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Handbook of Big Data and Analytics in Accounting and Auditing
This handbook collects the most up-to-date scholarship, knowledge, and new developments of big data and data analytics by bringing together many strands of contextual and disciplinary research. In recent times, while there has been considerable research in exploring the role of big data, data analytics, and textual analytics in accounting, and auditing, we still lack evidence on what kinds of best practices academics, practitioners, and organizations can implement and use. To achieve this aim, the handbook focuses on both conventional and contemporary issues facing by academics, practitioners, and organizations particularly when technology and business environments are changing faster than e...
Auditing Transformation
This book identifies drivers of transformation of auditing, including regulation, digitalisation, sustainability, and individual auditor characteristics, and discusses how the drivers affect auditing. It provides a holistic perspective, discussing these current and highly relevant themes in depth and ‘one by one’ and also stresses the importance of the temporal dimension, i.e., offering a historical and a present-day perspective. The book covers several different theoretical perspectives when analysing and discussing how the various drivers affect auditors, the audit process, accounting firms, stakeholders and so on. Sweden is used as a setting to study the effects of these drivers of tr...
The Design of Digital Learning Environments
The Design of Digital Learning Environments provides comprehensive guidelines for creating and delivering high-quality online and blended learning experiences in higher education. With increasing numbers of students engaged in partially or fully digital education, graduate students preparing for design, development, or faculty roles need fresh, practical applications of cutting-edge research and theory. This textbook uses the Community of Inquiry framework, an influential and invaluable pedagogical model focused on deep learning, to aid educators in forging meaningful, collaborative connections with students engaged in digitally supported multi-modal learning in colleges and universities, MOOCs, and lifelong learning initiatives. Across five parts, the book covers the basic structure, concepts, terminology, and history of the Community of Inquiry; principles for designing and delivering digital courses; design for specific course conditions; applications of learning activities guided by the framework; and current limitations and directions for further research.
Dependable Computing
This book constitutes the refereed proceedings of the Third Latin-American Symposium on Dependable Computing, LADC 2007, held in Morelia, Mexico, in September 2007. The 14 revised full papers presented together with 2 invited talks, and outlines of 3 tutorials and 2 panel sessions, were carefully reviewed and selected from 37 submissions. The papers are organized in topical sections on fault-tolerant algorithms, software engineering of dependable systems, networking and mobile computing, experimental dependability evaluation, as well as intrusion tolerance and security.
Public Sector Accounting
As change sweeps across the public sector, a huge range of accounting and financial management challenges are created. This textbook analyses the reforms that are being introduced to deal with these challenges and their global impact on the public sector. Readers are provided with an international overview of government accounting, reporting, management control, cost accounting, budgeting and auditing. In explaining how innovative financial management tools are utilized in the public sector, the authors address a number of emerging issues: Harmonization trends in public financial management and International Public Sector Accounting Standards (IPSASs) Financial reporting and consolidated financial statements in the public sector Public sector management accounting and control methods Financial and performance auditing in the public sector This concise and accessible textbook will be core reading for public sector accounting and financial management students and will also be required reading for students of public management and administration more generally. Managers, accountants, consultants and auditors working in the public sector will also find the book a useful reference.
Product Focused Software Process Improvement
On behalf of the PROFES Organizing Committee we are proud to present to you the proceedings of the 6th International Conference on Product Focused Software Process Improvement (PROFES 2005), held in Oulu, Finland. Since 1999, PROFES has established itself as one of the recognized inter- tional software process improvement conferences. Thepurposeoftheconferenceistobringtolightthemostrecent?ndingsand results in the area and to stimulate discussion between researchers, experienced professionals,andtechnologyproviders.Thelargenumberofparticipantscoming from industry con?rms that the conference provides a variety of up-to-date t- ics and tackles industry problems. The main theme of PROFES is prof...
Product-Focused Software Process Improvement
On behalf of the PROFES Organizing Committee, we are proud to present to you the proceedings of the 9th International Conference on Product-Focused Software Process Improvement (PROFES 2008) held in Frascati - Monteporzio Catone, Rome, Italy. Since 1999, PROFES has established itself as one of the recognized international process improvement conferences. The main theme of PROFES is professional so- ware process improvement (SPI) motivated by product and service quality needs. Focussing on a product to be developed, PROFES 2008 addressed both quality en- neering and management topics including processes, methods, techniques, tools, - ganizations, and enabling SPI. Both solutions found in prac...
Impact of Globalization and Advanced Technologies on Online Business Models
Online business has been growing progressively and has become the major business platform within the past two decades. The internet bulldozed the development of new business models and innovations that substantially changed the way businesses run today. This led to a growth of advanced technologies used in online business such as data analytics, machine learning, and artificial intelligence. With higher internet connectivity and the exponential growth of mobile devices, shopping processes and behaviors were significantly affected as people are consistently connected online. Consumers can easily gain helpful product information and retail competitor information in myriad online channels. This...
Automotive Software Architectures
This book introduces the concept of software architecture as one of the cornerstones of software in modern cars. Following a historical overview of the evolution of software in modern cars and a discussion of the main challenges driving that evolution, Chapter 2 describes the main architectural styles of automotive software and their use in cars’ software. Chapter 3 details this further by presenting two modern architectural styles, i.e. centralized and federated software architectures. In Chapter 4, readers will find a description of the software development processes used to develop software on the car manufacturers’ side. Chapter 5 then introduces AUTOSAR – an important standard in ...
Bank Regulation
Bank Regulation: Effects on Strategy, Financial Accounting and Management Control discusses and problematizes how regulation is affecting bank strategies as well as their financial accounting and management control systems. Following a period of bank de-regulation, the new millennium brought a drastic change, with many new regulations. Some of these are the result of the financial crisis of 2008-2009. Other regulations, such as the introduction in 2005 of International Financial Reporting Standards (IFRS) for quoted companies in the EU, can be related to the introduction of a new global accounting regime. It is evident from annual reports of banks that the number of new regulations in recent...
