Angela Liew's research while affiliated with University of Auckland and other places
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Publications (11)
Purpose
This study aims to explore the implementation of data analytics in the Big-Four accounting firms, including the extent to which a digital transformation is changing the work of financial auditors, why it is doing so and how these firms are managing the transformation process.
Design/methodology/approach
The authors conducted 23 interviews...
Many authors have advocated a human–centric view of Industrie 4.0 automation, in which the human operator works with augmented powers and capabilities such as super-strength, artificial intelligence and virtual reality, although their roles are still in the manufacture of the product. A human-automation symbiosis in the production process, with rob...
This paper looks at the perceived behavioural changes in senior management as a result of embracing information technology to enact and enforce management controls. A case study approach was used to explain the association between individuals and technology-structured management controls. Data were collected through observations, interviews and doc...
When competition is tough and resources are scarce, management may seek ways to systematise their decision-making process so as to better control their operations and resource allocations. Yet little is known about how decision technology is used in practice during the new product development process as a means to exercise, administer and accomplis...
When competition is tough and resources are scarce, management may seek ways to systematise their decision-making process so as to control their operations and resource allocations. Yet little is known about how decision technology is used as a means to administer managerial control. This research investigates how an organisation used decision tech...
Decision problems often consist of numerous smaller decisions that are aggregated and interrelated while spanning multiple domains, paradigms, and/or perspectives. Therefore, the decision making process should be structured in such a flexible and iterative manner that enables a range of structured to unstructured decisions to be considered, built a...
This research study focuses on commercial firms that adopt a computerized Stage-Gate® decision support tool in their new product development process. The Stage-Gate® Product Innovation process is a well adopted and researched decision process in new product development. It is a structured and formalized process in which a variety of financial and n...
Every decision has a different level of influence or impact in the human life. Very often, numerous smaller decisions have to be made before a complex decision can eventually arrive at its best conclusion. Moreover, each decision may have a bearing on other subsequent decisions, and thus requires the decision making process to be structured in such...
![Figure 1: Converging Decision Analysis (adapted from [16, 19])](profile/David-Sundaram/publication/224755565/figure/fig1/AS:302628123758603@1449163575688/Converging-Decision-Analysis-adapted-from-16-19_Q320.jpg)
![Figure 2: Individual and Organisational Learning (adapted from [1, 22])](profile/David-Sundaram/publication/224755565/figure/fig2/AS:302628123758606@1449163575723/Individual-and-Organisational-Learning-adapted-from-1-22_Q320.jpg)
![Figure 3: Cyclical Modelling Process (adapted from [3, 9, 20])](profile/David-Sundaram/publication/224755565/figure/fig3/AS:302628123758607@1449163575765/Cyclical-Modelling-Process-adapted-from-3-9-20_Q320.jpg)
Decision making processes and systems to support the same have focused for the most part on narrow disciplines, paradigms, perspectives, and pre-determined processes. Apart from these most decision processes and systems are designed to solve simple problems and are therefore unable to support complex problems that consist of interrelated decisions...
Citations
... Effect of technology on the nature of work of accountants Digital transformation at the workplace is changing the work of financial auditors as observed by Liew et al. (2022) in their exploratory study on the implementation of data analytics in the Big-Four accounting firms. The authors find a climate of positive attitude towards new technology and accompanying actions in the Big-Four firms and that financial auditors are providing deep business insights through data visualisation. ...
... In recent years, researchers have been giving more attention to the relationship between ERP systems and accounting (Sardo and Alves, 2018). However, the existing research in this area (adoption of AIS) points to unsatisfactory and inconclusive results (Sutton, 2006;Granlund, 2011;Grabski et al., 2011) and it shows that production of information for management control and decision-making has been ignored (Granlund, 2011;Liew, 2015Liew, , 2019. In addition, most studies have not dealt with information systems within the context of ERP systems, despite the fact that the combination of AIS and ERP seems to be obvious (Daoud and Triki, 2013). ...
... 1. improving a specific product, organizational operation, IT system or service within the defined ranges of changeswhich allows a slight increase in the overall quality of the solution, service, interactions, etc., 2. innovation, i.e. a new product, service, or application, that results from the innovative combination of the existing elements; as well as EI are also an interdisciplinary approach to search for new ideas and concepts, based on the knowledge from the applied/development researches from the anthropocentric, social, biotic and technical point of view (Dewicka, 2016); they synergistically increase the overall quality of the solution, or management, production, logistics and analysis level of organization, whereas their implementation enables i.e. unlocking creativity of the employees (Taylor et al., 2020), the ergonomics improvement for the HME interaction (Wróbel, 2020b), as well as professional stimulation of people with resource deficits (Butlewski, 2018). ...
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![[object Object]](https://i1.rgstatic.net/ii/profile.image/272555055513607-1441993597391_Q64/John-Chen-6.jpg)
![[object Object]](https://i1.rgstatic.net/ii/profile.image/665266899931141-1535623397111_Q64/Xun-Xu-15.jpg)
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... To define the influence of digitalisation on behavioural aspects of MC, it is therefore necessary to analyse the business and operating model of a company (Abernethy et al., 2013;Liew, 2015). Digitalisation enables the implementation of new methods and technologies that reduces the information asymmetry (Abernethy et al., 2013). ...
... Applying management decisions in organizations has brought new dimensions in technology and innovation management theory (Wollmann and Steiner 2017;Annavarapu 2016;Liew and Sundaram 2005). In the technology and innovation management field, complex decision-making models can be thought of as a circular chain with the main following links (cf. ...
![[object Object]](https://i1.rgstatic.net/ii/profile.image/370051581530113-1465238580204_Q64/David-Sundaram.jpg)
... The program uses tailored object-oriented software design techniques (Apple inc, 2010; Sowa & Zachman, 1992;Liew and Sundaram, 2007) in the C++ low level language. This technique allows the developer to create functions within the program that can access any other value, descriptive or numeric, stored by any other function. ...
... For the practices namely, collaboration and experimentation, Patrakosol and Olson (2007) noted the strong relationship between collaboration and evolutionary innovations for efficient software design. The practice "flexible structure" integrates the flexibility in the decision with strategy as shown by parallel, sequential, convergent, and interwoven decisions (Liew & Sundaram, 2009). The practice "flexible organizational structure" provides the flexibility, responsiveness, and coordination of actors along with rapid development of software (Nerur et al., 2005). ...
