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Accountability And The Internet.
Crowther, David - 2003
It would not be an exaggeration to claim thatthe Internet is now ubiquitous, playing asubstantial role in both our personal andprofessional lives. IT industry observers andpractitioners alike regard the emergence ofthe Internet as having the same influence onsociety today as the development...
Persistent link: https://www.econbiz.de/10012685554
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The effectiveness of management accounting systems: Evidence from functional managers in a developing country
Soobaroyen, Teerooven; Poorundersing, Bhagtaraj - In: Managerial Auditing Journal 23 (2008) January, pp. 187-219
Purpose – This study aims to examine the availability and effectiveness of management accounting systems (MAS) for …
Persistent link: https://www.econbiz.de/10009367123
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How product costs are calculated and used in decision making: a pilot study
Brierley, John A.; Cowton, Christopher J.; Drury, Colin - In: Managerial Auditing Journal 16 (2001) 4, pp. 202-206
in manufacturing industry in the UK. The survey examines how many accounting systems firms use, blanket overhead rates in …
Persistent link: https://www.econbiz.de/10014928673
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Investigating the security controls of CAIS in an emerging economy
Abu‐Musa, Ahmad A. - In: Managerial Auditing Journal 19 (2004) 2, pp. 272-302
Computerized accounting information systems (CAIS) are becoming more readily available to all types and sizes of …
Persistent link: https://www.econbiz.de/10014928857
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Perceived environmental uncertainty, supply chain purchasing strategy, and use of MAS information
Agbejule, Adebayo; Burrowes, Ashley - In: Managerial Auditing Journal 22 (2007) 9, pp. 913-927
), supplier development (SUD) and the use of broad scope management accounting systems (MAS) information. In recent years, many … managers from different organizations participated in this Finnish study. Using operations management and accounting literature …
Persistent link: https://www.econbiz.de/10014929096
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The effectiveness of management accounting systems
Soobaroyen, Teerooven; Poorundersing, Bhagtaraj - In: Managerial Auditing Journal 23 (2008) 2, pp. 187-219
Purpose – This study aims to examine the availability and effectiveness of management accounting systems (MAS) for …
Persistent link: https://www.econbiz.de/10014929107
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Accounting software evaluation: hardware, audit trails, backup, error recovery and security
Rushinek, Avi; Rushinek, Sara F. - In: Managerial Auditing Journal 10 (1995) 9, pp. 29-37
Illustrates the selection of accounting software packages (AP) by correlating user needs to system specifications. A …
Persistent link: https://www.econbiz.de/10014929494
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Human resource auditing as a tool of human resource valuation: interface and emerging practices
Batra, G.S. - In: Managerial Auditing Journal 11 (1996) 8, pp. 23-30
The human resource valuation system cannot be considered to be a complete system of accounting unless it is followed by … an equally competent system of auditing. Application or use of human resource accounting, therefore, must also be …
Persistent link: https://www.econbiz.de/10014929539
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An empirical examination of hiring decisions of experienced auditors in public accounting: Evidence from Hong Kong
Law, Philip K.F.; Yuen, Desmond C.Y. - In: Managerial Auditing Journal 26 (2011) November, pp. 760-777
public accounting practices in Hong Kong. Design/methodology/approach – Multinomial logistic regression is used to analyze … qualifications. Job relevant skills, knowledge and demonstrated initiatives are important. The accounting profession could conduct …
Persistent link: https://www.econbiz.de/10009350127
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Environmental information in annual reports: a survey of Swedish accountants
Nyquist, Siv - In: Managerial Auditing Journal 18 (2003) 8, pp. 682-691
This paper presents an investigation of how the new demands for auditing environmental information in the administrative reports are perceived by Swedish accountants. Responses from 123 surveyed authorized public accountants show that they have a positive attitude towards environmental...
Persistent link: https://www.econbiz.de/10014928829