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511.
512.
Steve G. Sutton 《决策科学》1993,24(1):88-105
The accounting profession has faced increasing pressure from external parties to monitor and improve the quality of the audit process. Similar to other service oriented industries, the accounting profession's ability to meet these pressures has been hampered by the lack of an objective means by which to evaluate process quality. In this research, groups of experienced auditors from two international accounting firms were used to develop and validate a set of key factors influencing the quality of the audit process and a corresponding set of measures for evaluating audit quality. The results support the belief that there exists a consensus among experienced auditors on a set of key audit quality factors which have a significant impact on overall audit quality. The results obtained go beyond those in prior audit quality research, in that the factors identified cover a broader scope and recognize the significant effect of the audit environment on process quality. The consistency between groups in the profession provides support for further use of the nominal group techniques in developing quality measures for processes in other service sector areas. 相似文献
513.
Despite the growing number of investigations examining decision support systems (DSS), relatively few empirical studies have evaluated the effects of DSS on problem-solving processes. This study uses protocol analysis to investigate the impact of a specific decision aid on problem-solving processes in a semi-structured problem. Results indicate that decision aids influence the problem-solving processes of decision makers. The effect of a decision aid is found to be contingent on familiarity with the decision aid, task familiarity, and the interaction of these two factors. Suggestions for incorporating interaction effects and problem-solving processes into future examinations are proposed. 相似文献
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515.
Melissa Gross Don Latham Karen Randolph Christopher Constantino Elliot Chance Preshia 《Child & Family Social Work》2023,28(1):14-24
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. 相似文献