Aiming at discovering target customers,this article establishes the value assessment system for government& corporate customers according to the level,stability and accessibility of customer value.With 137 custome...Aiming at discovering target customers,this article establishes the value assessment system for government& corporate customers according to the level,stability and accessibility of customer value.With 137 customers as samples,it builds the government & corporate customer value assessment system through analytic hierarchy process(AHP) and identifies target government &corpora te customers by indicator optimization,model fitting and cluster analysis.All these achievements help accurate identification of high-value government and corporate customers and optimization of resource allocation for customer service.展开更多
Computer assisted audit techniques （CAATs） are audit technologies that allow auditors to perform their audit work efficiently and effectively. However, little is known about CAATs adoption process by audit firms. Th...Computer assisted audit techniques （CAATs） are audit technologies that allow auditors to perform their audit work efficiently and effectively. However, little is known about CAATs adoption process by audit firms. Therefore, this paper adapts the technology readiness theory （TRI）, the unified theory of acceptance and use of technology （UTAUT） and the technology-organization environment （TOE） framework and Denison organizational culture theory, and presents a new theory of unified technology readiness and cultural-technological-organizational-environmental model （UTR-CTOE）, to explain CAATs adoption at both individual level and firm level. The methodology used in the study consists of a random sampling among the auditors through the administration of questionnaire. A total of 581 auditors registered with Mauritius Institute of Professional Accountants （MIPA） respond to the survey. Our main findings of this paper confirm that the relation between beliefs, such as perceived usefulness, perceived ease of use, facilitating condition and social influence, and motivation is positively correlated, while beliefs have a negative correlation with inhibition towards CAATs adoption. Results also indicate that firm＇s decision for CAATs adoption is positively influenced by cultural, technological, organizational, and environmental factors. Furthermore, there is an indirect impact of firm＇s internal and external influences on auditors＇ adoption of CAATs.展开更多
Nowadays,mobile operators in China mainland are facing fierce competition from one to another,and their focus of customer competition has,in general,shifted from public to corporate customers.One big challenge in corp...Nowadays,mobile operators in China mainland are facing fierce competition from one to another,and their focus of customer competition has,in general,shifted from public to corporate customers.One big challenge in corporate customer management is how to identify fake corporate members and potential corporate members from corporate customers.In this study,we have proposed an identification method that combines the rule-based and probabilistic methods.Through this method,fake corporate members can be eliminated and external potential members can be mined.The experimental results based on the data obtained from a local mobile operator revealed that the proposed method can effectively and efficiently identify fake and potential corporate members.The proposed method can be used to improve the management of corporate customers.展开更多
基金The work presented in this study is supported by the National Natural Science Foundation of China （Grant No.71372046）. As the authors of this paper, we＇d like to express our sincere gratitude to China enterprise research center, Tsinghua University. Since without the inspiring academic atmosphere, we could hardly come up with the creativity of this study. Besides, we also appreciate the cooperation of our subjects who were all students of our university.
文摘Aiming at discovering target customers,this article establishes the value assessment system for government& corporate customers according to the level,stability and accessibility of customer value.With 137 customers as samples,it builds the government & corporate customer value assessment system through analytic hierarchy process(AHP) and identifies target government &corpora te customers by indicator optimization,model fitting and cluster analysis.All these achievements help accurate identification of high-value government and corporate customers and optimization of resource allocation for customer service.
文摘Computer assisted audit techniques （CAATs） are audit technologies that allow auditors to perform their audit work efficiently and effectively. However, little is known about CAATs adoption process by audit firms. Therefore, this paper adapts the technology readiness theory （TRI）, the unified theory of acceptance and use of technology （UTAUT） and the technology-organization environment （TOE） framework and Denison organizational culture theory, and presents a new theory of unified technology readiness and cultural-technological-organizational-environmental model （UTR-CTOE）, to explain CAATs adoption at both individual level and firm level. The methodology used in the study consists of a random sampling among the auditors through the administration of questionnaire. A total of 581 auditors registered with Mauritius Institute of Professional Accountants （MIPA） respond to the survey. Our main findings of this paper confirm that the relation between beliefs, such as perceived usefulness, perceived ease of use, facilitating condition and social influence, and motivation is positively correlated, while beliefs have a negative correlation with inhibition towards CAATs adoption. Results also indicate that firm＇s decision for CAATs adoption is positively influenced by cultural, technological, organizational, and environmental factors. Furthermore, there is an indirect impact of firm＇s internal and external influences on auditors＇ adoption of CAATs.
基金supported by the Youth Research and Innovation Program in Beijing University of Posts and Telecommunications under Grants No. 2012RC1006,No. 2012RC1008the National Key Basic Research Program of China (973 Program) under Grant No.2012CB315805and the National Natural Science Foundation of China under Grant No.71172135
文摘Nowadays,mobile operators in China mainland are facing fierce competition from one to another,and their focus of customer competition has,in general,shifted from public to corporate customers.One big challenge in corporate customer management is how to identify fake corporate members and potential corporate members from corporate customers.In this study,we have proposed an identification method that combines the rule-based and probabilistic methods.Through this method,fake corporate members can be eliminated and external potential members can be mined.The experimental results based on the data obtained from a local mobile operator revealed that the proposed method can effectively and efficiently identify fake and potential corporate members.The proposed method can be used to improve the management of corporate customers.
