Union of Radical Political Economics and its journal, the Review of Radical Political Economics – that advanced and promoted heterodox, radical, and Marxist economists in the United States. His contributions to economics, to organised labour, and to the New School for Social Research, where I studied with him, were stunning.

Part 1 lays out some context about the New School Graduate Faculty where Gordon taught. Part 2 explores what historical forces, including his family, led to his expansive creativity. Part 3 summarises how he expanded labour economics to include the relations as well as the technology of production, linked his understanding of the production process to a historical materialist view of labour in the United States, then extended that to econometric analyses of the US macroeconomy. Part 4 presents a bibliometric analysis to provide some idea of the impact of his work. I end with some concluding remarks.

Neo-institutional theory has been criticized for equating the macrolevel with the realm of unconsciously constraining institutions and the microlevel with the realm of actors’ reflexive agency and the origin of change. Considering the co-constitution of the macro and micro, the authors propose that change can be explained through reflexivity at the microlevel and through unconscious processes that affect the macrolevel. This chapter contributes to neo-institutional theory’s microfoundation by distinguishing four types of institutional changes. It will help institutionalists to become more explicit about what cognitive processes and what field conditions are related to what kinds of agency and change.

This chapter aims to establish the relation of luxury tourism to sustainability and questions whether tourism in its current form is not itself a luxury. By analysing consumer travel motivation and demands of luxury tourism, we examine the impact of these perceptions and ask whether Anthropocene tourism does not by definition have a negative impact on the environment. A new concept of luxury has developed clearly illustrated by a move from Maslow’s (1943) ‘esteem’ to the top tier of ‘self-actualisation’ as reflected in Pearce and Lee (2005) Travel Career Ladder and top tier of personal fulfilment. This move has led to a decline in physical trophy collection, but rather the desire for luxury is taking on a new definition more about a perception of environmental connection, personal fulfilment and finding a brand or experience that shares similar values to the consumer. The commodification of nature has led to new forms of tourism concentrating on connecting to places, people and causes. An analysis of tourism growth impact in the Global North and South, and neo-colonisation in tourism highlights the contradictions within sustainable goals and tourism. It is increasingly difficult to categorise tourism as sustainable or unsustainable, luxury or non-luxury, but rather this chapter questions whether tourism itself has become an unsustainable pandemic and an indefensible luxury.

For a variety of reasons, both ordinary citizens and political leaders have failed since 1914 to be passionate and imaginative enough in the pursuit of peace. As technological advances have made it possible to kill increasing numbers of people and put civilians increasingly at risk, our moral development has lagged far beyond. We need to emulate Gandhi more, whose moral passion and non-violent resistance tactics have inspired other seekers of peace like Dorothy Day and Martin Luther King, Jr. Although political leaders have different responsibilities than ordinary citizens, they too can be ardent and imaginative peace seekers, as the examples of West Germany’s Willy Brandt, Soviet leader Mikhail Gorbachev, South Africa’s Nelson Mandela, and U.S. President John F. Kennedy (during the last year of his life) demonstrate. At present, the Ukrainian Crisis cries out for just such leadership, but heretofore has not been forthcoming.