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Internal Control, Enterprise Risk Management, and Firm Performance
Tseng, Chih-Yang - 2007
This dissertation investigates two research questions arising from the regulation of internal controls required by Sarbanes-Oxley Act of 2002 (SOX). The first research question asks whether better internal controls can enhance firm performance? To address this question, the relation between...
Persistent link: https://www.econbiz.de/10009450838
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E-Publishing im wissenschaftlichen Umfeld: Qualitätssicherung und Nutzungsszenarien
Roth-Steiner, Roland - 2008
Ziel der Arbeit ist die Entwicklung eines qualitätsorientierten Beschreibungsmodells für Nutzungsszenarien in E-Publishing und E-Learning. Wichtige Trends wie die Transparenz und Offenheit von Formaten, Strukturen und Prozessen werden einbezogen (Open...-Bewegung), ebenso die Frage nach...
Persistent link: https://www.econbiz.de/10009475320
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The challenges for quality managers in Britain and Australia
Burcher, Peter G.; Lee, Gloria L.; Waddell, Dianne - 2008
Purpose – This paper aims to compare and contrast the career experiences and development needs of British and Australian quality managers. Design/methodology/approach – The results of a postal survey of the careers of British quality managers are compared with Australian quality managers...
Persistent link: https://www.econbiz.de/10009483848
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Accounting-based entity valuation - Integration and implementation of key performance indicators within LIM-based valuation models
Falkum, Alexander - 2011
The renaissance of accounting-based valuation models in the 1990s has primarily been triggered by the analyses of … accounting information as at valuation date. The derivation of the so called 'other information' has not been specified by Ohlson …
Persistent link: https://www.econbiz.de/10009433705
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Wettbewerbsstrategien von Auslandsniederlassungen : empirische Studie zur Bestimmung von Erfolgsfaktoren deutscher und amerikanischer Niederlassungen in Singapur
Gerbach, Stephan - 2002
Untersuchung mit dem zentralen Ziel der Bestimmung von kontrollierbaren Erfolgsfaktoren bei Auslandsniederlassung. Basierend auf dem kontingenztheoretischen Ansatz wird eine erfolgsoptimierende Ausrichtung der gestaltbaren Faktoren auf die nicht oder wenig beeinflussbaren Faktoren angenommen....
Persistent link: https://www.econbiz.de/10009476255
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Controlling in mittelständischen Unternehmen
Flacke, Klaus - 2007
Kontingenztheorie. …
Persistent link: https://www.econbiz.de/10009454913
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The impact of firm characteristics on management accounting practices: A UK-based empirical analysis
Abdel-Kader, MG; Luther, R - 2007
There has been sustained interest in explaining why firms adopt different management accounting practices. This paper … understanding of factors that explain management accounting sophistication. We examine the impact of a range of potentially … contingent variables on a broad set of management accounting practices in a sample of companies selected from the UK’s largest …
Persistent link: https://www.econbiz.de/10009465592
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Customer induced uncertainty and its impact on organizational design
Chowdhury, Sanjib Kumar - 1999
How firms facing environmental uncertainty should organize their activities remains an important and challenging question for today's managers and organizational researchers. Proponents of contingency theory have argued that organizations must adjust their activities to fit the level of...
Persistent link: https://www.econbiz.de/10009475060
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Information systems assessment: development of a comprehensive framework and contingency theory to assess the effectiveness of the information systems function.
Myers, Barry L. - 2003
The purpose of this research is to develop a comprehensive, IS assessment framework using existing IS assessment theory as a base and incorporating suggestions from other disciplines. To validate the framework and to begin the investigation of current IS assessment practice, a survey instrument...
Persistent link: https://www.econbiz.de/10009475088
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Business innovation and regulatory enforcement:case studies of the big box retail industry and enforcement of RCRA
Guard, Misty Ann - 2010
The purpose of this research is to examine the following research question: how has enforcement of Resource Conservation and Recovery Act (RCRA) adapted to the Big Box business system innovation? Additionally, the study explored the possible nature of regulatory choke points that may emerge from...
Persistent link: https://www.econbiz.de/10009476044