A Social Informatics Account of the Assimilation of an Enterprise-Wide Health Information System

This paper presents findings from a case study of the assimilation process of an enterprise-wide information system in radiology practices in Australia. Interviews with radiologists, radiographers and administrative staff are used to explore the impact of institutional structures on the assimilation process. The paper develops an argument that culture within and outside the practice, institutional structures within the practice and organizational-level management mandates impacted on the assimilation process. The study explores a theoretical framework that integrates elements of social actor theory (Lamb & Kling, 2003) providing a more fine-grained analysis concentrating on the relationships among the radiology practitioners, the technology (an enterprise-wide HIS), and a larger social milieu surrounding its use. Findings are reported that demonstrate both the enablers and inhibitors to the assimilation process based on in-depth interviews with radiology practitioners

The Theory of Profession: Accountability, qualifications, entry and ethics - a preliminary discussion and early findings on the current state of forensic accountancy in Australia

Abstract: This paper presents an exploratory study on the current structure of the forensic accounting industry in Australia. Extant literature identifies the complex nature and role of forensic accountants, and identifies the broad areas of expertise that may be required of a forensic accountant due to the many services they offer. Using the Theory of Profession to guide data collection and analysis from archival research, Australian forensic accounting websites were analysed using qualitative content analysis to determine whether this relatively new career path can be considered a ‘profession’ in its own right. Findings demonstrate that there is a lack of consistency within the industry in regard to formal qualifications, skills and experience. Further, there is no formal control of entry, and although the ICAA created the Forensic Accounting Special Interest Group (FASIG) to address such issues, only forensic accountants choosing to join this group are held accountable for their actions

E-Commerce experiences in the real estate industry: a preliminary study in regional Queensland

Computer systems have become commonplace in most SMEs and technology is increasingly becoming a part of doing business. In recent years, the Internet has become readily available to businesses; consequently there has been growing pressure on SMEs to take up e-Commerce. However, many perceive e-Commerce as being unproven in terms of business benefit. This research aims to determine what, if any, benefits are derived from assimilating e-Commerce technologies into SME business processes. This paper presents three in-depth case studies from the Real Estate industry in a regional setting. Overall, findings were positive and identified the following experiences: enhanced business efficiencies, cost benefits, improved customer interactions and increased business return on investment

Evolving roles of accountants as resources for greater accountability in financial reporting, legislative and judicial processes

Jeanette Van Akkeren, Sherrena Buckby, Kim MacKenzie ("A Metamorphosis of the Traditional Accountant: An Insight into Forensic Accounting Services in Australia") argue that there remains some confusion on what constitutes the role of a forensic professional. It is very well the case that clarity of the definition of what constitutes the role of a forensic professional is crucial to determining how effectively such a role can be harnessed. As well as exploring the various roles undertaken by forensic accountants based in the US and other selected common law jurisdictions, this publication aims to contribute to the extant literature on how the role of a forensic professional can be effectively utilized and applied, both from common law and comparative based perspectives - which involve selected jurisdictions that constitute the focus of this study. In so doing it also highlights how a greater degree of accountability and transparency can be introduced into the financial reporting, as well as legal process