Investigation of the effects of microcomputers on the work of professional accountants

Information technology research over the past two decades suggests that the installation and use of computers fundamentally affects the structure and function of organisations and, m particular, the workers in these organizations. Following the release of the IBM Personal Computer in 1982, microcomputers have become an integral part of most work environments. The accounting services industry, in particular, has felt the impact of this ‘microcomputer revolution’. In Big Six accounting firms, there is almost one microcomputer for each professional accountant employed, Notwithstanding this, little research has been done on the effect of microcomputers on the work outcomes of professional accountants working in these firms. This study addresses this issue. It assesses, in an organisational setting, how accountant’ perceptions of ease of use and usefulness of microcomputers act on their computer anxieties, microcomputer attitudes and use to affect their job satisfaction and job performance. The research also examines how different types of human-computer interfaces affect the relationships between accountants' beliefs about microcomputer utility and ease of use, computer anxiety, microcomputer attitudes and microcomputer use. To attain this research objective, a conceptual model was first developed, The model indicates that work outcomes (job satisfaction and job performance) of professional accountants using microcomputers are influenced by users' perceptions of ease of use and usefulness of microcomputers via paths through (a) the level of computer anxiety experienced by users, (b) the general attitude of users toward using microcomputers, and (c) the extent to which microcomputers are used by individuals. Empirically testable propositions were derived from the model to test the postulated relationships between these constructs. The study also tested whether or not users of different human-computer interfaces reacted differently to the perceptions and anxieties they hold about microcomputers and their use in the workplace. It was argued that users of graphical interfaces, because of the characteristics of those interfaces, react differently to their perceptions and anxieties about microcomputers compared with users of command-line (or textual-based) interfaces. A passive-observational study in a field setting was used to test the model and the research propositions. Data was collected from 164 professional accountants working in a Big Six accounting firm in a metropolitan city in Australia. Structural equation modelling techniques were used to test the, hypothesised causal relationships between the components comprising the general research model. Path analysis and ordinary least squares regression was used to estimate the parameters of the model and analyse the data obtained. Multisample analysis (or stacked model analysis) using EQS was used to test the fit of the model to the data of the different human-computer interface groups and to estimate the parameters for the paths in those different groups. The results show that the research model is a good description of the data. The job satisfaction of professional accountants is directly affected by their attitude toward using microcomputers and by microcomputer use itself. However, job performance appears to be only directly affected by microcomputer attitudes. Microcomputer use does not directly affect job performance. Along with perceived ease of use and perceived usefulness, computer anxiety is shown to be an important determinant of attitudes toward using microcomputers - higher levels of computer anxiety negatively affect attitudes toward using microcomputers. Conversely, higher levels of perceived ease of use and perceived usefulness heighten individuals' positive attitudes toward using microcomputers. Perceived ease of use and perceived usefulness also indirectly affect microcomputer attitudes through their effect on computer anxiety. The results show that higher levels of perceived ease of use and perceived usefulness result in lower levels of computer anxiety. A surprising result from the study is that while perceived ease of use is shown to directly affect the level of microcomputer usage, perceived usefulness and attitude toward using microcomputers does not. The results of the multisample analysis confirm that the research model fits the stacked model and that the stacked model is a significantly better fit if specific parameters are allowed to vary between the two human-computer interface user groups. In general, these results confirm that an interaction exists between the type of human-computer interface (the variable providing the grouping) and the other variables in the model The results show a clear difference between the two groups in the way in which perceived ease of use and perceived usefulness affect microcomputer attitude. In the case of users of command-line interfaces, these variables appear to affect microcomputer attitude via an intervening variable, computer anxiety, whereas in the graphical interface user group the effect occurs directly. Related to this, the results show that perceived ease of use and perceived usefulness have a significant direct effect on computer anxiety in command-line interface users, but no effect at all for graphical interface users. Of the two exogenous variables only perceived ease of use, and that in the case of the command-line interface users, has a direct significant effect on extent of use of microcomputers. In summary, the research has contributed to the development of a theory of individual adjustment to information technology in the workplace. It identifies certain perceptions, anxieties and attitudes about microcomputers and shows how they may affect work outcomes such as job satisfaction and job performance. It also shows that microcomputer-interface types have a differential effect on some of the hypothesised relationships represented in the general model. Future replication studies could sample a broader cross-section of the microcomputer user community. Finally, the results should help Big Six accounting firms to maximise the benefits of microcomputer use by making them aware of how working with microcomputers affects job satisfaction and job performance.

Computational aspects of the numerical solution of SDEs

In the last 30 to 40 years, many researchers have combined to build the knowledge base of theory and solution techniques that can be applied to the case of differential equations which include the effects of noise. This class of ``noisy'' differential equations is now known as stochastic differential equations (SDEs). Markov diffusion processes are included within the field of SDEs through the drift and diffusion components of the Itô form of an SDE. When these drift and diffusion components are moderately smooth functions, then the processes' transition probability densities satisfy the Fokker-Planck-Kolmogorov (FPK) equation -- an ordinary partial differential equation (PDE). Thus there is a mathematical inter-relationship that allows solutions of SDEs to be determined from the solution of a noise free differential equation which has been extensively studied since the 1920s. The main numerical solution technique employed to solve the FPK equation is the classical Finite Element Method (FEM). The FEM is of particular importance to engineers when used to solve FPK systems that describe noisy oscillators. The FEM is a powerful tool but is limited in that it is cumbersome when applied to multidimensional systems and can lead to large and complex matrix systems with their inherent solution and storage problems. I show in this thesis that the stochastic Taylor series (TS) based time discretisation approach to the solution of SDEs is an efficient and accurate technique that provides transition and steady state solutions to the associated FPK equation. The TS approach to the solution of SDEs has certain advantages over the classical techniques. These advantages include their ability to effectively tackle stiff systems, their simplicity of derivation and their ease of implementation and re-use. Unlike the FEM approach, which is difficult to apply in even only two dimensions, the simplicity of the TS approach is independant of the dimension of the system under investigation. Their main disadvantage, that of requiring a large number of simulations and the associated CPU requirements, is countered by their underlying structure which makes them perfectly suited for use on the now prevalent parallel or distributed processing systems. In summary, l will compare the TS solution of SDEs to the solution of the associated FPK equations using the classical FEM technique. One, two and three dimensional FPK systems that describe noisy oscillators have been chosen for the analysis. As higher dimensional FPK systems are rarely mentioned in the literature, the TS approach will be extended to essentially infinite dimensional systems through the solution of stochastic PDEs. In making these comparisons, the advantages of modern computing tools such as computer algebra systems and simulation software, when used as an adjunct to the solution of SDEs or their associated FPK equations, are demonstrated.

Factors influencing acceptance, use, continued use of electronic services system

This study found that user experience and perceived ease of use are the most important factors in considering the user acceptance of e-Services and that there is no significant relationship between user acceptance and continued use of e-Services. The Electronic Services Acceptance Model (E-SAM) explains user adoption of e-Services.

Variation of mohair staple length across Angora goat fleeces : implications for animal selection and fleece evaluation

The present study aimed to determine how the average mohair staple length (SL) differences between nine sampling sites vary between sex and flock, to identify differences in SL variability between sampling sites as a result of between-animal and between-sire variability and to determine SL correlations between sampling sites in between-animal and between-sire variability. Australian Angora goats (n=301) from two farms in southern Australia were sampled at 12 and 18 months of age at nine sites (mid side, belly, brisket, hind flank, hip, hock, mid back, neck and shoulder). Staples were taken prior to shearing at skin level and stretched SL determined. For each shearing, differences in SL between sampling sites, how these differences were affected by farm, sex and sire, and the covariance between sites for sire and individual animal effects were investigated by restricted maximum likelihood (REML) analyses. The median mid-side SL at 12 and 18 months of age was 110 and 130 mm, respectively, but the actual range in mid-side SL was 65–165 mm. There was an anterior–posterior decline in SL with the hock being particularly short. There was no evidence that the between-site correlation of the sire effects differed from 1, indicating that genetic selection for SL at one site will be reflected in SL over the whole fleece. However, low heritabilities of SL at the hock, belly and brisket or at any site at 12 months of age were obtained. There was more variability between sites than between sires, but the between-animal variation was greater. The hip and mid-back sites can be recommended for within-flock (culling) and genetic selection for SL due to their low sampling variability, moderate heritability and ease of location.

The Challenge of inhomogeneous deformation in magnesium and its alloys

It is shown that wrought magnesium alloys display a number of significant types of deformation inhomogeneities. These are influenced by the variation in the ease of basal slip amongst grains, micro-textures, shear banding, twinning and grain boundary sliding. Key features of each of these effects are examined and their engineering consequences and challenges are identified.

Using the Internet to research hidden populations of illicit drug users : a review

Aims To review the current research of hidden populations of illicit drugs users using web-based methods and discuss major advantages and disadvantages.

Methods Systematic review of 16 databases, including PubMed, PsycINFO (EBSCOhost), CSA Sociological Abstracts, Expanded Academic ASAP and Google Scholar.

Findings Substances researched were most commonly ‘party/club drugs’ (such as ecstasy) and cannabis. All of the studies reviewed concluded that the internet is a useful tool for reaching hidden populations, but is likely to impose some bias in samples. Advantages include: access to previously under-researched target groups; speed; international applications; increased ease of data entry; and improved confidentiality for respondents. The major disadvantage is a lack of representativeness of samples.

Conclusions Internet research is successful at accessing hidden populations of illicit drugs users, when appropriately targeted and provides unprecedented opportunities for research across a wide range of topics within the addictions field. Findings are unlikely to be generalisable to the general public, but appropriate for describing target populations.

Sound absorption characteristics of a precast panel system made from environmentally sustainable concrete

This paper investigates the sound absorption characteristics of a precast panel system made from an environmentally sustainable concrete which can be used as an acoustical material. A current research project undertaken at the School of Architecture and Building, Deakin University, aims at utilising alternative materials and innovative approach to concrete precasting in the production of architecturally pleasing concrete panels. The normal incidence sound absorption coefficients of the assemblies were measured using an impedance tube. In general, the peak frequencies reduced with increasing thickness of concrete. The preliminary results indicate that the sound absorption of a three-layer variation of the panel meet design specifications related to acoustic performance. The major benefits of this investigated approach to concrete and concrete precasting are the ease of tunability to specific peak frequency, improved aesthetics and utilisation of industrial waste.

Modeling the propagation of peer-to-peer worms

Propagation of Peer-to-Peer (P2P) worms in the Internet is posing a serious challenge to network security research because of P2P worms' increasing complexity and sophistication. Due to the complexity of the problem, no existing work has solved the problem of modeling the propagation of P2P worms, especially when quarantine of peers is enforced. This paper presents a study on modeling the propagation of P2P worms. It also presents our applications of the proposed approach in worm propagation research.

Motivated by our aspiration to invent an easy-to-employ instrument for worm propagation research, the proposed approach models the propagation processes of P2P worms by difference equations of a logic matrix, which are essentially discrete-time deterministic propagation models of P2P worms. To the best of our knowledge, we are the first using a logic matrix in network security research in general and worm propagation modeling in particular.

Our major contributions in this paper are firstly, we propose a novel logic matrix approach to modeling the propagation of P2P worms under three different conditions; secondly, we find the impacts of two different topologies on a P2P worm's attack performance; thirdly, we find the impacts of the network-related characteristics on a P2P worm's attack performance in structured P2P networks; and fourthly, we find the impacts of the two different quarantine tactics on the propagation characteristics of P2P worms in unstructured P2P networks. The approach's ease of employment, which is demonstrated by its applications in our simulation experiments, makes it an attractive instrument to conduct worm propagation research.

Provision of artificial shelter on beaches is associated with improved shorebird fledging success

Artificial chick shelters might improve productivity of beach-nesting birds threatened by anthropogenic disturbance. We investigated the efficacy of three different chick shelter designs against four criteria: accessibility to chicks over time, thermal insulation, conspicuousness to beach-goers, and practicality (cost and ease of transport). One design (‘A-frame’) was selected because it offered the greatest thermal insulation, was the least conspicuous, most cost effective, and performed equally well in terms of accessibility. We deployed these artificial shelters on Hooded Plover Thinornis rubricollis territories where broods were present (n 5 11), and compared the behaviour and survival rate of chicks to that at control sites (n 5 10). We were unable to discern any difference in the behaviour of broods when artificial shelters were available. However, the survival rate of chicks to fledging was 71.8% higher where an artificial shelter was provided (n 5 21 broods). This was validated by analysing data from a larger sample of broods monitored as part of an active volunteer-based management programme; shelters conferred a 42.8%increase in survival to fledging (n 5 81 broods). Thus, artificial shelters have the potential to increase survival rates of threatened shorebird chicks, though the mechanisms through which survival is increased require further investigation.

Controlling nanoparticle formation via sizable cages of supramolecular soft materials

We present a new generic strategy to fabricate nanoparticles in the “cages” within the fibrous networks of supramolecular soft materials. As the cages can be acquired by a design-and-production manner, the size of nanoparticles synthesized within the cages can be tuned accordingly. To implement this idea, both selenium and silver were chosen for the detailed investigation. It follows that the sizes of selenium and silver nanoparticles can be controlled by tuning the pore size of the fiber networks in the material. When the concentration of the gelator is high enough, monodisperse nanoparticles can be prepared. More interestingly, the morphology of the nanoparticles can be altered: silver disks can be formed when the concentrations of both the gelator and silver nitrate are sufficiently low. As the fiber network serves as a physical barrier and semisolid support for the nanoparticles, the stability in the aqueous media and the ease of application of these nanoparticles can be substantially enhanced. This robust surfactant-free approach will not only allow the controlled fabrication of nanoparticles, but also can be applied to the fabrication of composite materials for robust applications.

Using geographic information systems (GIS) to assess the role of the built environment in influencing obesity : a glossary

Features of the built environment are increasingly being recognised as potentially important determinants of obesity. This has come about, in part, because of advances in methodological tools such as Geographic Information Systems (GIS). GIS has made the procurement of data related to the built environment easier and given researchers the flexibility to create a new generation of environmental exposure measures such as the travel time to the nearest supermarket or calculations of the amount of neighbourhood greenspace. Given the rapid advances in the availability of GIS data and the relative ease of use of GIS software, a glossary on the use of GIS to assess the built environment is timely. As a case study, we draw on aspects the food and physical activity environments as they might apply to obesity, to define key GIS terms related to data collection, concepts, and the measurement of environmental features.

How social is the virtual design studio? A case study of a third year design studio

With the advent of social networks, it became apparent that the social aspect of designing and learning plays a crucial role in students’ education. Technologies and skills are the base on which learners interact. The ease of communication, leadership opportunity, democratic interaction, teamwork, and the sense of community are some of the aspects that are now in the centre of design interaction. The paper examines Virtual Design Studios (VDS) that used media-rich platforms and analyses the influence the social aspect plays in solving all problems on the sample of a design studio at Deakin University. It studies the effectiveness of the generated social intelligence and explores the facilitation of students’ self-directed learning. Hereby the paper studies the construction of knowledge via social interaction and how blended learning environments foster motivation and information exchange. It presents its finding based on VDS that were held over the past three years.

Toward exposing and accessing HPC applications in a SaaS cloud

The cost and time of deploying HPC applications on clouds is a problem. Instead of conducting their research discipline specialists are forced to carry out activities for application deployment, publication and ease of access. In response, a new approach for HPC application deployment and access in clouds is proposed. The major innovations are a new approach to deploying and executing HPC applications on IaaS and PaaS clouds, and exposing HPC applications as services. Through three case studies this paper demonstrates the feasibility and effectiveness of the proposed approach that could lead to the building of a SaaS library of discipline-oriented services evocable through user friendly, discipline specific interfaces. The new approach will reduce the time and money needed to deploy and expose discipline HPC applications.

Fuzzy FMEA with a guided rules reduction system for prioritization of failures

Purpose – To propose a generic method to simplify the fuzzy logic-based failure mode and effect analysis (FMEA) methodology by reducing the number of rules that needs to be provided by FMEA users for the fuzzy risk priority number (RPN) modeling process.

Design/methodology/approach – The fuzzy RPN approach typically requires a large number of rules, and it is a tedious task to obtain a full set of rules. The larger the number of rules provided by the users, the better the prediction accuracy of the fuzzy RPN model. As the number of rules required increases, ease of use of the model decreases since the users have to provide a lot of information/rules for the modeling process. A guided rules reduction system (GRRS) is thus proposed to regulate the number of rules required during the fuzzy RPN modeling process. The effectiveness of the proposed GRRS is investigated using three real-world case studies in a semiconductor manufacturing process.

Findings – In this paper, we argued that not all the rules are actually required in the fuzzy RPN model. Eliminating some of the rules does not necessarily lead to a significant change in the model output. However, some of the rules are vitally important and cannot be ignored. The proposed GRRS is able to provide guidelines to the users which rules are required and which can be eliminated. By employing the GRRS, the users do not need to provide all the rules, but only the important ones when constructing the fuzzy RPN model. The results obtained from the case studies demonstrate that the proposed GRRS is able to reduce the number of rules required and, at the same time, to maintain the ability of the Fuzzy RPN model to produce predictions that are in agreement with experts' knowledge in risk evaluation, ranking, and prioritization tasks.

Research limitations/implications – The proposed GRRS is limited to FMEA systems that utilize the fuzzy RPN model.

Practical implications – The proposed GRRS is able to simplify the fuzzy logic-based FMEA methodology and make it possible to be implemented in real environments.

Originality/value – The value of the current paper is on the proposal of a GRRS for rule reduction to enhance the practical use of the fuzzy RPN model in real environments.

Governance disclosure on the internet : the case of Australian State Government Departments

This paper examines corporate governance disclosures on the websites of Australian state government departments. The study focuses on the nature and extent of governance information and the ease of finding this information directly on department websites and also in annual reports which are downloadable from websites. Our sample comprises six departments from each of the six states in Australia, giving a sample size of 36 departments. Our findings indicate considerable variability in both the level of disclosure and the accessibility of the information disclosed. The study also highlights a lack of consensus regarding the meaning of governance and what governance comprises, together with the need for a more structured approach to communicating governance information to stakeholders.