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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
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
En este trabajo se argumenta que las fallas de organización en las estructuras burocráticas y de atención, basados en los mecanismos de pagos utilizados y la resultante generación de incentivos, sumadas a restricciones financieras, llevaron a una reconversión sectorial, en la cual el sector...
Persistent link: https://www.econbiz.de/10010944427
This study explores the factors that affect an individual’s happiness while transitioning into retirement. Recent studies highlight gradual retirement as an attractive option to older workers as they approach full retirement. However, it is not clear whether phasing or cold turkey makes for a...
Persistent link: https://www.econbiz.de/10011267891
A model of the economic system with the property rights distributed among several agents is considered. The effect of property rights allocation on the economic efficiency of the management strategies is studied.
Persistent link: https://www.econbiz.de/10011260579
Persistent link: https://www.econbiz.de/10005248454
made between emphasizing commitment or control in the design of HRM practices. To test for gender differences use is made … factors related to the business (e.g., firm size, age, sector) – HRM in female-led firms is more control-oriented than that …
Persistent link: https://www.econbiz.de/10005288615
Control in interfirm transactional relationships has, inter alia, the purpose of mitigating potential opportunistic … behaviour. For an individual actor the power-base to exercise control over the (output of) the behaviour of another actor in the … relationship is a contractual arrangement. From a contractual perspective control systems are designed, thus providing contractual …
Persistent link: https://www.econbiz.de/10005288837