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Drawing upon the theories of complexity and complex adaptive systems and the Singerian inquiring system from C. West Churchman's seminal work
The Design of Inquiring Systems
, the study herein develops a systems design theory for continuous auditing systems. The discussion focuses on the two foundational theories, development of the theory of Compl...
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Land rental problems describe situations where one tenant demands land from several lessors. The way lessors rent their land can be seen as equivalent to a bankruptcy problem. We extend the idea of self-duality in bankruptcy problems to land rental problems. We provide a complete characterization of the family of rules that satisfy self-duality. Mo...
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... Sistem yang mengimpor informasi dari lingkungan dan menghasilkan penyimpanan pengetahuan yang dapat membantu tindakan disebut sistem adaptif kompleks (Price, 2004). Organisasi adalah sistem yang kompleks karena terdiri dari entitas otonom yang saling berhubungan dengan cara yang berbeda dan pada intensitas yang berbeda (Martz, 2013;Kuhn et al., 2015). Entitas ini adalah entitas yang mengorganisir diri dan perilaku yang muncul karena nonlinier dari struktur umpan balik. ...
... The Singerian inquirer views the world as a holistic system in which everything is connected to everything else". (Kuhn, 2009) A Singerian inquiry may "lead to social actions outside of inquiry, or to new kinds of inquiry, or whatever. Part of the community's judgment is concerned with the appropriateness of these actions from an ethical point of view" (Churchman, 1971). ...
The research aims to find more effective solutions to strategic performance in the View of the interactive relationship between dynamic capabilities and complexity management, for a sample of private colleges established colleges in the city of Baghdad, and based on the intellectual Dilemma and field problem, the following question was raised (Have the colleges can establish integration between dynamic capabilities and the complexity management, will its impact on the strategic performance effectively increase?) In the View of it, the importance and objectives of the research were determined, and the Correlation and influence hypotheses were formulated.
Two approaches were relied in this research, the first is the exploratory approach that relies on analyzing the questionnaire based on theoretical hypotheses that are proven through practical tests and comparing the results between the Colleges under study, and the second is the quantitative comparative approach for content analysis by adopting quantitative measures and comparing results between colleges, the research targeted a sample Of the Seior leadership represented (the dean, assistant dean, head of department), The surveyed community by adoptig the questionnaire that included (75) items, and provided them with personal interviews and field observations as assistaance methods that enhance the research results. After evaluating and testing the validity and reliability of the research measurement tools, the data were analyzed and hypotheses were tested using appropriate statistical tools, and the research adopted the (SMART PLS V.3.2 program SPSS V.26) with the adoption of descriptive and inferential statistical methods (normal distribution test, confirmatory factorial analysis, building variables models, arithmetic mean, percentages, Standard, Relative Importance, Difference Coefficient, Multiple Regression Coefficient, Pearson Deviation Coefficient, Simple Deviation Coefficient) to test the research hypotheses, and the results showed the validity of the correlations and influence at the level of the variables, while the research reached the most prominent results represented that all the correlation and influence relationships between the research variables were Positive and moral significance.
Keywords: Strategic performance, dynamic capabilities, complexity management, private colleges.
Despite the number of studies on bankruptcy prediction using financial ratios, very little is known about how external audit information can contribute to anticipating financial distress. A handful of papers have shown that a combination of ratios and audit data is significant for predictive purposes, but only one recent paper provided a predictive accuracy of 80% solely by using the disclosures contained in audit reports. This study was complemented by simplifying the analysis of audit reports for prediction purposes and the same predictive accuracy was achieved. By applying three artificial intelligence techniques (PART algorithm, random forest, and support vector machine), the predictive ability of more easily extracted information from the report was examined and a practical implication suggested for each user. Simply by (1) finding the audit opinion, (2) identifying if a matter section exists, and (3) the number of comments disclosed, any user may predict a bankruptcy situation with the same accuracy as if they had scrutinized the whole report. In addition, an extended literature review is included, on previous studies on the interaction between bankruptcy prediction and the external audit information.
Scholars and practitioners have worked to improve audit quality in the last 4 decades yet there is evidence that a high percentage of audit conclusions could be wrong. Drawing on institutional theory and the theory of negotiated order, the research examines how weaknesses in institutional environment impact auditors judgment using responses from aid funded project auditors. The research finds that institutional environment impact managements, which in turn impact auditors judgment. Auditors tends to interact collaboratively with their clients where the impact of the environment on management financial data is heavy.
