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The impact of hardiness on accounting task performance
McNellis, Casey J. - In: Managerial Auditing Journal 28 (2013) April, pp. 364-380
Purpose – The purpose of this study is to expand upon accounting literature that highlights the benefits of hardiness … in the accounting environment. Accordingly, the relationship between hardiness and accounting task performance is … produce positive outcomes in the accounting environment. Accounting educators and firm leaders should understand how the trait …
Persistent link: https://www.econbiz.de/10010685386
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The impact of hardiness on accounting task performance
McNellis, Casey J. - In: Managerial Auditing Journal 28 (2013) 4, pp. 364-380
Purpose – The purpose of this study is to expand upon accounting literature that highlights the benefits of hardiness … in the accounting environment. Accordingly, the relationship between hardiness and accounting task performance is … produce positive outcomes in the accounting environment. Accounting educators and firm leaders should understand how the trait …
Persistent link: https://www.econbiz.de/10014929326
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Controllers or catalysts for change and improvement: would the real value for money auditors please stand up?
Morin, Danielle - In: Managerial Auditing Journal 18 (2003) 1, pp. 19-30
Public finance watchdogs and guardians of the public purse. These are just two of the labels branded on Auditors General over the years. Since their initiation into value for money audit only three decades ago, they have continually been exposing cases of public financing laxity. Each time the...
Persistent link: https://www.econbiz.de/10014928767
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Accountability And The Internet.
Crowther, David - 2003
Contents -- Abstracts & keywords -- Guest editorial -- Social audit and accountability in IT management …
Persistent link: https://www.econbiz.de/10012685554
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Wu and Hahn’s control‐complexity/control‐point orientation for computer information system (CIS) audits: an empirical test in an electronic data interchange (EDI) environment
Hardy, Catherine; Reeve, Robert - In: Managerial Auditing Journal 14 (1999) 7, pp. 339-350
The purpose of this study is to investigate the approach required to conduct an efficient and effective audit of EDI systems. An audit approach proposed by Wu and Hahn (1989) is employed to examine, at a conceptual level, IS managers’ and CIS auditors’ perceptions of the audit approach...
Persistent link: https://www.econbiz.de/10014929662
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Shareholder activism in family-controlled firms in Malaysia
Azizan, Siti Sakinah; Ameer, Rashid - In: Managerial Auditing Journal 27 (2012), pp. 774-794
Purpose – The purpose of this paper is to investigate the impact of shareholder activism led by the Minority Shareholder Watchdog Group (MSWG) on the performance of family-controlled firms in Malaysia from 2005 to 2009. Design/methodology/approach – The paper uses event study methodology to...
Persistent link: https://www.econbiz.de/10010814992
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Enhancing auditors' performance: The importance of motivational factors and the mediation effect of effort
Iskandar, Takiah Mohd; Sari, Ria Nelly; Mohd-Sanusi, … - In: Managerial Auditing Journal 27 (2012) July, pp. 462-476
Purpose – The purpose of this study is to examine the mediating effect of effort on the relationship between both accountability pressure and self-efficacy, and auditors' performance. Design/methodology/approach – The paper uses a between-subjects experimental research design with...
Persistent link: https://www.econbiz.de/10010561769
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Balanced scorecard: theoretical perspectives and public management implications
Johnsen, Åge - In: Managerial Auditing Journal 16 (2001) 6, pp. 319-330
scorecard in business management because agency theory addresses implementation and organizational control issues. If the … balanced scorecard is to be applied also in public management, then positive agency theory should be complemented with … management could result in dysfunctions common in Soviet‐type, central planning. However, such dysfunctions could be reduced with …
Persistent link: https://www.econbiz.de/10014928683
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Audit and self‐assessment in quality management: comparison and compatibility
Karapetrovic, Stanislav; Willborn, Walter - In: Managerial Auditing Journal 16 (2001) 6, pp. 366-377
In recent years, two performance evaluation methodologies have received significant attention in managerial circles: quality audit and self‐assessment. While the quality audit examines the compliance of a quality system with ISO 9000 standards and its suitability to achieve stated objectives,...
Persistent link: https://www.econbiz.de/10014928687
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Output steering in public organizations: about the use of a product approach and a process approach
de Bruijn, Hans - In: Managerial Auditing Journal 18 (2003) 4, pp. 303-312
effective performance management implies that a manager and a professional use both approaches and make a creative use of the …
Persistent link: https://www.econbiz.de/10014928793