A Deontic Analysis of Inter-Organizational Control Requirements
Social Science Research Network
All rights reserved. iv DEDICATION This work is dedicated to my parents, my wife and my three lovely kids: Choon, Loo, and Ly. Without their sacrifice, companion and love, this work would not have been accomplished. v ACKNOWLEDGMENTS I am grateful to my advisor, Prof. Ronald M. Lee, who persuaded me to come to FIU and gave me invaluable guidance, support, and encouragement to complete this work. Many parts of this dissertation came from our weekly whiteboard sessions, where discussions
... became debates. I would like to thank other committee members for their comments and advices throughout my PhD process. I also would like to thank the "Musketeers", my PhD colleagues, who shared with me many different research perspectives. Most important to me is the companionship of my family. Without their love and support, I would have never completed this work. Anytime I felt bad (which seems hard to avoid in a PhD research), they were with me and cheered me up. Thank you my marvelous children: Chun, Lu, and Ly for honoring the deal not disturbing me when I was working. Thank you my wife Doan for her love and sacrifice. What she has done for me and the family is far beyond words. I also am grateful for my parents, who first instilled me the value of education. This research focuses on the design and verification of inter-organizational controls. Instead of looking at a documentary procedure, which is the flow of documents and data among the parties, the research examines the underlying deontic purpose of the procedure, the so-called deontic process, and identifies control requirements to secure this purpose. The vision of the research is a the other side, threats of frauds, terrorism, epidemic diseases, etc. ask for more controls, making trade procedures more cumbersome and spoiling the efforts of trade facilitation. The dilemma is how to improve the efficiency of a procedure without losing controls. Recent development in ICT's enables more efficient and effective means for enforcing controls. Not so long ago, documents were all produced in paper and exchanged physically by postal, which often took many days to reach their destinations. Today's technologies enable communication across the globe within seconds. Transfer of electronic data, particularly in the form of Electronic Data Interchange (EDI), is faster, more secure and reliable. EDI also enables the automated processing of incoming messages, thus reducing the costs and errors of re-entry. These advancements are all essential for improving controls: faster communications help to detect problems early to prevent or limit damages, secure and reliable communications reduce tempering of control information, and the automated processing of communications enables more effective controls.