Management analysis as part of the internal control environment

2020 ◽  
Vol 23 (6) ◽  
pp. 627-642 ◽  
Author(s):  
T.Yu. Serebryakova
Keyword(s):  
Internal Control ◽  
Time Management ◽  
Systems Approach ◽  
Analytical Techniques ◽  
Analytical Framework ◽  
Business Community ◽  
Critical Function ◽  
Business Goals ◽  
Results Management ◽  
Ambiguous Function

Subject. Being a type of the economic analysis, management analysis has not been discussed in the scientific and methodological literature for a long time. Management analysis has an ambiguous function within analytical methods. The contemporary business community clearly prioritizes accounting and analytical techniques by goal. As for the management analysis, its main goal is not always defined, though it relates to the controlling function of governance. That is the subject of the article. Objectives. I provide the rationale that management analysis goals be better understood for purposes of management and internal control. Methods. The study relies upon general methods of research. Using the systems approach and logic summary, I sorted prevailing points of view on the definition of management analysis. Modeling helped sum up the main conclusions. Results. Management analysis was found to serve for management purposes. As long as entities treat their managerial goals as a set of related tasks to be controlled, management analysis seems a means of internal control over the goals and managerial tasks to be accomplished. Conclusions and Relevance. Considering the management analysis in terms of corporate governance, the entity should remember that it is inseparable from control as the critical function of governance. On the contrary, management analysis goals totally depend on control objectives, which are set to help managers understand the extent to which the goals and tasks have been achieved at all levels and by functional departments. The findings are designated to unfold theoretical views on control and its accounting and analytical framework. Management analysis should be understood, since the management needs to choose specific analytical techniques depending on managerial business goals. Therefore, target benchmarks and mechanisms are set to monitor them. The findings can be used for scientific and practical purposes of internal control.

scholarly journals FINANCIAL CONTROL FOR THE FUNCTIONING OF THE SYSTEM AND MECHANISM OF THE STATE FINANCIAL POLICY

2020 ◽  
pp. 38-41
Author(s):  
Natalia Botvina
Keyword(s):  
Control System ◽  
Internal Control ◽  
Agricultural Sector ◽  
Systems Approach ◽  
Financial Control ◽  
Financial Policy ◽  
Financial Flows ◽  
Financial Decisions ◽  
Control Procedures

The functioning of the financial control system should be aimed at achieving the goals set by the financial policy. The role of the financial control system is to monitor the efficiency of financial resources, the optimality of financial flows, the creation of an information base for financial decisions to address deficiencies or regulate the objectives of financial policy. Based on the application of the systems approach in the study, it should also be noted that the system of financial control does not operate in isolation, but is a subsystem of a more complex system. It is also possible that it should be distinguished between smaller subsystems. The purpose of the article is to reveal the main problems of financial control over the functioning of the system and the mechanism of financial policy. The article substantiates the functions of financial control, which should contribute to the formation and strengthening of entrepreneurship, further developed the principles of the financial control system, by substantiating the principle of limitation of the application of control procedures. Determining the place of the system of financial control in the implementation of financial policy to ensure sustainable development of the agricultural sector, we concluded that the system of internal control is a subsystem of financial policy.

scholarly journals A comparison of high-speed internet service in Ghana: an analytical hierarchy approach

2018 ◽  
Vol 31 (1) ◽  
pp. 181-198 ◽  
Author(s):  
Michael F. Frimpon ◽  
Ebenezer Adaku
Keyword(s):  
Decision Making ◽  
High Speed ◽  
Service Providers ◽  
Analytical Techniques ◽  
Analytical Framework ◽  
Sub Saharan Africa ◽  
Performance Criteria ◽  
Internet Service ◽  
Content Type ◽  
Sub Saharan

Purpose The rising proportion of internet users in Sub-Saharan Africa and the lack of analytical techniques, as decision support systems, in choosing among alternative internet service providers (ISPs) by consumers underpin this study. The purpose of this paper is to propose an approach for evaluating high-speed internet service offered by ISPs in a sub-Saharan African country. Design/methodology/approach Using a sample size of 150, pairwise comparisons of two ISPs along five criteria of cost, usability, support, reliability and speed were performed by ten person groups of university students working in various organizations in Ghana and undertaking an online Six Sigma Course. Geometric means were employed to aggregate the scores in 15 groups, and these scores were then normalized and used as input into an analytical hierarchy process grid. Findings The results show that consumers of internet services highly emphasize the cost attribute of internet provision in their decision making. On the other hand, it was realized that consumers least emphasize the support provided by ISPs in their decision making among alternative ISPs. Originality/value This study has sought to provide an analytical framework for assessing the quality of service provided by alternative ISPs in a developing economy’s context. The evaluating criteria in this framework also reveal the key consumer requirements in internet service provision in a developing economy’s environment. This, to a large extent, will inform the marketing strategies of existing ISPs in Ghana as well as prospective ones intending to enter the Ghanaian market. Besides, the National Communication Authority, a regulator of communication services provision in Ghana, will be informed about the performances of the ISPs along five performance criteria. This is expected to aid in their regulatory functions.

Enterprise Architecture of Sustainable Development

2014 ◽  
pp. 256-300
Author(s):  
Roberto Villarreal
Keyword(s):  
Sustainable Development ◽  
Enterprise Architecture ◽  
Systems Approach ◽  
Analytical Framework ◽  
Policy Dialogue ◽  
Policy Coherence ◽  
Resource Base ◽  
Policy Makers ◽  
Organization And Management ◽  
Multi Stakeholder

The Outcome Document of the recent international diplomatic conference on sustainable development, Rio+20, portrays it as a multi-stakeholder process aimed at increasing the wellbeing of present and future generations in a dynamic, inclusive, equitable, safe, lasting, and environmentally balanced fashion, emphasizing that it should lead to poverty eradication, social development, the protection of all human rights and the elimination of human-provoked damage to the natural environment and resource-base. This reflects a highly complex process. Whereas the wording of its features and purposes exhibits considerable progress in the international policy dialogue, it appears that, among analysts, policy-makers, and practitioners around the world, there could be still large dispersion in the precise understanding of many underlying notions, the main issues, and their interrelationships. Consequently, there is not yet enough clarity among all stakeholders as to how to proceed on the implementation of coherent and coordinated strategies and policies for sustainable development. This chapter presents an analytical framework to look at these matters from a systemic perspective, with the intention of inspiring non-specialists to consider the advantages of the Enterprise Architecture approach to generate more clarity, facilitate communication, enhance policy coherence, and foster cooperation and partnerships for improving sustainable development. Some practical uses of the systems approach to enhance strategy, organization, and management for sustainable development are suggested.

Enterprise Architecture of Sustainable Development

2015 ◽  
pp. 440-483 ◽  
Author(s):  
Roberto Villarreal
Keyword(s):  
Sustainable Development ◽  
Enterprise Architecture ◽  
Systems Approach ◽  
Analytical Framework ◽  
Policy Dialogue ◽  
Policy Coherence ◽  
Resource Base ◽  
Policy Makers ◽  
Organization And Management ◽  
Multi Stakeholder

The Outcome Document of the recent international diplomatic conference on sustainable development, Rio+20, portrays it as a multi-stakeholder process aimed at increasing the wellbeing of present and future generations in a dynamic, inclusive, equitable, safe, lasting, and environmentally balanced fashion, emphasizing that it should lead to poverty eradication, social development, the protection of all human rights and the elimination of human-provoked damage to the natural environment and resource-base. This reflects a highly complex process. Whereas the wording of its features and purposes exhibits considerable progress in the international policy dialogue, it appears that, among analysts, policy-makers, and practitioners around the world, there could be still large dispersion in the precise understanding of many underlying notions, the main issues, and their interrelationships. Consequently, there is not yet enough clarity among all stakeholders as to how to proceed on the implementation of coherent and coordinated strategies and policies for sustainable development. This chapter presents an analytical framework to look at these matters from a systemic perspective, with the intention of inspiring non-specialists to consider the advantages of the Enterprise Architecture approach to generate more clarity, facilitate communication, enhance policy coherence, and foster cooperation and partnerships for improving sustainable development. Some practical uses of the systems approach to enhance strategy, organization, and management for sustainable development are suggested.

scholarly journals Problems and Prospects in Early Childhood Education Provisioning in Turkey and South Africa

2015 ◽  
Vol 52 (4) ◽  
pp. 444-457
Author(s):  
Corinne Meier ◽  
Eleanor Lemmer ◽  
Demet Gören Niron
Keyword(s):  
South Africa ◽  
Early Childhood ◽  
Early Childhood Development ◽  
Systems Approach ◽  
Analytical Framework ◽  
The United States ◽  
Childhood Development ◽  
Policy And Practice ◽  
The Us ◽  
Made In

The benefits of early childhood development (ECD) programmes are strongly supported by evidence of reduced school dropout and repetition rates. However, the literature on ECD is primarily grounded in research based in the United States (US); in the light of this gap in the literature, this paper provides a comparative overview of ECD policy and practice from outside of the US, namely in South Africa and Turkey. As a theoretical framework the paper has followed the World Bank’s Systems Approach for Better Education Results (SABER)-ECD Analytical Framework. Findings indicate that both countries have established an enabling policy environment for ECD but implementation and the setting of and compliance to standards for quality is still emerging, in spite of massive strides made in this field during the past fifteen years.

scholarly journals Factors affecting the success of inventory control in the stores division of the eThekwini Municipality, Durban : a case study

2015 ◽  
Author(s):  
◽  
Zwelihle Wiseman Nzuza
Keyword(s):  
Inventory Control ◽  
Internal Control ◽  
Time Management ◽  
Deep Structure ◽  
Theory And Practice ◽  
Theoretical Frameworks ◽  
Cross Sectional ◽  
Factors Affecting ◽  
Communication Time

The Stores Division reportedly found it very difficult to control inventories as well as executing roles and responsibilities allocated in the section. The aims of this study were to identify factors affecting the success of inventory control and to assess strategies used by the Stores Division of the eThekwini Municipality in Durban to control inventory stocks. In order to arrive at the deep structure underpinning inventory control, three theoretical frameworks were used, i.e., stock diffusion theory, application control theory and inventory control in theory and practice. This case study was census, descriptive, cross-sectional and predominantly quantitative in nature with only two open-ended questions. The 57 questionnaires were administered by members of staff at the Stores and Procurement Divisions of the eThekwini Municipality in Durban. Data were analysed using descriptive and inferential statistics and categorised according to themes. The IBM Statistical Package for Social Sciences (SPSS) version 21.0 was used to determine statistical results. The findings of the study revealed that employees lack proper training and education and that there is poor inventory control planning, lack of staff communication and lack of procurement time management when processing inventory orders. Respondents also indicated that there are no common strategies in place to control inventories. The study recommends that the Stores Division should consider the levels of staff qualifications, provide more staff training, and improve inventory control planning; communication; time management, and instigate innovative strategies in order to eradicate growing costs of inventory stocks. Moreover, the internal control processes need to be mapped according to the various roles identified.

scholarly journals Scrumbanfall: An Agile Integration of Scrum and Kanban with Waterfall in Software Engineering

2020 ◽  
Vol 9 (4) ◽  
pp. 2075-2084
Keyword(s):  
Software Engineering ◽  
Software Development ◽  
Time Management ◽  
Engineering Management ◽  
Process Reengineering ◽  
Team Members ◽  
Development Organization ◽  
Business Goals ◽  
Hybrid Framework ◽  
Software Development Practices

Software industries have been growing with the rise of automation technologies and looking for change in their software development practices to gain the benefits of automation technologies for achieving their business goals. Agile Business Process Reengineering (ABPR) is trending approach for Software Engineering Management (SEM) in software industries, which helps software development organization in transformation of software development practices. Scrum and Kanban are fascinating Agile methodologies adopted by Software Engineering Management practitioners. Scrumban, a mixture of both Scrum and Kanban, has derived strengths of both frameworks, in formation of a robust framework against challenges of Agile Software Engineering (ASE) methodologies like work flow control, lead time management, product delivery that could not be solved by Scrum or Kanban as a standalone framework. But still some of challenges, which are out of scope of Scrumban like project requirement documentation, planning, scheduling, estimation and clear product vision at initial stage of the project. Such issues have raised a request of research for Software Process Reengineering (SPR) in Scrumban by customizing its structure for to form the next level of hybrid framework. The Traditional SDLC methodology ‘Waterfall’ has answers for such issues. An empirical analysis, for resolution of such issues, with the help of ‘Waterfall’ model and its life cycle protocols is the main goal this research study by integrating Scrum and Kanban with Waterfall to form a hybrid framework ‘Scrumbanfall’ aligning Kanban in center of integration under the boundary of Scrum rules. This research also highlights limitations of Scrumbanfall like team members and their roles and capabilities for the large scaled project having team members in distributed environment, which open the door for next level of research to overcome such challenges using further hybridization of Scrumbanfall.

scholarly journals PERENCANAAN STRATEGIS SISTEM INFORMASI DI PT TELEKOMUNIKASI INDONESIA, Tbk WITEL SEMARANG MENGGUNAKAN WARD AND PEPPARD

2020 ◽  
Vol 2 (1) ◽  
pp. 23-32
Author(s):  
Adi Wiyono ◽  
Agustinus Fritz Wijaya
Keyword(s):  
Human Resources ◽  
Value Chain ◽  
External Environment ◽  
Analytical Techniques ◽  
Added Value ◽  
Improve Performance ◽  
Business Goals ◽  
Use Of Technology ◽  
Information Technology Services ◽  
Technology Services

PT Telekomunikasi Indonesia is a State-Owned Enterprise (BUMN) engaged in the field of communication information technology services and telecommunications networks in Indonesia. In running its business, PT Telekomunikasi Indonesia has used technology to run its business. PT Telekomunikasi Indonesia has several divisions that are ready to work in accordance with existing procedures. It is expected that the existence of Human Resources (HR) that is owned now can provide added value to the company PT. Telekomunikasi Indonesia Witel Semarang. The current Human Resources, in the use of technology at PT Telekomunikasi Indonesia Witel Semarang is still not optimal. Given this problem, this research was made using the Ward and Peppard method, with several analytical techniques using PEST and Value Chain techniques to analyze the internal and external environment of the business, SWOT to analyze the internal and external environments of SI and IT, and McFarlan Strategic Grid for mapping application portfolio. This research is expected to improve performance or service for customers in accordance with the company's business goals.

scholarly journals Metrics to analyze and improve diets through food Systems in low and Middle Income Countries

Food Security ◽  
2020 ◽  
Vol 12 (5) ◽  
pp. 1085-1105
Author(s):  
Mequanint B. Melesse ◽  
Marrit van den Berg ◽  
Christophe Béné ◽  
Alan de Brauw ◽  
Inge D. Brouwer
Keyword(s):  
Food Systems ◽  
Food System ◽  
Systems Approach ◽  
Analytical Framework ◽  
Data Availability ◽  
Middle Income ◽  
The Sustainable Development ◽  
Middle Income Countries ◽  
Public Data ◽  
Low And Middle Income

Abstract Taking a food systems approach is a promising strategy for improving diets. Implementing such an approach would require the use of a comprehensive set of metrics to characterize food systems, set meaningful goals, track food system performance, and evaluate the impacts of food system interventions. Food system metrics are also useful to structure debates and communicate to policy makers and the general public. This paper provides an updated analytical framework of food systems and uses this to identify systematically relevant metrics and indicators based on data availability in low and middle income countries. We conclude that public data are relatively well available for food system drivers and outcomes, but not for all of the food system activities. With only minor additional investments, existing surveys could be extended to cover a large part of the required additional data. For some indicators, however, targeted data collection efforts are needed. As the list of indicators partly overlaps with the indicators for the Sustainable Development Goals (SGDs), part of the collected data could serve not only to describe and monitor food systems, but also to track progress towards attaining the SDGs.

Artificial Intelligence and Natural Law: а Challenge to Be Overcome

2021 ◽  
pp. 154
Author(s):  
GERARDO JAVIER ULLOA BELLORIN
Keyword(s):  
Artificial Intelligence ◽  
Computer Science ◽  
Natural Law ◽  
Legal Status ◽  
Personal Data ◽  
Business Community ◽  
Special Technique ◽  
Critical Function ◽  
The Subject ◽  
Legal Security

Since the last century, computer science has not stopped growing, innovating and producing changes in society. Facing these changes, the legislator is called to create certain rules that can accompany computer science and, especially, artificial intelligence (AI) in its constant development, providing legal security to users, to the scientific and business community and, in general, to the whole society. The problem posed by artificial intelligence focuses on the fact that law will have to create institutions in order to regulate the “behavior” of these computer systems, which today have wide autonomy. Law, conceived to regulate the behavior of the human being, needs to make substantial changes in its interior. This study aims to analyze this situation in the light of the theories that consider natural law as the foundation of law. For this purpose, in a first phase, artificial intelligence, its definition and characteristics were analyzed, as well as the legal areas where there is concern about the changes originated from the introduction of the AI. Then, general considerations about natural law, its definition, functions and importance are presented. Finally, observations were made about the advisability of considering natural law theories, in the search for solutions to questions presented in the legal field by the evolution of AI in society. This study is documentary-type, based on the consultation and consideration of different specialized texts on the subject. The special technique of direct observation was used to describe and analyze homogeneous characteristics of the phenomena studied, so it is classified as a descriptive study. The study of AI allows us to observe the benefits it has given to society areas such as medicine, entertainment, public administration and even in the practice of law through systems that allow helping lawyers. Some of the problems analyzed are those related to civil liability, personal data protection, algorithm contracts and transhumanism. Some emblematic cases regarding the use of AI are presented, as the case of the citizenship granting to a robot endowed with AI, the consideration of the copyright of a work created through AI in China and the discovery of powerful drugs. It was also possible to determine that the legal problem of AI is in the degree of autonomy that these systems possess. The analysis of natural law allowed us to observe its influence on the creation of the current conception of law and its formative and critical function. The doctrine, in the search for a solution to this problem, has proposed to use a dogmatic consistent with the theories that support contemporary law, without resortingto unsustainable fictions. The proposal of a new legal status for autonomous artificial intelligence systems seems to be a viable solution. Theories of natural law could be useful to guide the formulation of legal precepts applicable to the subject of artificial intelligence; in addition, to provide deep and effective criticisms of the proposed solutions. These new rules must present a solution within the values and principles of the legal system, which respects its unity and maintains the main value of the person.

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