Study of MAS practice and knowledge and bibliographic references for management advisory services : MASPAK

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Computer-assisted audit tools and techniques use: Determinants for individual acceptance

During the last fifteen years, several studies on the research topic of Individual Technology Acceptance have been developed, and several new models have been proposed. All these models aim to understand and define determinant contributions for the acceptance of technologies and what the drivers leading to successful adoption are. This dissertation’s main emphasis is to gain an understanding of individual acceptance of Computer-assisted Audit Tools and Techniques (CAATTs) in the context of Portuguese Statutory Auditors. Previous research in other countries, utilizing several and distinct research universes, has informed this work and the definition of the main objectives of the present research. This dissertation has as its main objectives: 1) understanding the tasks in which CAATTs are used; 2) to identify the adoption drivers of CAATTs; 3) to explore the current usage of CAATTs among statutory auditors and 4) to develop a CAATTs adoption model. To reach the objectives two studies were conducted: a qualitative study, supported by interviews to experts, and a quantitative study operationalized by a questionnaire to 110 Portuguese statutory auditors. This latter study was the cornerstone, which allowed testing the CAATTs acceptance model. This dissertation presents significant contributions impacting the various stakeholders: individual Statutory Auditors, Statutory Auditors Firms, The Portuguese Institute of Statutory Auditors, Software houses and higher education.Nos últimos 15 anos, vários estudos de investigação foram desenvolvidos abordando a temática da aceitação individual de tecnologia, tendo sido apresentados novos modelos. Esses modelos têm como objetivo compreender e identificar os determinantes sobre a aceitação de tecnologias que levem a uma adoção bem-sucedida. A principal ênfase da tese é compreender a aceitação individual de “Tecnologias de Informação para Auditoria”, também designadas, em Português, por “Ferramentas Informáticas de Suporte à Auditoria” ou “Técnicas de Auditoria Assistidas por Computador” (CAATT), no contexto dos Revisores Oficiais de Contas em Portugal. Investigações anteriores realizadas em diferentes países, com distintos universos de investigação, inspiraram este trabalho na definição dos principais objetivos da presente pesquisa. A presente dissertação tem como principais objetivos compreender as tarefas em que as CAATT são utilizadas; identificar os fatores de adoção de CAATT; explorar o atual uso de CAATT entre Revisores Oficiais de Contas e desenvolver um modelo de adoção de CAATT. Para alcançar estes objetivos foram realizados dois estudos: um estudo qualitativo e exploratório, apoiado por entrevistas com peritos, e um estudo quantitativo operacionalizado através de um questionário a 110 Revisores Oficiais de Contas portugueses. Este estudo foi a pedra angular que permitiu testar o modelo de aceitação de CAATT. Esta dissertação apresenta contribuições significativas com impactos para os principais stakeholders: Revisores Oficiais de Contas, empresas, Ordem dos Revisores Oficiais de Contas, software houses e instituições de ensino superior

Educating managers for business and government : a review of international experience

Managers, in both the private and public sectors, are increasingly recognized as critical in the use of scarce resources for national development. There is no unanimity of opinion, however, regarding the models or approaches to management education that are most appropriate in different environmental settings. This report encompasses management education for each of the following groups: the managers and future managers of large scale enterprises; entrepreneurs and small businessmen; and public administrators. It reviews worldwide trends and developments in management education for lessons in such areas as curriculum design, research and teaching methodology, and institutional policies and administration. Experience is drawn from recognized universities, educational organizations, civil service institutes, and corporations in several major countries and regions of the world.ICT Policy and Strategies,Health Monitoring&Evaluation,Teaching and Learning,Curriculum&Instruction,Primary Education