Despite the pervasiveness of Six Sigma program implementations, there is increasing concern about implementation failures. One reason many Six Sigma programs fail is because an implementation model on how to effectively guide the implementation of these programs is lacking. Using a successful...

While lean programmes continue to be implemented in many companies, there is a rising concern regarding the failures of these programmes. Many of them fail because we do not know how to implement them. Using the experience with a lean programme in an aircraft maintenance and repair operation,...

In this commentary, I offer several observations for managing a successful and satisfying academic accounting career. First, I encourage readers to appreciate two key realities of the academic accounting labor market: the rewards derived from research and the massive shortage of accounting...

The article focuses on financial statement fraud based on cases wherein the U.S. Securities and Exchange Commission sanctioned auditors for their association with fraudulent financial statements. All of the cases involved public companies, most of which engaged ill fraudulent financial...

In this article, the authors present their opinion on a discussion of their paper concerned with information technology (IT) related activities of internal auditors. Their paper was reviewed and discussed by both a practitioner, R. N. Burton and an academic, C. Jackson. In general, the...

This study provides evidence pertaining to organizational characteristics associated with greater perceived disaster recovery plan (DRP) strength or effectiveness. Based on an analysis of data gathered from over 100 public companies, company size and perceived management support for DRPs are...

To assist Executive M.B.A. (E.M.B.A.) faculty and administrators in their curriculum management efforts, this descriptive study examines the accounting component of U.S. E.M.B.A. programs. Based on a national survey of E.M.B.A. programs, the primary results are: (1) accounting is an important...

This article discusses the significance of external auditor. Companies searching for financial and accounting talent to join their senior executive teams often lure partners and other professional staff away from accounting firms that perform their annual audits. Livent Inc., the Toronto-based...

The article compares the traditionally balanced and just-in-time lines of production. Over the years, many companies have implemented the just-in-time (JIT) philosophy to assist them in competing on the basis of speed and agility. JIT production lines utilize capacity slack to assist in...