Creating a Business Process Diagram and Database Queries to Detect Billing Errors and Analyze Calling Patterns for Cell Phone Service

2007 ◽  
Vol 21 (1) ◽  
pp. 107-122 ◽  
Author(s):  
A. Faye Borthick ◽  
Donald R. Jones
Keyword(s):  
Business Process ◽  
Cell Phone ◽  
Accounting Systems ◽  
Database Queries ◽  
Database Querying ◽  
Microsoft Access ◽  
Business Operations ◽  
Level Data ◽  
Trading Partners ◽  
Phone Service

In this case, students develop a business process diagram to understand the business situation and create database queries to detect billing discrepancies and manage costs for corporate cell phone service. Using a database query tool or audit software, students query a database with tables for call details, invoices, invoice details, plan rates, and users on plan. The queries are representative of those that accountants could develop to analyze transaction-level data to detect errors and develop insights about business operations. Query-based approaches to analyzing transaction data can enable businesses to make sense of their operations and ensure that they and their trading partners comply with their mutual agreements. The case is appropriate for students with rudimentary database querying proficiency, e.g., at the level developed by Borthick et al.'s (2001) case on assuring compliance for responses to website referrals. No auditing expertise is needed. The case is appropriate for database analysis in accounting systems courses, compliance auditing in auditing courses, and cost analysis in managerial courses. The database is supplied in the form of a Microsoft Access® database.

Analyzing a Potential Warranty Call Center Budget Overrun: Using Database Queries to Solve Business Problems

2005 ◽  
Vol 19 (1) ◽  
pp. 97-111 ◽  
Author(s):  
A. Faye Borthick ◽  
Donald R. Jones
Keyword(s):  
Call Center ◽  
Personal Computers ◽  
Database Queries ◽  
Transaction Data ◽  
Database Querying ◽  
Microsoft Access ◽  
Business Operations ◽  
Level Data ◽  
Warranty Service ◽  
A Company

In this case, students develop and use database queries to analyze possible causes of a potential budget overrun for telephone warranty service for a company that sells personal computers (PCs). Students query a Microsoft Access® database with tables for sales of PCs, estimates for technician time, employees, technician costs, and service minutes provided. The queries illustrate those that accountants could prepare to analyze transaction-level data to develop insights about business operations. Query-based approaches to analyzing transaction data are likely to become more common as businesses take advantage of the wealth of data available to them for solving business problems and exploiting emerging opportunities. This case is appropriate for students with rudimentary database querying proficiency, e.g., at the level developed by Borthick et al.'s (2001) case on assuring compliance for responses to website referrals.

Developing Database Query Proficiency: Assuring Compliance for Responses to Web Site Referrals

2001 ◽  
Vol 15 (1) ◽  
pp. 35-56 ◽  
Author(s):  
A. Faye Borthick ◽  
Donald R. Jones ◽  
Ryan Kim
Keyword(s):  
Web Site ◽  
Continuous Monitoring ◽  
The Other ◽  
Business Relationships ◽  
Database Query ◽  
Database Queries ◽  
Microsoft Access ◽  
New Business ◽  
Trading Partners

This case illustrates how database queries can be used to provide continuous assurance in a situation where two trading partners want assurance of the other's compliance with their agreements. In this two-sided assurance situation, a car maker wants assurance that its dealers make timely responses to web site customers and the dealers want assurance that the car maker is sending them all the designated customer referrals. The queries, developed in Microsoft Access®, illustrate the kind of queries that accountants could prepare to perform continuous monitoring of business activities. In this situation, referrals not in compliance with the agreements might be sent automatically to car maker and dealer managements. Query-based approaches to continuous assurance are likely to become more common as trading partners devise new business relationships and want assurance that the other party is abiding by their mutual agreements.

What's Happening to Profits at Cazenovia Creations?

2013 ◽  
Vol 8 (1) ◽  
pp. 24-29 ◽  
Author(s):  
Margaret Garnsey ◽  
Andrea Hotaling
Keyword(s):  
Financial Analysis ◽  
Financial Statements ◽  
Internal Controls ◽  
Net Income ◽  
Database Query ◽  
Microsoft Access ◽  
Level Data ◽  
Query Tool ◽  
Transaction Level

ABSTRACT In this case, students assume the role of an accounting professional asked by a client to investigate why net income is not as strong as expected. The students must first analyze a set of financial statements to identify areas of possible concern. After determining the areas to investigate, the students use a database query tool to see if they can determine causes by examining transaction level data. Finally, the students are asked to professionally communicate their findings and recommendations to their client. The case provides students with experience in using query-based approaches to answering business questions. It is appropriate for students with basic query and financial analysis skills and knowledge of internal controls. A Microsoft Access database with transaction details for the final seven months of the current year as well as financial statements for the current and prior year are provided.

scholarly journals BUSINESS PROCESSES EVALUATION WITH THE SUPPORT AND ENSURING OF ENTERPRISE ECONOMIC SECURITY

10.23856/3204 ◽  
2019 ◽  
Vol 32 (1) ◽  
pp. 38-46
Author(s):  
Ievgeniia Mishchuk ◽  
Olha Serdiuk
Keyword(s):  
Business Process ◽  
Significant Influence ◽  
Business Processes ◽  
Influence Factors ◽  
Economic Security ◽  
Reference Points ◽  
Security Assessment ◽  
Business Operations ◽  
Assessment Indicator ◽  
Key Characteristics

The development potential of any enterprise is due to its economic security. Support for economic security should be implemented with the help of reliable tools for monitoring and evaluating the efficiency level of its system mechanisms. Ensuring economic security will be as stable as possible if the reference points that indicate the optimal trajectory of business processes control are able to take into account all significant influence factors. Such reference points are indicators for evaluating business operations and economic security. It is important for the indicator to have in its structure all the significant influence factors. The criteria of business processes functioning efficiency used as such reference points have been analyzed in the paper. Main universal influence factors that have to be present in the business process and economic security assessment indicator expression are identified. The definitions of a business process are analyzed, the key characteristics of the definitions are identified, and the author's vision of the essence of the concept is proposed in the light of the prospects for further research.

The REA Modeling Approach to Teaching Accounting Information Systems

2003 ◽  
Vol 18 (4) ◽  
pp. 427-441 ◽  
Author(s):  
William E. McCarthy
Keyword(s):  
Information Systems ◽  
Business Process ◽  
Value Chain ◽  
Accounting Information ◽  
The United States ◽  
Mirror Image ◽  
Accounting Systems ◽  
Business Policy ◽  
Accounting Information Systems ◽  
Economic Agents

The REA model was first conceptualized in a paper for the 1982 The Accounting Review as a framework for building accounting systems in a shared data environment, both within enterprises and between enterprises. The model's core feature was an object pattern consisting of two mirror-image constellations that represented semantically the input and output components of a business process. The REA acronym derives from that pattern's structure, which consisted of economic Resources, economic Events, and economic Agents. Simultaneous with its research publication, REA began to be used as a framework for teaching accounting information systems (AIS), originally at Michigan State University and then gradually at other colleges and universities. In its extended form, the REA model integrates the teaching of accounting transaction structures, commitment and business policy specification, business process engineering, and enterprise value chain construction. As of 2003, REA modeling is used in a variety of AIS courses and featured in a variety of AIS textbooks, both in the United States and internationally.

Business Semantics Alignment for Business Process Model Integration

2013 ◽  
pp. 91-112
Author(s):  
Janina Fengel
Keyword(s):  
Business Process ◽  
Process Model ◽  
Process Models ◽  
Modeling Languages ◽  
Semantic Matching ◽  
Domain Experts ◽  
Business Operations ◽  
Novel Approach ◽  
Support Domain ◽  
Processing Techniques

Business process modeling has become an accepted means for designing and describing business operations. However, due to dissimilar utilization of modeling languages and, even more importantly, the natural language for labeling model elements, models can differ. As a result, comparisons are a non-trivial task that is presently to be performed manually. Thereby, one of the major challenges is the alignment of the business semantics contained, which is an indispensable pre-requisite for structural comparisons. For easing this workload, the authors present a novel approach for aligning business process models semantically in an automated manner. Semantic matching is enabled through a combination of ontology matching and information linguistics processing techniques. This provides for a heuristic to support domain experts in identifying similarities or discrepancies.

scholarly journals Visualizing the USA’s Maritime Freight Flows Using DM, LP, and AON in GIS

2020 ◽  
Vol 9 (5) ◽  
pp. 286 ◽  
Author(s):  
Guoqiang Shen ◽  
Xiaoyi Yan ◽  
Long Zhou ◽  
Zhangye Wang
Keyword(s):  
The United States ◽  
Google Earth ◽  
Model Framework ◽  
Country Level ◽  
Level Data ◽  
Flow Assignment ◽  
Trading Partners ◽  
Import And Export ◽  
Sea Ports ◽  
Novel Model

In this research, we developed a novel model framework consisting of data mining (DM), linear programming (LP), and an all-or-nothing (AON) flow assignment to estimate maritime freight flows between the United States and the rest of the world. We first built DM and LP models to select and combine various country-level data sources on import and export freight into a complete geographic information system (GIS)-based origin and destination (OD) database with targeted locations, networks, and attributes on ocean routes connecting foreign and U.S. maritime ports. Then, we performed freight assignments and estimated total or commodity-specific import and export freight flows. Additionally, we visualized major sea ports with various handling capacities and optimal maritime freight flows in 2D in GIS and in 3D in Google Earth with highlights for selected total and most imported or exported goods on maritime networks and for major trading partners, such as the U.S. and China. Finally, a visual validation of model results on optimal maritime routes with respect to real-time vessel density network links and routes was provided as well.

scholarly journals Freedom of speech and access to technology: a case study of the 2011 BART CELL PHONE SERVICE shutdown

2021 ◽  
Author(s):  
Jiwon Bang
Keyword(s):  
San Francisco ◽  
Cell Phone ◽  
Freedom Of Speech ◽  
The United States ◽  
United States Constitution ◽  
Careful Examination ◽  
Mediated Communication ◽  
Bay Area ◽  
Phone Service ◽  
Subway Stations

This study explores the online public sphere’s response to the San Francisco Bay Area Rapid Transit (BART)’s decision to shut down cell phone service in select subway stations for three hours in August 2011 to prevent a rumoured protest from taking place. Through an in-depth discourse analysis of popular user comments in the San Francisco Chronicle and the Huffington Post, this research examines the informal social construction process of the meaning of freedom of speech and identifies salient themes and discourses surrounding freedom of speech in technologically mediated communication. The findings reveal that the online public sphere is starkly divided in many aspects in its understanding of freedom of speech outlined in the First Amendment to the United States Constitution and what constitutes its violation. Moreover, a careful examination of the discussion threads suggests that the presence of cell phones does not alter the public’s existing understanding of freedom of speech.

scholarly journals A Unified Accounting Information Framework To Modeling Bank Accounting Systems

2011 ◽  
Vol 20 (4) ◽  
Author(s):  
Fengyi Lin
Keyword(s):  
Banking Sector ◽  
Distributed Processing ◽  
Accounting Information ◽  
Accounting System ◽  
Font Size ◽  
Accounting Systems ◽  
Accounting Information System ◽  
Trading Partners ◽  
Information Framework ◽  
Exchange Data

<p class="MsoNormal" style="text-justify: inter-ideograph; text-align: justify; line-height: 12pt; margin: 0in 0.5in 0pt; mso-line-height-rule: exactly;"><span style="font-size: 10pt;"><span style="font-family: Times New Roman;">This paper discusses the use of distributed middlewares as essential tools for facilitating electronic exchange of standard business document between managers, financial institutes, and trading partners in the banking sector. Internally, companies can benefit by creating information architectures that allow systems to easily exchange data. One less expensive and disruptive option that applies to most banks/financial institutes is used traditional mainframe (legacy) system with an array of distributed middlewares to overcome the aforementioned limitations. This paper focuses on developing a new distributed processing architecture based on client-server technology called UAIF &ndash; Unified Accounting Information Framework. UAIF is designed to assist managers/financial institutes with a transparent access to information anywhere on the LAN or WAN from any desktop and to meet management specific needs so that some of the accounting and financial works can be widely used for World Wide Web (WWW) applications via Internet or Intranet. </span></span></p><p class="MsoNormal" style="line-height: 15pt; margin: 0in 0in 0pt; mso-line-height-rule: exactly;"><span style="font-size: 10pt;"><span style="font-family: Times New Roman;">&nbsp;</span></span></p><p class="MsoNormal" style="text-justify: inter-ideograph; text-align: justify; line-height: 12pt; margin: 0in 0.5in 0pt; mso-line-height-rule: exactly;"><span style="font-size: 10pt;"><span style="font-family: Times New Roman;">For concept verification, we utilize UAIF to modeling a bank accounting system, which is based on an industrial standard CORBA architecture, XML and OMG General Ledger Facility. This methodology integrates enterprise accounting information system (AIS) with distributed systems via Internet, Intranet, and Electronic Commerce. </span></span></p>

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