Publications and Projects

Writing projects currently under way:

Kenneth Wiltshire, Aastha Malhotra, and Micheal Axelsen (Eds).  Transformational Leadership and Not for Profits and Social Enterprises.  Routledge.  

  • Currently, 425 pages and 115721 words.  

Writing projects Completed:

Of droughts, and flooding rains, of businesses and broken business continuity plans. [941 words, 2 pages] Blog Entry (Destination:  CPA Australia Public Practice – Completed 20/02/2011)

The Virtual Practice [2,474 words, 9 pages] Blog Entry (Destination:  CPA Australia Public Practice – Completed 30/11/2010)

Addendum:  A model specification for an exploration of the effects of the continued use of intelligent decision aids upon auditor knowledge [7,462 words, 33 pages] PhD Confirmation Document Addendum (Destination:  University of Queensland – Completed 15/11/2010)

The effects of continued use of intelligent decision aids upon auditor knowledge [11,991 words, 46 pages] PhD Confirmation Document (Destination:  University of Queensland – Completed 05/10/2009)

4 Comments

  1. Hi..

    Question 1
    For your information Malaysia will implement GST on 1 April 2015. Through my observation there are few critical success factors need to be considered including information technology particularly accounting information systems/computerized decision aids/software.
    Looking at IT research, numerous of research have been conducted on adoption factors, performance impact, technology reliance and so forth. As person who have a solid background on IT and I also believed in accounting, what are the others crucial topic/subject matter pertaining GST and IT that could be studied?

    Question 2
    Pertinent to tax software in Malaysia, I would say most of its are deterministic type (tax preparation). As compared to developed countries such as US/UK, tax software offers not only deterministic , but decision support and expert system especially in tax planning. What is your opinion?

    • Hi @Fiza. Sorry for a late response. I did comment but for some reason it has been lost.

      Regarding Question 1 – I am starting to learn a little about Malaysia – I have friends from there.
      Regarding your CSFs, yes there are a number of those. I really need to rework my CV if you *think* I have a solid background in accounting – I’m an FCPA for CPA Australia and used to chair their ITM CoE.

      Anyway, if you asked me for some ideas, here’s a hodge-podge. Number 1 success factor is the ability to communicate with the regulatory authority running the show. I say this because when we did it here we had the ATO making lots of final tweaks (e.g. are donuts a food? What is the format of a tax invoice?). Number 2 – most of your big accounting information systems can handle GST fairly well. And even most of the small ones. Big issue will be tax invoice formats and getting the codes right. Functionality will exist in COTS solutions. Mostly that will be about the necessary tailoring (e.g. what does your invoice look like etc).

      In my view the biggest issue was in all of the bespoke systems developed for different organisations and any custom reports for the big systems that an organisation may have done. So if you developed a specific web page for the business, that would need updating, or a Microsoft Access/VB.Net application – check that.

      Also the interfaces between systems are pretty critical – do they have an allocation to indicate the GSTable nature of the transaction?

      Another aspect is human training and understanding of the report provided. We had an example here of a report that was modified to include GST and the people receiving the report – at the end of a long line of users – did not realise it included GST. With spectacularly entertaining results.

      If you are talking about a research topic, I think it would be interesting to understand something about the custom AIS development and the work required to make it compliant. Or, how much work a “compliance ready” AIS takes to actually make “compliant”. I don’t know if there’s much out there in that space though.

      OK that’s my immediate brain dump on GST for Question One.

      Thanks: Micheal Axelsen

    • And regarding Question 2, yes a lot of the tax preparation software acts as an Intelligent Decision Aid (my phd topic) to guide people through the taxation preparation process. Here are a couple of papers relevant to that thought:

      Masselli, J. J., Ricketts, R. C., Arnold, V., & Sutton, S. G. (2002). The Impact of Embedded Intelligent Agents on Tax Compliance Decisions. Journal of the American Taxation Association, 24(2), 60-78.

      Noga, T., & Arnold, V. (2002). Do tax decision support systems affect the accuracy of tax compliance decisions? International Journal of Accounting Information Systems, 3(2), 125-144.

      Other than I am not sure what opinion you are asking for. Do I think they are good? Yes, IDAs add consistency to the process and allow many unskilled people to do consistent and mostly accurate work. The more fiddly stuff requires an expert and someone with a ‘passion’ for the topic. Further, most of these regulations have become so complex now that the average person needs such a tool to help them get where they are going.

      Not sure if that’s what you were after.

      Anyway – sorry for the late response. I hope that ‘better late than never’ applies in this situation.

      Thanks: Micheal Axelsen

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