Experience, expertise and expert-performance research in public accounting

Bibliography: p. [22-25]

The changing tide: Federal support of civilian-sector R and D

The involvement of the Federal government in civilian sector research and development is discussed. Relevant policies are put in an historical perspective. The roles played by industrial research and public funding are reveiwed. Government support of basic an generic research, clientele-oriented applied research, and research with commercial ends is studied. Procurement, anti-trust, and patent policies, all of which affect the climate for private research and development, are examined

Using MACBETH method for supplier selection in manufacturing environment

Supplier selection is always found to be a complex decision-making problem in manufacturing environment. The presence of several independent and conflicting evaluation criteria, either qualitative or quantitative, makes the supplier selection problem a candidate to be solved by multi-criteria decision-making (MCDM) methods. Even several MCDM methods have already been proposed for solving the supplier selection problems, the need for an efficient method that can deal with qualitative judgments related to supplier selection still persists. In this paper, the applicability and usefulness of measuring attractiveness by a categorical-based evaluation technique (MACBETH) is demonstrated to act as a decision support tool while solving two real time supplier selection problems having qualitative performance measures. The ability of MACBETH method to quantify the qualitative performance measures helps to provide a numerical judgment scale for ranking the alternative suppliers and selecting the best one. The results obtained from MACBETH method exactly corroborate with those derived by the past researchers employing different mathematical approaches

Artificial intelligence and UK national security: Policy considerations

RUSI was commissioned by GCHQ to conduct an independent research study into the use of artificial intelligence (AI) for national security purposes. The aim of this project is to establish an independent evidence base to inform future policy development regarding national security uses of AI. The findings are based on in-depth consultation with stakeholders from across the UK national security community, law enforcement agencies, private sector companies, academic and legal experts, and civil society representatives. This was complemented by a targeted review of existing literature on the topic of AI and national security. The research has found that AI offers numerous opportunities for the UK national security community to improve efficiency and effectiveness of existing processes. AI methods can rapidly derive insights from large, disparate datasets and identify connections that would otherwise go unnoticed by human operators. However, in the context of national security and the powers given to UK intelligence agencies, use of AI could give rise to additional privacy and human rights considerations which would need to be assessed within the existing legal and regulatory framework. For this reason, enhanced policy and guidance is needed to ensure the privacy and human rights implications of national security uses of AI are reviewed on an ongoing basis as new analysis methods are applied to data

Identifying methodology to investigate cost data input in life cycle cost analysis of a building

Purpose –Life Cycle Cost (LCC) estimation process can be divided into three main phases: data inputs, conversion and outputs. The objective of this paper is to identify the most appropriate methodology to investigate the quality of data used as inputs in LCC estimation for building works in the Malaysian construction industry. The focus of quality data here is cost data inputs of building LCC. This paper reports part of a three-year research programme to enhance quality of LCC outputs through the enhancement of quality data input requirements. Design/ Methodology/ approach – A comprehensive literature review was carried out to critically review all the methodologies used to study LCC data inputs in other countries. The goal is to identify the most appropriate methodology to investigate the quality of cost data inputs in LCC analysis of building with regard to the context of Malaysian construction industry Findings – The outcomes of the study proposed that a qualitative research strategy comprises of two approaches, i.e. a literature review and modified Delphi as the most appropriate methodology to critically review and examine behaviours of cost data inputs in LCC analysis of the building based on the opinions from a collective intelligence panellists. Research limitations - The considerable limitation of modified Delphi is to find the appropriate level of panellists that possess skills, knowledge and expertise in the field of LCC. In addition, the Delphi process is normally long and time-consuming because it involves multi-round of questionnaires

Open Standards and Government Policy: Results of a Delphi Survey

In an increasing number of countries governments consider to stimulate the role of open standards in public Information and Communication Technology (ICT) infrastructure development. The aim of this work is to identify important issues related to government policy with regard to open standards and the development of public ICT infrastructure. This multi-method research presents results from an exploratory literature review and multi-round Delphi survey of key experts in the field of standardization

Technological Frames of Reference in Software Acquisition Decisions: Results of a Multiple Case Study

Packaged software has gained importance across organizations. While literature has studied the adoption and implementation of packaged software extensively, research on software acquisition has been limited. Especially, scholars have called for more research from a sociological point of view. Software acquisition projects are complex endeavors during which multiple stakeholders and perspectives interact. With this study, we strive to illustrate social interactions in software acquisition decisions through the theoretical lens of technological frames of reference. We conducted a multiple case study with 15 experts from IT, business, and procurement. We find evidence for distinct technological frames across departments that are combined during the software acquisition process, ultimately resulting in common understanding and consensus. Furthermore, we identify eight salient framing effects that facilitate this dynamic alignment of frames. Our results allow for an extension of technological frames of reference theory and support decision makers in optimizing their software acquisition decisions and processes

Public Procurement:Theory, Practices and Tools

This upper-level open access textbook uses an interdisciplinary perspective to discuss the ‘what and why’ of public procurement, providing insight into the ‘how’ of contemporary procurement in the public sector. The authors use theories and exemplary practices to show the next generation of public procurement professionals how public value can be created via the acquisition of works, supplies, or services by organizations operating in the public domain. Perfectly tailored to university students in public administration, law, economics, or management and those in executive education, the book first describes and explains the public procurement process, the concept of public value, the legal context of procurement and how the procurement function is organized in public organizations. The book subsequently explains how a procurement policy can be developed and translated into a procurement strategy, how tenders can be organized, suppliers selected, and contracts designed and evaluated. A final discussion chapter addresses the changes and developments in public procurement and how public procurement is moving forward. The reader of this innovative and accessible book will therefore not only learn what public procurement entails, but also how they can become a professional change agent in the field of public procurement. Forward-thinking and comprehensive, this book offers ideal reading for anyone interested in public procurement