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This paper examines how the Australian Quality Council and the European Foundation for Quality Management address …
Persistent link: https://www.econbiz.de/10014928772
Purpose – An increasing number of organisations in developing countries are implementing management accounting … innovations in order to generate improvements in accounting practices, which should ultimately impact on financial performance …. This study aims to focus on the implementation of one such innovation, total quality management (TQM), among apparel …
Persistent link: https://www.econbiz.de/10014929063
First of two articles outlining the role of Internal Audit (IA) in acquisitions activity. The independence and objectivity of IA mean that it can contribute significantly to acquisitions activity, provided it has sufficient organizational status, and business awareness. In screening acquisition...
Persistent link: https://www.econbiz.de/10014929398
addressed to ensure effective control. Business systems should be reviewed to verify that reliable management information is … business units. Human resource management should ensure that suitable people are appointed and motivated to run the company …
Persistent link: https://www.econbiz.de/10014929402
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
has improved under the new accounting regime, especially for companies with non-Big 4 auditors. Originality/value – Prior …
Persistent link: https://www.econbiz.de/10009319189
decisions made by the auditors and management in the Adelphia accounting scandal. Findings – The paper finds that accounting may …
Persistent link: https://www.econbiz.de/10009350115
, especially in the area of audit reliability. However, results also indicate that although the introduction of accounting scandal …
Persistent link: https://www.econbiz.de/10009350142
of outside directors and institutional ownership concentration and to explore the relative roles of accounting- and stock … accounting performance. This is consistent with institutional investors using a richer set of information than that contained in … reported accounting earnings. Research limitations/implications – Further research may examine the effect of board monitoring …
Persistent link: https://www.econbiz.de/10009364581
Purpose – Charities are becoming recognised as playing an important part in communities by furthering government's social objectives through increasing support to disadvantaged members of society. As charities multiply in number, it becomes increasingly difficult for fund providers and...
Persistent link: https://www.econbiz.de/10009367101