Systems practitioners often make significant claims for the value of their methodologies and methods. However, when evidence is presented to support these claims, it is usually based solely on the practitioner’s own reflections on single case studies. Less often, practitioners set up...

To improve knowledge of the wind loads on photovoltaic structures mounted on flat roofs at the high angles required in high latitudes, and to study starting flow on low aspect ratio wind turbine blades, a series of wind tunnel tests were undertaken. Thin flat plates of aspect ratios between 0.4...

During the last decade, Latin American countries have brought about important reforms in infrastructure services based both on private sector participation for enhancing internal efficiency and competition for increasing consumer welfare. Infrastructure services have evolved from monopoly and...

A major barrier to the acceptance of small wind turbines is that they are perceived to be noisy. This paper investigates an aspect of noise emission that has not been considered; vibration and noise generation from the tower. First, vibration measurements were made using accelerometers placed on...

During the last decade, Latin American countries have brought about important reforms in infrastructure services based both on private sector participation for enhancing internal efficiency and competition for increasing consumer welfare. Infrastructure services have evolved from monopoly and...

Firms that practice open innovation strategies rely on the cooperation of external firms to provide components, complements and customers for the innovations of the focal firm (Chesbrough, 2003). Such strategies can be quite complex in systems-based industries, which inherently require...

This study examines how using the internal audit function as a management training ground (MTG) impacts manager's reliance on internal auditor recommendations. While prior research suggests that using internal audit as a MTG can adversely affect financial reporting quality, external audit fees,...

The ability to automate tasks and processes using robotic process automation (RPA)—or the development of bots—is receiving significant attention in accounting. Auditors often struggle to know what tasks to automate and how to prioritize bot development. Drawing upon socio-technical systems...

The relevance of academic accounting research to practice has been frequently discussed in the accounting academy, yet very little data has been put forth in these discussions. We create relevance of accounting research (ROAR) scores by asking accounting professionals to read and evaluate the...

As in-person audits were banned by governments and by company policies due to the COVID-19 pandemic, internal auditors had to transition to remote audits to perform their work. Based on survey responses of internal auditors who have conducted both remote and in-person audits, we find that...