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of the purchasing department. This is not necessarily bad, but it requires management to control these purchases in a … changes that affect purchasing organization and control. Then we focus on NPR purchases, a likely candidate for being done …
Persistent link: https://www.econbiz.de/10010763962
restructuring, investors focus control on poorly performing companies. These results stand in contrast to the US, where there is …
Persistent link: https://www.econbiz.de/10005124256
situation of unfinished privatization and transition processes and almost complete centralization of entire social and economic … forms of corporations, uncharacteristic ownership, and specific mechanisms of control and governance. In that situation …
Persistent link: https://www.econbiz.de/10010742000
and professional concerns about the risks, control and audit of Accounting Information Systems (AIS). In this context, the … risk and control of AIS approach is a central component of processes for IT audit, financial audit and IT Governance …. Recent studies in the literature on the concepts of risk, control and auditing of AIS outline two approaches: (1) a …
Persistent link: https://www.econbiz.de/10010616577
conflict between outside and controlling shareholders. It may self-regulate the two parties involved in a control contract. The …
Persistent link: https://www.econbiz.de/10010707651
Persistent link: https://www.econbiz.de/10011093260
limitée par des difficultés juridiques.(VA)The demand of management control information (MCI) and its use by Venture …
Persistent link: https://www.econbiz.de/10008556955
According to the classical theory of decision, the risks are also defined phenomena of possible occurrences, but still uncertain socio-human processes. Its effects are harmful, deficient with an actual irreversible character. Signifies the chance or probability of loss or separation of...
Persistent link: https://www.econbiz.de/10010813858
In the psychology literature, "choking under pressure" refers to a behavioural response to an increase in the stakes. In a natural experiment, we study the gender difference in performance resulting from changes in stakes. We use detailed information on the performance of high-school students...
Persistent link: https://www.econbiz.de/10011003911
In this article, we have used a stochastic frontier approach (SFA) in order to analyse the efficiency and determinants of the manufacturing firms from Central and Eastern Europe. The results reveal that firms from Poland, Czech Republic, Hungary have a higher efficiency than firms from Romania...
Persistent link: https://www.econbiz.de/10010734566