A Multiperiod Audit Staff Planning Model Using Multiple Objectives: Development and Evaluation*

The audit staff planning problem, a specific type of manpower planning problem, has been modeled using goal programming and, more recently, multiple objective linear programming. Prior studies developed single-period models and did not go beyond the model building stage. This study develops a multiperiod audit staff planning model and evaluates the model using a test application involving actual decision makers (partners in public accounting firms). The multiperiod model includes seven objectives to be optimized: profit (to be maximized), late completion of work, work declined, staff augmentation, staff reduction, underutilization of the work force, and shortfall in meeting professional development targets (all to be minimized). Over a four-quarter planning horizon with one “busy season,” the model is subject to constraints with respect to the projected audit work load, ability to substitute personnel and to perform interim audit work, available staff hours (including overtime limitations), supervisory requirements, and professional development targets. Results of the test application showed that the model was capable of producing a range of values for each objective. The participants were exposed to much of that range when making their decisions. The results also showed that all objectives were important and that participants were consistent in choosing their preferred level of each objective over several runs of the model. These results and the reactions of the participants demonstrate that the model is usable by actual decision makers and has potential for a number of specific applications.     

Information and communications technology use in rural child welfare work

This study explores the impact of information and communications technology (ICT) use on rural child welfare practice using a technology-in-practice framework to derive the social structures that are instantiated by rural child welfare workers (CWWs) and to examine their agency as actors. ICT use was tracked, and interviews were conducted with rural CWWs who work with children and families to gain an understanding of and describe their day-to-day ICT use at the practice level. Findings demonstrate that CWWs enact social structures along four frames: bureaucratic structure, family centricity, ICT context and information–documentation culture. In terms of agency, CWWs not only are constrained by but also exert some influence on the social structures they enact through facilities (material resources), norms and interpretive schemes. These findings have implications for how ICT can be used to facilitate the CWW–client relationship and the need in rural areas for increased infrastructure to support CWWs.