HI5019 Strategic Information Systems: Accounting Software Packages
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Literature Review
AI Summary
This literature review examines the use of accounting software packages in Australian organizations, focusing on Macquarie Group as a case study. It investigates the organizational structure, potential operational problems, and the most likely system acquisition method, which is identified as ERP. A flowchart of sales procedures is presented, along with potential fraud risks within the system. The review also explores the development and adoption of accounting software packages, the current market size, competitive advantages, and challenges encountered by users. MYOB accounting software is highlighted as a trending software in Australia. The report concludes that organizations can enhance performance by implementing technology and leveraging innovative services, while addressing security concerns and providing adequate training for users. Desklib provides access to similar documents and study resources for students.
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Running head: STRATEGIC INFORMATION SYSTEMS (MACQUARIE)
STRATEGIC INFORMATION SYSTEMS (MACQUARIE)
Name of the Student
Name of the University
Author Note
STRATEGIC INFORMATION SYSTEMS (MACQUARIE)
Name of the Student
Name of the University
Author Note
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2STRATEGIC INFORMATION SYSTEMS (MACQUARIE)
Table of Contents
Introduction................................................................................................................................3
Part 1..........................................................................................................................................3
Macquarie’s Organizational Structure...................................................................................3
Operational Problems.............................................................................................................4
Most Likely System acquisition method................................................................................5
ERP........................................................................................................................................5
Flow Chart of the Sales Procedures.......................................................................................6
Possible Frauds.......................................................................................................................6
Part 2..........................................................................................................................................7
Current Market size................................................................................................................8
Competitive Advantages for Accounting Software package.................................................9
Challenges Encountered by Users........................................................................................10
Conclusion................................................................................................................................10
Recommendations....................................................................................................................10
References................................................................................................................................12
Table of Contents
Introduction................................................................................................................................3
Part 1..........................................................................................................................................3
Macquarie’s Organizational Structure...................................................................................3
Operational Problems.............................................................................................................4
Most Likely System acquisition method................................................................................5
ERP........................................................................................................................................5
Flow Chart of the Sales Procedures.......................................................................................6
Possible Frauds.......................................................................................................................6
Part 2..........................................................................................................................................7
Current Market size................................................................................................................8
Competitive Advantages for Accounting Software package.................................................9
Challenges Encountered by Users........................................................................................10
Conclusion................................................................................................................................10
Recommendations....................................................................................................................10
References................................................................................................................................12

3STRATEGIC INFORMATION SYSTEMS (MACQUARIE)
Introduction
The main focus point which is considered in the report is the role of an Accounting
information system which is used by the companies which are located in Australia. The
concept can be helpful in the aspect of enhancing the sector of operational performance and
activity which is related to the organization (Jebreen 2014). There are many tools which can
be used in the structure of the organization which can be used to enhance the business. It can
be considered to be a tough task to select among the tools which would be beneficial for the
organization. One of the aspect which play a role is whether the new system would be
completing replacing the existing system or would be placed over the existing system. The
new system can be stated to be complex which would be requiring support from IT experts to
indulge into the working of the system.
Part 1
Macquarie’s Organizational Structure
The Macquarie’s Organizational Structure is basically divided into five groups. The
non-hierarchical structure of the organization which includes global chief officer of
operation, managing director, head of operation group of Macquarie including the risk
management head directly contribute to the managing aspect of the organization. The
following chart gives an overview of the organization structure which is involved into the
organization.
Introduction
The main focus point which is considered in the report is the role of an Accounting
information system which is used by the companies which are located in Australia. The
concept can be helpful in the aspect of enhancing the sector of operational performance and
activity which is related to the organization (Jebreen 2014). There are many tools which can
be used in the structure of the organization which can be used to enhance the business. It can
be considered to be a tough task to select among the tools which would be beneficial for the
organization. One of the aspect which play a role is whether the new system would be
completing replacing the existing system or would be placed over the existing system. The
new system can be stated to be complex which would be requiring support from IT experts to
indulge into the working of the system.
Part 1
Macquarie’s Organizational Structure
The Macquarie’s Organizational Structure is basically divided into five groups. The
non-hierarchical structure of the organization which includes global chief officer of
operation, managing director, head of operation group of Macquarie including the risk
management head directly contribute to the managing aspect of the organization. The
following chart gives an overview of the organization structure which is involved into the
organization.

4STRATEGIC INFORMATION SYSTEMS (MACQUARIE)
Figure 1: Macquarie’s Organizational Structure
(Source: Macquarie 2017)
Operational Problems
Relating to the topic of operational problem (Jebreen 2014) have put forward their
opinion that “the different groups strive to place a particular person in charge who are
committed and competent to the aim of the group”. There are chances that different types of
problem may occur in the process of the organization which can change the factor of
efficiency and errors which are human related. The factors can be listed as: the different types
of task that members have to conduct, problem which are related to technology, selection of
the main leader, power affecting of corruption, motivation which is related to the
organization. All the tasks which are stated should be done in a timely manner within the
organization on the other hand it should be also predictable and easy for the leaders which
would also be motivating the other employees in this context. The commitment of the group
can be very much important which would be directly helping the organization to thrive to the
factor of success, improving leadership style and decision making capability both from the
point of view of the individual and management. (Islam et al. 2012) stated that the concept of
corruption can directly hamper the overall functionality of the organization which would be
Figure 1: Macquarie’s Organizational Structure
(Source: Macquarie 2017)
Operational Problems
Relating to the topic of operational problem (Jebreen 2014) have put forward their
opinion that “the different groups strive to place a particular person in charge who are
committed and competent to the aim of the group”. There are chances that different types of
problem may occur in the process of the organization which can change the factor of
efficiency and errors which are human related. The factors can be listed as: the different types
of task that members have to conduct, problem which are related to technology, selection of
the main leader, power affecting of corruption, motivation which is related to the
organization. All the tasks which are stated should be done in a timely manner within the
organization on the other hand it should be also predictable and easy for the leaders which
would also be motivating the other employees in this context. The commitment of the group
can be very much important which would be directly helping the organization to thrive to the
factor of success, improving leadership style and decision making capability both from the
point of view of the individual and management. (Islam et al. 2012) stated that the concept of
corruption can directly hamper the overall functionality of the organization which would be
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5STRATEGIC INFORMATION SYSTEMS (MACQUARIE)
creating a barrier in the concept of the achieving the objectives of the organization. It can be
stated that empowering a person with too much power can make him or her selfless, this
mainly means how a leader can directly misuse the different types of power which is given to
him and involve themselves in the concept of manipulating other employees.
Most Likely System acquisition method
ERP
ERP (Enterprise Resource Planning) can be considered as one of the most trending
aspect in the developing of the organization (relating to the technological aspect). This
concept is achieved by the means of support in the field of operation in the organization.
(Kanellou, and Spathis 2013) puts focus on the concept of the data acquisition process which
is related to the system of production in competitive and globalized economy relating to the
organization. The concept of acquisition method can be classified to directly explain the
benefits that can be attained from the implementation of the ERO system into the working of
the organizational preexisted system. It can be stated here that the implication of the data
acquisition when relating to the system of production (not automated) can be more difficult
than the production system which is automated. (islam et al. 2012) future puts limelight on
the topic by emphasizing and stating that the identification system which is automated are the
sources of the data (parallel to the concept of the primary source of the data) or are the
control system of the organization. Various type of identification system which are automated
play a vital role in the overall working of the organization with a focus on the gaining access
to the acquisition of the data that is not achieved within the element of the industry
automation and control system.
creating a barrier in the concept of the achieving the objectives of the organization. It can be
stated that empowering a person with too much power can make him or her selfless, this
mainly means how a leader can directly misuse the different types of power which is given to
him and involve themselves in the concept of manipulating other employees.
Most Likely System acquisition method
ERP
ERP (Enterprise Resource Planning) can be considered as one of the most trending
aspect in the developing of the organization (relating to the technological aspect). This
concept is achieved by the means of support in the field of operation in the organization.
(Kanellou, and Spathis 2013) puts focus on the concept of the data acquisition process which
is related to the system of production in competitive and globalized economy relating to the
organization. The concept of acquisition method can be classified to directly explain the
benefits that can be attained from the implementation of the ERO system into the working of
the organizational preexisted system. It can be stated here that the implication of the data
acquisition when relating to the system of production (not automated) can be more difficult
than the production system which is automated. (islam et al. 2012) future puts limelight on
the topic by emphasizing and stating that the identification system which is automated are the
sources of the data (parallel to the concept of the primary source of the data) or are the
control system of the organization. Various type of identification system which are automated
play a vital role in the overall working of the organization with a focus on the gaining access
to the acquisition of the data that is not achieved within the element of the industry
automation and control system.

6STRATEGIC INFORMATION SYSTEMS (MACQUARIE)
Flow Chart of the Sales Procedures
Figure 2: Flowchart of sales procedure
(Source: Clegg, Kornberger and Pitsis 2015)
Possible Frauds
The concept of ERP can be considered as efficient, innovative and management
system which is effective, but it can be stated here that there can be certain types of fraud
which can be included into the concept. The frauds can directly hamper the overall
performance and the reputation of the organization which is related to the personal use. As
stated by (Clegg, Kornberger and Pitsis 2015) the frauds which can be involved into the
sector may involve the following points which are related to the implication of the ERP
system.
Flow Chart of the Sales Procedures
Figure 2: Flowchart of sales procedure
(Source: Clegg, Kornberger and Pitsis 2015)
Possible Frauds
The concept of ERP can be considered as efficient, innovative and management
system which is effective, but it can be stated here that there can be certain types of fraud
which can be included into the concept. The frauds can directly hamper the overall
performance and the reputation of the organization which is related to the personal use. As
stated by (Clegg, Kornberger and Pitsis 2015) the frauds which can be involved into the
sector may involve the following points which are related to the implication of the ERP
system.

7STRATEGIC INFORMATION SYSTEMS (MACQUARIE)
Fraud 1: False invoice payment – any of the user who indulge into the activity, creation and
payment of invoices can be considered as a fraud within the organization.
Fraud 2: Misappropriation – if any of the user indulge into approval of purchase and
purchase order can be considered as a type of fraud which is related to the data manipulation.
Fraud 3: Non Purchase payment – If the same user gets involved into the concept of any one
of the activity relating to purchase of goods or good received can also be termed as fraud
activity within the organization.
Fraud 4: Anonymous vendor payment- Another sector which can be stated here is the
anonymous vendor payment. This concept mainly include the sector of taking care of both
creating (modifying vendor master card) and creating invoices directly to the vendor can also
be considered as a fraud ant activity.
Fraud 5: Anonymous customer payment – This type of activity mainly involve creation and
the modification of the records of the customer and granting the credit to that particular
customer by the single user can also lead to fraud cases in Macquarie (Lindahl et al. 2017).
Part 2
Development and Adoption of the accounting Software Packages
There are different beneficial aspects and factors relating to the accounting software
package which has increased the adaptation of the packages within many of the organizations
working. The main factors which are responsible for the aspect of adaptation of the
accounting software packages can be subdivided into basically four groups which are as
following:
Business environment characteristics
Organization characteristics
Fraud 1: False invoice payment – any of the user who indulge into the activity, creation and
payment of invoices can be considered as a fraud within the organization.
Fraud 2: Misappropriation – if any of the user indulge into approval of purchase and
purchase order can be considered as a type of fraud which is related to the data manipulation.
Fraud 3: Non Purchase payment – If the same user gets involved into the concept of any one
of the activity relating to purchase of goods or good received can also be termed as fraud
activity within the organization.
Fraud 4: Anonymous vendor payment- Another sector which can be stated here is the
anonymous vendor payment. This concept mainly include the sector of taking care of both
creating (modifying vendor master card) and creating invoices directly to the vendor can also
be considered as a fraud ant activity.
Fraud 5: Anonymous customer payment – This type of activity mainly involve creation and
the modification of the records of the customer and granting the credit to that particular
customer by the single user can also lead to fraud cases in Macquarie (Lindahl et al. 2017).
Part 2
Development and Adoption of the accounting Software Packages
There are different beneficial aspects and factors relating to the accounting software
package which has increased the adaptation of the packages within many of the organizations
working. The main factors which are responsible for the aspect of adaptation of the
accounting software packages can be subdivided into basically four groups which are as
following:
Business environment characteristics
Organization characteristics
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8STRATEGIC INFORMATION SYSTEMS (MACQUARIE)
Management characteristics
Technological innovation characteristics
The concept of information technology can be considered as one of the most
important sector in recent times which are directly attracting the attention of various
researchers to put forward the research in that particular field. It can be stated here that most
of the researchers put forward various factors of motivation for the aspect of the adaptation of
the accounting software system packages into the organizational system. These type of
packages can be directly used to promote the organization to do several types of calculation
in a short period of time with complete aspect of accuracy and also facilitate the aspect of
service related to cloud storage. This concept can be considered to be a very important factors
for most of the organizations (Boulianne 2014).
Current Market size
Accountants are placed in any organization to provide the application of the
accounting software in a way which directly supports the process of transaction between the
organization and the client. The accounting software package application in any organization
helps the accountant to directly manage the application of all the transactions related
activities in a more efficient manner and also effective by means of no effort. Taking into
consideration the aspect (Allison and Goethals 2013) proposed a recommendation related to
the use of CAS adaptation for developing the accounting system in SME’s activity of
business. It can be stated here that the adaptation of the CAS would be very much influential
for the accounting firm to be perfect in their field of operation activities. On the other hand it
can be stated that this can directly helping the organization to implement innovative and latest
computerized implementation of the software relating to accounting. The aspect of
accounting software package can be also beneficial for the manager in getting an idea of the
extra ordinary capability of the accountants that could be achieved by this innovation
Management characteristics
Technological innovation characteristics
The concept of information technology can be considered as one of the most
important sector in recent times which are directly attracting the attention of various
researchers to put forward the research in that particular field. It can be stated here that most
of the researchers put forward various factors of motivation for the aspect of the adaptation of
the accounting software system packages into the organizational system. These type of
packages can be directly used to promote the organization to do several types of calculation
in a short period of time with complete aspect of accuracy and also facilitate the aspect of
service related to cloud storage. This concept can be considered to be a very important factors
for most of the organizations (Boulianne 2014).
Current Market size
Accountants are placed in any organization to provide the application of the
accounting software in a way which directly supports the process of transaction between the
organization and the client. The accounting software package application in any organization
helps the accountant to directly manage the application of all the transactions related
activities in a more efficient manner and also effective by means of no effort. Taking into
consideration the aspect (Allison and Goethals 2013) proposed a recommendation related to
the use of CAS adaptation for developing the accounting system in SME’s activity of
business. It can be stated here that the adaptation of the CAS would be very much influential
for the accounting firm to be perfect in their field of operation activities. On the other hand it
can be stated that this can directly helping the organization to implement innovative and latest
computerized implementation of the software relating to accounting. The aspect of
accounting software package can be also beneficial for the manager in getting an idea of the
extra ordinary capability of the accountants that could be achieved by this innovation

9STRATEGIC INFORMATION SYSTEMS (MACQUARIE)
implementation. Targeting directly the market the MYOB accounting software can be
considered to be a trending software that is being spreading among all the business including
the sector big industry in Australia and the SME’s covering basically all the areas which
could implement the application. The sector which can be included into the aspect are the
small business, banking, real estate and many more.
Competitive Advantages for Accounting Software package
There are different type of competitive advantage which can be associated with the
concept of accounting software package in an organization. This could be very much helpful
in the concept of achieving the goals towards the competitive market by means of increasing
the productivity and providing an accurate calculation within a short period of time. The
factors which can be included into the aspect are stated below:
Greater speed of input: The concept of putting the data into the database can be
done very much easily and faster comparing it with normal paper entry. This comparatively
saves more time and the person can concentrate on other task which would be more
beneficial for the organization.
Anywhere and anytime access: Accounting software packages allow the user to
access the operational data which is conducted on the application that must be provided by
the service package. It can be stated here that an employee at work place or doing travel can
access the data.
Cost reduction: It can be considered that the system is very much cost effective and
no extra payment are involved in the concept of maintenance or service. The cost effective
can also be achieved due to the factor that the service is given and operated online.
implementation. Targeting directly the market the MYOB accounting software can be
considered to be a trending software that is being spreading among all the business including
the sector big industry in Australia and the SME’s covering basically all the areas which
could implement the application. The sector which can be included into the aspect are the
small business, banking, real estate and many more.
Competitive Advantages for Accounting Software package
There are different type of competitive advantage which can be associated with the
concept of accounting software package in an organization. This could be very much helpful
in the concept of achieving the goals towards the competitive market by means of increasing
the productivity and providing an accurate calculation within a short period of time. The
factors which can be included into the aspect are stated below:
Greater speed of input: The concept of putting the data into the database can be
done very much easily and faster comparing it with normal paper entry. This comparatively
saves more time and the person can concentrate on other task which would be more
beneficial for the organization.
Anywhere and anytime access: Accounting software packages allow the user to
access the operational data which is conducted on the application that must be provided by
the service package. It can be stated here that an employee at work place or doing travel can
access the data.
Cost reduction: It can be considered that the system is very much cost effective and
no extra payment are involved in the concept of maintenance or service. The cost effective
can also be achieved due to the factor that the service is given and operated online.

10STRATEGIC INFORMATION SYSTEMS (MACQUARIE)
Greater efficiency: The concept can be very much accurate and the calculations if all
the transaction can be clients, contractor and partner.
Challenges Encountered by Users
One of the most concern sector which can be related to the concept of the accounting
software package is the security issue. Recently based on a survey 48% of the advisors of the
security stated that the security aspect implication of the accounting software package in the
pre exiting system or the new system. In order to use the accounting software there must be
proper training involved into the process. Many of the organization are addictive to the
traditional system and they do not want to use the advantage of the technology into their
working.
Conclusion
The report can be concluded on a note that an organization can directly enhance its
performance by means of indulging into the system. Any type of organization can implement
the technology and can take advantage of the concept. MYOB can be considered as a great
competition to any organization providing the escalation and providing by providing the
innovative and new service. On the other hand one more technology which would be
beneficial for the organization can be the aspect of cloud computing.
Recommendations
Recommendations 1: The MYOB software can be considered as one of the perfect software
for accounting software package for the organization.
Recommendations 2: This software can be very much effective in a way which enhances the
performance which would be objective and goal oriented.
Greater efficiency: The concept can be very much accurate and the calculations if all
the transaction can be clients, contractor and partner.
Challenges Encountered by Users
One of the most concern sector which can be related to the concept of the accounting
software package is the security issue. Recently based on a survey 48% of the advisors of the
security stated that the security aspect implication of the accounting software package in the
pre exiting system or the new system. In order to use the accounting software there must be
proper training involved into the process. Many of the organization are addictive to the
traditional system and they do not want to use the advantage of the technology into their
working.
Conclusion
The report can be concluded on a note that an organization can directly enhance its
performance by means of indulging into the system. Any type of organization can implement
the technology and can take advantage of the concept. MYOB can be considered as a great
competition to any organization providing the escalation and providing by providing the
innovative and new service. On the other hand one more technology which would be
beneficial for the organization can be the aspect of cloud computing.
Recommendations
Recommendations 1: The MYOB software can be considered as one of the perfect software
for accounting software package for the organization.
Recommendations 2: This software can be very much effective in a way which enhances the
performance which would be objective and goal oriented.
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11STRATEGIC INFORMATION SYSTEMS (MACQUARIE)
Recommendations 3: In order to gain advantage form the software training must be given to
the employee so that they can take appropriate result form the concept.
Recommendations 4: The software can be implemented over the existing predefined
structure of the organization it must be seen that the alteration of the existing software is not
done in any way which would hamper the working of the entire organization.
Recommendations 3: In order to gain advantage form the software training must be given to
the employee so that they can take appropriate result form the concept.
Recommendations 4: The software can be implemented over the existing predefined
structure of the organization it must be seen that the alteration of the existing software is not
done in any way which would hamper the working of the entire organization.

12STRATEGIC INFORMATION SYSTEMS (MACQUARIE)
References
Allison, S.T. and Goethals, G.R., 2013. Heroic leadership: An influence taxonomy of 100
exceptional individuals. Routledge.
Bies, R.J., Barclay, L.J., Tripp, T.M. and Aquino, K., 2016. A systems perspective on
forgiveness in organizations. Academy of Management Annals, 10(1), pp.245-318.
Boulianne, E., 2014. Impact of accounting software utilization on students' knowledge
acquisition: An important change in accounting education. Journal of Accounting &
Organizational Change, 10(1), pp.22-48.
Clegg, S.R., Kornberger, M. and Pitsis, T., 2015. Managing and organizations: An
introduction to theory and practice. Sage.
Islam, A., Corney, M., Mohay, G., Clark, A., Bracher, S., Raub, T. and Flegel, U., 2012.
Fraud detection in ERP systems using scenario matching. Security and Privacy–Silver
Linings in the Cloud, pp.112-123.
Janvrin, D.J. and Watson, M.W., 2017. “Big Data”: A new twist to accounting. Journal of
Accounting Education, 38, pp.3-8.
Jebreen, I., 2014. Packaged software implementation requirements engineering by small
software enterprises: an ethnographic study (Doctoral dissertation, Auckland University of
Technology).
Kanellou, A. and Spathis, C., 2013. Accounting benefits and satisfaction in an ERP
environment. International Journal of Accounting Information Systems, 14(3), pp.209-234.
Lindahl, E., Hess, B. and Van Der Spoel, D., 2017. GROMACS 3.0: a package for molecular
simulation and trajectory analysis. Molecular modeling annual, 7(8), pp.306-317.
References
Allison, S.T. and Goethals, G.R., 2013. Heroic leadership: An influence taxonomy of 100
exceptional individuals. Routledge.
Bies, R.J., Barclay, L.J., Tripp, T.M. and Aquino, K., 2016. A systems perspective on
forgiveness in organizations. Academy of Management Annals, 10(1), pp.245-318.
Boulianne, E., 2014. Impact of accounting software utilization on students' knowledge
acquisition: An important change in accounting education. Journal of Accounting &
Organizational Change, 10(1), pp.22-48.
Clegg, S.R., Kornberger, M. and Pitsis, T., 2015. Managing and organizations: An
introduction to theory and practice. Sage.
Islam, A., Corney, M., Mohay, G., Clark, A., Bracher, S., Raub, T. and Flegel, U., 2012.
Fraud detection in ERP systems using scenario matching. Security and Privacy–Silver
Linings in the Cloud, pp.112-123.
Janvrin, D.J. and Watson, M.W., 2017. “Big Data”: A new twist to accounting. Journal of
Accounting Education, 38, pp.3-8.
Jebreen, I., 2014. Packaged software implementation requirements engineering by small
software enterprises: an ethnographic study (Doctoral dissertation, Auckland University of
Technology).
Kanellou, A. and Spathis, C., 2013. Accounting benefits and satisfaction in an ERP
environment. International Journal of Accounting Information Systems, 14(3), pp.209-234.
Lindahl, E., Hess, B. and Van Der Spoel, D., 2017. GROMACS 3.0: a package for molecular
simulation and trajectory analysis. Molecular modeling annual, 7(8), pp.306-317.

13STRATEGIC INFORMATION SYSTEMS (MACQUARIE)
Mas, J.F., Kolb, M., Paegelow, M., Olmedo, M.T.C. and Houet, T., 2014. Inductive pattern-
based land use/cover change models: A comparison of four software packages.
Environmental Modelling & Software, 51, pp.94-111.
Mas, J.F., Kolb, M., Paegelow, M., Olmedo, M.T.C. and Houet, T., 2014. Inductive pattern-
based land use/cover change models: A comparison of four software packages.
Environmental Modelling & Software, 51, pp.94-111.
Mas, J.F., Kolb, M., Paegelow, M., Olmedo, M.T.C. and Houet, T., 2014. Inductive pattern-
based land use/cover change models: A comparison of four software packages.
Environmental Modelling & Software, 51, pp.94-111.
Mas, J.F., Kolb, M., Paegelow, M., Olmedo, M.T.C. and Houet, T., 2014. Inductive pattern-
based land use/cover change models: A comparison of four software packages.
Environmental Modelling & Software, 51, pp.94-111.
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