A Picture Is Worth a Thousand Journal Entries: Accounting Graph Topology for Auditing and Fraud Detection

2021 ◽  
Author(s):  
Ken H. Guo ◽  
Xiaoxiao Yu ◽  
Carla Wilkin
Keyword(s):  
Internal Control ◽  
Fraud Detection ◽  
Cognitive Fit ◽  
Graph Topology ◽  
Research And Practice ◽  
Cognitive Fit Theory ◽  
Double Entry ◽  
Journal Entries ◽  
Entry Mechanism

Although journal entries are an important component of modern accounting, existing research and practice in auditing and fraud detection have not fully exploited the information made available by the double-entry mechanism. This paper proposes a theory-based methodology, accounting graph topology, to visualize journal entries and explicate within- and between-entry relationships. Grounded in cognitive fit theory and graph theory, this methodology can help auditors identify potential internal control issues and problematic transactions for further investigation. We illustrate the benefits of accounting graph topology by applying it to a case study.

scholarly journals The Importance of Transition Programs for Doctoral Student Wellness

2019 ◽  
Vol 19 (2) ◽  
Author(s):  
Patricia Witkowsky
Keyword(s):  
Doctoral Students ◽  
Qualitative Case Study ◽  
Transition Process ◽  
Faculty Members ◽  
Academic Environment ◽  
Student Wellness ◽  
Research And Practice ◽  
Individual Interviews ◽  
Journal Entries

This qualitative case study explored the experiences of 12 self-identified well doctoral students at a mid-sized university in the western U.S. Many of the participants' challenges to wellness occurred during the transition to their role as doctoral students as they learned new expectations, academic processes and procedures, and developed relationships with peers and faculty members. Data collection included two individual interviews and the submission of two journal entries. The findings revealed three main themes related to the transition process: (1) transitioning to the academic environment, (2) understanding academic requirements, and (3) stress. Implications for research and practice for administrators, doctoral faculty, and doctoral students are discussed.

Implications of uncertainty on firm outsourcing decisions

2006 ◽  
Vol 25 (2) ◽  
pp. 115-125
Author(s):  
David R. King
Keyword(s):  
Transaction Costs ◽  
New Products ◽  
Industry Structure ◽  
Management Research ◽  
Research And Practice ◽  
The Face ◽  
Sourcing Decisions ◽  
Related Transaction

Outsourcing inherently considers what activity needs to reside within a given firm. The difficulty of exchanges between firms in the face of uncertainty affects where work on developing and producing new products is performed. Theory is developed and explored using a case study that explains firm sourcing decisions as a response to uncertainty within the context of industry structure and related transaction costs. Viewing outsourcing broadly results in a better delineation of outsourcing options. Implications for management research and practice are identified.

Pengaruh Sistem Pengendalian Internal Pemerintah Terhadap Kinerja Pemerintah Daerah

2021 ◽  
Vol 2 (2) ◽  
pp. 100-109
Author(s):  
Mattoasi Mattoasi ◽  
Didiet Pratama Musue ◽  
Yaman Rauf
Keyword(s):  
Control System ◽  
Internal Control ◽  
Local Governments ◽  
Quantitative Research ◽  
Primary Data ◽  
Coefficient Of Determination ◽  
Quantitative Research Methods ◽  
Internal Control System ◽  
The Government

PThis study aims to determine the effect of the internal control system on the performance of local government Case Study in Gorontalo Regency. This study uses quantitative research methods, and the data sources use primary data obtained from questionnaires distributed to respondents. Meanwhile, the data analysis used in this research is descriptive quantitative analysis using statistical t-test and coefficient of determination test (ajusted R-Square). The results showed that the internal control system had a positive effect on the performance of local governments with a determinant value of 48.7%. The result of this study contribute to the government to establish and implement a more effectives Internal Constrol Systems (ICS).  

Comparison and Evaluation of Organizational Transactions for Continuous Auditing and Business Compliance

2018 ◽  
Vol 9 (2) ◽  
pp. 1-23
Author(s):  
Rui Pedro Marques ◽  
Henrique Santos ◽  
Carlos Santos
Keyword(s):  
Real Time ◽  
Internal Control ◽  
Control Mechanisms ◽  
Continuous Auditing ◽  
Technical Details ◽  
Ontological Model ◽  
High Level ◽  
Execution Pattern

This article presents a comparator module which aims to compare, in real time, executions of organizational transactions with patterns of behaviors of these transaction executions, allowing the determination of which execution pattern is being followed by running each transaction. This is according to information received by the internal control mechanisms, which continuously monitors the transaction executions. A possible application using this module was deployed and results were obtained from a case study. The results prove effectiveness of the module, mainly because it is able to assess business compliance and the qualitative risk associated to each transaction execution while it is running, enabling an efficient continuous auditing application. The innovation of this article is ensured by the use of an ontological model to represent organizational transactions, which can be applicable to any type of transaction in any business area in order to audit transactions at a very low level, contrary to what happens in traditional auditing, which occurs at a high level (e.g. compare whether a completed transaction has followed a set of procedures). Besides the conceptualization, this work presents some technical details of development and discussion of results from the case study.

scholarly journals Efektivitas Pengendalian Internal Persediaan Obat-Obatan Penanggulangan Covid-19 Di Instalasi Farmasi Dinas Kesehatan Provinsi Jambi

2021 ◽  
Vol 11 (2) ◽  
pp. 185-194
Author(s):  
Uni Mardhotillah ◽  
Diska Arliena Hafni
Keyword(s):  
Internal Control ◽  
Case Study Research ◽  
Qualitative Approach ◽  
Internal Controls ◽  
Medicine Management ◽  
Study Research

This research aim to analyze effectiviness of internal control of Covid-19 medicine management avalibility at pharmaceutical installation of Jambi Health Departement. This research is case study research with qualitative approach. The results showed that the pharmaceutical installation of the Jambi Health Office had carried out internal controls well to protect its assets and efforts to increase its managerial activities. The Jambi Health Office Pharmacy Installation has implemented internal control based on COSO standards in managing supplies of special medicines for Covid-19 prevention properly and effectively. This can be proven by the fulfillment of the implementation of 13 indicators (87%) of the 15 COSO indicators that have been carried out by the Pharmaceutical Installation of the Jambi Health Office.

scholarly journals Evaluasi Sistem Pengendalian Internal Persediaan Bahan Baku

2019 ◽  
Vol 3 (1) ◽  
pp. 198-207
Author(s):  
Agung Ivan Firdaus ◽  
Norita Cahya Yuliarti ◽  
Ach Syahfrudin Z
Keyword(s):  
Control System ◽  
Internal Control ◽  
Study Data ◽  
Raw Material ◽  
Internal Control System ◽  
Information And Communication ◽  
Data Source ◽  
A Company ◽  
Research Type

Internal Control is a process that is controlled by each person in a company to achieve stated objectives such as: complying with regulations and laws, securing company assets and data, accuracy of financial statements and efficiency and operating effectiveness. This research was conducted to evaluate the internal ctheontrol system of raw material inventory which was been applied. Makmur Jaya.the type of research used descriptive is descriptive qualitative research type with case study approuch that describes and explains a problem in systematic and factual so that by collecting information related to the object under study. Data source used in primary and secoundary data source. The data collection technical used are obervations. Interviews and documentantation. Data analisys technique is done by collectiong data, describing the internal control system of raw material inventory applied by the company, then evaluate the internal control system applied. Makmur Jaya based on the control environment, risk assesment, control activities information and communication and monitoring. The results of this study indicate that the internal control sytem applied is bad cause there are double control is one human. Keyword : Internal Control System, Raw Material Inventory

Influential Factors for Team Reflexivity and New Product Development

2017 ◽  
Vol 48 (3) ◽  
pp. 20-40 ◽  
Author(s):  
Wann-Yih Wu ◽  
Adriana A. Amaya Rivas ◽  
Ying-Kai Liao
Keyword(s):  
Product Development ◽  
New Product Development ◽  
New Product ◽  
Influential Factors ◽  
Relationship Conflict ◽  
Cognitive Fit ◽  
Team Members ◽  
Team Conflict ◽  
Management Perspective ◽  
Cognitive Fit Theory

Despite the important influence of team reflexivity on new product development (NPD) success, a thorough analysis of its key antecedents, mediators, and moderators is lacking in the literature. Using cognitive fit theory, knowledge management perspective, justice theory, and self-verification theory, this study proposed that existing knowledge, task familiarity, and procedural justice are three of the vital factors that lead to NPD success by encouraging team reflexivity. This study also examined the effects of team conflict on team reflexivity and NPD success. Survey data were collected from 254 NPD team members, and these data were then analyzed using the PROCESS Macro from SPSS and the partial least squares (PLS) approach. The results of this study showed that the three aforementioned factors play a significant role in NPD success. The importance of team conflict was then examined, and the results showed that when relationship conflict is higher, the effect of team reflexivity on NPD success tends to be weaker.

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