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The Scottish Quality Management System: an interim evaluation
Howard Marshall, G. - In: Managerial Auditing Journal 17 (2002) 5, pp. 251-260
This paper reports a survey conducted with some 398 organisations that had been compelled to implement a TQM framework … for their survival, the survey suggests that a very substantial majority of respondents have not espoused the TQM …
Persistent link: https://www.econbiz.de/10014928728
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Business excellence versus ISO 9000 in an Irish context – which delivers?
Dwyer, Graham - In: Managerial Auditing Journal 17 (2002) 7, pp. 404-411
Many Irish organisations have embraced business excellence and ISO 9000 as concepts to deliver sustainable quality systems. The aim of this paper is to offer perspectives on both concepts in an Irish context and see which offers the best hope of delivering and sustaining a quality system. In...
Persistent link: https://www.econbiz.de/10014928747
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Re‐engineering the acquisition and payment process ‐ get the most from your integrated system software
Walker, Kenton B. - In: Managerial Auditing Journal 13 (1998) 9, pp. 515-520
, integrated software applications, outlines major system deliverables and reports critical success factors for implementation …
Persistent link: https://www.econbiz.de/10014929630
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A framework for the design and audit of an activity‐based costing system
Gunasekaran, A. - In: Managerial Auditing Journal 14 (1999) 3, pp. 118-127
for design and implementation of ABC. Realizing the importance of ABC, an attempt has been made in this paper to develop a … framework for the design of an ABC system. It is based on the review of literature on the design and implementation of ABC. In …
Persistent link: https://www.econbiz.de/10014929649
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Application of activity‐based costing: some case experiences
Gunasekaran, A.; Marri, H.B.; Yusuf, Y.Y. - In: Managerial Auditing Journal 14 (1999) 6, pp. 286-293
In present day manufacturing organizations, performance measurements play an important role in providing strategic directions and developing corresponding operational policies and methods. One such method is the activity‐based costing (ABC) method which calculates the cost of activities and...
Persistent link: https://www.econbiz.de/10014929655
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Corporate social responsibility disclosure and its relation on institutional ownership: Evidence from public listed companies in Malaysia
Saleh, Mustaruddin; Zulkifli, Norhayah; Muhamad, Rusnah - In: Managerial Auditing Journal 25 (2010) July, pp. 591-613
/value – Most studies on CSRD in Malaysia pertain to the analysis of such reporting and motivations of managers towards CSRD. This …
Persistent link: https://www.econbiz.de/10009319198
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Determinants of internal control characteristics influencing voluntary and mandatory disclosures: A Malaysian perspective
Haron, Hasnah; Dato' Daing Nasir Ibrahim; Jeyaraman, K.; … - In: Managerial Auditing Journal 25 (2010) February, pp. 140-159
of 599 companies listed on the main board of Bursa Malaysia. The names of the heads of internal audit function of the … sample were obtained from the Institute of Internal Auditors Malaysia. Structured interviews were conducted with 40 heads of …
Persistent link: https://www.econbiz.de/10009319199
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What prompts firms to choose between business and geographic segments as a primary segment?
Talha, Mohammad; Salim, Abdullah Sallehhuddin Abdullah - In: Managerial Auditing Journal 25 (2010) January, pp. 17-31
Purpose – The purpose of this paper is to investigate what causes a firm to choose between a business segment and a geographic segment as a primary segment for its segmental information disclosure. It seeks to examine Malaysian firms' experiences as they disclose segmental information under...
Persistent link: https://www.econbiz.de/10009319221
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Financial restatements and corporate governance among Malaysian listed companies
Abdullah, Shamsul Nahar; Yusof, Nor Zalina Mohamad; … - In: Managerial Auditing Journal 25 (2010) July, pp. 526-552
restatements in Malaysia and whether corporate governance characteristics are associated with financial restatements. Design … ownership by outside blockholders in Malaysia. It shows that outside blockholders is effective in disciplining managers so that …
Persistent link: https://www.econbiz.de/10009319225
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Audit quality and accrual persistence: evidence from the pre- and post-Sarbanes-Oxley periods
Chambers, Dennis; Payne, Jeff - In: Managerial Auditing Journal 26 (2011) May, pp. 437-456
Purpose – The purpose of this paper is two-fold: first, to examine whether the quality of accruals, as measured by accrual persistence, improved in the post-Sarbanes-Oxley (SOX) period, and second, to examine the degree to which SOX-related improvement in accrual persistence varies across...
Persistent link: https://www.econbiz.de/10009320917