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Full-Text Articles in Business
Resource Allocation And Efficiency In Public Sector Audits, Kar M. Chong
Resource Allocation And Efficiency In Public Sector Audits, Kar M. Chong
Theses: Doctorates and Masters
In recent years, the push for reform in the Australian public sector audit has placed the Office of the Auditor-General (hereafter OAG) in a more contestable or market- like environment, where the OAG is accountable for an efficient and effective provision of public sector audit. The purpose of this study is to compare the cost efficiency of in-house and contract-out arrangements to deliver financial audits in the public sector. It empirically tests whether there are audit cost and audit fee differences between in-house providers (i.e., the OAG) and contractors (i.e., public accounting firms). The secondary aims of this study are …
Key Decision-Making Phases And Tasks For Outsourcing Information Technology, Ashraf Shoeib
Key Decision-Making Phases And Tasks For Outsourcing Information Technology, Ashraf Shoeib
Theses: Doctorates and Masters
Outsourcing has become an attractive option for today's organisation. Since outsourcing Information Technology (IT) is a relatively new phenomenon in Australia, little research has been conducted as to IT management strategies needed when considering outsourcing. To guide management in the decision whether or not to outsource IT, the study developed and tested a decision-making model comprising the phases of intelligence, analysis and planning, strategy selection, action, and evaluation and monitoring. The significance of decision phases and tasks contained in the model was established through a survey of major Australian organisations. The sample included Australia's top 390 companies. Such organisations would …