Showing 1 - 10 of 25
In the boardroom it is performance, not conformance, that counts. Yet a rigorous analysis and review of board activities is rarely undertaken in any company, never in most. The changing basis and realities of corporate power since the introduction of the concept of the joint stock company are...
Persistent link: https://www.econbiz.de/10014929712
Purpose – To provide a framework for an objective “scorecard” for performance of academic administrators. Design/methodology/approach – Literature reviews show that business organizations, as well as academic institutions, are fundamentally rethinking their strategies and operations...
Persistent link: https://www.econbiz.de/10014928927
Purpose – To examine the likelihood of successfully implementing activity‐based costing (ABC) in a university setting. Design/methodology/approach – A case‐based method is adopted, through the survey of participants in one ABC implementation. Findings – A positive association was...
Persistent link: https://www.econbiz.de/10014929050
Attempts to determine the extent to which auditing is being taught as part of accounting degrees and, where it is, to discover the nature and content of the courses. A survey of university and polytechnic lecturers shows there is little agreement about the nature and content of an auditing...
Persistent link: https://www.econbiz.de/10014929377
Examines the requirements of future internal auditors within the business community. Proposes that it is in the interests of all within that community to prepare individuals as well as possible in the principles and practice of internal auditing. Concludes that these principles, if...
Persistent link: https://www.econbiz.de/10014929425
Based on a survey of US colleges and universities and reports the scope of operational auditing in these institutions … auditors working for private schools and those serving public institutions. Concludes that most colleges and universities which …
Persistent link: https://www.econbiz.de/10014929426
constructed and maintained for educational purposes. Universities could receive a stream of revenue to supplement faculty income …
Persistent link: https://www.econbiz.de/10014929428
Describes a recent study of internal audit in Australia which was drawn from surveys of the chief executives and internal audit managers of a wide range of organizations in the private and public sectors. The response from chief executives was a very positive one and there was strong support for...
Persistent link: https://www.econbiz.de/10014929430
Personnel inputs to the internal audit department are the primary determinants of the quality of its performance. Increasingly, organizations are recruiting entry‐level auditors directly from university campuses. The characteristics of the university market indicate that a structured...
Persistent link: https://www.econbiz.de/10014929466
their origins. Looks at the operation of audit committees in a defined sector, namely universities. Using a postal … questionnaire, all directors of finance (or equivalent) in UK universities were surveyed to establish whether or not audit … with implications for accountability and governance was that in universities the stewardship and strategic policy …
Persistent link: https://www.econbiz.de/10014929483