Suchergebnisse

ABSTRACT
Audit firms are increasingly using shared service centers (SSCs). There are arguments suggesting an improvement or a deterioration in audit quality due to their use. We provide experimental evidence regarding the effects of SSCs on audit quality, as perceived by financial analysts. Based on survey responses from 205 financial analysts, we investigate whether using SSCs effects perceived audit quality and whether the SSC's location and task complexity matter. We find that SSC involvement negatively impacts perceived audit quality, and the additional outsourcing of complex tasks exacerbates this effect. We demonstrate that the SSC's location does not have a significant effect on perceived audit quality. Finally, when outsourcing additional high-complexity tasks, the interaction between location and task complexity leads to a significant negative impact on perceived audit quality.

The drug war in Mexico has caused some U.S. analysts to view Mexico as a failed or failing state. While these fears are exaggerated, the problems of widespread crime and violence, government corruption, and inadequate access to justice pose grave challenges for the Mexican state. The Obama administration has therefore affirmed its commitment to assist Mexico through continued bilateral collaboration, funding for judicial and security sector reform, and building "resilient communities." The author analyzes the drug war in Mexico, explores Mexico's capacities and limitations, examines the factors that have undermined effective state performance, assesses the prospects for U.S. support to strengthen critical state institutions, and offers recommendations for reducing the potential of state failure. He argues that the United States should help Mexico address its pressing crime and corruption problems by going beyond traditional programs to strengthen the country's judicial and security sector capacity and help it build stronger political institutions, a more robust economy, and a thriving civil society.

With researchers increasingly gaining access to confidentiality data through restricted environments, interest has grown in the training of those researchers to protect confidentiality and to use the secure facility effectively.
Researcher training, where it exists, often tends to focus on the 'chalk-and-talk' approach or its digital equivalent, the aim is to ensure that the researchers are informed of their legal obligations and so take responsibility for their actions. Although popular, there are multiple problems with this approach. First, it is of limited pedagogical effectiveness. Second, it assumes that information delivery is the purpose of the training. Third, it does not take account of attendees' attitudes when attending the course. Fourth, it creates an 'us and them' barrier between trainers and trainees.
An alternative approach to training researchers has been in place in the UK since 2017. It uses good pedagogical practice to increase the effectiveness of training. It uses psychological models of behaviour and attitudes to engage attendees and shape future behaviours. The aim of the course is to build a shared sense of community and trust, rather than information delivery, in line with good data governance practice.
This paper describes the experience of designing and running the course. Multiple organisations and trainers were involved in design and delivery, improving feedback but creating its own problems in terms of trainers' different preferences. Overall, the approach has been highly successful, and has become the model for other organisations. However, the model does place higher demands on the trainer than the traditional model.
We also briefly touch on how the move to online teaching in the pandemic has learned from the face-to-face experience.

In recent years, sweeping changes to the Australian family law system - new services, legal processes, legislation, and a new child support scheme - have been put into place, accompanied by a large research evaluation program. A central plank running through the recent reforms is the need for courts, and those who work with separating parents, to consider whether a child spending equal or else substantial and significant periods of time with each parent would be in his or her best interest and be reasonably practicable. While legal professionals, practitioners and policy analysts wait for the first wave of findings about how the new system is working, now seems like an opportune moment to pause and reflect on the past 5 years of Australian research into shared care. Do we know much more than we did 5 years ago when equal parenting time was first given formal policy prominence? The short answer is 'Yes' but the long answer is that our knowledge still remains at a basic level.

In recent years, sweeping changes to the Australian family law system - new services, legal processes, legislation, and a new child support scheme - have been put into place, accompanied by a large research evaluation program. A central plank running through the recent reforms is the need for courts, and those who work with separating parents, to consider whether a child spending equal or else substantial and significant periods of time with each parent would be in his or her best interest and be reasonably practicable. While legal professionals, practitioners and policy analysts wait for the first wave of findings about how the new system is working, now seems like an opportune moment to pause and reflect on the past 5 years of Australian research into shared care. Do we know much more than we did 5 years ago when equal parenting time was first given formal policy prominence? The short answer is 'Yes' but the long answer is that our knowledge still remains at a basic level.

Purpose– The purpose of this paper is to elicit tacit knowledge exhibited in expert information system (IS) professionals in a form that can be shared with others; and to develop categorical framework suggesting key content areas of tacit knowledge in the requirements analysis domain.Design/methodology/approach– Requirements analysis is selected as the main focus of this study due to the importance of this phase to the success of IS development and the nature of requirements analysis tasks requiring extensive amount of tacit knowledge. The authors used the "storytelling" approach, a semi-structured interview technique for knowledge elicitation.Findings– The study resulted in 132 knowledge items using a qualitative method and categorized them into 14 categories using cluster analysis. The study found that experienced, successful analysts see systems analysis in behavioral, managerial, and political terms and focus heavily on interpersonal, project management, and organizational issues.Research limitations/implications– The limitations in the research sample, or in the recollection capability of the research subjects could compromise the comprehensiveness of the tacit knowledge in the requirements analysis domain; however, the elicited knowledge at least represents important dimensions one might reasonably find in this domain.Originality/value– Very little research has attempted to capture this tacit dimension of system analysts' knowledge. Thus, capturing and transferring the tacit knowledge from experts should help in the evolution of novice to expert system analysts thereby improving both their effectiveness and the quality of the information systems developed.

Our highly sensitive ethnographic study with anti-money-laundering analysts delves into the understudied link between embodiment and ethics in organizations. We begin by reclaiming the importance of bodies and embodiment in the business ethics literature, which largely assumes preeminence of the mind over the body. We then draw on French phenomenologist Michel Henry's theory of the subjective body to advance our understanding of ethics as endogenous embodied practice rooted in life. Through the experiential realities of our ethnographic work, we show how the two interrelated dimensions in which embodiment occurs (subjective body and organic body) operate at two interrelated levels (subjective and intersubjective experience) to advance theory on the implications of corporeal ethics in organizations. More specifically, by reclaiming and specifying the ontologically embodied and shared dimensions of ethical subjectivity in life, we show the emergence and development of an esprit de corps, which allows embodying collective ethical practice while resisting to continuous external pressures.