Innovation and Employability in Knowledge Management Curriculum Design

During 2007/8, Southampton Solent University worked on a Leadership Foundation project focused on the utility of the multi-functional team approach as a vehicle to deliver innovation in strategic and operational terms in higher education (HE). The Task-Orientated Multi-Functional Team Approach (TOMFTA) project took two significant undertakings for Southampton Solent as key areas for investigation, one academic and one administrative in focus. The academic project was the development of an innovative and novel degree programme in knowledge management (KM). The new KM Honours degree programme is timely both in recognition of the increasing importance to organisations of knowledge as a commodity, and in its adoption of a distinctive structure and pedagogy. The methodology for the KM curriculum design brings together student-centred and market-driven approaches: positioning the programme for the interests of students and requirements of employers, rather than just the capabilities of staff; while looking at ways that courses can be delivered with more flexibility, e.g. accelerated and block-mode; with level-differentiated activities, common cross-year content and material that is multi-purpose for use in short courses. In order to permit context at multiple levels in common, a graduate skills strand is taught separately as part of the University’s business-facing education agenda. The KM portfolio offers a programme of practically-based courses integrating key themes in knowledge management, business, information distribution and development of the media. They develop problem-solving, communications, teamwork and other employability skills as well as the domain skills needed by emerging information management technologies. The new courses are built on activities which focus on different aspects of KM, drawing on existing content as a knowledge base. This paper presents the ongoing development of the KM programme through the key aspects in its conception and design

No accounting for risk

At the present time, the relation between accounting praxis and risk is not well understood. Accounting praxis does not appear to regard the risk it identifies with its activities as being different from 'objective risk' - the concept of risk found in positive financial and accounting research. Instead accounting praxis (as reflected in case studies, surveys and other empirical studies) reveal a collection of different, sometimes contradictory, conceptions and 'taken for granted' understandings of risk that are invoked and applied on an ad hoc, case by case basis. The aim of this paper is to demonstrate that the conceptual disarray in accounting for risk is both costly and unnecessary. Taking an interdisciplinary approach to risk research, the authors review developments in risk thinking at the end of the 20th Century and highlight a way forward for accounting through New Paradigm Risk (NPR). Various illustrations and case study examples are drawn upon to reflect the relevance of NPR to accounting praxis

Comparing accounting designs for sustainability govenance

A draft proposal for a capital-based framework of sustainable development indicators applicable to all countries, and at all levels of public administration within them, is under consideration by an expert working group convened under the auspices of the UNECE Conference of European Statisticians. Harmonising underlying accounting and information systems should facilitate widespread adoption of a small, universal set of indicators. If implemented, the proposal's communication design could contribute to the vertical and horizontal policy integration essential for effective sustainability governance. Implementing a design that shifts some distance from existing conditions of institutional diversity and autonomy throughout at least a million provincial and local government units is, however, a significant risk. This research-in-progress report identifies one recent case study, and one current, with Australian local authorities. Integrated assessments of change over time in a local community's natural, produced, and human capital stocks have been demonstrated in one case, and of change in a local community's governance capital and social capital in another. Results demonstrate that a common understanding on how assets are distributed over time and space can be achieved without the radical, top-down innovations under consideration through UNECE auspices. The combination of tools and methods used in the case studies also yields significant insights into some of the complexities of wicked policy problems. Clarifying the meaning of 'community engagement' or 'public participation' is advanced in one case study through a relatively new development in social network analysisInternational Research Society for Public Management (IRSPM); Third Sector Study Group of European Group for Public Administration (EGPA

Artificial Intelligence and Accountants' Approach to Accounting Functions

Prior to the advent of Artificial Intelligence (AI), accounting functions were predominantly processed manually. The emergence, however, introduced the use of intelligent machines to perform functions cleverly as humans, which minimises reasonably the processing time of accounting transactions when compared to manual processes. This study investigated the relationship between Artificial Intelligence (AI) and Accountants’ Approach to Accounting Functions (AAAF). The study used the research design method through a structured questionnaire. The targeted population and the sample size was 205, which comprises accountants with experience in systems' application for accounting and other financial transactions' functions. A purposive sampling technique was adopted to determine the respondents. The results of the logit regression analysis revealed that with the t-calculated of 3.183 > t-tabulated of 0.002 at a 5% level of significance, artificial intelligence has a significant positive impact on accountants' approach to accounting functions. This implies that when AI is adopted, accountants will significantly change their approach to functional activities. The study recommended the need for accountants to be better equipped with diverse AI technologies and accounting software packages through training and retraining, to enhance their functional abilities, effectiveness and efficiency

Interoperability, Trust Based Information Sharing Protocol and Security: Digital Government Key Issues

Improved interoperability between public and private organizations is of key significance to make digital government newest triumphant. Digital Government interoperability, information sharing protocol and security are measured the key issue for achieving a refined stage of digital government. Flawless interoperability is essential to share the information between diverse and merely dispersed organisations in several network environments by using computer based tools. Digital government must ensure security for its information systems, including computers and networks for providing better service to the citizens. Governments around the world are increasingly revolving to information sharing and integration for solving problems in programs and policy areas. Evils of global worry such as syndrome discovery and manage, terror campaign, immigration and border control, prohibited drug trafficking, and more demand information sharing, harmonization and cooperation amid government agencies within a country and across national borders. A number of daunting challenges survive to the progress of an efficient information sharing protocol. A secure and trusted information-sharing protocol is required to enable users to interact and share information easily and perfectly across many diverse networks and databases globally.Comment: 20 page

AI and OR in management of operations: history and trends

The last decade has seen a considerable growth in the use of Artificial Intelligence (AI) for operations management with the aim of finding solutions to problems that are increasing in complexity and scale. This paper begins by setting the context for the survey through a historical perspective of OR and AI. An extensive survey of applications of AI techniques for operations management, covering a total of over 1200 papers published from 1995 to 2004 is then presented. The survey utilizes Elsevier's ScienceDirect database as a source. Hence, the survey may not cover all the relevant journals but includes a sufficiently wide range of publications to make it representative of the research in the field. The papers are categorized into four areas of operations management: (a) design, (b) scheduling, (c) process planning and control and (d) quality, maintenance and fault diagnosis. Each of the four areas is categorized in terms of the AI techniques used: genetic algorithms, case-based reasoning, knowledge-based systems, fuzzy logic and hybrid techniques. The trends over the last decade are identified, discussed with respect to expected trends and directions for future work suggested

Applying performance measures to support decision-making in supply chain operations: a case of beverage industry

Performance measurement systems (PMS) have commonly been applied to evaluate and reward performances at managerial levels, especially in the context of supply chain management. However, evidence suggests that the effective use of PMS can also positively influence the behaviour and improve performance at an operational level. The motivation is to accomplish organisational goals, namely to increase supply chain flexibility by responding to evermore-varying customer demands in a timely manner. The purpose of the study described in this paper was to develop a conceptual framework that adopts performance measures for ex-ante decision-making at an operational level within the supply chain. To guide the research, five questions were asked and subsequently key gaps have been identified. In an attempt to fill the gaps, a case study at a major global brand beverage company has been carried out, and as a result, a conceptual framework of the PMS has been developed. Overall, the research offers a foundation of the applicability and impact of PMS in the supply chain and provides a framework that attends to some of the potential uses of PMS that so far have not been practically applied. The outcomes from the testing indicate that the initial gaps identified in the literature have been addressed and that the framework is judicious with scope for practical applicability. The framework is deemed worthy of further testing in different operational contexts of the supply chain

Auditing Symposium IX: Proceedings of the 1988 Touche Ross/University of Kansas Symposium on Auditing Problems

Auditor evidential planning judgments / Arnold Wright, Theodore J. Mock; Discussant\u27s response to Auditor evidential planning judgments / Robert H. Temkin; Relative importance of auditing to the accounting profession: Is auditing a profit center? / Norman R. Walker, Michael D. Doll; Using and evaluating audit decision aids / Robert H. Ashton, John J. Willingham; Discussant\u27s response to The relative importance of auditing to the accounting profession: Is auditing a profit center? / Zoe-Vonna Palmrose; Accounting standards and professional ethics / Arthur R. Wyatt; Discussant\u27s response to Using and evaluating audit decision aids / Stephen J. Aldersley; Audit theory paradigms / Jack C. Robertson; Discussant\u27s response to Audit theory paradigms / Donald L. Neebes; Why the auditing standards on evaluating internal control needed to be replaced / Jerry D. Sullivan; Discussant\u27s response to Why the auditing standards on evaluating internal control needed to be replaced / William R. Kinney; AUDITOR\u27S ASSISTANT: A knowledge engineering tool for audit decisions / Glenn Shafer, Prakash P. Shenoy, Rajendra P. Srivastava; Discussant\u27s response to AUDITOR\u27S ASSISTANT: A knowledge engineering tool for audit decisions / John B. Sullivan; Reports on the application of accounting Principles -- A Review of SAS 50 / James A. Johnson; Discussant\u27s response to Reports on the application of accounting Principles -- A Review of SAS 50 / Gary L. Holstrumhttps://egrove.olemiss.edu/dl_proceedings/1008/thumbnail.jp