Kenton B. Walker

Reengineering the undergraduate business core curriculum: aligning business schools with business for improved performance

Presents and supports a process‐centered model of undergraduate business education for the core business curriculum and business school management, consistent with the trend toward process‐managed organizations. This model conforms to calls from the public, academic community, and business leaders for improved performance of business faculties and educational institutions and increased capabilities in business school graduates. Outlines five business process courses for the business core curriculum. Benefits of this approach include providing a framework for formulating and implementing a strategy for developing the business curriculum and elimination of redundancy in the coverage of topical material. In addition, the process approach provides a vehicle for the development of interdisciplinary faculty, encourages attention to the need to change, and provides a basis for aligning faculty and institutional reward systems.

A review and synthesis of research on supplier concentration, quality and fee structure in non-U.S. markets for auditor services

Abstract This paper reviews and summarizes extant research into auditor concentration, audit quality, and the determinants of audit fees in audit markets outside the United States. Similarities and differences between studies, including methodologies and findings, are discussed. The review identifies some structural differences in audit markets between studies that are traceable to divergences in economic, cultural and social norms across developed and developing nations. The paper concludes with the identification of areas where future research may be most helpful in identifying other differences and similarities in international markets for audit services.

Corporate performance reporting revisited ‐ the balanced scorecard and dynamic management reporting

Points out that traditional financial systems used for internal reporting are limited in several ways. Describes how a company implemented a philosophy of dynamic management reporting (DMR) that provided for a highly flexible performance reporting system. DMR can serve as a catalyst for organizational change, introduce new reporting concepts, incorporate a wide variety of performance measures, and encourage cross‐ functional understanding and co‐ordination.

A Field Study of User versus Provider Perceptions of Management Accounting System Services

Purpose - The purpose of this paper is to investigate user versus provider perceptions of management accounting system (MAS) services using the DeLone and McLean information system success model and the theoretical lens of social perception theory. Design/methodology/approach - Quantitative survey data were collected and analyzed using ordinal regression. Qualitative interview data concerning user-provider perceptions of MAS service information quality, importance, use, and satisfaction were utilized to corroborate and explain the data analysis. Findings - The results suggest that there are significant perceptual differences about MAS service quality by users versus providers. For this organization, the paper identifies what these differences are, why they exist, and how organizations may identify and narrow identified gaps. Research limitations/implications - The paper is based on a case study that may not be generalizable to broader populations. It uses a cross-sectional, correlational, self-report survey, therefore is unable to make causal or directional inferences. Future research should assess MAS services in different organizations, industries, and cultures. Practical implications - The paper is among the first to provide quantitative and qualitative evidence of perceived differences in accounting service quality, approaches to uncovering sources of differences, and steps that organizations may take to improve service quality. Originality/value - This paper is the first to apply the DeLone and McLean information system success model in the context of MAS service quality. The paper examines perceptions of MAS providers and users to evaluate services and investigates perceptual differences across functions and at different organizational levels.

Planning a revenue stream system in an e‐business environment

Many organizations are adopting an integrated approach to implementing and managing important elements of their revenue stream activities, particularly as applied to conducting business on the Internet. Integrated information systems are an important part of this effort to improve service to customers. Describes what management can expect from recent advances in integrated revenue software applications, outlines major system deliverables, and reports critical success factors for traditional and e‐business revenue stream system projects.

Management Forecasts And Statistical Prediction Model Forecasts In Corporate Budgeting

In this paper, we examine, in a corporate environment, the accuracy of three management sales volume predictions relative to the accuracy of predictions from regression and time-series models. In addition, we explore the organizational uses of sales forecasts and budgets, the interplay of subgroups in trying to satisfy multiple objectives, and the sources of management forecasting error. Our analysis of sales volume forecasting errors (absent any knowledge of organizational influences or objectives of the decision makers) suggests that the firm can improve forecast accuracy by using statistical models instead of human judgment. This result confirms prior research which suggests that decision makers have difficulty in consistently applying their information processing strategies (Ashton [1984] and Libby [1981]). In interviews conducted to uncover the sources of prediction error, managers revealed that qualitative considerations and political maneuverings influenced the budgetary process. The companys accounting control system provided incentives for some managers to manipulate otherwise accurate sales volume predictions to satisfy conflicting budgetary objectives.

Accounting education in New Zealand: A model for reforming the American system?

Abstract In response to repeated calls for changes in accounting education, the Accounting Education Change Commission was formed and several universities have embarked on a variety of programs to improve accounting education in the U.S. Overseas accounting education models exist that may assist in the reform process. This paper reports on accounting education in New Zealand, and specifically at the University of Otago, which embraces many of the attributes sought in the United States. We assess the influence of the accounting profession on education in New Zealand and describe important features of the accounting degree program. Finally, experience in New Zealand suggests U.S. reformers should examine overseas models of accounting education and that important changes may be required by the accounting profession and employers for significant reforms to occur in accounting education in the U.S.

A Call for Research on Management Accounting Service Quality

The purpose of this chapter is to encourage investigation of management accounting service quality.

An Exploratory Investigation of Management Accounting Service Quality Dimensions Using Servqual and Servperf

Originality/value: This is the first empirical study to our knowledge that reports on MA service quality dimensions using both the SQ and SP instruments. This study investigated perceptions and expectations of MA service users and providers. Our sample is a cross-section of experienced professionals.

Does Your Supply Chain Management System Deliver The Goods? A Case Study

This case describes the outcomes of a post-implementation review of a supply chain management (SCM) project at a large North American manufacturing company. Approximately 15 months after go live, and led by members of the internal audit department, management formed an evaluation team including business process representatives, systems implementation team members, and system users. Their purpose was to conduct a project post-audit to document lessons learned from the project so that company management would know the outcomes of the project. The assessment exercise consisted of reviewing business process changes, conducting a financial analysis of project outcomes, and documenting lessons learned from this project so that future project teams could use this experience. The outcome served to confirm that management made the correct decision to undertake the project and provided a number of valuable lessons.