ISSN:0731-7239    

DOI:10.1002/sres.3850100102

出版商:John Wiley&Sons, Ltd.    

年代:1993

数据来源: WILEY

摘要:

AbstractSince the stock market crash of 1929, the auditing profession has rapidly emerged in advanced economies. The procedures of the profession have generally evolved out of political processes without the systematic guidance of a cohesive conceptual framework. That eclectic approach has produced generally accepted accounting principles that encourage publication of global organizational performance assessments such as net income that have little obvious connection to the concrete processes they purport to describe. The approach, furthermore, allows fragmented and disconnected auditing procedures. This paper presents an interpretive and analytical study of auditing in organizations and societies. A systematic conceptual framework of auditing based on observable, measurable entities is developed through living systems theory. This approach provides a means of applying to auditing the well developed investigation methods and procedures of the sciences.

ISSN:0731-7239    

DOI:10.1002/sres.3850100103

出版商:John Wiley&Sons, Ltd.    

年代:1993

数据来源: WILEY

摘要:

AbstractFindings indicate that the effects from a manager's decision to computerize operations and change the organization's strategic decision making structure are not immediately felt. These findings support the idea that performance needs to be measured on a long‐term basis rather than on a short‐term basis. The results also suggest that it may be erroneous to evaluate managers strictly on a short‐term basis since the effects from strategic decisions may not be fully felt for one or more

ISSN:0731-7239    

DOI:10.1002/sres.3850100104

出版商:John Wiley&Sons, Ltd.    

年代:1993

数据来源: WILEY

摘要:

AbstractMan‐made systems are becoming more and more complex, so there is a necessity to analyse and simulate their dynamic behaviour over their whole life. To deal with these problems we require a holistic model of the operating system which includes the concept of life. This is defined on the basis of energy internally dissipated in the system, when it is treated as open and energy‐transforming. The holistic model of a system can be very useful for the space‐time‐life simulation of its condition at the design stage and for a model‐based diagnosis at the life stage. This procedure will substantially increase the reliability of operating systems and reduce the total life cy

ISSN:0731-7239    

DOI:10.1002/sres.3850100105

出版商:John Wiley&Sons, Ltd.    

年代:1993

数据来源: WILEY

ISSN:0731-7239    

DOI:10.1002/sres.3850100106

出版商:John Wiley&Sons, Ltd.    

年代:1993

数据来源: WILEY

ISSN:0731-7239    

DOI:10.1002/sres.3850100107

出版商:John Wiley&Sons, Ltd.    

年代:1993

数据来源: WILEY

ISSN:0731-7239    

DOI:10.1002/sres.3850100108

出版商:John Wiley&Sons, Ltd.    

年代:1993

数据来源: WILEY

ISSN:0731-7239    

DOI:10.1002/sres.3850100101

出版商:John Wiley&Sons, Ltd.    

年代:1993

数据来源: WILEY