COMPANY SIZE AND WORK ORGANIZATION IN CNC MACHINING
The paper reports results from a comparison of computer numerically controlled machine applications in Great Britain and West Germany. This has dealt with the manpower qualification and organization aspects of CNC and its different methods of programming. It is shown that the distribution of qualifications and organization are no direct result of technology. They follow from the strategy of a company designed to meet certain socio-economic challenges, and from culturally established training and organization patterns in the respective countries. Finally, a particular logic of CNC application during the present time is put forward to guide systems design and company strategy.
This study seeks to determine the role of audit firms’ quality control (QC) system deficiencies, as measured by the Public Company Accounting Oversight Board (PCAOB) inspection program, on audit qu...