An integrated FAHP-MCGP approach to project selection and resource allocation in risk-based internal audit planning: A case study

Water shortage problems are increasing in many water-deficient areas. Most of the current research on multi-source combined water supplies depends on an overall generalization of regional water supply systems, which are seldom broken down into the detail required to address specific research objectives. This paper proposes the concept of a water treatment and distribution station (water station), and generalizes the water supply system into three modules: water supply source, water station, and water user. Based on a topological diagram of the water network (supply source–station–user), a refined water resource allocation model was established. The model results can display, in detail, the water supply source, water supply quantity, water distribution engineering, and other information of all users in each water distribution area. This makes it possible to carry out a detailed analysis of the supply and demand of users, and to provide suggestions and theoretical guidance for regional water distribution implementation. Tianjin’s water resource allocation was selected as a case study, and a water resource allocation scheme for a multi-source, combined water supply, was simulated and discussed.

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Outsourcing relationship management: accounting in the decision mix

Journal of Business Strategy ◽

10.1108/jbs-03-2018-0049 ◽

2018 ◽

Vol 39 (5) ◽

pp. 41-49

Author(s):

Mirghani Nimir Ahmed

Keyword(s):

Management Accounting ◽

Accounting Information ◽

Relationship Management ◽

Internal Audit ◽

Management Control ◽

Control Mechanisms ◽

Monitoring Cost ◽

Content Type

Purpose The paper aims to examine the role of management accounting and accounting information in decisions to outsource and manage outsourcing relationships. Design/methodology/approach The paper uses a case study method. Data are collected through semi-structured interviews and informal discussions with executives of the participating companies. Official documents and secondary materials were analysed. Findings The findings of these cases present evidence of some roles given to accounting information and varying tasks assumed by accountants and finance staff in the outsourcing projects undertaken. These roles and tasks range from financial evaluation of new outsourcing proposals and alternatives, consultation and price negotiations in the planning and feasibility stages to the management of outsourcing relationships including monitoring, cost analysis, performance measurement, internal audit, design and implementation of risk-reward payment schemes. Managing the outsourced functions in one case involved in the use of informal control mechanisms such as trust, knowledge sharing, mutual understanding and cooperation between partners. Practical implications The paper highlights the role of management accounting and information in outsourcing relationship management and evaluation. The case findings provide the opportunity for management practitioners to understand the strategic role of management accountants in the management of inter-firm relationships. Originality/value The case study presents new empirical evidence of the role of management accounting and accounting information in the management control of outsourcing relationships.

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