Purpose – The purpose of this paper is to examine and evaluate the internationalisation of Australian auditing standards by analysing the submissions to the Auditing and Assurance Standards Board's (AUASB) strategic directions paper (SDP) and comparing the proposed and approved strategic...

Purpose -The purpose of the paper is to focus on the rating, ranking and valuing of firms. Design/methodology/approach -Fuzzy logic and expert systems are used in order to provide a score for the firm(s) under consideration, representing the firm value-creating power. Findings -The fuzzy expert...

A new machining center selection methodology that aims to optimize the long-term machining performance is developed in this paper. In the developed model, the structural machining center components that are critical in the long-term machining performance are evaluated and scored to obtain a...

Purpose – The purpose of this study is twofold: to investigate whether it is meaningful to use the Engineering Index (Ei) classification scheme for browsing, and then, if proven useful, to investigate the performance of an automated classification algorithm based on the Ei classification...

Purpose – This paper sets out to examine the relationship between the perceptions of the strategic value of e‐commerce and e‐commerce adoption among 107 owners/managers of small and medium‐sized enterprises (SMEs) in a transitional economy, Ghana. Design/methodology/approach – The...