For competitive reasons, many business organizations are becoming more flexible in their operation and crossfunctional in design. Increased emphasis on satisfying the final consumer has led businesses to recognize that value contributions, from internal and external organizational members in the...

This paper examines the sources of competitive advantage from a cross-functional perspective and presents a dynamic, general model of the tangible and intangible factors that lead to superior firm performance. We argue that superior performance results from the development of a complex,...

Outsourcing is the strategic use of outside resources to perform activities that are usually handled by internal staff and resources. By using a well-managed outsourcing agreement, companies can gain in markets that would otherwise be uneconomical. This study was designed to explore why...

Failures may lead to ultimate success in both nature and business. Just as dynamic ecosystems depend on death to replace senescent organisms with vigorous growth, the termination of uneconomic activities is essential to wealth creation. This paper explores the benefits of failures, and uses...

The concept of professionalism of internal auditors is examined. A survey of a large sample of internal auditors revealed that internal auditors generally conform to a model of professionalism previously applied to other occupations. Especially notable, internal auditors strongly believe in the...

The purpose of this study is to examine the duration of the auditorÕs relationship with a client and factors that affect audit firm tenure. The duration of the auditor and client relationship has been cited as possibly affecting the risk of a loss of auditor independence. Also, audit firm...

Accounting for stock options is a controversial issue. The FASB recognized that the Òintrinsic valueÓ method, which had been used for years, failed to adequately account for the costs involved. To rectify the problem they suggested the use of a Òfair valueÓ method. Their proposal met with...

A procedure to assess organizational effectiveness is proposed in this paper. An OE ÒmenuÓ of options is set out by which organizational performance can be measured. By using such a menu, managersÕ decision making, planning, and communicating with internal and external constituencies can be...

Pension rate estimates are important because they provide information to the market, and because they are useful in estimating future cash ßows or for other analytical purposes. This is especially true now, because the economic environment has deteriorated to a point that many investors...

This article uses Geert HofstedeÕs taxonomy of workrelated cultural values to examine the relationship between international cultural diversity and the practice of management accounting. The discussion is presented in two parts. First, is a discussion of the relationship between international...