226,026 research outputs found

    Aligning operational and corporate goals: a case study in cultivating a whole-of-business approach using a supply chain simulation game

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    This paper outlines the development and use of an interactive computer-based supply chain game to facilitate the alignment of disconnected operational and corporate goals. A multi-enterprise internal cattle supply chain was simulated targeting the operational property managers and the overall impacts of their decision making on corporate goals A three stage multidisciplinary approach was used. A case study based financial analysis was undertaken across the internal cattle supply chain, a participative action research component (developing the game to simulate the flow of product and associated decisions and financial transactions through the internal supply chain of the company for different operational scenarios using measurable and familiar operational and financial criteria as tracking tools), and a qualitative analysis of organisational learning through player debriefing following playing the game. Evaluation of the managers' learning around the need for a change in general practice to address goal incongruence was positive evidenced by changes in practice and the game regarded by the users as a useful form of organisational training. The game provided property managers with practical insights into the strategic implications of their enterprise level decisions on the internal supply chain and on overall corporate performance. The game is unique and is a tool that can be used to help address an endemic problem across multi-enterprise industries in the agrifood sector in Australia

    EVALUATION INFORMATION SYSTEM DELIVERY PT. RST CARGO INTERNATIONAL

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    The purpose of this study was to evaluate the application of general controls and application controls on the sale of information systems as a basis to support and produce accurate information in decision-making. The research methodology used was the literature research, field research consisting of interviews and observations, questionnaires, analysis and auditing method that I use is Auditing Around the Computer. The research literature sourced from reference books, interviews conducted by asking questions to the audit, the observation is done by making a list of questions intended for the use of the system and the analysis is done by analyzing the findings of the evaluation and identifying the strengths and weaknesses of internal control. From this analysis, the findings obtained advantages and disadvantages of internal control. Weaknesses are found to be expressed in the form of finding problems, risks and recommendations as a follow- improvement. Conclusions derived from the results of the evaluation for management control and operational security in information systems delivery PT. RST International Cargo are still some shortcomings , while in applications such as boundary control, input and output can meet and support the delivery of PT. RST Cargo Internationa

    Eco Global Evaluation: Cross Benefits of Economic and Ecological Evaluation

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    This paper highlights the complementarities of cost and environmental evaluation in a sustainable approach. Starting with the needs and limits for whole product lifecycle evaluation, this paper begins with the modeling, data capture and performance indicator aspects. In a second step, the information issue, regarding the whole lifecycle of the product is addressed. In order to go further than the economical evaluations/assessment, the value concept (for a product or a service) is discussed. Value could combine functional requirements, cost objectives and environmental impact. Finally, knowledge issues which address the complexity of integrating multi-disciplinary expertise to the whole lifecycle of a product are discussing.EcoSD NetworkEcoSD networ

    Detecting fraud: Utilizing new technology to advance the audit profession

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    A methodology for analysing and evaluating narratives in annual reports: a comprehensive descriptive profile and metrics for disclosure quality attributes

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    There is a consensus that the business reporting model needs to expand to serve the changing information needs of the market and provide the information required for enhanced corporate transparency and accountability. Worldwide, regulators view narrative disclosures as the key to achieving the desired step-change in the quality of corporate reporting. In recent years, accounting researchers have increasingly focused their efforts on investigating disclosure and it is now recognised that there is an urgent need to develop disclosure metrics to facilitate research into voluntary disclosure and quality [Core, J. E. (2001). A review of the empirical disclosure literature. Journal of Accounting and Economics, 31(3), 441–456]. This paper responds to this call and contributes in two principal ways. First, the paper introduces to the academic literature a comprehensive four-dimensional framework for the holistic content analysis of accounting narratives and presents a computer-assisted methodology for implementing this framework. This procedure provides a rich descriptive profile of a company's narrative disclosures based on the coding of topic and three type attributes. Second, the paper explores the complex concept of quality, and the problematic nature of quality measurement. It makes a preliminary attempt to identify some of the attributes of quality (such as relative amount of disclosure and topic spread), suggests observable proxies for these and offers a tentative summary measure of disclosure quality
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