The Suitability of Conceptual Graphs in Strategic Management Accountancy

PhD Thesis, Simon Polovina

 (NB: All documents are in Adobe .pdf)

• Title page
• Contents, Abstract, and Preface and Acknowledgements

Chapters:

1. The Usefulness of Knowledge-Based Techniques to the Management Accountant
2. The Usefulness of Conceptual Graphs to the Strategic Management Accountant
3. Conceptual Graphs and Cognitive Mapping
4. Conceptual Graphs and Economic Accounting
5. Determining the Methodology to Test the Conceptual Graphs Approach
6. The Usability of Conceptual Graphs by Strategic Management Accountants
7. Conclusions
8. Bibliography

Appendices:

• Pilot Study Paper
• Pilot Study Instructions
• Pilot Study Instructions
• Prolog Code for the CARE Interface
• Guideline Procedures in Adapting JEHCGP Program Itself for CARE
• Example CARE Screens (version 1.0)
• Attendees at the Seventh Annual Workshop on Conceptual Graphs
• Workshop CARE Quick Reference I
• Workshop CARE Quick Reference II
• Workshop CARE Questionnaire
• The Problem Given by Expert 1
• The Initial Conceptual Graphs Representing Expert 1’s Chosen Problem
• Pro Forma 'If-Then' Graphs
• The Subsequent Conceptual Graphs Representing Guideline ‘a’
• The Many ‘if-then’ Rule Equivalents of Guideline ‘a’
• Graphs Partially Analysing the ‘Other factor’ Dimension in the Expert 1 Problem
• Pro Forma Browse Graphs
• Melton Questionnaire
• CARE screens from Melton session
• Summary of Questionnaire Responses from Melton Session
• Significant Spearman \ Kendall Correlations from Melton Session

Papers:

• "Towards the Thought Machine" (title page only)
• "Tomorrow's Spreadsheets: Conceptual Graphs as the Knowledge Based Decision Support Tool for the Management Accountant"
• "An Introduction to Conceptual Graphs" (title page only)
• "Bridging Accounting and Business Strategic Planning Using Conceptual Graphs"
• "The Economics Of Supply And Demand: An Important Challenge For Conceptual Graphs"