Saturday, 8 February 2014

Research Report on Perception and Customer Satisfaction towards Hong Kong Disney Land

TABLE OF CONTENTS

 

 TOC \o "1-3" \h \z \u I.                       EXECUTIVE SUMMARY. PAGEREF _Toc224722899 \h 2

II.                      COMPANY BACKGROUND.. PAGEREF _Toc224722900 \h 3

III.                     research objectives and research problem.. PAGEREF _Toc224722901 \h 5

IV.                    Methodology. PAGEREF _Toc224722902 \h 5

V.                     Limitatons. PAGEREF _Toc224722903 \h 6

VI.                    RESEARCH PROCESS. PAGEREF _Toc224722909 \h 7

VII.                   Processing and Analyzing Data. PAGEREF _Toc224722910 \h 9

VIII.                  Major Findings. PAGEREF _Toc224722911 \h 9

IX.                    CONCLUSION. PAGEREF _Toc224722912 \h 12

X.                     Recommendations. PAGEREF _Toc224722913 \h 13

           

 

I.      EXECUTIVE SUMMARY

Hong Kong Disney Land, one of the most visited theme park in Hong Kong. With its Motto, “The Place Where Dreams Come True”, the company is given people the chance of achieving their fantasies and making them real. The company is a joint venture of the Walt Disney and Hong Kong Government, sine the latter would want to enhance their tourism industry. However, the management have not been able to anticipate the problem because of its poor performance in terms of number of tourists visiting the theme park. Accordingly, the expectation of the investors have not been met as the number of visitors are still not increasing since its opening in September 2005.  One of the reasons why this is happening is because of the unpopularity of the mainlanders with Disney characters.  In order to solve such issue, the marketing department were appointed to determine and explore other reasons for this unpopularity.  In this study, a survey was conducted.

This research study considered the use of both qualitative and quantitative research approach through the use of primary and secondary data. In this study, it has been found that the low popularity of the Disney characters among local residents was one of the reasons for its low profit. On the other hand, other reasons include the price of the ticket and restaurants in the theme park.  In order to solve such issues, recommendations of management approaches that can be used were provided.

 

II.    COMPANY BACKGROUND

Founded in 1922, the Walt Disney Company has been known for its production of quality entertainment for children and adults alike. From its previous developments, the company is now able to operate at the global level, with thousands of employees and shareholders worldwide. The Walt Disney organization is a highly diversified company operating within four major business segments including Media Networks, Studio Entertainment, Parks and Resorts and Consumer Products.

Walt Disney’s Media Networks is comprised of the organizations radio and television networks, international and cable/satellite broadcast operations, television program production and distribution as well as internet operations. The company’s Studio Entertainment business segment on the other hand, handles and creates the animated and live action motion pictures, musical recordings, live stage plays and television animation programs [1].

The Parks and Resorts segment operates the company’s four destination resorts within the United States, France and Japan. In late 2005 or early 2006, Hong Kong Disneyland is scheduled to open as Disney’s fifth resort. Finally, the Consumer Products business segment is in charge of license issuance of all the original character creations and intellectual properties to retailers, manufacturers, publishers and show promoters.

Hong Kong Disneyland was opened on September 12, 2005 and is under control of Hong Kong International Theme Part.  This is a joint venture of Hong Kong Special Administrative Region Government and Walt Disney with shares 57% and 43% respectively. It can be said that at present time, there are not other Disney Park which is owned partly by the government. The aim of Walt Disney is make Disneyland closer to people as part of the international expansion strategy.[2] 

The opening of Hong Kong Disney Land has marked the first Disney theme park in Mainland China and laso the 11th Disney Theme Park in the world. It consists of four major parks which include the Main Street U.S.A., Fantasyland, Adventureland and Tomorrowland.    Although it is said to have a total area of 126 hectares, it is still considered as the smallest Disneyland compared to other Disneyland's in the worlds. The company aims on expanding with new ventures, along with its continuous innovation management and operation to meet the needs of their target market..[3]  The major target market of HK Disney are the local people of Hong Kong and Mainland China tourists.

However, the company’s expectation of competitive advantage has not been met which is to have 5.6 million visitors for the first year of their operation. During its first year, the market has only recorded 5 million visitors.[4] Both the sales and attendance expectations have not been achieved. The management is worried that if these trends will not change, then their promised performance from investors and bank lended will then be pushed for refinancing the US$294 million (HK$2.29 million) in debt taken out for the theme park.[5] To solve this issue, a market research will be conducted through survey questionnaire approach to determine the reasons for the low popularity of the theme park and Disney characters among visitors.

 

III.   research objectives and research problem

The main goal of this study is to determine the reasons why Hong Kong Disneyland on its opening has a low popularity as compared to the total number of 25.5 million visitors[6]. herein, the total number of mainland visitors arrivals recorded for the following years was 13.6 million, in which 51.9% of them have traveled under Individual Visit Scheme. The secondary data have shown that the visitors from the mainland are unfamiliar with Disney Cartoon characters which may explains the reasons for the low percentage of the visitors from mainland as compared to the total number of the arrivals of the visitors. In order to have some substantial evidences, a survey will be considered. In addition, this aims in exploring other possible cause for the low number of visitors than the expectations of the management.

 

IV.  Methodology

In order to achieve the objective of this research,  a survey will be conducted. For this market research, the main questions which are going to consider are the customers satisfaction and theme park expectations. As this research aims on finding out the reasons, the study will be best conducted before summer vacation. The management will assign staffs to handle the marketing research. Herein, the time frame for the research completion is 40 days and face to face interviews will also be considered out at the exit of HK Disneyland to capture fresh moments and experiences of the visitors.

The marketing staffs will conduct approximately 33 questionnaires in a daily basis at the exit gate and will consider 3 sessions for the day which include early afternoon, afternoon and closing to have first hand information from the visitors.  To foster the willingness of the visitors to join the survey and interview, they will be given a token such as badge and others to show some appreciation. before having the formal questionnaire, the staffs will consider pre-testing stage by utilizing a small sub sample to note whether the research is feasible or suitable enough to minimize errors that might happen. After this, the questionnaire will be revised to make the final one (see Appendix 1). The interviewers will be well-oriented and trained to fully understand the aim of the study and the questionnaire to avoid systematic errors.

 

V.   Limitatons

The target visitors of this research will include the visitors from China mainland and Hong Kong residents. These represents 58% and 32% of the total respondents, respectively.  These group comprises 90% of the total population. The remaining 10% of the visitors are from other nations which include Singapore, USA, Korea, Japan and other expatriates. Due to the limitation of staffs, time and budget, this market research will only focus on the two large groups (Hong Kong and Chinese people).  Although under these situations, the research could not analyze the reason from the answers of all visitors, it does represent the experience of the participants.  In this research, another excluded group of people are those who are under age of 15, whom the researched consider to not fully understand all the questions provided in the questionnaire.

 

VI.  RESEARCH PROCESS

For this market research, the secondary data will be used to identify the general expectation of people for a theme park.  After which, primary data will be conducted through interviews and survey questionnaires. First, the researcher gathered all the secondary data and found that people from the mainland China are unfamiliar with Disney characters in China and they are lacking knowledge about the Disney Characters.[7] These are considered as influential factors that affects the expectation and likes of the visitors to come to Hong Kong Disneyland.

A.         SECONDARY DATA

Due to the limited timeframe and resources, secondary data will be utilized as the basis of the study. Herein, secondary data is collated and plausibly processed by other people excluding the research. Herein, the market situations will be considered. Accordingly, Hong Kong Disneyland was the 11th theme park opened by the Walt Disney Company and it became one of the most famous tourist attractions in the country. In its first year of operation, the park has recorded only 5 million visitors in its first year of operation against its objective of 5.6 million visitors.[8] Since the launch of HK Disneyland in September 2005, the company has difficult time in casting spell over their local media and more essentially, the public with a communication directive that appears to talk up the good, while maintaining tightlipped about its bad

Since the Hong Kong Disneyland launched in September 2005, it had a difficult time casting its spell over the local media and, more importantly, the public, with a communications directive which appears to talk up the good, while remaining tightlipped about the bad.[9]  Because of the bad reputation of the theme park to the public during its first year, the company ahs influenced the attraction and expectation of the customers to visit the park.

    The major target market of the theme park is a mix of family and non-familial visitors which include married couples without children, young adults, and the elderly. About half of the family visitors came from China mainland. Accordingly, the visitors of Hong Kong Disneyland during the summer of 2006 have boomed and 50% of the total visitors came from China Mainland.[10]   

B.              PRIMARY DATA

After the face to face interviews had been accomplished, the set of primary data were collected which had been consolidated into a table file.  [appendix 2].     

 

VII. Processing and Analyzing Data

Before the data is inputted through a coding system, the editing will be done to correct defaults that happened during the interview. After which, a statistical analysis will be done to have the findings and an interpretation of the information will be reported. The conclusions and recommendations will be provided for managerial decisions.


-      Total days taken for whole research process = 30 days

-          Respondents rates = 98.5%

รจ 985 questionnaires were fully completed


Aforementioned, the total number of questionnaires received is 985 paces. These 985 questionnaires were validated and assess whether it provides adequate information for the research. To make sure that this research will have enough valid and completed survey questionnaires, all the interviewers/staffs had been well-trained. Although there are still some systematic errors noted in the completed questionnaires, hence, only 985 were considered. The summary of the result that covers all the questions are seen in Appendix 2. the major determinants for this research includes Q1, Q4, Q5, Q6,Q16 and Q17.

 

VIII.       Major Findings

Based from the collated date from the 985 returned questionnaires out of 1,000 provided, and based on the secondary data collated, the following are the major findings of this study.

            In Q1, the research has found that 83% of the total respondents have visited the park for the first time and 9.6% are second timer while 7% have visited the park many times. 

            In Q2, it has found that 58% of the visitors came from mainland China while the other 32% are Hong Kong locals as indicated in the secondary data collated. The other 10% were visitors from other countries such as Singapore, Australia, USA, Africa and others. It has also been found in Q3 that 39% of the total respondents have been able to visit Disneyland parks from other countries and the remaining 61% have noted that they have never been into any Disney parks than in Hong Kong.

            In line with Q4, 80% of the total respondents have noted that they are visiting with their families, 19% were visiting with their friends and only 5 respondents were visiting along while 7 are accompanying their business colleagues during their business trips in the country.

In Q5, it has been proven that the secondary data is correct by showing that at least 50% of the total respondents came from mainland China were unfamiliar with Disneyland characters (55%) and 13% of them are unsure about the Disney Characters.

Q6 focuses on exploring the expectations of the respondents. In this research, the findings have shown that most of the participants (634) are coming because of the interest of their children.  475 visitors from China Mainland are visiting as part of the tour package and 258 visitors are visiting because of the media promotion. In this, 129 visitors have came because of the brand name of the Walt Disney and only 102 visitors came because of the recommendations of their friends.

From Q7 to Q10, the research have found that 18% of the total respondents thing that Hong Kong Disneyland is an attractive tourist destination. 14% of the total respondents have considered the theme park as the place where their dreams come true.  Majority of the respondents have enjoyed the show performances and parade (40%) and 35% have enjoyed the cartoon characters.  46% (457) out of 985 respondents have pointed out that the price ticket is too expensive and 30% (299) have least interests in the souvenir items of Disneyland.

In Q11and Q12, it has been revealed that only around 17% of the total participants will be happy to suggest Disneyland to their relatives or friends or will be happy to visit the park again, while around 59% of the respondents will not recommend the park with their friends because the overall image of Hong Kong Disneyland is not as good as the Disneyland Parks in other nations. some respondents perceived that the park is too small and there is not much to see and enjoy. Some respondents also noted that environment is not clean because of most visitors are not well-disciplined.

Most of the respondents have expressed their dissatisfaction on the park in Q14 because of the high price of the products and restaurants. 49% which comprises 486 of the total respondents are dissatisfied and 28% are very dissatisfied. 36% of the total respondents have neutral comments in the attitude of the employees while 29% are satisfied with the employers while 23% are dissatisfied.

In Q16, the survey revealed that 46% of the visitors are dissatisfied while 16% are very dissatisfied as compared with only 15% satisfied and 5% very satisfied visitors. 18% have neutral perception. In line with the price value worthiness in Q17, only 7% out of 985 respondents were on the high and 3% have perceived that the price is very high. 18% of the total respondents find it to be average and 58% gives low or negative feedback.

In terms of the demographic information, the research have found that most of the visitors (54%) considered as at the age of 26-40 years old, married female who became housewives in their secondary education, with a family income over HK$20,001 or above.

 

IX.  CONCLUSION

 

Based on the result of the survey conducted, this study have drawn into the following conclusions. In this, the major findings of the research shows that 817 visitors are first time visitors with only 168 people who came for the second or third time. This shows that the re-visit percentage for HK Disneyland is extremely low. Among the 1,000 visitors, more than half of them came from China. And the reasons for visiting is because the visit is pre-scheduled or tour package inclusive. Most of the respondents have no knowledge or even never heard names and the characters of Disneyland.

            It has been revealed that the main reason why local residents wanted to visit the park is because of the interest of their children. The feedback on the questionnaire have shown that most visitors have noted that the ticket and the restaurant prices are too costly,  In terms of attractiveness, souvenirs, rides and environments and services, the overall rating from the visitors are negative, except on the show performance and parade. Most of the visitors have been hesitant in recommending the park to their friends, and are wondering if they will be visiting again in the future or rather visit other Disneyland in other nations.

            From the demographic profile, most of the respondents are young adults whose age ranges from 26-40, married female, housewives in their secondary education with a monthly family income of  HK$20,000.  The visitors have noted that their main concerns in the theme park is to add more facilities which will give benefits to their kids.

 

X.   Recommendations

 

Based on the conclusion provided, it has been found that 80% of the respondents are visiting with their families. Such kind of date is very essential for the marketing department to have better strategies. Thus, the following marketing measures will be recommended to Senior Management for consideration:-

      Since most of the people in Mainland China are unfamiliar with the Disney cartooned characters, the management should be able to actively educate these people by showing more Disney cartoons in terms of Media through television channels.  Further, the management can also consider the sponsorship of some Children program. This is to help Chinese people in recognizing Disney characters and enhance their interests to seem them live. In addition, more print ads, and visual media advertisements and promotions can also be considered.

      For local Hong Kong residents, majority of the visitors have considered that the price of the ticket are too high, hence this should be considered to have some promotional approaches to provide discounted tickets for the Hong Kong people, like free visit for birthday boys and girls on their birth month excluding their family members. In this way, the revenue and sales can be boosted. IN addition, another discount can be given to birthday boys and girls if they choose to celebrate at all Disneyland restaurants.

      On one hand, as shown in the result of the survey done by the Hong Kong Monetary Authority. Up to Q2 2007, there were 11, 320, 000 cards issued by Hong Kong.[11].  With the penetration of the credit cards in the country,  HK Disneyland can also consider partnership with banks and credit card users to redeem free tickets with their points on their credit card or they may buy tickets using this at a discounted rate.

 

 

XI. References

Disney World Website (2009), “Walt Disney World” Available: http://disneyworld.disney.go.com/wdw/index. retrieved March 13, 2009.

D’Agostino, D. (2003, December 1), Case Study: Walt Disney World Resorts and CRM Strategy, CIO Insight, Ziff Davis Media, Inc

http://www.tarp.com/index.html

http://www.justdisney.com/disneyland/history.html

ProQuest : Paula M Miller. The China Business Review. Washington: Jan/Feb 2007. Vol. 34, Iss. 1; pg. 31, 3 pgs

Business Daily News. London (UK): Apr 9, 2007. pg.1

ProQuest: Marketing Week. London: Sep 7, 2006.  pg. 7 http://proquest.umi.com/pqdweb?did=1124114701&sid=2&Fmt=3&clientId=68428&RQT=309&VName=&cfc=1

http://www3.news.gov.hk/isd/ebulletin/en/category/businessandfinance/071227/html/071227en03002.htm

http://www.thestandard.com.hk/news_detail.asp?we_cat=2&art_id=37951&sid=12132412&con_type=1&d_str=20070209

JUSTINE LAU. Financial Times. London (UK): Sep 5, 2006. pg. 27 - http://proquest.umi.com/pqdweb?did=1122909991&sid=2&Fmt=3&clientId=68428&RQT=309&VName=PQD

Paula M Miller. The China Business Review. Washington: Jan/Feb 2007. Vol. 34, Iss. 1; pg. 31, 3 pgs - http://proquest.umi.com/pqdweb?index=4&did=1260548581&SrchMode=1&sid=2&Fmt=3&VInst=PROD&VType=PQD&RQT=309&VName=PQD&TS=1210773582&clientId=68428

James Murphy. Media. Hong Kong: May 19, 2006. pg. 15, 1 pgs - http://proquest.umi.com/pqdweb?index=10&did=1062787541&SrchMode=1&sid=1&Fmt=3&VInst=PROD&VType=PQD&RQT=309&VName=PQD&TS=1210774405&clientId=68428

Paula M Miller. The China Business Review. Washington: Jan/Feb 2007. Vol. 34, Iss. 1; pg. 31, 3 pgs - http://proquest.umi.com/pqdweb?index=4&did=1260548581&SrchMode=1&sid=2&Fmt=3&VInst=PROD&VType=PQD&RQT=309&VName=PQD&TS=1210773582&clientId=68428

http://gia.info.gov.hk/general/200708/15/P200708150201_0201_30737.doc

Wasko, J. (2001), Understanding Disney: The manufacture of Fantasy, Polity Press, Cambridge, UK.


 

 

XII. Appendix

APPENDIX I

Thank you for participating in this Survey. Your candid evaluation of Hong Kong Disneyland services is invaluable and much appreciated.  We are endeavoring to do everything possible to be “The Place Where Dreams come True”.

 

1.      Is this your first time visit to Hong Kong Disneyland?

            □          Yes    

            □          No, please specify(           )  

 

2.      Where do you come from?

□  Hong Kong       

□  China         

□  Other country, please specify(       )

 

3.      Have you been to other overseas Disney Parks?

□  Yes      

            □          No            

 

4.      Who come with you?

            □          Family            

            □          Friends                       

            □          Alone             

            □          Others, please specify (       )

 

5.      Are you familiar with Walt Disney characters before your first time Hong Kong Disneyland visit?

            □          Yes                            

□  Not Sure                     

□  No                              

 

6.      What is your reason(s) for visiting Hong Kong Disneyland? (multiple selection)

            □          Recommended by friends                  

            □          Part of tour package                           

            □          Media promotion                                           

            □          For my children’s interests                 

            □          Walt Disney brand name                               

□      Others, please specify (             )

 

7.      Do you think Hong Kong Disneyland is attractive?
      □          Strongly agree                        

□  Agree                                     

□  Neutral                                               

□  Disagree                                             

□  Strongly disagree                   

 

8.      Do you agree Hong Kong Disneyland is “the place where dreams come true”?

□  Strongly agree                        

□  Agree                                     

□  Neutral                                               

□  Disagree                                             

□  Strongly disagree                   

 

9.      Which of the following you think is/are the attractive points of Hong Kong Disneyland? (Multiple Selection)

□      Cartoon Characters (E.g Mickey mouse, Minnie mouse, Donald Duck etc.)

□      Rides

□      Souvenirs

□      Magical feelings of Disneyland

□      Environment of Disneyland

□      Services

□      Ticket Price

□      Others, please specify (        )                         

 

10.  Which of the following is/are the unattractive points of Hong Kong Disneyland? (Multiple Selection)

        □  Cartoon Characters are not attractive

□  Rides are little and bored

□  Souvenirs

□  Environment of Disneyland

□  Service

□  Location

□  Show performances                                                                                                   

□  Others, please specify(           )           

 

11.  Will you recommend Hong Kong Disneyland to your relatives or friends?

□  Yes     

□  Not Sure                     

□  No       (Why?)

 

12.  Will you come again ?

            □          Yes                                         

□  Not Sure                                 

            □          No                                          

 

13.  What facilities do you think the park to be added?     Please write down the facilities

 

            i)                                                  

            ii)                                                 

            iii)                                                

            iv)                                                

            v)                                                

 

14.  How do you feel about the price of the restaurants at the Hong Kong Disneyland?

□    Very satisfied                         

□    Satisfied                                             

□    Neutral                                               

□    Dissatisfied                            

□    Very dissatisfied                    

 

15.  How do you feel about the attitude of our “employees”?

□    Very satisfied                         

□    Satisfied                                             

□    Neutral                                               

□    Dissatisfied                            

□    Very dissatisfied                    

 

 

 

16.  What is your overall rating for Hong Kong Disneyland?

□    Very satisfied                         

□    Satisfied                                             

□    Neutral                                               

□    Dissatisfied                            

□    Very dissatisfied                    

 

17.  Please rate your experience of Hong Kong Disneyland compared with price paid.

□    Very high value                                  

□    High value                                          

□    Average                                                          

□    Low value                                          

□    Unacceptably low value                     

 

Others Information

 

18.  What is your age group?

□    15 – 25 years old                     □          26 – 40 years old        

□    41 – 60 years old                     □          over 60 years old        

 

19.  What is your sex?           

□    Male                           

□    Female                        

 

20.  Are you married?

            □          Yes                                         

            □          No                                          

 

21.  What is your occupation?

□    Students          □          Professionals   □          Financial          □          Services

□    Owners            □          Housewife       □          Others

 

22.  What is your educational level?

□    Primary school            □          Secondary school        □          College

□    University                   □          Master             □          Others (                  )

 

 

 

23.  What is your monthly income (equivalent to Hong Kong dollars)?

□    Below $5000   □          $5,001 - $10,000         □          $10,001 - $15,000

□    $15,001 –$20,000       □          $20,001 and above 

 

 

 

 

Name (optional)  :                      

 

 

Email address (optional):                       

 

 

 

ALL THE ABOVE INFORMATION YOU PROVIDED WILL BE KEPT CONFIDENTIAL. THANK YOU.

 

 

 

Appendix 2: See Excel Files.


 

[1] Wasko, J. (2001), Understanding Disney: The manufacture of Fantasy, Polity Press, Cambridge, UK.

[2] ProQuest : Paula M Miller. The China Business Review. Washington: Jan/Feb 2007. Vol. 34, Iss. 1; pg. 31, 3 pgs

[3] ProQuest : SinoCast China Business Daily News. London (UK): Apr 9, 2007. pg.1

[4] ProQuest: Marketing Week. London: Sep 7, 2006.  pg. 7 - http://proquest.umi.com/pqdweb?did=1124114701&sid=2&Fmt=3&clientId=68428&RQT=309&VName=&cfc=1

[5]http://www.thestandard.com.hk/news_detail.asp?we_cat=2&art_id=37951&sid=12132412&con_type=1&d_str=20070209

[6] http://www3.news.gov.hk/isd/ebulletin/en/category/businessandfinance/071227/html/071227en03002.htm

[7] JUSTINE LAU. Financial Times. London (UK): Sep 5, 2006. pg. 27 - http://proquest.umi.com/pqdweb?did=1122909991&sid=2&Fmt=3&clientId=68428&RQT=309&VName=PQD

[8] Paula M Miller. The China Business Review. Washington: Jan/Feb 2007. Vol. 34, Iss. 1; pg. 31, 3 pgs - http://proquest.umi.com/pqdweb?index=4&did=1260548581&SrchMode=1&sid=2&Fmt=3&VInst=PROD&VType=PQD&RQT=309&VName=PQD&TS=1210773582&clientId=68428

[9] James Murphy. Media. Hong Kong: May 19, 2006. pg. 15, 1 pgs - http://proquest.umi.com/pqdweb?index=10&did=1062787541&SrchMode=1&sid=1&Fmt=3&VInst=PROD&VType=PQD&RQT=309&VName=PQD&TS=1210774405&clientId=68428

[10] Paula M Miller. The China Business Review. Washington: Jan/Feb 2007. Vol. 34, Iss. 1; pg. 31, 3 pgs - http://proquest.umi.com/pqdweb?index=4&did=1260548581&SrchMode=1&sid=2&Fmt=3&VInst=PROD&VType=PQD&RQT=309&VName=PQD&TS=1210773582&clientId=68428

[11] http://gia.info.gov.hk/general/200708/15/P200708150201_0201_30737.doc

The Need for Computer Forensics

The industry open arms accepted the computer’s existence in the forensics’ fascinating field. The industry that becoming complex in exchanging the more information available mostly on the net is growing in a rapid rate. The touch of science had already in the system of their profession. And there should be a private eye and a computer scientist the mixes the forensic computer analysts.

The whole background of the forensic accounting field is always with the legal, technical, and enforcement of the law upon the investigative intelligence and proficiency in terms of technology. A forensic professional can be as private investigator, corporate professional compliance, and a law official. The addressing of computer forensic needs will help the assessment of the organization’s needs and discuss through the training methods they had been through.

As the legal evidence were retrieved from the computer investigation by the following techniques – analysis of techniques, identification, preservation, extraction, documentation, and interpretation.9 Such that computer forensic field became popular topic in computer security circles and in the legal community. The nature of the computer only nurtured the information that is available to analyze in so much time.

            Determining the data is also with the matter of preserving the evidence until the time comes where it is needed to be presented. The extraction in the data gathered goes on with the process as they interpret the evidences. And of course, ensuring the evidence should be weighed to be acceptable in the court. The computer-based information is sensitive and can be easily manipulated if it fell in the wrong hands. It can be planted, that’s the forensic accountant specialist is well-trained in a science of training, equipment, and experience.10

            Information technology is still on the development process and the new development serves as another impact in the lives of the individuals. Much more of it is the impact of the electronic devices which is part of the law enforcement. The value of electronic evidence should be treated equally with the forensic evidence.

            Recovering and maintaining evidence is in a high-risk stake, but the continuous support can make the foundation strong. Dealing with the correctness in the evidence presented will cure the complications of the law that needed a broad enforcement.

            Forensic Accountants are certified to detect and interpret both the fraud and non-fraud facts presented, through scrutinizing the details behind the evidences. The resultant effect with the use of technology through the examined accounts, inventories, and other representation is safe in the part of the investigative team. The forensics accountants understands the normal and separate it from the abnormal category which only gives them minimal lead and might cause misleading. The classification process is done through tractions taken upon their training. 

            The professionalism arises in their blood in a natural way, which is additional to their portfolio. The introduction of the technology in crime-solving process gives a good impression and trust in the investigating organization. What a fascinating world of crime fighters.

Conclusions

            The change in the electronic world emphasized the importance of every traditional works. The same principles embodied the newly introduced activity and the spirit remains. It is like in the mirror that breaking down into pieces but the reflection is still the same.

            It cannot gradually lead the rules into something where it should not be applied but it is responsible in the opening of every possibility where it could be apply. That is the brilliant work of technology and together with a good practice in the comprehension and understanding the systematic approach, the team up of a specialist and the tool he use is indivisible. 

            There are many available evidences that scattered. Those evidences are with the connection in the current case, the strand of hair, a drip of blood, and notice that the computers are sometimes the main source of the master plan (especially in the “big time” syndicates as seen in television). Wonder how the technology affects the lives of the good and the bad man. Wonder hoe it can establish knowledge and destroy the humanity in one single click.

            To begin with, the specialist gathered the data and use techniques that had been used in the past crime scenarios and still can be tested when the court advises it to.  The data has been a part of the subject to peer review or any publication that is related in the case. And the high potentiality of the error rate, which is relevant to the community, should be proved - the reasonable factors that measure the reliability of a testimony and unchanging beyond the times.

            The impact of technology is undeniable and can be felt by everybody. Because of the growing awareness in the field where wires, cables, and software involve, the truth for the need of it is already in the system.

 References:

1.    Crumbley, L., (n.d.). What is Forensic Accounting? Journal of Forensic Accounting. [Online] R. T. Edwards Inc. Available at: http://www.edwardspub.com/journals/JFA/students.html [Accessed 11 September 2009].

2.    Pagano, W., (2005). Perspectives of an Accounting Expert as an Expert Consultant and Testifying Witness. The Accountant As An Expert Witness Expert Witnessing in Forensic Accounting (Pagano and Buckhoff). [Online] R. T. Edwards Inc. Available at: http://books.google.com/books [Accessed 11 September 2009].

3.    Basney, D., (2005). Ten Commandments for Expert Witness. Expert Witnessing in Forensic Accounting (Pagano and Buckhoff). [Online] Google Books. Available at: http://books.google.com/books [Accessed 11 September 2009].

4.    Nolte, D., (2005). How to Succeed as an Expert Witness. Expert Witnessing in Forensic Accounting (Walter J. Pagano and Thomas A. Buckhoff). [Online] Google Books. Available at: http://books.google.com/books [Accessed 11 September 2009].

5.    Steen, S. & Hassell, J., (2004) Computer Forensics 101. Electronic Evidence Retrieval, LLC. [Online] Expert Law. Available at: http://www.expertlaw.com/library/forensic_evidence/computer_forensics_101 [Accessed 11 September 2009].

6.    Ibid.,

7.    Carroll, O., Brannon, S., & Song, T. (2008) Computer Forensics. Digital Forensic Analysis Methodology. Computer Forensics, Vol. 56 No. 1. [Online] Available at: http://www.usdoj.gov/usao/eousa/foia_reading_room/usab5601.pdf. [Accessed 11 September 2009].

8.    Meyers, M. & Rogers, M. (2004) Computer Forensics. The Need for Standardization and Certification. CERIAS Purdue University. International Journal of Digital Evidence Fall, Vol. 3 No. 2. [Online] Available at: http://www.utica.edu/academic/institutes/ecii/publications/articles/A0B7F51C-D8F9-A0D0-7F387126198F12F6.pdf [Accessed 11 September 2009].

9.    Anonymous (2004). The Needs for Computer Forensics. [Online] Media Wiley Inc. Available at: http://media.wiley.com/product_data/excerpt/5X/07821437/078214375X-1.pdf [Accessed 11 September 2009].

10.  Ibid.,