Structured Spreadsheet Modeling and Implementation

Developing an error-free spreadsheet has been a problem since the beginning of end-user computing. In this paper, we present a methodology that separates the modeling from the implementation. Using proven techniques from Information Systems and Software Engineering, we present strict, but simple, rules governing the implementation from the model. The resulting spreadsheet should be easier to understand, audit and maintain.Comment: In Proceedings of the 2nd Workshop on Software Engineering Methods in Spreadsheet

Just below the surface: developing knowledge management systems using the paradigm of the noetic prism

In this paper we examine how the principles embodied in the paradigm of the noetic prism can illuminate the construction of knowledge management systems. We draw on the formalism of the prism to examine three successful tools: frames, spreadsheets and databases, and show how their power and also their shortcomings arise from their domain representation, and how any organisational system based on integration of these tools and conversion between them is inevitably lossy. We suggest how a late-binding, hybrid knowledge based management system (KBMS) could be designed that draws on the lessons learnt from these tools, by maintaining noetica at an atomic level and storing the combinatory processes necessary to create higher level structure as the need arises. We outline the “just-below-the-surface” systems design, and describe its implementation in an enterprise-wide knowledge-based system that has all of the conventional office automation features

ABC Diffusion in the Age of Digital Economy: the UK Experience

Since the beginning of the 21st century, there has been a call for further research to trace the effects of the speedy changes in business environment on management accounting practices. This study assesses the impact of different information technologies on ABC adoption and implementation. It uses a cross-sectional survey of financial directors and controllers in the UK firms. Postal and electronic questionnaires have been used in order to collect the empirical data. The findings revealed that the rate of ABC adoption has shown a number of changes between 1999 and 2005. The proportions of ABC users and those currently assessing it have dramatically fallen. The percentage of firms rejecting ABC has slightly fallen as well. However, there has been a considerable increase in the number of firms that abandoned ABC implementation and those firms that gave no consideration for its implementation. These results indicate a decrease in the popularity of ABC. ERP systems seem to have a slightly low significant impact on the initial decision of ABC adoption in those firms that do not have any consideration for ABC and firms that have an ERP system before ABC adoption. Furthermore, the results indicate that firms use different information technologies in the ABC assessment and implementation. For ABC assessment, general software applications are the most preferable software packages while a mix of different ABC software packages is the most popular in the case of ABC implementation. Finally, the findings of this study provide an indication on the nature of the possible effect of general IT-related problems on ABC implementation