Search results for "Auditing"
showing 10 items of 57 documents
Introduction: classroom discourse at the intersection of language education and materiality
2021
This special issue provides a collection of research that examines the relationships between classroom materials and discourse in various second language education contexts. Together, these studies...
Innovators and innovated: Newspapers and the postdigital future beyond the “death of print”
2017
Along with other cultural organizations, newspapers, through waves of digital disruption, have become subject to a dominant narrative of crisis. But newspapers have long participated in change. A constructivist approach, qualified by consideration of media materiality, draws attention to diverse but essential processes of innovation around them. We see a contraflow of migration from digital to print, opening up a shared media space; bonding strategies are bringing multimedia to ink on paper, while bridging via boundary objects such as QR (Quick Response) codes are connecting the two. Among other initiatives, development of automation of news production and experiments with transparency are …
Compared Activity-Based Costing Case Studies in the Information System Departments of two Groups in France:A Strategic Management Accounting Approach
2010
International audience; This paper analyses the strategic management accounting concept with an instrumental point of view. We try to show in what extend the ABC developments could be included in a strategic approach of the management accounting and to test if the ABC is a relevant tool to drive the strategy. The first part synthesizes the strategic management accounting developments, which try to improve the Activity-Based Costing method. In the first part, we describe them using the Strategic Management Accounting stream, with a link with cost management and ABC. The second part exposes a taxonomy of the reasons why using the ABC method. In a third part, we confront our developments to th…
Die Objektivierung der Dinge.Wissenspraktiken im mathematisch-naturwissenschaftlichen Schulunterricht / Objectifying Things. Epistemic Practices in S…
2015
Zusammenfassung Auf Grundlage ethnografischer Daten beschäftigt sich der Aufsatz mit Experimenten und Anschauungsobjekten im mathematisch-naturwissenschaftlichen Schulunterricht der Sekundarstufe. Die Unterrichtsteilnehmer transformieren dabei vieldeutige Dinge in eindeutige und von ihnen als unabhängig gefasste Objekte. Diese Objektivierung der Dinge erfolgt im Schulunterricht in drei Phasen: Nach der Vorbereitung im schulischen Archiv werden die Dinge bei der Durchführung von Experimenten im Unterrichtsraum in Aktion versetzt und schließlich in die sprachliche bzw. schriftliche Form an der Tafel und in den Heften überführt. Diese praktische Transformationsleistung ist durch eine asymmetri…
Memories, forgetting and silences in the museographical proposal of the memory center “La Perla”
2019
El artículo analiza el proceso de selección y consagración de memorias en un caso particular: el del Espacio para la Memoria que funciona en lo que durante la última dictadura en Argentina (1976-1983) fue el Centro Clandestino de Detención (CCD) conocido como “La Perla” en la provincia de Córdoba, Argentina. El mismo analiza las funciones que fue asumiendo el lugar: CCD, cuartel militar, espacio de memorias, y los valores que diferentes grupos y el estado le adjudicaron a lo largo de su historia. A partir de allí, aborda las propuestas elaboradas para su institucionalización como espacio de memoria, la elaboración del guion del museo de sitio y las muestras exhibidas, profundizando en el ju…
Continuous auditing in public sector and central banks: a framework to tackle implementation challenges
2022
Purpose This paper aims to analyse the implementation challenges faced by internal audit departments of public sector organisations and central banks when implementing continuous auditing (CA) systems. CA aims to monitor internal control systems and risk levels on a continuous basis to support the audit process. This study identifies the implementation challenges of CA systems and proposes adequate countermeasures. Design/methodology/approach This study employs the design science information system research and the design science research process methodologies to ensure the rigor of this analysis. These research methodologies are adopted to tackle identified organisational problems and pro…
Audit Reports on Financial Statements Prepared According to IASB Standards: Empirical Evidence from the European Union
2004
This paper examines the audit report of 147 firms from the European Union that prepare their financial statements in compliance with the standards developed by the International Accounting Standards Board. Bearing in mind that the consolidated accounts of listed companies will follow IAS from 2005 onwards, the purpose of this paper is to provide some insight into the current outcome of the statutory audit on this information. Interesting conclusions are drawn from this empirical study with regard to the auditing standards applied, the wording used and the differences observed between reports produced by auditors from the big firms and reports from different European countries. The need to h…
Remembering and Forgetting, Discovering and Cherishing
2018
The events of the Second World War left considerable material remains in Finnish Lapland, ranging from the remnants of structures that were destroyed in the 1944–45 Lapland War, through to small, portable objects connected to soldiers, prisoners of war and civilians. These material remains have variously been saved and cherished by survivors and their families, disregarded as ‘war junk’, ‘discovered’ by hobbyists exploring the landscape, amassed and exchanged by private collectors, and accessioned into official museum collections. These various processes represent transformations of material culture to take on various meanings and embodiments, depending on the different individuals and orga…
La parifica dei rendiconti regionali: un caso ancora aperto
2022
The extension of the financial audit to the Regions reveals a physiological distortion between the function and legal regime of the institution that arises several relevant issues: on the one hand, in terms of the legal nature of this form of judgment; on the other hand, on a systematic level, with regard to its insertion in a constitutional structure at least formally characterized by a strong regionalism and a related apparatus of guarantees. In the case law of the Court of Auditors, in particular, it has not been clarified whether the financial audit is a real form of financial control or, in the light of the guidelines of the Constitutional Court, a form of jurisdiction. In the absence …
Comptabilité à base d'activités (ABC) et activités informatiques : une contribution à l'amélioration des processus informatiques d'une banque
2010
The aim of the paper is to describe the Activity-based Costing and Management methods applied in France. For that purpose, we use a literature review and a case study. In a first time, we analyse the origins of the methods and their diffusion. Then we present the French situation. Finally, we propose a case study that takes place in a French bank. Our paper shows that the ABC and ABM methods are as developed in France as in the Anglo-Saxon countries and that the methods are strategically oriented.