You are here

UCF Digital Collections ยป ETD Collection

A THEORY OF COMPLEX ADAPTIVE INQUIRING ORGANIZATIONS: APPLICATION TO CONTINUOUS ASSURANCE OF CORPORATE FINANCIAL INFORMATION

Download pdf | Full Screen View

Date Issued:
2009
Abstract/Description:
Drawing upon the theories of complexity and complex adaptive systems and the Singerian Inquiring System from C. West Churchman's seminal work The Design of Inquiring Systems the dissertation herein develops a systems design theory for continuous auditing systems. The dissertation consists of discussion of the two foundational theories, development of the Theory of Complex Adaptive Inquiring Organizations (CAIO) and associated design principles for a continuous auditing system supporting a CAIO, and instantiation of the CAIO theory. The instantiation consists of an agent-based model depicting the marketplace for Frontier Airlines that generates an anticipated market share used as an integral component in a mock auditor going concern opinion for the airline. As a whole, the dissertation addresses the lack of an underlying system design theory and comprehensive view needed to build upon and advance the continuous assurance movement and addresses the question of how continuous auditing systems should be designed to produce knowledge – knowledge that benefits auditors, clients, and society as a whole.
Title: A THEORY OF COMPLEX ADAPTIVE INQUIRING ORGANIZATIONS: APPLICATION TO CONTINUOUS ASSURANCE OF CORPORATE FINANCIAL INFORMATION.
47 views
20 downloads
Name(s): Kuhn, John, Author
Cheney, Paul, Committee Chair
University of Central Florida, Degree Grantor
Type of Resource: text
Date Issued: 2009
Publisher: University of Central Florida
Language(s): English
Abstract/Description: Drawing upon the theories of complexity and complex adaptive systems and the Singerian Inquiring System from C. West Churchman's seminal work The Design of Inquiring Systems the dissertation herein develops a systems design theory for continuous auditing systems. The dissertation consists of discussion of the two foundational theories, development of the Theory of Complex Adaptive Inquiring Organizations (CAIO) and associated design principles for a continuous auditing system supporting a CAIO, and instantiation of the CAIO theory. The instantiation consists of an agent-based model depicting the marketplace for Frontier Airlines that generates an anticipated market share used as an integral component in a mock auditor going concern opinion for the airline. As a whole, the dissertation addresses the lack of an underlying system design theory and comprehensive view needed to build upon and advance the continuous assurance movement and addresses the question of how continuous auditing systems should be designed to produce knowledge – knowledge that benefits auditors, clients, and society as a whole.
Identifier: CFE0002848 (IID), ucf:48052 (fedora)
Note(s): 2009-05-01
Ph.D.
Business Administration, Department of Management Information Systems
Doctorate
This record was generated from author submitted information.
Subject(s): continuous auditing
going concern opinion
complexity theory
complex adaptive systems
agent-based modeling
Persistent Link to This Record: http://purl.flvc.org/ucf/fd/CFE0002848
Restrictions on Access: public
Host Institution: UCF

In Collections