Management Information Systems Commons^™

No. 129 1997 April

International Journal for Business Education

SIEC Historical Documents

No. 128 1996 November

International Journal for Business Education

SIEC Historical Documents

Occasional Papers: Current Issues In Business, Janice Rowan

Hollybush Series

Volume 5 of The Hollybush Series contains nine essays by Rowan College of New Jersey faculty on current issues in business.

The editor is Janice Rowan and the faculty authors are: Berhe Habte-Giorgis, Jooh Lee, Robert S. Fleming, Razelle Frankl, William J. Trainor, Jr., George C. Romeo, Daniel W. Davis, Larissa S. Kyj, Robert E. Pritchard, William L. Enslin, Carol Welsh, and Thomas A. Michael.

No. 127 1996 April

International Journal for Business Education

SIEC Historical Documents

No. 126 1995 November

International Journal for Business Education

SIEC Historical Documents

An Adaptive Learning Model Which Accommodates Asymmetric Error Costs And Choice-Based Samples, James V. Hansen, James B. Mcdonald, Rayman D. Meservy

Faculty Publications

This paper introduces an adaptive-learning model, EGB2, which optimizes over a parameter space to fit data to a family of models based on maximum-likelihood criteria. We also show how EGB2 can be modified to handle asymmetric costs of Type I and Type II errors, thereby minimizing misclassification costs. It has been shown that standard methods of computing maximum-likelihood estimators of qualitative-response models are generally inconsistent when applied to sample data with different proportions than found in the universe from which the sample is drawn. We investigate how a choice estimator, based on weighting each observation's contribution to the log-likelihood function, …

No. 125 1995 April

International Journal for Business Education

SIEC Historical Documents

No. 124 1994 November

International Journal for Business Education

SIEC Historical Documents

Managing Risk In Information Technology Project: A Case Study Of Tradenet, Boon Siong Neo, Kwong Sin Leong

Research Collection School Of Accountancy

The development and implementation of IT (Information Technology) projects are plagued with problems of cost and time overruns, technical inadequacy, inability to meet user requirements, lack of utilization and failure to achieve anticipated benefits. These problems occur to some projects and not to others because 1) IT projects have different profiles of risk, and 2) IT projects risks have been managed more or less effectively. This paper synthesizes the literature into four classes of risks and applies it to evaluate TradeNet, an EDI-based trading system implemented in Singapore in 1989. Through a case study of TradeNet, we derived a typology …

No. 123 1994 April

International Journal for Business Education

SIEC Historical Documents

No. 121 1993 April

International Journal for Business Education

SIEC Historical Documents

No. 120 1992 November

International Journal for Business Education

SIEC Historical Documents

No. 119 1992 April

International Journal for Business Education

SIEC Historical Documents

Learn Audit Selection Rules From Data: A Genetic Algorithms Approach, David P. Greene, Rayman D. Meservy, Stephen F. Smith

Faculty Publications

The construction of expert systems typically require the availability of expertise that can be modeled. However, there are many important problems where no expertise exists, yet there is a wealth of data indicating results in different situations. Machine learning algorithms attempt to discover rules which capture the regularities that exists in such data.

No. 118 1991 November

International Journal for Business Education

SIEC Historical Documents

Case-Based Reasoning And Risk Assessment In Audit Judgment, Eric L. Denna, James V. Hansen, Rayman D. Meservy, Larry E. Wood

Faculty Publications

The purpose of this paper is to describe the results of an effort to utilize Case Based Reasoning (CBR) to model a specific audit judgment task. To date most efforts to develop computational models of audit judgment have used strictly rule-based representation methods. Some researchers have recently adopted more robust structures to model the auditor domain knowledge. Although these recent efforts to extend the representation methods appear to be more accurate descriptions of auditor reasoning and memory, they still lack a comprehensive. theory to guide the development of the model. A commonly encountered phenomenon in audit judgment is for an …

No. 117 1991 April

International Journal for Business Education

SIEC Historical Documents

No. 116 1990 November

International Journal for Business Education

SIEC Historical Documents

No. 115 1990 April

International Journal for Business Education

SIEC Historical Documents

Bulletin No 4172 - Using Gross Margins, Peter Eckersley

Bulletins 4000 -

The gross margin of a farm activity is the difference Variable or direct costs are those which change according between the gross income earned and the variable costs to the size of the activity, for example, drenches, dips and incurred.

Gross margins are useful for comparing similar farm activities. They are best expressed in terms of that farm resource which is most limiting (for example, per hectare, per dollar invested or per labour unit). Gross margins can be used to compare the performance of current activities or to predict the performance of a potential alternative activity.

They should not be …

No. 114 1989 November

International Journal for Business Education

SIEC Historical Documents

No. 113 1989 April

International Journal for Business Education

SIEC Historical Documents

No. 112 1988 November

International Journal for Business Education

SIEC Historical Documents

No. 111 1988 April

International Journal for Business Education

SIEC Historical Documents

No. 110 November 1987

International Journal for Business Education

SIEC Historical Documents

No. 109 1987 April

International Journal for Business Education

SIEC Historical Documents

No. 108 1986 November

International Journal for Business Education

SIEC Historical Documents

Investigating Expertise In Auditing, Paul E. Johnson, Andrew D. Bailey Jr, Rayman D. Meservy

Faculty Publications

Research on human expertise in auditing contexts is an important area of study. Our objective in this paper is to present an approach to conducting research on human expertise. We begin with some issues of terminology and then propose a strategy for inquiry into the phenomena of expertise. Finally, we attempt to illustrate this strategy with three examples of recently completed work. The examples include: two from the auditing literature that involve the analysis of internal control and a medical diagnosis case which illustrates the "garden path" problem that is of concern in any decision making context, including auditing.

Kass: A Knowledge-Based Auditor Support System, Ramayya Krishnan, Rayman D. Meservy, Vandana Gadh

Faculty Publications

This paper describes the design of a knowledge-based system to assist auditors in the evaluatation of internal accounting controls and focusses on the logic-based language AL that has been developed as a knowledge representation formalism. Interesting features of AL include a declarative approach to modeling accounting systems and the means to explicitly describe authority structures typically used to enforce internal controls.

Internal Control Evaluation: A Computational Model Of The Review Process, Rayman D. Meservy, Andrew D. Bailey Jr, Paul E. Johnson

Faculty Publications

This study investigated the strategies by which experienced auditors evaluate systems of internal accounting controls. The research method included: (1) observations, using concurrent protocols, of a small sample of practicing auditors performing the internal control evaluation task; (2) extensive interviews with one of the practicing auditors; (3) formalization of auditor processes as a computational model; and (4) validation of the model. The simulation model was Im· plemented as an expert system and tuned to one auditor. The model output consists of a trace of the model processing including: (1) rec• ommendatlons for specific controls to be compliance tested; and (2) …