Dissertations / Theses on the topic 'Assets (Accounting) Data processing'

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.

Auditors are encountering more and more computerized accounting applications as the pervasiveness of computing technology increases in business. Auditors, therefore, need to adapt their audit approaches in the face of the changes caused by the new technology. The AICPA has addressed the issue by requiring auditors to consider the nature of the data processing system ln their client environments when planning the audits. Specialists, if necessary, are recommended to be brought in as part of the audit team in audits involving computerized accounting applications. The implicit assumption behind this is that the specialists would make “better” judgments in auditing computerized systems than non-specialists. A need was seen to compare the judgments of specialists and non-specialists in evaluating controls in a simple computerized environment. The results indicate that while both specialists and non-specialists have a high degree of consensus, a significant difference existed between the two groups of auditors. Both groups of auditors exhibited high reliability and self-insights. Experienced non-specialists had lower consensus than specialists while inexperienced non-specialists had lower reliability than specialists. Firm affiliation effects were noted for the non-specialists in their consensus scores. Unlike previous studies, segregation of duties cue did not account for a majority of the variance In judgments. This cue was considered important only by the experienced non-specialists. A need was seen for further research into how the difference ln consensus affects subsequent audit program planning.
Ph. D.
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The purpose of this research is to propose metrics to evaluate the user interface factors that impact on the user experience of Software Accounting Applications (SAAs) used to support the accounting business activities in Small Medium and Micro Enterprises (SMMEs) operating in developing countries. The research commences by outlining the conceptual background that introduces the study. In the introductory chapter, the problems together with the objectives that motivate the significance of the study are presented. In the same chapter, the overall research focus and how each of the research questions are treated to accomplish the intended goals are defined. In Chapter 2, the typical accounting business activities for SMMEs operating in developing countries are investigated. Findings from the preliminary survey revealed that Pastel accounting is the commonly used SMME accounting application used in developing countries. Inventory management, cash book processing, preparation of financial statements, customer and supplier documents processing are revealed as the most prevalent SMME accounting activities. This chapter highlights the problems that inhibit the implementation and the delivery of full benefits of using these SAAs. After indentifying the SAA problems, user experience aspects of the SAA are addressed in Chapter 3. User experience (UX) is defined and existing UX evaluation criteria are discussed. The findings form the basis for choosing the applicable criteria for evaluating the User Interface (UI) factors impacting on the UX of Pastel accounting. The proposed user experience evaluation metrics are described in Chapter 4. A discussion on how the metrics are implemented and what UI aspect they measure is presented. The research design and methodology followed is discussed in Chapter 5. The chapter outlines the possible research philosophy, strategy, methods and data collecting methods. A choice is made about the appropriate approach to answer the stated research questions to satisfy the intended overall research objective. A phenomenologist, qualitative inductive approach is adopted in the study. A contextual inquiry case-study strategy is chosen as applicable to this research. Data is collected using expert reviews, user observation and subjective questionnaires. After the choice of the research techniques, the case study results are presented and analysed in Chapter 6. It is found that Pastel UI is attractive and the users are happy with the visual design of the application. The major factors that impact on Pastel accounting are its lack of 4 feedback and its complexity which makes it difficult for first time users to use the application and the paucity of the help function. After the observed findings, the conclusions and recommendations of the research are presented in Chapter 7. It has been concluded that Pastel accounting UI fails to captivate a positive user experience for first-time users; the users do not find the expected help from the Help function and are often left wondering about the status of the system and the outcome of their actions on a task. Recommendations on how designers would make Pastel user interface more helpful, easy to use, and provide adequate feedback are presented in Chapter 7.

Research object: information systems for accounting data processing. Research aim: to analyse the aspects, criteria and indices of the quality of integrated accounting data processing and to evaluate the quality of integrated data processing in four information systems of accounting data processing. Objectives: • To analyze the theoretical aspects of integrated accounting data. • To analyze the types of information systems used for accounting data processing. • To choose the methods for the quality analysis of information systems of integrated data processing and to form evaluation system of criteria. • To choose the matrices of information systems of integrated data processing indices and to identify their meaning. • To determine the meanings of indices of the four information systems of integrated accounting data processing and evaluate their ability to manage data. Research methods: monographic, comparing, logical analysis and generalization, data analysis and systemizing, graphical representation, observing, questionnaire, statistic managing of data, evaluation, generalizing and other scientific research methods. After the analysis of foreign and Lithuanian references, the conception of integrated accounting data processing was defined and the evaluation aspects were determined. The model of evaluation of integrated data processing quality has also been created. The system of criteria and indices was created and the methods of denoting the meaning were chosen. On the... [to full text]

In this research the relationships between user information satisfaction (UIS) and user productivity were examined. Two users groups were used to test the following hypotheses: H₁_A: There is no relationship between UIS and perceptions of decision-making quality for academic department heads. H₁_B: There is no relationship between UIS and perceptions of decision-making quality for managers within the controller’s office. H₂: There is no relationship between UIS and objectively measured productivity for managers within the controller’s office. H₃: There is no relationship between UIS and a user’s length of experience with a system. H₄_A: There is no relationship between UIS and a user’s age. H₄_B: There is no relationship between UIS and a user’s sex. H₄_C: There is no relationship between UIS and a user’s level of education. Data utilized in testing the hypotheses were collected with a packet of six questionnaires mailed to the controllers of 100 universities. Usable responses were obtained from 107 of 300 controller’s office managers and 77 of 300 academic users. H₁_A, H₁_B and H₂ were tested with canonical correlation analysis. H₃, H₄_A, H₄_B and H₄_C were tested with multiple regression. The findings can be summarized as follows: 1. Satisfaction with computer processing was correlated with making better operating budget decisions for both groups and helping academic users track activities in research, grant and designated gift accounts. 2. Satisfaction with system related problem finding was correlated with elimination of steps and making jobs easier for managers, and with helping academic users track activity in research accounts, and to feel they have benefited overall from FRS. 3. Satisfaction with the linear combination of inputs and problem finding was correlated with financial transactions per full time employee equivalents (FTE), late internal reports per total internal reports and number of ledger accounts per FTE. 4. More frequent users of FRS were more satisfied. Additionally, UIS and mandatory system usage were positively correlated. 5. UIS and sex were moderately correlated. Specifically, males within the academic group were less satisfied with FRS than the females surveyed.
Ph. D.

O contínuo aparecimento de novos conceitos para o desenvolvimento e controle de uma organização, os avanços da Contabilidade Gerencial além da crescente demanda pela Contabilidade Financeira colocam um desafio para a Contabilidade e todos os envolvidos na sua utilização, operação, pesquisa, desenvolvimento e implementação. Este desafio tem sido mais forte devido ao aumento da complexidade das organizações e o impacto causado pelos Computadores, que reforçaram o conceito de velocidade nos negócios. Adicionalmente, a influencia da cultura japonesa na Administração Organizacional, mais especificamente, \"kanban\", \"Just in Time\", Circulos de Qualidade e flexibilidade, trouxeram mudanças no comportamento organizacional, pressionando a área contábil a atuar dentro dos mesmos padrões. Muitos autores tem questionado sobre estes aspectos como, por exemplo: Bromwich & Hopwood em \" Research and Current Issues in Management Accounting (1986, dizendo: \"Varias abordagens para estrutura organizacional estão criando diferentes necessidades de informação para decisão e controle. Maior enfase está sendo colocada na necessidade de atender tanto as necessidades de informação locais quando as da administração central, e mais, \"a Contabilidade é tambem chamada a desempenhar um papel explicito na mobilização da mudança organizacional. Nao mais vista como um mero repositório passivo de dados do passado, o sistema contábil é parte integrante do desenho de diferentes abordagens na gestão da visibilidade organizacional e das várias direções para sua atuação.\" Estes aspectos foram tambem identificados por Iudicibus em \"Teoria da Contabilidade (1980), ao discutir as categorias de usuários da informação contábil e seus objetivos. Assim, a Contabilidade e os Contadores vem sendo mais e mais requesitados a suprir toda a organização com melhores seriços e informações. O Contador como profissional é solicitado a ser empresário, e sair de sua posição tradicional de \" dono dos dados\" para um novo papel, o de agente de serviços de informação e facilitador na tomada de decisão. Portanto, o Contador e o Sistema de Informação Contábil devem estar totalmente integrados aos objetivos da organização, tanto internos quanto externos. A questão é: como o Sistema de Informação Contábil pode satisfazer as necessidades de informação de uma organização. O objetivo desta tese é o de revisar a abordagem sistêmica da Contabilidade considerando os novos conceitos acima propostos.
The continuous release of new concepts in the development and control of an Organization, the advances of Managerial Accounting plus the growing requirements for Financial Accounting present all together a challenge for Accounting and for all individuals somehow involved in its usage, operation, research, development and implementation. This challenge has been stronger due to the increase in the complexity of an organization and the impact caused by the use of Computers, which have introduced the concept of speed in business. Additionally, the influence of the Japanese culture in Business Administration, more specifically, the Kanban, Just in Time, Quality Circles and flexibility, has caused many changes in the organizations behavior, pressuring the Accounting area to act accordingly. Several authors have questioned about these points as for example: Bromwich & Hopwood in Research and Current issues in Management Accounting (1986), saying: Different approaches to organizational structuring are creating different information needs for decision making and control. Greater emphasis is being placed on the need to service both local and central management needs for information, and more, Accounting is also being called upon to play a quite explicit role in the mobilization of organizational change. No longer seen as a mere passive reckoning of the economics of the past, accounting systems are now being implicated in the design of different approaches to the management of organizational visibility and different incentives for organizational action. This aspect had also been identified by Iudícibus in Teoria da Contabilidade (1980) when discussing the Categories of accounting information users and their objectives. Thus, the Accounting and the Accountants are being requested more and more to supply the entire organization with better service and information. The Accountant, as a professional, is asked to be a businessman, changing from his old position of data owner to a new one, as an Information Service Agent, and as a decision making facilitator. Therefore, the Accountant and the Accounting System must be fully integrated with the companys objectives internally and externally. The question is, how the Accounting System can satisfy the information requirements of a Company. The objective of this study is to revise the systems approach for Accounting in a computerized environment considering the new concepts above explained.

The objective of this thesis was to explore the nature of expenditure incurred on the internal development of software and its treatment in terms of the accounting and taxation frameworks to which it is subject. In fulfilling the primary objective the thesis had a number of subsidiary considerations. These included, firstly, a brief analysis of the approach of the software industry in South Africa to the taxation treatment of this type of software. The second consideration was a discussion and analysis of the taxation framework which differentiates between capital and revenue and the extent to which the receipts produced by internally developed software may be informative of the nature of the expenditure. The third was an analysis of the deductibility of expenditure incurred in the production of software with the fourth analysing the tests employed in the determination of whether expenditure is capital or revenue in nature. The fifth objective was to briefly analyse the accounting standards which find application in the determination of whether or not the software created can be considered a capital asset. The final subsidiary objective of the thesis was an analysis of the taxation framework applicable to software in respect of research and development incentives, as well as the position in the United States of America. Throughout the thesis the most apparent commonality is that there exists a significant level of uncertainty as to the taxation treatment of software both in South Africa and in America. The research concludes by stating that such uncertainty is prejudicial to the interests of research and development in relation to software.

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This study sought to investigate how the strategic positioning of Accounting Organizations with the implementation of the Public Digital Bookkeeping System - SPED. For this carried out a quantitative classification, descriptive and survey, in which a questionnaire was applied to obtain the data. The results showed that 83.30% of survey participants accounting organizations opted for the generic strategy of "differentiation" (PORTER, 2004), that is, they positioned themselves in order to provide services with higher quality and invest in their organizational structures, seeking to offer superior benefits those of competitors.
Este trabalho procurou investigar qual o posicionamento estrat??gico das organiza????es cont??beis com a implanta????o do Sistema P??blico de Escritura????o Digital - SPED. Para isso realizou-se uma pesquisa de classifica????o quantitativa, descritiva e de levantamento (survey), no qual foi aplicado um question??rio para a obten????o dos dados. Os resultados demonstraram que 83,30% das organiza????es cont??beis participantes da pesquisa optaram pela estrat??gia gen??rica de "Diferencia????o" (PORTER, 2004), ou seja, se posicionaram visando prestar servi??os com maior qualidade e investir nas suas estruturas organizacionais, procurando oferecer benef??cios superiores aos dos concorrentes.

Résumé

Le cadre théorique de la contingence structurelle associe généralement « contexte, structure et performance » (Burns et Stalker, 1961; Woodward, 1965; Lawrence et Lorsch, 1967 ;Mintzberg, 1979).Le besoin de tester cette théorie dans l’environnement d’un pays sous développé (PSD) nous a conduit, dans cette recherche, à l’utilisation d’un cadre réduit basé uniquement sur des liens entre la technologie (remplacée par TI) et la structure (Galbraith, 1972 ;Lacrampe, 1974 ;Leifer, 1988).

Notre cadre théorique s’appuie sur les approches managériales, économiques et organisationnelles des TI et de l’EDI (Leavitt, 1968 ;Scott Morton, 1991). Il utilise la théorie contingente de la gestion comptable (Otley, 1980; Chapman, 1997) et des systèmes d’information comptable AIS (Sutton, 1995; Maudlin et Ruchala, 1999; Baldwin et alii, 2000; Dunk, 2001) comme domaine d’opérationnalisation (système d’information fonctionnel).

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Doctorat en Sciences économiques et de gestion
info:eu-repo/semantics/nonPublished

by Fong Kwan-ting, Ronald, Koo Cheuk-wah, Anthony.
Thesis (M.B.A.)--Chinese University of Hong Kong, 1994.
Includes bibliographical references (leaves 56-58).
ACKNOWLEDGEMENT --- p.i
ABSTRACT --- p.ii
TABLE OF CONTENTS --- p.iii
LIST OF FIGURES --- p.v
LIST OF EXHIBITS --- p.vi
Chapter
Chapter I. --- INTRODUCTION --- p.1
Objective of this Project --- p.2
Planning and Allocating Resources --- p.2
Controliing Operations --- p.3
Evaluating the Performance of Segment Managers --- p.3
Background of C&P Company -- a Hypothetical Case --- p.3
Chapter II. --- LITERATURE REVIEW --- p.5
Marketing Performance Assessment --- p.5
Marketing Efficiency --- p.6
Marketing Effectiveness --- p.7
Marketing audit --- p.7
Marketing effectiveness --- p.9
Recent Developments of Marketing Performance Assessment --- p.10
Concluding Remarks --- p.13
Segmental Contribution Analysis --- p.14
Terminologies Used in Segmental Contribution Analysis --- p.14
Direct fixed costs --- p.14
Common fixed costs- --- p.15
Contribution margin --- p.15
Performance margin --- p.15
Segment margin --- p.15
Residual income analysis --- p.16
Net income --- p.16
Segmental Contribution Accounting System --- p.16
Application of the Proposed Segmental Contribution Accounting System --- p.18
Contribution margin --- p.18
Segment margin --- p.18
Evaluating segment manager's performance --- p.19
Concluding Remarks --- p.19
Chapter III. --- SYSTEM DESIGN FOR THE C&P COMPANY --- p.21
Prototype --- p.21
Input Formats --- p.21
Output Formats --- p.22
Structure Analysis --- p.22
Data Flow Diagram --- p.22
System Dictionary --- p.23
Transform Descriptions --- p.23
Chapter IV. --- CONCLUSION & DIRECTION FOR FUTURE RESEARCH --- p.24
EXHIBITS --- p.25
BIBLIOGRAPHY --- p.56

M.Comm.
The primary objective of the dissertation is: • To explain the design and implementation of effective accounting systems and procedures in a small organisation with a workforce of less than 100 employees. The secondary objectives of the dissertation are as follows: • To explain the nature of current non-value adding accounting systems and procedures whch the small organisation should change or eliminate; • To explain the nature of desired value-adding accounting systems and procedures which should be introduced by the small organisation; • To explain management involvement and participation in the design and implementation of accounting systems and procedures manuals in a small organisation; • To explain the purpose, objectives, need for and basic writing principles which a written accounting procedure of a small organisation must adhere to; • To explain the steps to be followed to design and implement an accounting system and procedure; and • To propose suggestions and recommendations with reference to the design and implementation of accounting systems and procedures. • To determine the minimum and maximum accounting systems and procedures that needed to be implemented in the small organisation; • To identify the shortcomings and positives regarding the information supplied by the current Accounting systems. All of the abovelisted primary and secondary objectives have effect on a small organisation with less than 100 employees, a limited cashflow and which pays limited attention to procedures, due to time constraints. The time constraints relate primarily to the limited workforce.

Thesis (Ph. D.)--University of Texas at Austin, 2005.
Vita. Includes bibliographical references (p. 188-195). Also available online via the University of Texas Libraries website (http://www.lib.utexas.edu/).

In 2009, The United States Securities and Exchange Commission (SEC) issued a mandate requiring public companies to provide financial information to the SEC and on their corporate Web sites in an interactive data format using the eXtensible Business Reporting Language (XBRL). This dissertation consists of three separate, but interrelated studies exploring issues related to interactive data visualization in financial reporting contexts. The first study employs theories in information systems (task-technology fit and the technology-performance chain model) and cognitive psychology (cognitive load) to examine the link between characteristics of interactive data visualization and task requirements in a financial analysis context, and the impact of that link on task performance and user attitudes towards interactive data technology use. The second study extends the first by examining the effects of prior interactive data technology use on future choice to use an interactive technology. This study uses the IS continuance model to examine antecedents to continued interactive technology use based on previous assessments of task-technology fit and performance impacts from the first study. The third study employs an elaboration likelihood model (ELM) to understand the interactivity concept and its impact on information processing and belief/attitude formation. This study examines the impact of increasing interactivity on investor perceptions of forecast credibility and on a firm's attractiveness as a potential investment choice. Overall, these three studies provide insights on factors that impact decision-making in interactive financial reporting contexts, and how characteristics of interactive data visualization impact information processing, user perceptions, and task performance.
Ph.D.
Doctorate
Dean's Office, College of Business Administration
Business Administration
Business Administration; Accounting Track

碩士
國立東華大學
管理學院高階經營管理碩士在職專班
100
Due to current law regulations, and technical constraints, the tax accounting services even after nearly 55 years of development is stagnated as an individual business with highly profession but low productivity However, this service industry itself can generate national total annual output value more than NT $ 30 billion. With this high industry value, the researchers should devote more efforts to the tax accounting service to improve the productivity and increase the added value. This study proposes an initiative cloud tax data processing system, which integrates accounting services, internet technology, and innovative business strategies. There are six characteristics of this new system: 1. cloud tax data processing system that can create the strategic vision of product differentiation; 2. the regional service centers can establish the advantage of scale economics; 3. the customized services can be developed by the with the strategic vision; 4. easy to develop the competitive strategy with the advantage of scale economics; 5. strategically incorporate the economies of scale, bargaining power, and opportunities for cooperation. In addition to reposition the service industry through these strategic concepts, this system can transform the tax accounting industry into a “Blue Ocean” niche market with added value as well as helps to develop an analytical framework of an innovation strategy.

The aim of the thesis is to assess the quality of outputs accounting agenda processing in specific programs to handle the needs of accounting entities. On the market there are countless different accounting software, although to some extent differ in several criteria. Here are two selected published accounting software, which is very different from each other. Accounting software for each entity and a necessary part of the tool for processing of accounting and the right choice is very difficult.

South African water management areas could find themselves without enough water for its users due to new methods of performing water allocation as stipulated in the National Water Act of 1998. A water accounting system would address the need for accurate metering, monitoring and auditing of South Africa’s water resources to ensure that users are complying with their allocations. Such a system should be able to provide information such as comparisons between the simulated and observed flow of water at a point, comparisons between the amount of water allocated to a user and the actual water used by that user, and the source and destination of water at a point. This document contains a literature review, an explanation of the methods used to develop a prototype water accounting system and a discussion of the results from testing the system. A literature review was undertaken which covered topics in water resources planning, water resources operations, local legislation for water allocation and new technologies which could be applied to aid the management of water resources in South Africa. The results from the literature review indicated real time water accounting systems can give effect to water allocation rules. The water accounting system is comprised of two simulation models and a database. The models used for the study were the ACRU2000 model and the MIKE BASIN model. These models require data as well as a means to automate the transfer of data between the models and thus a database was developed. The database was developed in Microsoft Access and, in addition to the construction of a number of tables required to house the data, a database dashboard was made to control the functions of the database. An assessment of the ACRU2000 and MIKE BASIN models was performed in order to determine if they are suitable for use as water accounting tools. ACRU2000 was used for its process based, daily rainfall-runoff modelling capabilities. Due to the process based modelling capabilities of ACRU2000, forecasts of rainfall can be used as input to the simulations. Hot starting is the storing of internal model state variables at a particular time and the use of these variables in a different simulation to start the model up again. It was expected that, due to long simulation run times for ACRU2000, it would be beneficial to enable ACRU2000 to be hot started and an attempt to hot start ACRU2000 is presented. This would have allowed for significantly decreased simulation run times as the model can be warmed up for two years and thereafter hot started to run only for one day at a time. An assessment of the MIKE BASIN network allocation model to be used as a water accounting system was performed by attempting to meet the project objectives through building a fictional water supply network. The network is composed of a small catchment containing six runoff generating regions, a reservoir and ten water users. Three network allocation scenarios were constructed in order to fully test the rule sets and allocation capabilities currently available in the MIKE BASIN model. The study has shown that the tools and models used are capable of forming a rudimentary water accounting system. This is encouraging as it shows that there is the potential to improve the water resources management in South Africa using tools that already exist.
Thesis (M.Sc.)-University of KwaZulu-Natal, Pietermaritzburg, 2010.

An audit of financial statements relies heavily on authentic records to yield informed audit opinions. Without proper records of transactions, the objective of auditing financial statements becomes difficult. In the digital environment, determining the authenticity of digital documents for purposes of auditing is even more problematic because of a lack of criteria used by auditors for the declaration of such authenticity. This study sought to develop a framework for the authentication of records in a government accounting system in Botswana with a view to supporting the audit process in the public sector. This qualitative study framed within the interpretivism epistemological research paradigm, used archival diplomatics as a theoretical lens. Data were collected through system analysis, analysis of documents such as legislation, as well as interviews with auditors, ICT professionals and records management practitioners purposively selected from the Botswana National Archives and Records Services, Office of the Auditor General, Department of Information Technology, Accountant-General’s Department, Department of Internal Audit and Department of Corporate Services of the Ministry of Finance and Economic Development. The study established that the legislative framework for managing digital records does exist in Botswana. A lack of skills by records management professionals and auditors to authenticate digital records was also noted. The absence of some criteria to authenticate digital records means that auditors use their own discretion with regard to their authenticity. In addition, as a business system, the Government Accounting and Budgeting System (GABS) does produce and store digital records, but their authenticity and availability over time are not guaranteed. This weakness can be addressed by integrating GABS with an Enterprise Content Management (ECM). Currently, records authenticity in GABS is ensured through reliance on social and technical indicators (information technology and system application controls). The study suggests a framework for the authentication of digital accounting records in a government accounting system with the hope that its implementation would support the audit process. It is concluded that because of the failure to establish guidelines and checklists for auditors to authenticate digital records, there will be continued reliance on information technology and system application controls. Therefore, it is recommended that the Auditor General should develop a checklist for authentication. A further study of the integration of Government Accounting and Budgeting System with an Enterprise Content Management to properly manage digital records produced and stored in the system is recommended.
Information Science
D. Phil. (Information Science)

The aim of this paper is to research how advanced accounting software can be used by police detectives, financial risk specialists and forensic investigation specialists, who are responsible for the investigation and tracing of the reintegration of proceeds of crime, from underground banking into formal banking system (pro active and reactive money laundering investigation) with a view on criminal prosecution. The research started of by looking at the basic ways how proceeds of crime are smuggled before it is integrated into the formal banking system. In that context, the phenomenon of Underground banking was researched. Currency smuggling, Hawala currency transfer schemes and the way in which it is used to move proceeds of crime were discussed in detail. Thereafter Formal banking and the way in which proceeds of crime is reintegrated from underground banking structures into formal banking systems were discussed. The use of advanced accounting software to trace the point where proceeds of crime are reintegrated into formal banking were researched extensively. Accounting software and investigative techniques on how to trace financial transactions which might be tainted with proceeds of crime were discussed. Accounting software which can be used on office computers such as laptops were discussed and more advanced automated systems which can be used to trace proceeds of crime transactions in the formal banking systems were also discussed. In specific, the investigative techniques on how to use these systems as investigative tools were discussed in great detail. This research paper gives a truly unique perspective on the financial investigative and analytical angle on proceeds of crime and money laundering detection.
Criminal Justice
M.Tech. (Forensic Investigation)