Keywords
TERCERIZACIÓN EN LOGÍSTICA
RELACIONES DE ASOCIACIÓN EN LOGÍSTICA
TOMA DE DECISIONES
How to Cite
Abstract
WE SUGGEST A NEW PROCEDURE FOR DEFINING THE BOUNDARIES OF THE STRATA IN HIGHLY SKEWED POPULATIONS, USUAL IN AUDITING, WHICH IS MUCH EASIER TO USE THAN THE COMMONLY USED CUMULATIVE ROOT FREQUENCY METHOD OF DALENIUS AND HODGES (1957, 1959). WE IMPLEMENT IT ON TWO AUDIT POPULATIONS, ONE A POPULATION OF DEBTORS IN AN IRISH FIRM, AND THE OTHER A POPULATION OF SALES AND USE TAX LIABILITIES IN THE US. OUR RESULTS SHOW THAT THE NEW METHOD COMPARES FAVOURABLY WITH THE CUMULATIVE ROOT FREQUENCY METHOD IN TERMS OF THE ACCURACY OF THE ESTIMATES.© 2018, Facultad de Contaduría y Administración, Universidad Nacional Autónoma de México. All rights reserved. Publication of the article implies full assignment of property rights (copyright) in Journal of Contaduría y Administración. The publication mreserves the right to total or partial reproduction of the work in other print, electronic or any other alternative means, but always recognizing its responsibility.
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