Sandra T. Welch

Using a genetic algorithm‐based classifier system for modeling auditor decision behavior in a fraud setting

This paper addresses a classification problem involving the decisions of Defense Contractor Audit Agency (DCAA) auditors when they are estimating the likelihood of fraud by contractors developing bids for government contracts. The objective of the study is to investigate if this decision involves non-algebraic processes associated with a posited simultaneous decision model or algebraic processes posited by sequential decision processes. We propose that in classification decision models involving simultaneous processing, genetic algorithms represent an innovative heuristic approach, which may produce improved models when compared to traditional mathematical approaches.

The role of accounting practices in the disempowerment of the coahuiltecan Indians

This paper argues that a complex of accounting measures — account books, inventories of accumulated wealth, and detailed instructions for production performance — were used to inculcate Western values into the native population located at five Franciscan missions along the San Antonio River in New Spain (present-day Texas) from 1718 to 1794. Bolstered by the need to alleviate communications problems caused by extreme isolation, the missionaries constructed detailed mission documents that described the acquisition of scarce resources, reported the aggregation of material and spiritual mission wealth, and controlled daily production performance of the native population. In short, the resulting mission economic system, which held the Indians to certain notions of accountability, primarily by restricting their choices, nourished the Western view of income distribution based on effort. We propose that these procedures ultimately caused the Coahuiltecans to abandon their native beliefs, and gradually, to be abs...

Men, women and the use of power: is it based on the person or the situation?

Investigates whether leadership styles, particularly relating to the use of power and the sharing of goal information, differ between men and women in autocratic situations and whether such potential leadership model differences affect decision effectiveness. Reviews relevant research, and describes a subject‐blind experiment designed to favour an autocratic approach, involving 40 teams of US graduate business school students, who were given a limited time to complete a problem‐solving exercise using written correspondence as the only communication method. Finds that greater task‐information sharing behaviour existed where both leaders were female, and, surprisingly, that problem‐solving effectiveness was greater where the leader used a participative leadership style. Reveals no evidence that subordinates evaluated the competence of male and female leaders differently, but suggests that subordinates are happier to initiate correspondence where the leader is of the same gender. Discusses the implications of the findings, concluding that leadership styles are situation‐ rather than people‐based, and acknowledges certain limitations of the study.

Fraud in the governmental and private sectors

The objective of this paper is to identify and provide a description, assessment, and analysis of frauds occurring in governmental entities at the federal, state, and local levels and to compare these findings to data from the private sector. Analyses are conducted along the following dimensions: the victim of the fraud, its perpetrator(s), the fraud scheme, and the detection and investigation of the fraudulent activity. In addition, the conditions under which the frauds occurred in both the public and private sectors are described, discussed, and analyzed. Data were obtained from a mail survey distributed to the membership of the Association of Certified Fraud Examiners. A total of 2,471 responses containing details of actual fraud cases were received. Of these, 611 cases described frauds that had occurred in governmental units and 1,860 depicted frauds that had occurred in the private sector. The findings of this study clearly indicate that no entity is immune to victimization by criminal activities of a financial nature.