Exploring Auditors’ Perceptions of the Usage and Importance of Audit Information Technology

This study provides novel evidence on the extent to which auditors perceive the usage and importance of audit technology in an emerging market. It explores the types of audit technology tools used and factors influencing the use of these; it tests the association between the perceived use and importance of the tools and firm-specific/ auditor-specific characteristics. Using interviews and questionnaires from auditors at Big 4 and international non-Big 4 audit firms, the findings reflect the highly perceived importance of using audit technology in technical and administrative procedures, specifically to assess risk. We find that the perceived use and importance of audit technology is relatively higher for those in Big 4 firms, with less years of auditor experience and higher auditor technology expertise, and those in management positions. The results provide policy makers with guidance on the opportunities and challenges of using information technology in the audit process.

Urban logistics: how can it meet policy makers' sustainability objectives?

This paper discusses how urban freight activity can function such that it meets the urban sustainability objectives policy makers are now beginning to implement. It considers: the importance of urban freight transport in maintaining the economic vitality of the city; the negative impacts that it imposes; the concept of urban sustainability and the development of sustainability strategies; and the means and measures by which freight transport could be made more sustainable. It presents results from a project that investigated the current freight transport operations of seven different companies in three urban areas in the UK. The potential operational, financial and environmental effects of four policy measures on these operations are considered.

'It was as if she had said....': May Sinclair and reading narratives of cure

May Sinclair was one of the most widely read and successful English women novelists of the first half of the twentieth century. She had interests and themes in common with many of those now considered to have been at the heart of English modernism. In terms of formal experimentation too her concerns chime with the aesthetic innovations of, for example, pound, Eliot and Woolf. Her early interest in psychoanalysis and support for the suffrage campaign also mark her out as a modern. Despite some work from feminist literary critics and her partial categorisation as modernist, however, her work still lacks a critical framework within which it can be read. Indeed, some of the work done by feminist critics on her has paradoxically re-marginalised her. In this thesis I aim to provide one critical framework through which Sinclair's work can be read. My contention is that the occluding of one aspect of her work and thought- its movement toward intellectual, emotional and aesthetic wholeness - has marred previous critical readings of her. By paying attention to this through a focus on discourses of cure, this thesis reads Sinclair's work with an awareness of its language, cultural context and intertextual relations. Early twentieth-century medical discourse, psychoanalysis, mysticism, the chivalric and the psychical are all used to read the works. At the same time, my aim is to read Sinclair's work without eliding its difficulties. Rather, I aim to read her in a way that acknowledges the difficulties of and fraught moments in her writing as markers of its significance.

Something to show for it: the place of mementoes in women’s oral histories of work

Workplace memorabilia, regarded here as artifacts and mementoes kept from workplaces and stored in homes, is varied, including; tools of a trade, ephemeral leaflets and pamphlets, union mementoes, uniforms and badges, long service awards, gifts from colleagues, and photographs both formal and informal. These objects can symbolize many years of work-life history and the corollary of this, their absence, perhaps the need to forget the drudgery of ‘the daily grind’. The materiality of an object saved or taken from the workplace often prompts reminiscence (Bornat, 2001) but can also, in itself and its method of display, represent and express key identities, work processes and traditions. Using examples from a three year ESRC funded project on work and identity this paper focuses on the women who participated in the study and investigates what is kept or not, whether the ways in which work memorabilia is displayed or stored is gendered, and how this might illuminate gendered social relations in the workplace and gendered work identities.