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As organizations hope to take advantage of Thomas Friedman’s flattened world, they must increasingly recognize that corporate governance and internal controls are no longer tools that are solely important for large multinational... more
As organizations hope to take advantage of Thomas Friedman’s flattened world, they must increasingly recognize that corporate governance and internal controls are no longer tools that are solely important for large multinational corporations in the European Union and the United States. This paper explores the interplay between Country Governance and Corporate Governance and how this interplay is critical for successful economic development in Latin America. In particular, it investigates the degree to which the impact of government corruption on the development of disclosure practices by both Multinational Corporations and Small and Medium sized Entities (SMEs) impacts on foreign direct investment. Moreover, these policies often affect the relationships that foreign corporations can facilitate under laws such as the US Foreign Corrupt Practices Act. Internal control and Corporate Governance are examined as tools that organizations implement rather than merely talk about.
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As the environment surrounding the health care industry has changed, the ability of administrators to manage these relationships remains very limited due to their ever-increasing complexity. These organizational relationships offer both... more
As the environment surrounding the health care industry has changed, the ability of administrators to manage these relationships remains very limited due to their ever-increasing complexity. These organizational relationships offer both challenges and opportunities for innovative strategies that address the issues of coordination and control. As these environmental changes take place, the application of information systems technology becomes more important for managing these relationships and achieving competitive advantages. A theoretical model is presented to serve as a basis for empirical investigations into the role of information systems technology in health care organizations--more specifically teaching hospitals.
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Empresas de todos los tamanos han adoptado el sistema de costes basado en las actividades, mas conocido por sus siglas en ingles, ABC, con el proposito de controlar y reducir sus gastos. Esta metodologia se ha convertido en un pilar... more
Empresas de todos los tamanos han adoptado el sistema de costes basado en las actividades, mas conocido por sus siglas en ingles, ABC, con el proposito de controlar y reducir sus gastos. Esta metodologia se ha convertido en un pilar basico de la gestion de costes moderna; no obstante, a pesar de su exito inicial, el sistema implantado por muchas empresas esta empezando a quedar relegado con la llegada de nuevas iniciativas, tal como senalan los autores del presente articulo.
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The article discusses the role of financial officers and certified public accountants in facilitating and ensuring effective internal controls in nonprofit organizations. Nonprofit boards frequently experience a high turnover of members,... more
The article discusses the role of financial officers and certified public accountants in facilitating and ensuring effective internal controls in nonprofit organizations. Nonprofit boards frequently experience a high turnover of members, and individuals that volunteer are often untrained or unqualified to properly perform the oversight function. Moreover, most small nonprofits are cash based, which can compound any issues or weaknesses present in the control environment.
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Vital to the success of any healthcare organization is the ability to obtain useful information and feedback about its performance. In particular, healthcare organizations need to begin to understand how non-value-adding work activities... more
Vital to the success of any healthcare organization is the ability to obtain useful information and feedback about its performance. In particular, healthcare organizations need to begin to understand how non-value-adding work activities detract from their bottom lines. Additionally, financial managers and information systems need to provide data and reports throughout the continuum of care. Overall, healthcare organizations must align the management information and control systems with the planning and decision-making processes. The horizontal information system is a tool to manage three common problems facing today's healthcare managers: (1) the use of existing information to focus on control rather than improve business, (2) failure to focus on satisfying the customer, and (3) failure to combine their efforts with those of the employees by developing trust and a common focus.
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The new developments in computer technology are changing the way training professionals look at computer-assisted instruction (CAI). Nursing educators and practitioners can plan on CAI capabilities that will be both possible and... more
The new developments in computer technology are changing the way training professionals look at computer-assisted instruction (CAI). Nursing educators and practitioners can plan on CAI capabilities that will be both possible and economical as well as within the reach of most organizations. Health care delivery may not be in a position to forego multimedia training as part of its repertoire. In this article, we review interactive video instruction as a multimedia tool in nursing education with an emphasis on the new developments in hardware and software technology. In particular, we examine the changing role of CD-ROM technology and how it has become a tool to change the face of CAI. We define the current status and future trends in CAI and interactive video instruction for nursing education. Several key definitions are introduced to reflect the new direction of multimedia in nursing education.
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A longitudinal study of the system for delivering maintenance hemodialysis services in St Louis, Missouri was conducted to determine the significance of geographic access in the selection and continued utilization of a treatment facility.... more
A longitudinal study of the system for delivering maintenance hemodialysis services in St Louis, Missouri was conducted to determine the significance of geographic access in the selection and continued utilization of a treatment facility. Historically, center hemodialysis patients in this metropolitan area received care at four centrally located facilities. In 1981, two new, independent facilities were constructed; a satellite of an existing unit was opened in 1983. The data obtained in this study demonstrated that end-stage renal disease (ESRD) patients generally did not change their mode of maintenance therapy, their treatment facility, or the location of their personal residence. When such changes occurred, they were rarely precipitated by a desire to reduce travel time to treatment. Furthermore, the opportunity to improve geographic access by transferring to a closer unit was perceived by patients to be viable only if they could retain their physician. It was concluded, therefore, that travel time to treatment is a relatively unimportant aspect of the chronic care of center hemodialysis patients in a metropolitan area.
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... b * , Andrés Gallo a * & Jeffrey E. Michelman c * pages 73-90. ... [Taylor & Francis Online] View all references). First, students recognize that globalization means that they must understand the larger world. Finley... more
... b * , Andrés Gallo a * & Jeffrey E. Michelman c * pages 73-90. ... [Taylor & Francis Online] View all references). First, students recognize that globalization means that they must understand the larger world. Finley et al. (2007)9. Finley, Jane, Susan, Taylor and Warren, Lee. 2007. ...
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This case chronicles the experiences of a student intern as she assists in the transformation of a transportation companys internal audit department in a process to go public and come into compliance with the provisions of the... more
This case chronicles the experiences of a student intern as she assists in the transformation of a transportation companys internal audit department in a process to go public and come into compliance with the provisions of the Sarbanes-Oxley Act. It is designed to give students an in-the-trenches viewpoint of the sweeping effects that SOX has on the internal control structure of regulated firms. The topics of co-sourcing, documentation, re-performance, and mentoring are weaved into the story as examples of how the accounting profession affects organizational behavior and culture. The case is appropriate for undergraduate and graduate auditing, systems or internal audit classes. Moreover, the case would serve as an excellent aid for faculty and students involved in accounting internships.
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ABSTRACT The case chronicles a newly promoted manager's search to uncover an inventory fraud that had been perpetrated by her supervisor at CIT, a publicly held company. During the ensuing investigation, CIT... more
ABSTRACT The case chronicles a newly promoted manager's search to uncover an inventory fraud that had been perpetrated by her supervisor at CIT, a publicly held company. During the ensuing investigation, CIT and the Florida Department of Law Enforcement identified 36 different transactions involving the diversion of nearly 2,500 computers, with a conservative estimated total loss to the company of $637,000. Students are also exposed to the importance of internal controls, red flags, the fraud triangle, and forensic accounting techniques. The case also lets the reader see what occurs when, due to management override of internal control, a subordinate no longer trusts a supervisor's communicated information. This can be used at the undergraduate or graduate level in an Accounting Information Systems, Internal Auditing, or Auditing or Fraud/Forensic Accounting class. The Teaching Notes also have an accompanying video, in which the investigators and prosecutor discuss issues related to the case, including the specifics of the case, whistleblowers, and the fraud triangle, and the roles of law enforcement and the judiciary. Included in the video are interviews with the Florida Department of Law Enforcement investigators and the prosecuting attorney that were involved in the CIT case.
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When the Committee of Sponsoring Organizations (COSO) released itsInternal Control—Integrated Framework (ICFR) in 1992, the event went largely unnoticed. The importance of this framework changed dramatically with the passage of the... more
When the Committee of Sponsoring Organizations (COSO) released itsInternal Control—Integrated Framework (ICFR) in 1992, the event went largely unnoticed. The importance of this framework changed dramatically with the passage of the Sarbanes-Oxley Act of 2002 (SOX). Because SOX required all covered entities to base their assessment of internal control on a recognized framework, COSO was readily embraced. Unfortunately, smaller public and nonpublic companies have found the 1992 framework complicated to apply and to understand.
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A study was conducted of 419 patients with end-stage renal disease (ESRD) being treated by center or home hemodialysis or by renal transplantation at four facilities located within 2.5 km of each other. The objectives were to examine the... more
A study was conducted of 419 patients with end-stage renal disease (ESRD) being treated by center or home hemodialysis or by renal transplantation at four facilities located within 2.5 km of each other. The objectives were to examine the distribution of patients among the three modes of treatment and to analyze patient transfers to alternate modes of ESRD therapy. While white patients at each facility were comparable (P greater than 0.05) on age, sex, travel time to treatment, marital status, work or employment status, and the presence of diabetes mellitus, the distribution of patients among the treatment modes differed significantly (P less than 0.001) across the facilities. Similarly, the sociodemographic and diagnostic characteristics of the nonwhite patients were comparable at each of the facilities (P greater than 0.05); however, despite observable variation among the facilities in the distribution of these patients, the differences did not achieve statistical significance (P greater than 0.05). Patient transfers to alternate modes of ESRD therapy were infrequent, and among center hemodialysis patients, the distribution of transfers differed significantly across the facilities (P less than 0.001). It is concluded that the distribution of patients was dependent on the patient's initial mode of therapy and the staff attitudes at the individual facilities.