Quality Environment (5S) Practice is a concept which has been widely adopted by organizations as one way to achieve Total Quality Management (TQM) and business excellence. 5S refers to 5 principles to maintain quality which emanate from Japanese word Seiri (sorting), Seiton (straightening),...

The Securities and Exchange Commission (SEC) in the United States mandated a new digital reporting system for US companies in late 2008. The new generation of information provision has been dubbed by Chairman Cox, ‘interactive data' (SEC, 2006). Despite the promise of its name, we find that in...

While advanced computing technology, and particularly the use of artificial intelligence in the form of expert systems, could not necessarily be said to be common in the US financial planning domain, it is certainly not unheard of. This situation is significantly different from that found in the...

This article considers Information Technology (IT) adoption strategies as applied to the particular circumstances of e-filing UK Self Assessment (SA) Tax returns . It reports the findings from a study that involved three interested groups in the UK; tax advisers, tax authorities and software...

The electronic world will affect and be affected by tax systems, and these influences need to be understood in order to develop suitable tax systems to operate in this new environment. Our current tax systems were built to operate in a physical environment in which most transactions are...